2024-07-15T09:20:08-00:00 2023-08-31 834701972 LEWIS SHARPSTONE & CO 5850 CANOGA AVE SUITE 400 WOODLAND HILLS CA 91367 990 2022-09-01 956095398 THEODORE PAYNE FOUNDATION FOR WILD FLOWERS AND NATIVE PLANTS INC THEO 8187681802 10459 TUXFORD ST Sun Valley CA 91352 GARY BREAUX TREASURER 8187681802 2024-07-15 true GARY BREAUX 999009999 LEWIS SHARPSTONE P02256953 8185701960 2024-07-15 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GARY BREAUX 10459 TUXFORD SUN VALLEY CA 91352 3410109 false X WWW.THEODOREPAYNE.ORG X 1960 CA THEODORE PAYNE FOUNDATION FOR WILDFLOWERS AND NATIVE PLANS INC. TPF INSPIRES AND EDUCATES SOUTHERN CALIFORNIANS ABOUT THE BEAUTY AND ECOLOGICAL BENEFITS OF CALIFORNIA NATIVE PLANT LANDSCAPES. 16 16 28 305 0 671687 1157992 289024 286455 299 48767 1203913 1190713 2164923 2683927 0 0 1395804 1652476 0 266146 512512 688278 1908316 2340754 256607 343173 3814808 3929939 326943 392221 3487865 3537718 THEODORE PAYNE FOUNDATION FOR WILDFLOWERS AND NATIVE PLANS INC. TPF INSPIRES AND EDUCATES SOUTHERN CALIFORNIANS ABOUT THE BEAUTY AND ECOLOGICAL BENEFITS OF CALIFORNIA NATIVE PLANT LANDSCAPES. false false 1121800 1266892 HORTICULTURE ACROSS ITS 22-ACRE PROPERTY, TPF SHOWCASES NATIVE PLANT HORTICULTURE. THE HEADQUARTERS PROPERTY INCLUDES EXTENSIVE DEMONSTRATION GARDENS, NATURAL VEGETATION, EDUCATIONAL FACILITIES, AND PLANT PRODUCTION FIELDS, ALONGSIDE A FULL-SERVICE NURSERY, SEED PROGRAM, AND BOOKSTORE. MUCH OF THE HORTICULTURAL WORK ONSITE IS ACCOMPLISHED THROUGH A ROBUST VOLUNTEER PROGRAM, WHICH CONNECTS HORTICULTURE TO OUR EDUCATION AND OUTREACH PROGRAMS. TPF OFFERS HORTICULTURAL AND BOTANICAL SUPPORT TO GOVERNMENT AGENCIES AND NONPROFIT PARTNERS, WITH A FOCUS ON RARE PLANT CONSERVATION AND URBAN RESTORATION. TPF SOLD 126,820 NATIVE PLANTS AND 28,255 PACKETS OF NATIVE PLANT SEEDS. THE MAJORITY OF THOSE PLANTS WERE GROWN ON SITE, AND MANY OF THE PLANTS AND SEEDS OFFERED BY TPF ARE LOCALLY SOURCED, PROVIDING THE MAXIMUM BENEFIT TO BIODIVERSITY. 370525 210276 EDUCATION THEODORE PAYNE FOUNDATION TPF OFFERS EDUCATIONAL PROGRAMMING FOR LANDSCAPE INDUSTRY PROFESSIONALS, ADULTS SEEKING CONTINUING EDUCATION, AND K-12 STUDENTS. THESE EFFORTS ARE AIMED AT INCREASING PUBLIC AWARENESS OF NATIVE PLANTS, ALONGSIDE PRACTICAL SKILLS AND KNOWLEDGE TO IMPLEMENT ECOLOGICAL LANDSCAPES IN SOUTHERN CALIFORNIA. DURING THIS FISCAL YEAR, TPF HOSTED 304 GENERAL PUBLIC ADULT EDUCATION CLASSES TO 11,356 STUDENTS. DURING THE SAME TIME, 372 SOUTHERN CALIFORNIA LANDSCAPE INDUSTRY PROFESSIONALS COMPLETED THE 20-HOUR CALIFORNIA NATIVE PLANT LANDSCAPER CERTIFICATION PROGRAM OFFERED BY TPF. 305237 OUTREACH THROUGH DIVERSE