Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 93-0893329

MASTER GARDENER ASSOCIATION

Tax-exempt · COVALLIS, OR 97330

Financials

$45K$31K2023$47K$36K2024$43K$40K2025
Revenue Expenses · by fiscal year end
Financials of MASTER GARDENER ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$43,250$40,405$2,845$177,005$36,375$138,127
December 31, 2024990-EZ$46,924$36,375$10,549$171,657$36,375$135,282
December 31, 2023990-EZ (amended)$45,231$31,147$14,084$124,733–$124,733
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Membership dues
$9,250
Investment income
$3,000
Other revenue
$31,000

Expenses

Grants and similar amounts paid
$10,250
Benefits paid to members
$1,080
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$1,050
Professional fees and payments to contractors
$2,400
Occupancy
$12,480
Printing, publications and postage
$11,345
Other expenses
$1,800
Program services (functional)
$22,980

Balance sheet and other

Total assets, start of year
$171,657
Total assets, end of year
$177,005
Total liabilities, end of year
$36,375
Net assets, end of year
$138,127
Cash, savings and investments
$127,578
Gross receipts
$43,250

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CHRIS RUSCHPRESIDENT4$0
PATRICE L SIPOSTREASURER3$0
ERIC BOSLERPAST PRESIDENT1.5$0
990-EZ for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
CHRIS RUSCHPRESIDENT8$0
JANET MAGEDANZTREASURER2$0
ERIC BOSLERPAST PRESIDENT2$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
CHRIS RUSCHPRESIDENT8$0
SHARON BORDEAUXSECRETARY2$0
JANET MAGEDANZTREASURER2$0
ERIC BOSLERPAST PRESIDENT1$0

Address and contacts

Address (IRS master file)
2397 NE KINGS BLVD, COVALLIS, OR 97330-0000
In care of
% JANET K MAGEDANZ
Mailing address (990-N for 2025)
2397 NE KINGS BLVD, COVALLIS OR 97330
Principal officer (990-N for 2025)
PATRICE L SIPOS, 827 SE BLAKELEY AVE, ROSEBURG OR 97470
Signed the 990-EZ
PATRICE L SIPOS, TREASURER
Phone
(650) 642-6694
Website
OMGA.ORG

Mission

ENHANCE HORTICULTURE PROGRAMS IN OREGON

990-EZ for the year ended December 31, 2025

Program accomplishments

  • SPONSOR JOY OF GARDENING EVENT A OREGON STATE UNIVERSITY WITH 214 REGISTRANT. THE 23 COUNTY CHAPTERS OF MASTER GARDENERS ASSOCIATION WITH THE OMGA BASIC MEMBERS
    Expenses $22,980

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for MASTER GARDENER ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
93-0893329
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Group exemption
Exempt since
1987
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Environment (C420)
Group exemption
3788 (23 member organizations)
Assets (IRS master file)
$177,005
Income (IRS master file)
$43,250

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: PATRICE L SIPOS
December 31, 2025≤ $50,000 receipts––e-Postcard
990-EZDecember 2025$43,250$40,405$177,005XML
990-EZDecember 2024$46,924$36,375$171,657XML
990-EZDecember 2023$45,231$31,147$124,733XML
990-EZDecember 2022–––IRS
990-N for 2021
Officer: Janet K Magedanz
December 31, 2021≤ $50,000 receipts––e-Postcard
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-N for 2010
Officer: Dolores May
December 31, 2010≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-0893329).

Questions about MASTER GARDENER ASSOCIATION

What is the EIN of MASTER GARDENER ASSOCIATION?
The employer identification number (EIN) of MASTER GARDENER ASSOCIATION is 93-0893329.
Is MASTER GARDENER ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
Are donations to MASTER GARDENER ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Group exemption).
Which annual return does MASTER GARDENER ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of MASTER GARDENER ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MASTER GARDENER ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of MASTER GARDENER ASSOCIATION?
The 990-N for 2025 names PATRICE L SIPOS.
Who are the officers and directors of MASTER GARDENER ASSOCIATION?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does MASTER GARDENER ASSOCIATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $43,250, expenses of $40,405 and total assets of $177,005 at year end.

Organizations in its group exemption (23)

Other nonprofits in COVALLIS

All nonprofits in COVALLIS · Oregon · Environment