RUTH BANCROFT GARDEN INC

aka The Ruth Bancroft Garden | Walnut Creek, CA | www.ruthbancroftgarden.org

GuideStar Charity Check

EIN: 68-0310041

Contributions tax deductible
as of September 2023

IRS BMF 509(a)(1)
as of September 18, 2023

View summary

Charity Check report

Mission

The mission of the Ruth Bancroft Garden, Inc. is to preserve this exceptional example of garden design and to continue to develop its collection of water-conserving plants for the education and enjoyment of the public.

Ruling year info

1994

Principal Officer

Ms. Gretchen Bartzen

Main address

1552 Bancroft Road

Walnut Creek, CA 94598 USA

Show more contact info

EIN

68-0310041

Subject area info

Bilingual education

STEM education

Out-of-school learning

Early childhood education

Water conservation

Show more subject areas

Population served info

Children and youth

Low-income people

Working poor

Veterans

NTEE code info

Botanical Gardens, Arboreta and Botanical Organizations (C41)

Botanical, Horticultural, and Landscape Services (C40)

Garden Club, Horticultural Programs (C42)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Children's Education Program

The program is a two-hour, interactive exploration of The Ruth Bancroft Garden. The curriculum is designed to meet the California science and history content standards for third grade. Students take a guided walk through the garden to learn about succulent plants and adaptation, propagation, flowers and pollinators, and local history. They will see many wonderful examples of drought-tolerant plants from around the world that are appropriate for Bay Area gardens.

Population(s) Served

Children and youth

Where we work

External reviews

Our Sustainable Development Goals

SOURCE: Self-reported by organization

Learn more about Sustainable Development Goals.

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

We shared information about our current feedback practices.

How is your organization using feedback from the people you serve?
Which of the following feedback practices does your organization routinely carry out?
What challenges does the organization face when collecting feedback?

Financials

RUTH BANCROFT GARDEN INC

Fiscal year: Jan 01 - Dec 31

Financial documents

Yes, financials were audited by an independent accountant.

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021

SOURCE: IRS Form 990

1.08

Average of 26.96 over 10 years

Months of cash in 2021

SOURCE: IRS Form 990

2

Average of 6.7 over 10 years

Fringe rate in 2021

SOURCE: IRS Form 990

13%

Average of 11% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

RUTH BANCROFT GARDEN INC

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$255,463
Program Services	$21,262
Investments	$2,372
Special Events	$33,814
Sales	$40,361
Other	$27,373
Total Revenue	$380,645

Expenses
Grants	$0
Salaries & Employee Benefits	$238,321
Professional Fees	$25,978
Occupancy	$20,429
Printing, Publications, Postage, etc.	$7,320
Other Expenses	$73,168
Total Expenses	$365,216
Net Gain/Loss	$15,429

Revenue
Contributions	$258,727
Program Services	$34,091
Investments	$4,964
Special Events	$32,588
Sales	$34,234
Other	$17,780
Total Revenue	$382,384

Expenses
Grants	$0
Salaries & Employee Benefits	$287,785
Professional Fees	$25,734
Occupancy	$22,114
Printing, Publications, Postage, etc.	$15,550
Other Expenses	$53,750
Total Expenses	$404,933
Net Gain/Loss	($22,549)

Revenue
Contributions	$279,699
Government Grants	$1,500
Program Services	$44,984
Investments	$476
Special Events	$32,876
Sales	$51,729
Other	$0
Total Revenue	$411,264

Expenses
Program Services	$277,206
Administration	$101,265
Fundraising	$31,067
Total Expenses	$409,538
Net Gain/Loss	$1,726

Functional expenses
Accounting Fees	$11,663
Advertising & Promotion	$743
Information Technology Expenses	$414
Insurance Expenses	$11,335
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$216,192
Government Grants	$1,500
Program Services	$37,383
Investments	$6,229
Special Events	$117,268
Sales	$67,198
Other	$0
Total Revenue	$445,770

Expenses
Program Services	$361,077
Administration	$108,053
Fundraising	$16,235
Total Expenses	$485,365
Net Gain/Loss	($39,595)

Functional expenses
Accounting Fees	$29,343
Advertising & Promotion	$2,323
Information Technology Expenses	$0
Insurance Expenses	$9,062
Interest Expenses	$2
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$302,414
Government Grants	$4,700
Program Services	$45,641
Investments	$477
Special Events	$113,265
Sales	$105,673
Other	$0
Total Revenue	$572,170