OUTREACH PROGRAMS, TPF SEEKS TO PROMOTE SUSTAINABLE AND ENVIRONMENTALLY FRIENDLY LANDSCAPES IN SOUTHERN CALIFORNIA. THE NATIVE PLANT GARDEN TOUR, A TWO-DAY EVENT SHOWCASING VISIONARY LANDSCAPES AROUND LOS ANGELES HAD 3,000 ATTENDEES. TPF TABLED AT 21 EVENTS THROUGHOUT SOUTHERN CALIFORNIA ATTENDED BY 8,610 MEMBERS OF THE PUBLIC. IN ADDITION TO THESE IN-PERSON EVENTS, ROBUST ONLINE OUTREACH PROGRAMS AND TRADITIONAL MEDIA APPEARANCES REACHED A LARGE AUDIENCE. 1797562 true true false false false false false true false true true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true X 23 0 28 true false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true false true false false CA X EVAN MEYER 8187681802 10459 TUXFORD ST SUN VALLEY CA 91352 X EVAN MEYER EXECUTIVE DIRECTOR 040.00 X 134323 0 15000 ERIC CALLOW PRESIDENT 003.00 X X 0 0 0 CARLOS FLORES FROM SEP 2022 VICE PRESIDENT 003.00 X X 0 0 0 GARY BREAUX TREASURER 003.00 X X 0 0 0 JEFF JAMISON TO JUL 2023 SECRETARY 003.00 X X 0 0 0 CAROL BORNSTEIN DIRECTOR 001.00 X 0 0 0 CLAIRE BOWIN TO NOV 2022 DIRECTOR 001.00 X 0 0 0 HOLLY BRETT DIRECTOR 001.00 X 0 0 0 TESSA CHARNOFSKY DIRECTOR 001.00 X 0 0 0 ALEX HALL DIRECTOR 001.00 X 0 0 0 MAX KANTER SEE SCH O SECRETARY 003.00 X X 0 0 0 RENEE ORDENEAUX DIRECTOR 001.00 X 0 0 0 LUIS RINCON DIRECTOR 001.00 X 0 0 0 DAVID SPIRO DIRECTOR 001.00 X 0 0 0 JANET VALENZUELA TO JUN 2023 DIRECTOR 001.00 X 0 0 0 BRANDY WILLIAMS FROM SEP 2022 DIRECTOR 001.00 X 0 0 0 LILY KWONG FROM SEP 2022 DIRECTOR 001.00 X 0 0 0 RICHARD SCHULHOF FROM JUL 2023 DIRECTOR 001.00 X 0 0 0 ELIZABETH BRENNAN DIRECTOR 001.00 X 0 0 0 PRECIOUS AIYELOJA FROM JUL 2023 DIRECTOR 001.00 X 0 0 0 134323 15000 1 false false false 177377 980615 1157992 CLASSES 713990 210276 210276 CONSULTING INCOME 713990 76179 76179 286455 48767 48767 1916895 726182 1190713 1190713 2683927 1477168 48767 0 0 0 0 145000 50000 45000 50000 0 1265852 1061057 24296 180499 33063 26677 1576 4810 98284 85669 12615 110277 85580 6997 17700 0 0 45904 45904 0 0 127226 89742 34725 2759 12359 8818 791 2750 27926 14664 10672 2590 54455 41877 11639 939 0 162978 143324 19609 45 12643 12484 69 90 0 0 5128 5128 0 59058 53152 5906 70857 30488 39875 494 TOUR EXPENSES 46178 43719 22 2437 POSTAGE AND PRINTING 36115 33887 2228 TAXES, LICENSE, FEES 21383 11282 9068 1033 REPAIRS AND MAINTENANCE 6068 5142 926 0 2340754 1797562 277046 266146 317005 309454 570554 570554 13033 27750 2326943 546132 1885046 1780811 1029170 1241370 3814808 3929939 176943 242221 150000 150000 326943 392221 X 3319996 3372789 167869 164929 3487865 3537718 3814808 3929939 X 343173 13432 -306752 X X false true X true false