2023-08-14T14:37:04-05:00 2022-09-30 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2021-10-01 340750346 THE HOLDEN ARBORETUM HOLD 4409464400 9500 SPERRY ROAD KIRTLAND OH 440945172 KATHLEEN HEFLIN INTERIM CO-PRESIDENT & CEO AND CFO 4409464400 2023-08-14 1 KATHLEEN HEFLIN 999009999 CHRISTOPHER B ANDERSON P00226559 2163630100 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z HOLDEN FORESTS & GARDENS KATHLEEN HEFLIN 9500 SPERRY ROAD KIRTLAND OH 440945172 13907966 0 X WWW.HOLDENARB.ORG X 1931 OH THE HOLDEN ARBORETUM CONNECTS PEOPLE WITH THE WONDER, BEAUTY, AND VALUE OF TREES AND PLANTS, TO INSPIRE ACTION FOR HEALTHY COMMUNITIES. 32 32 143 650 0 0 8762100 8516818 701592 744970 1181255 1923366 176079 311768 10821026 11496922 0 0 0 0 4940973 5585085 0 48494 347874 3059953 3993999 8000926 9627578 2820100 1869344 193917757 165991771 1081845 937791 192835912 165053980 X THE HOLDEN ARBORETUM CONNECTS PEOPLE WITH THE WONDER, BEAUTY, AND VALUE OF TREES AND PLANTS, TO INSPIRE ACTION FOR HEALTHY COMMUNITIES. 0 0 6982146 0 754759 SEE SCHEDULE OTHE HOLDEN ARBORETUM IS A 3,500-ACRE OUTDOOR LIVING MUSEUM THAT PROMOTES THE BEAUTY AND IMPORTANCE OF TREES AND PLANTS TO CREATE SUSTAINABLE AND HEALTHY COMMUNITIES IN THE GREAT LAKES REGION. IN ADDITION, THE ARBORETUM HAS APPROXIMATELY 1,700 ACRES IN CONSERVATION EASEMENTS AND 29 ACRES AT THE LEACH RESEARCH STATION IN MADISON, OH. THE HOLDEN ARBORETUM IS INTEGRATED WITH THE CLEVELAND BOTANICAL GARDEN AS HOLDEN FORESTS & GARDENS ("HF&G"). THE CLEVELAND BOTANICAL GARDEN IS AN URBAN BOTANICAL GARDEN LOCATED 25 MILES FROM HOLDEN ARBORETUM IN THE CITY OF CLEVELAND. TOGETHER, THE INSTITUTIONS ARE ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS AND REPRESENT ONE OF THE LARGEST PUBLIC GARDENS IN THE COUNTRY. THE MISSION OF THE TWO ORGANIZATIONS IS TO CONNECT PEOPLE WITH THE WONDER, BEAUTY, AND VALUE OF TREES AND PLANTS, TO INSPIRE ACTION FOR HEALTHY COMMUNITIES. THE HOLDEN ARBORETUM FULFILS THIS MISSION THROUGH CORE PROGRAMMING THAT FOCUSES ON SCIENCE AND CONSERVATION, HORTICULTURE AND CURATION, EDUCATION, EXHIBITIONS AND EVENTS, AND COMMUNITY OUTREACH. IN FISCAL YEAR 2022 ENDING SEPTEMBER 30, 2022 (FY22), HF&G CONTINUED ITS RECOVERY FROM THE DOWNTURN CREATED BY THE COVID-19 PANDEMIC. FAVORITE EVENTS RETURNED, AND NEW PROGRAMS DREW MORE VISITORS AND MEMBERS. HF&G ALSO APPROVED A COMPREHENSIVE