Expenses
Program Services	$476,029
Administration	$93,623
Fundraising	$33,716
Total Expenses	$603,368
Net Gain/Loss	($31,198)

Functional expenses
Accounting Fees	$11,470
Advertising & Promotion	$8,591
Information Technology Expenses	$0
Insurance Expenses	$16,682
Interest Expenses	$13
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$303,071
Government Grants	$0
Program Services	$47,977
Investments	$41
Special Events	$72,164
Sales	$113,228
Other	$0
Total Revenue	$536,481

Expenses
Program Services	$435,450
Administration	$57,953
Fundraising	$13,505
Total Expenses	$506,908
Net Gain/Loss	$29,573

Functional expenses
Accounting Fees	$9,963
Advertising & Promotion	$8,513
Information Technology Expenses	$0
Insurance Expenses	$18,553
Interest Expenses	$26
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$278,497
Government Grants	$0
Program Services	$56,593
Investments	$18
Special Events	$76,670
Sales	$154,995
Other	$0
Total Revenue	$566,773

Expenses
Program Services	$548,005
Administration	$56,950
Fundraising	$19,613
Total Expenses	$624,568
Net Gain/Loss	($57,795)

Functional expenses
Accounting Fees	$9,103
Advertising & Promotion	$14,711
Information Technology Expenses	$0
Insurance Expenses	$18,424
Interest Expenses	$87
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$800,120
Government Grants	$0
Program Services	$61,059
Investments	$0
Special Events	$110,525
Sales	$202,013
Other	$201
Total Revenue	$1,173,918

Expenses
Program Services	$453,621
Administration	$74,911
Fundraising	$77,100
Total Expenses	$605,632
Net Gain/Loss	$568,286

Functional expenses
Accounting Fees	$11,180
Advertising & Promotion	$10,391
Information Technology Expenses	$0
Insurance Expenses	$21,253
Interest Expenses	$84
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,013,202
Government Grants	$22,500
Program Services	$74,079
Investments	$1,654
Special Events	$138,258
Sales	$261,457
Other	$0
Total Revenue	$1,511,150

Expenses
Program Services	$544,355
Administration	$71,049
Fundraising	$89,210
Total Expenses	$704,614
Net Gain/Loss	$806,536

Functional expenses
Accounting Fees	$12,824
Advertising & Promotion	$11,776
Information Technology Expenses	$0
Insurance Expenses	$18,689
Interest Expenses	$126
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,230,596
Government Grants	$0
Program Services	$84,687
Investments	($1,459)
Special Events	$116,765
Sales	$248,552
Other	$1,976
Total Revenue	$1,681,117

Expenses
Program Services	$615,778
Administration	$149,532
Fundraising	$56,962
Total Expenses	$822,272
Net Gain/Loss	$858,845

Functional expenses
Accounting Fees	$14,077
Advertising & Promotion	$33,114
Information Technology Expenses	$0
Insurance Expenses	$28,836
Interest Expenses	$413
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$2,971,617
Government Grants	$0
Program Services	$97,057
Investments	($144,831)
Special Events	$100,958
Sales	$177,967
Other	$1,446
Total Revenue	$3,204,214

Expenses
Program Services	$676,598
Administration	$88,706
Fundraising	$119,144
Total Expenses	$884,448
Net Gain/Loss	$2,319,766

Functional expenses
Accounting Fees	$12,246
Advertising & Promotion	$16,140
Information Technology Expenses	$0
Insurance Expenses	$24,984
Interest Expenses	$2,082
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$792,896
Government Grants	$0
Program Services	$249,920
Investments	$343
Special Events	$373,935
Sales	$120,897
Other	$0
Total Revenue	$1,537,991

Expenses
Program Services	$845,041
Administration	$116,964
Fundraising	$144,429
Total Expenses	$1,106,434
Net Gain/Loss	$431,557

Functional expenses
Accounting Fees	$29,455
Advertising & Promotion	$38,681
Information Technology Expenses	$2,652
Insurance Expenses	$18,084
Interest Expenses	$2,599
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$473,088
Government Grants	$135,000
Program Services	$329,287
Investments	$108
Special Events	$419,677
Sales	$204,623
Other	$0
Total Revenue	$1,561,783

Expenses
Program Services	$1,052,554
Administration	$157,415
Fundraising	$190,930
Total Expenses	$1,400,899
Net Gain/Loss	$160,884