X 22790 722510 819119 671687 1157992 3394098 88004 1207285 1809879 2210871 2203350 7519389 110794 1929795 2628998 2882558 3361342 10913487 158544 49400 86900 28260 446761 769865 158544 49400 86900 28260 446761 769865 10143622 17779 3757 299 48767 70602 0 17779 3757 299 48767 70602 0 0 110794 1947574 2632755 2882857 3410109 10984089 0.92350 0.93850 0.00640 0.00270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 157750 157750 157750 157750 157750 157750 157750 157750 157750 157750 1.00000 false false 106528 106528 2122168 542809 1579359 98247 3323 94924 1780811 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 2697359 13432 13432 2683927 2683927 2340754 2340754 2340754 V 4 THE EARNINGS FROM THE ENDOWMENT IF ANY ARE UTILIZED TO SUPPORT THE GENERAL OPERATIONS OF THE FOUNDATION. III 4 THE COLLECTION INCLUDES WATERCOLOR PAINTINGS BY JANE PINHEIRO, PRINTS BY HENRY EVANS AND SEVERAL OTHER PAINTINGS AND DRAWINGS. ARTWORK IS EXHIBITED IN AN ART GALLERY DEDICATED TO BOTANICAL ART DEPICTING THE CALIFORNIA FLORA. THIS IS ONE MEANS TO INSPIRE PEOPLE TO UNDERSTAND AND APPRECIATE THE BEAUTY OF CALIFORNIA NATIVE PLANTS. TPF ALSO HOLDS A COLLECTION OF APPROXIMATELY 2,000 BOOKS. THESE ARE RESEARCH MATERIALS FOR STAFF AND VOLUNTEERS TO LEARN ABOUT NATIVE PLANT PROPAGATION, HORTICULTURE, BOTANY AND LANDSCAPE DESIGN. TPF ALSO MAINTAINS THE PERSONAL AND BUSINESS PAPERS OF THEODORE PAYNE, A LEADING HISTORICAL CALIFORNIA HORTICULTURALIST. THESE PAPERS PROVIDE INSIGHT INTO THE DEVELOPMENT OF CALIFORNIAS HORTICULTURE INDUSTRY IN THE 20TH CENTURY. MATERIALS ARE AVAILABLE TO RESEARCHERS WORKING IN THIS AREA. III 1A SEE RESPONSE TO PART III LINE 4. X 2 WHEN AN AUDIT IS ISSUED FOR THE YEAR ENDED AUGUST 31, 2023, THE TAX RELATED FOOTNOTE IS EXPECTED TO READ SIMILAR TO THAT IN THE MOST RECENTLY ISSUED AUDIT, WHICH WAS AS FOLLOWS THE FOUNDATION IS TAX EXEMPT UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA AND, GENERALLY, IS NOT SUBJECT TO STATE OR FEDERAL TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS REGULARLY CARRIED ON IN FUTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED ON NET INCOME, IF ANY, FROM UNRELATED TRADE OR BUSINESS AND, IN THE OPINION OF MANAGEMENT IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. THE FOUNDATION HAS EVALUATED THE FINANCIAL STATEMENT IMPACT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS. MANAGEMENT HAS DETERMINED THAT NO TAX LIABILITIES NEED TO BE RECORDED UNDER APPLICABLE ACCOUNTING GUIDANCE FOR THE YEAR ENDED AUGUST 31, 2019. THE FOUNDATION DETERMINED THERE ARE NO TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. NO EXAMINATIONS ARE CURRENTLY PENDING. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. Form 990, Part VI, Section B, Line 11B FORM 990 WAS PREPARED BY THE FOUNDATIONS OUTSIDE CPA FROM INFORMATION FURNISHED BY MANAGEMENT. THE FORM IS REVIEWED BY THE THE MANAGEMENT TEAM AND THE TREASURER, AND FURNISHED TO BOARD MEMBERS PRIOR TO FILING. Form 990, Part VI, Section B, Line 12C THE EXECUTIVE COMMITTEE REVIEWS THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORMS SUBMITTED BY BOARD MEMBERS AND STAFF. ANY POTENTIAL CONFLICTS ARE INVENTORIED AND MAINTAINED FOR CONSIDERATION AS NEEDED. DIRECTORS MAY BE LIMITED FROM VOTING ON MATTERS FOR WHICH A POTENTIAL CONFLICT EXISTS. Form 990, Part VI, Section B, Line 15A THE PRESIDENT AND EXECUTIVE COMMITTEE CONDUCT AN ANNUAL PERFORMANCE APPRAISAL OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE REVIEWS THE COMPARABLE PEER AVERAGES OF MANAGEMENT POSITIONS FROM 990S IN ORDER TO MAKE A COMPENSATION RECOMMENDATION, WHICH IS APPROVED BY THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 15B THIS IS CHECKED NO SINCE THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES AS DEFINED PER FORM INSTRUCTIONS THAT RECEIVED COMPENSATION DURING THE YEAR. Form 990, Part VI, Section C, Line 19 OTHER ORGANIZATION DOCUMENTS MAY BE AVAILABLE UPON REQUEST, SUBJECT TO THE DISCRETION OF THE EXECUTIVE DIRECTOR. Form 990, Part XII, Line 2B DUE TO TRANSITIONS WITHIN ITS ACCOUNTING DEPARTMENT, THE ORGANIZATION IS SIGNIFICANTLY BEHIND IN ITS AUDITS. AT THE TIME OF FILING, PREPARATIONS FOR THE AUDITS FOR THE YEARS ENDED AUGUST 31, 2021 AND 2022 ARE UNDERWAY. UPON COMPLETION OF THOSE IT IS ANTICIPATED THAT THE AUDIT FOR THE YEAR ENDED AUGUST 31, 2023 WILL COMMENCE. THIS RETURN HAS BEEN PREPARED BASED ON THE NUMBERS AVAILABLE WHICH ARE UNAUDITED AND WHICH MAY CHANGE UPON AUDIT. Form 990, Part XI, Line 9 ADJUSTMENTS WERE IDENTIFIED THAT WERE NOT REFLECTED IN THE 2021 FORM 990. THE AGGREGATE AMOUNT OF THESE ADJUSTMENTS WERE 306,752. Form 990, Part VII, Section A, Line 1A MAX KANTER WAS A DIRECTOR FOR THE FULL YEAR AND ASSUMED THE DUTES OF BOARD SECRETARY IN JULY 2023. Form 990, Part V, Line 1A THIS RETURN WAS PREPARED USING THE BEST INFORMATION AVAILABLE, OR USING ESTIMATED NUMBERS IF THE INFORMATION WAS NOT READILY AVAILABLE DUE TO TRANSITIONS WITHIN THE ACCOUNTING DEPARTMENT. EXAMPLES ARE AS FOLLOWS THE NUMBER USED ON PART V LINE 1A IS ESTIMATED BASED ON THE NUMBER USED IN THE PRIOR YEAR RETURN. THE SAME IS THE CASE FOR THE NUMBER USED ON PART X, LINE 8 COLUMN B, AND PART IX LINE 5 COLUMNS B, C AND D. THE NUMBER ON PART VII, SECTION A, LINE 1A, LINE 1 COLUMN F WAS NOT DETERMINED AND IS ESTIMATED.