SITE PLAN THAT WILL ENSURE BOTH CAMPUSES ARE WELCOMING, YEAR-ROUND DESTINATIONS FOR ALL GUESTS THAT MODEL AND CATALYZE ENVIRONMENTAL STEWARDSHIP. SCIENTIFIC RESEARCH: THE RESEARCH STAFF PUBLISHED TWO PEER-REVIEWED PAPERS IN INDUSTRY JOURNALS AND GAVE NINE PRESENTATIONS TO PROFESSIONAL AUDIENCES. ONGOING RESEARCH PROJECTS INCLUDE STUDIES ON BEECH LEAF DISEASE; BEECH BARK DISEASE; HEMLOCK WOOLY ADELGID; PLANT PHYSIOLOGY; PLANT PHENOLOGY; SOIL ECOLOGY; FOREST ECOLOGY; AND GENETICS; AND 13 INTERNS AND SEVEN GRADUATE STUDENTS SUPPORTED THIS WORK IN FY22. COLLECTIVELY, THE RESEARCH TEAM WAS AWARDED NINE NEW GRANTS TOTALING OVER $244K, WHICH CONTRIBUTED TO THE APPROXIMATELY 20 TOTAL GRANTS IN MANAGEMENT BY THE TEAM. FROM THE LEACH RESEARCH STATION, FOUR PLANT PATENTS WERE APPLIED FOR AND ISSUED FOR NEW HOLDEN-BRED RHODODENDRONS. CONSERVATION AND COMMUNITY FORESTRY PLANTED AND CARED FOR 1,170 TREES IN FY22, AND THEY DISTRIBUTED 839 TREES AT COMMUNITY EVENTS. THE TEAM ALSO MANAGES OVER 3,000 ACRES OF NATURAL AREAS AT THE ARBORETUM; IN FY22, THEY IMPROVED 115 ACRES OF FOREST STANDS BY GIRDLING FOR TREE RELEASE AND MANAGED ANOTHER 503 ACRES FOR INVASIVE SPECIES CONTROL. THE CONSERVATION STAFF ALSO COMPLETED SURVEYS OF 14 RARE SPECIES, SUPPORTED WILDLIFE THROUGH MONITORING AND MAINTAINING NEST BOXES, CONDUCTED SURVEYS FOR DEER BROWSE AND BIRD POPULATIONS, AND DOCUMENTED BAT SPECIES. THROUGH THE WORKING WOODS INITIATIVE, WHICH IS A UNIQUE FOREST MANAGEMENT DEMONSTRATION SITE FOR LANDOWNERS OF SMALL WOODLOTS, THE COMMUNITY FORESTRY TEAM ADVANCED EFFORTS ON NON-TIMBER FOREST PRODUCT DEMONSTRATIONS. WITH RESEARCH STAFF, THE COMMUNITY FORESTERS ALSO MONITORED DIFFERENCES IN HARVEST VERSUS CONTROL AREAS. TOGETHER, THE CONSERVATION AND COMMUNITY FORESTRY TEAM LED OR CONTRIBUTED TO 57 PROGRAMS REACHING OVER 1,400 PARTICIPANTS IN FY22; THEY ALSO MENTORED 14 INTERNS AND STUDENTS AND PRODUCED SEVEN EXTERNAL PRESENTATIONS. THE CONSERVATION AND COMMUNITY FORESTRY STAFF COLLABORATED WITH 22 FEDERAL, STATE, AND LOCAL ORGANIZATIONS ON PROJECTS RANGING IN EXTENT FROM NORTHEAST OHIO THROUGH THE ENTIRE MIDWEST. ADDITIONALLY, THE FOREST HEALTH COORDINATOR EMBEDDED WITH THE TEAM THROUGH THE USFS GREW THE REACH OF THE FOREST HEALTH COLLABORATIVE (FHC) FOR THE GREAT LAKES REGION. THE FHC WORKED WITH EXPERTS IN FIVE STATES (OH, MI, WI, NY AND PA) TO DEVELOP A REGIONAL