Functional expenses
Accounting Fees	$24,980
Advertising & Promotion	$102,351
Information Technology Expenses	$2,752
Insurance Expenses	$17,809
Interest Expenses	$1,618
Investment Management Fees	$0
Legal Fees	$2,888
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$679,504
Government Grants	$0
Program Services	$1,165,128
Investments	$134
Special Events	($11,253)
Sales	$294,943
Other	$22,079
Total Revenue	$2,150,535

Expenses
Program Services	$1,366,173
Administration	$302,719
Fundraising	$318,277
Total Expenses	$1,987,169
Net Gain/Loss	$163,366

Functional expenses
Accounting Fees	$33,541
Advertising & Promotion	$115,696
Information Technology Expenses	$0
Insurance Expenses	$19,494
Interest Expenses	$161
Investment Management Fees	$0
Legal Fees	$1,349
Pension Plan Contributions	$19,131
Professional Fundraising Expenses	$0

RUTH BANCROFT GARDEN INC

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$255,463
Cash & Equivalents	$170,361	$204,133	$33,772
Fixed Assets (LBE - Depreciation)	$512,978	$513,473	$495
Other	$10,115	$7,307	($2,808)
Total Assets	$693,454	$724,913	$31,459

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Total Liabilities	$1,045	$446	($599)

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Net Assets	$692,409	$724,467	$32,058

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$258,727
Cash & Equivalents	$204,133	$170,889	($33,244)
Fixed Assets (LBE - Depreciation)	$513,473	$509,925	($3,548)
Other	$7,307	$15,646	$8,339
Total Assets	$724,913	$696,460	($28,453)

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Total Liabilities	$446	$5,973	$5,527

Fund balance	Jan 01, 2009	Dec 31, 2009	Change
Net Assets	$724,467	$690,487	($33,980)

Assets	Jan 01, 2010	Dec 31, 2010	Change
Contributions	$279,699
Cash & Equivalents	$170,889	$187,796	$16,907
Accounts Receivable	$7,444	$200	($7,244)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$4,320	$5,469	$1,149
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$509,925	$502,509	($7,416)
Other	$3,882	$3,540	($342)
Total Assets	$696,460	$699,514	$3,054

Liabilities	Jan 01, 2010	Dec 31, 2010	Change
Accounts Payable	$5,973	$7,301	$1,328
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$5,973	$7,301	$1,328

Fund balance	Jan 01, 2010	Dec 31, 2010	Change
Temporarily Restricted Net Assets	$47,758	$33,650	-$14,108
Permanently Restricted Net Assets	$58,154	$58,597	$443
Total Restricted Net Assets	$105,912	$92,247	($13,665)
Unrestricted Net Assets	$584,575	$599,966	$15,391
Net Assets	$690,487	$692,213	$1,726

Assets	Jan 01, 2011	Dec 31, 2011	Change
Contributions	$216,192
Cash & Equivalents	$187,796	$121,548	($66,248)
Accounts Receivable	$200	$0	($200)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$5,469	$5,511	$42
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$502,509	$523,169	$20,660
Other	$3,540	$5,632	$2,092
Total Assets	$699,514	$655,860	($43,654)

RUTH BANCROFT GARDEN INC

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of RUTH BANCROFT GARDEN INC’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2017	2018	2019	2020	2021
Unrestricted surplus (deficit) before depreciation	$858,845	$2,365,690	$1,138,973	$328,705	$196,730
As % of expenses	104.4%	282.1%	117.7%	26.3%	10.8%
Unrestricted surplus (deficit) after depreciation	$858,845	$2,319,773	$1,000,229	$176,442	$38,333
As % of expenses	104.4%	262.3%	90.4%	12.6%	1.9%

Revenue composition
Total revenue (unrestricted & restricted)	$1,681,117	$3,204,214	$1,537,991	$1,561,783	$2,150,535
Total revenue, % change over prior year	11.2%	90.6%	-52.0%	1.5%	37.7%
Program services revenue	5.0%	3.0%	16.2%	21.1%	54.2%
Membership dues	5.8%	3.3%	0.0%	0.0%	0.0%
Investment income	0.2%	0.1%	0.0%	0.0%	0.0%
Government grants	0.0%	0.0%	0.0%	8.6%	0.0%
All other grants and contributions	74.4%	92.6%	75.9%	57.2%	31.1%
Other revenue	14.7%	1.0%	7.9%	13.1%	14.7%

