Environment (C114) 990 on File

FRIENDS OF SAN LUIS OBISPO BOTANICAL GARDEN

EIN: 77-0248682 · SN LUIS OBISP, CA 93405-7606 · United States · FY 2024 Data

3 out of 5 46 / 100 Based on 2+ years of filings

Financial strength (30%) 69/100

Reliability (20%) 55/100

Effectiveness (25%) 58/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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Financial Overview — FY 2024

$615K

Total Revenue

$678K

Total Expenses

$1.1M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 58.1%

Fundraising Efficiency 83.3%

Operating Reserve 18.98x

Liability-to-Asset 33.2%

Revenue Diversification 46.4%

Executive Compensation $77K

Compared with Peers

FY 2024

Compared with 2,847 similar organizations (United States, Environment, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	58.1%	82.4%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	24.8%	13.0%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	17.1%	0.3%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	83.3%	51.4%	P10P90	Below median
Operating reserve Months of expenses covered by net assets · higher is better	19.0 mo	13.6 mo	P10P90	Above median
Liabilities to assets Total liabilities / total assets · lower is better	33.2%	1.0%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	46.4%	91.6%	P10P90	Top quarter
Revenue growth Year over year revenue growth	3.6%	10.6%	P10P90
Expense growth Year over year expense growth	-21.7%	11.2%	P10P90
Surplus margin Surplus as a share of revenue	-10.2%	6.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$615K	$678K	$1.1M	58.1%	13
2023	$594K	$866K	$1.1M	57.2%	23
2022	$848K	$878K	$1.4M	55.0%	33
2021	$1.1M	$489K	N/A	—	13

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Organization Details

EIN: 77-0248682
State: CA
City: SN LUIS OBISP
ZIP: 93405-7606
Classification: C114
Category: Environment
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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