EASTERN HEMLOCK SEED COLLECTION STRATEGY, COLLECTING SEEDS FROM 62 LOCATIONS FOR SUBMISSION TO THE NATIONAL TREE SEED LABORATORY. ADDITIONALLY, ABOUT 3,000 BEECH, ASH, AND EASTERN HEMLOCK TREES WERE PROPAGATED, GRAFTED, PLANTED, AND CARED FOR IN THE EFFORT TO ESTABLISH PEST- AND DISEASE-RESISTANT TREES. HORTICULTURE AND COLLECTIONS: THE HORTICULTURE AND COLLECTIONS STAFF CULTIVATES, MAINTAINS, AND CARES FOR NEARLY 14,000 ACCESSIONED PLANTS AND PLANT GROUPINGS IN THE LIVING COLLECTION AT THE HOLDEN ARBORETUM. IN COLLABORATION WITH THE RESEARCH STAFF, THEY MANAGE ANOTHER 3,100 PRESERVED RESEARCH SPECIMENS AND ASSOCIATED DATA. THE HORTICULTURE TEAM MAINTAINS THE APPROXIMATELY 230 ACRES OF DEVELOPED GROUNDS IN THE "CORE" VISITOR AREA OF THE ARBORETUM, ENSURING THAT GUESTS ENJOY A SENSE OF WONDER AND BEAUTY EVERY TIME THEY VISIT. WHILE THE HORTICULTURE STAFF ADVANCED A PHASED REFRESH AND REDESIGN OF SIGNATURE GARDENS AT THE ARBORETUM IN FY22, THE COLLECTIONS MAINTENANCE TEAM WAS DEVELOPED TO MANAGE THE TREES AND TRAILS AT BOTH CAMPUSES. THE COLLECTIONS CURATION STAFF ALSO DEVELOPED PLANS FOR STRATEGIC MANAGEMENT AND ACTIVATION OF THE COLLECTIONS AT BOTH CAMPUSES. THE HORTICULTURE AND COLLECTIONS TEAM ALSO WORKS CLOSELY WITH THE EDUCATION STAFF TO SUPPORT BOTH FORMAL AND INFORMAL LEARNING EXPERIENCES. EXHIBITIONS AND EVENTS: IN FY22, THE ARBORETUM SERVED APPROXIMATELY 160,000 TOTAL VISITORS, ENGAGING THEM IN THE WONDER AND BEAUTY OF PLANTS AND SHARING THEIR VALUE TO OUR COMMUNITIES. STICKWORK, THE OUTDOOR SCULPTURE BY ARTIST PATRICK DOUGHERTY THAT DEBUTED IN 2020, REMAINED A VISITOR ATTRACTION THROUGHOUT FY22 UNTIL ITS PLANNED END OF LIFE IN SEPTEMBER OF THAT YEAR. THE ARBORETUM ALSO HOSTED A SPECIAL SUMMER ATTRACTION, THE MISSION BOTANICA MAZE THAT INCORPORATED RESEARCH AND IMAGERY FROM THE ARBORETUM'S GROUNDS. EIGHT SPECIAL EVENTS, SUCH AS THE ANNUAL WINE TASTING, RETURNED TO THE ARBORETUM AFTER BEING PAUSED DURING THE COVID-19 PANDEMIC; THEY WELCOMED NEARLY 3,000 GUESTS. TOGETHER WITH THE ARBORETUM'S SIGNATURE MURCH CANOPY WALK AND KALBERER EMERGENT TOWER EXPERIENCES, THESE SPECIAL EXHIBITS AND EVENTS DRIVE GENERAL ADMISSION, HELPING TO SUSTAIN THE ORGANIZATION'S OPERATING BUDGET, WHILE ALSO DRAWING IN VISITORS AND PIQUING INTEREST IN THE IMPORTANCE OF NATURE AND THE OUTDOOR WORLD. EDUCATION: THE ARBORETUM PROVIDES A SERIES OF