Expense composition
Total expenses before depreciation	$822,272	$838,531	$967,690	$1,248,636	$1,828,772
Total expenses, % change over prior year	20.0%	2.0%	15.4%	29.0%	46.5%
Personnel	62.1%	66.9%	67.0%	67.6%	71.2%
Professional fees	3.8%	3.2%	5.4%	2.2%	3.2%
Occupancy	0.0%	0.0%	0.0%	0.0%	0.0%
Interest	0.1%	0.2%	0.3%	0.1%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	34.1%	29.6%	27.3%	30.0%	25.6%

Full cost components (estimated)	2017	2018	2019	2020	2021
Total expenses (after depreciation)	$822,272	$884,448	$1,106,434	$1,400,899	$1,987,169
One month of savings	$68,523	$69,878	$80,641	$104,053	$152,398
Debt principal payment	$0	$0	$4,953	$0	$7,154
Fixed asset additions	$988,287	$2,366,175	$1,211,089	$0	$0
Total full costs (estimated)	$1,879,082	$3,320,501	$2,403,117	$1,504,952	$2,146,721

Capital structure indicators

Liquidity	2017	2018	2019	2020	2021
Months of cash	16.4	3.1	1.6	2.4	2.0
Months of cash and investments	16.4	3.1	1.6	2.4	2.0
Months of estimated liquid unrestricted net assets	16.7	-0.6	-1.4	0.7	1.1

Balance sheet composition	2017	2018	2019	2020	2021
Cash	$1,121,633	$215,157	$130,820	$249,216	$311,832
Investments	$0	$0	$0	$0	$0
Receivables	$0	$492,000	$251,120	$168,027	$112,250
Gross land, buildings, equipment (LBE)	$2,066,985	$4,402,785	$5,613,874	$5,751,851	$5,959,781
Accumulated depreciation (as a % of LBE)	18.6%	9.1%	9.6%	12.0%	15.8%
Liabilities (as a % of assets)	0.8%	3.6%	8.7%	6.8%	5.2%
Unrestricted net assets	$2,828,097	$3,959,672	$4,959,901	$5,136,343	$5,174,676
Temporarily restricted net assets	$0	$622,283	N/A	N/A	N/A
Permanently restricted net assets	$0	$0	N/A	N/A	N/A
Total restricted net assets	$0	$622,283	$53,611	$38,053	$70,344
Total net assets	$2,828,097	$4,581,955	$5,013,512	$5,174,396	$5,245,020

Key data checks

Key data checks	2017	2018	2019	2020	2021
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

Principal Officer

Ms. Gretchen Bartzen

Gretchen joined the Garden board in 2006 and became the volunteer co-executive director of the Garden with fellow board member and long-time Garden volunteer, Billie Hopper, in 2012. Prior to her service at the Garden, Gretchen served as Director of Development and Parent Relations at The Seven Hills School from 1995 to 2012. At Seven Hills she directed two successful $5 million dollar capital campaigns for building projects, from 2000-2002, and then from 2008-2011. Through her 17 year tenure at Seven Hills she also steadily increased volunteer involvement, annual giving, and the school’s endowment. Gretchen also brings 19 years of experience as a secondary public and private school level educator to her current role as President of the Board of Directors of the Garden.

Number of employees

Source: IRS Form 990

RUTH BANCROFT GARDEN INC

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

RUTH BANCROFT GARDEN INC

Board of directors
as of 08/23/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Ms. Gretchen Bartzen

The Ruth Bancroft Garden Inc.

Term: 2021 - 2023

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

Board orientation and education
Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
CEO oversight
Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
Ethics and transparency
Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
Board composition
Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
Board performance
Has the board conducted a formal, written self-assessment of its performance within the past three years? Yes

Organizational demographics

SOURCE: Self-reported; last updated 7/14/2022

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female

Race & ethnicity

No data

Gender identity

No data

Sexual orientation

No data

Disability

No data

RUTH BANCROFT GARDEN INC

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Children's Education Program

Where we work

Our Sustainable Development Goals

How we listen

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2021 info

1.08

Months of cash in 2021 info

2

Fringe rate in 2021 info

13%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

RUTH BANCROFT GARDEN INC

RUTH BANCROFT GARDEN INC

RUTH BANCROFT GARDEN INC

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Principal Officer

Ms. Gretchen Bartzen

Number of employees

RUTH BANCROFT GARDEN INC

Compensation data

RUTH BANCROFT GARDEN INC

Board of directors data

Ms. Gretchen Bartzen

Board leadership practices

Board orientation and education

CEO oversight

Ethics and transparency

Board composition

Board performance

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Liquidity in 2021

Months of cash in 2021

Fringe rate in 2021

Funding sources

Assets & liabilities