EDUCATIONAL OPPORTUNITIES FOR ALL AGES, FROM YOUTH AND CLASSROOM-BASED PROGRAMS TO ADULT AND CONTINUING EDUCATION. CLASSROOM- AND CAMPUS-BASED PROGRAMS AT THE ARBORETUM INCLUDE SPROUTING YOUNG SCIENTISTS (SPYS) FOR PRE-K AND GROWING STUDENTS IN SCIENCE (GSS) FOR GRADES 2 THROUGH 5. THE EDUCATION STAFF ALSO DEBUTED THE POWER OF PLANTS (POP), AN ASSEMBLY-STYLE PROGRAM THAT VISITS SCHOOLS. IN ADDITION TO FORMAL AND INFORMAL ELEMENTARY-SCHOOL CURRICULA, THE EDUCATION TEAM ALSO MANAGES THE NATURE-BASED LEARNING SITE BUCKEYE BUD'S AT THE ARBORETUM, OFFERS ADULT CLASSES AND PUBLIC PROGRAMS, AND PROVIDES RESOURCES FOR TEACHERS. BETWEEN BOTH CAMPUSES, CAMPERS AGES PRE-KINDERGARTEN THROUGH GRADE 7 ATTENDED 10 SUMMER CAMPS IN FY22. IN TOTAL, NEARLY 15,000 PEOPLE PARTICIPATED IN EDUCATION PROGRAMS THROUGH THE ARBORETUM AND TOGETHER, BOTH CAMPUSES SERVED OVER 25,000 PARTICIPANTS. COMMUNITY OUTREACH: IN FY22, HOLDEN FORESTS & GARDENS CONTINUED TO POSITION ITSELF AS A COMMUNITY LEADER IN URBAN GREENING AND FORESTRY, ADVANCING ITS PEOPLE FOR TREES CAMPAIGN TO PLANT 15,000 TREES IN NORTHEAST OHIO BY 2025. THE COMMUNITY RESPONDED ENTHUSIASTICALLY, AND BY THE END OF YEAR 2, OVER 9,700 TREES WERE PLEDGED, PLANTED, OR GIVEN AWAY. THE PEOPLE FOR TREES CAMPAIGN IS HOLDEN FORESTS & GARDENS' CONTRIBUTION TO THE CLEVELAND TREE COALITION, THE GROUP CHARGED WITH IMPLEMENTING THE 2015 CLEVELAND TREE PLAN TO RESTORE THE DECREASING TREE CANOPY IN CUYAHOGA COUNTY. THE GREEN CORPS PROGRAM ALSO CONTINUED TO GROW IN ITS SECOND YEAR OF ITS NEW ITERATION, FOCUSED ON MENTORING, INTERNSHIP EXPERIENCE, AND INTRODUCTION TO HORTICULTURAL CAREER OPPORTUNITIES. HF&G'S CEO SERVED ON THE CLEAN OHIO NATURAL RESOURCES ASSISTANCE COUNCIL; HOLDEN PARKS TRUST BOARD; AND UNIVERSITY CIRCLE INC. EXECUTIVE COMMITTEE. 6982146 1 1 0 1 0 0 1 1 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 90 0 1 143 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 1 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X KATHLEEN HEFLIN 4406023830 9500 SPERRY ROAD KIRTLAND OH 440945172 THOMAS D ANDERSON CHAIR 4.00 X X 0 0 0 ROBERT R GALLOWAY SECRETARY 2.00 X X 0 0 0 CONSTANCE NORWEB ABBEY DIRECTOR 2.00 X 0 0 0 PAUL R ABBEY DIRECTOR 2.00 X 0 0 0 VICTORIA U BROER DIRECTOR 2.00 X 0 0 0 BARBARA BROWN DIRECTOR 2.00 X 0 0 0 ANDREW G COLEMAN DIRECTOR 2.00 X 0 0 0 TERA COLEMAN DIRECTOR 2.00 X 0 0 0 JONATHAN E DICK DIRECTOR 2.00 X 0 0 0 PAUL E DICORLETO DIRECTOR 2.00 X 0 0 0 MICHAEL W DINGELDEIN DIRECTOR 2.00 X 0 0 0 LAVITA EWING DIRECTOR 2.00 X 0 0 0 KATE FAUST DIRECTOR 2.00 X 0 0 0 LYNN-ANN GRIES DIRECTOR 2.00 X 0 0 0 SARAH L GRIES DIRECTOR 2.00 X 0 0 0 JOSEPH P KEITHLEY DIRECTOR 2.00 X 0 0 0 STEPHEN J KNERLY DIRECTOR 2.00 X 0 0 0 JOSEPH J MAHOVLIC DIRECTOR 2.00 X 0 0 0 MICHAEL C MARINO DIRECTOR 2.00 X 0 0 0 ROY D MINOFF DIRECTOR 2.00 X 0 0 0 CYNTHIA A MOORE-HARDY DIRECTOR 2.00 X 0 0 0 WINNIE NORDELL DIRECTOR 2.00 X 0 0 0 DEIDREA L OTTS DIRECTOR 2.00 X 0 0 0 JANE OUTCALT DIRECTOR 2.00 X 0 0 0 KATHLEEN OUTCALT DIRECTOR 2.00 X 0 0 0 GARY W POTH DIRECTOR 2.00 X 0 0 0 ERIN KENNEDY RYAN DIRECTOR 2.00 X 0 0 0 ROBIN D SCHACHAT DIRECTOR 2.00 X 0 0 0 LYNN C SHIVERICK DIRECTOR 2.00 X 0 0 0 RUTH M STAFFORD DIRECTOR 2.00 X 0 0 0 CHARLES F WALTON DIRECTOR 2.00 X 0 0 0 JOY WARD DIRECTOR 2.00 X 0 0 0 JILL KOSKI PRESIDENT & CEO 40.00 X 285570 0 32000 KATHLEEN HEFLIN INTERIM CO-PRES.&CEO AND CFO 40.00 X 190007 0 12989 MARGARET BUTZOW ASSISTANT SECRETARY 1.00 40.00 X 0 61440 8559 DAVID BURKE VP, SCIENCE & CONSERVATION 40.00 X 132721 0 19706 CAROLINE TAIT VP, HORTICULTURE & COLLECT 40.00 X 100130 0 12051 708428 61440 85305 4 0 1 0 ASHTON TECHNOLOGY SOLUTIONS 23625 COMMERCE PARK STE 130 BEACHWOOD OH 44122 TECHNOLOGY SERVICES 173975 NELSON BYRD WOLTZ LANDSCAPE 310 E MARKET ST CHARLOTTESVILLE VA 22902 CONSULTING SERVICES 106257 2 695842 7820976 10459 8516818 ADMISSIONS 900099 613311 613311 EDUCATION COURSES 611600 131659 131659 744970 -272456 -272456 96624 0 96624 96624 96624 3283295 1189033 673186 1603320 2610109 -414287 2195822 2195822 188100 76563 111537 111537 151793 57975 93818 93818 OTHER REVENUE 900099 9789 9789 9789 11496922 754759 0 2225345 705069 556859 124410 23800 3941793 3113201 695535 133057 219454 173323 38723 7408 310203 244996 54736 10471 408566 322683 72092 13791 421654 262673 158981 30650 30650 43225 43225 48494 48494 278373 186766 91607 99171 73414 21389 4368 77421 35503 19949 21969 211682 111707 89764 10211 185474 148760 36485 229 154347 109591 39756 5000 882779 760016 121624 1139 91501 78047 11974 1480 BLDG.& EQUIP. MAINT. 341733 231511 109003 1219 EDUC.&MEMBERSHIP 292185 211235 44803 36147 LANDSCAPE MAINTENANCE 246206 213988 28824 3394 MASTER PLANNING EXP. 184553 184553 453045 147873 279475 25697 9627578 6982146 2297558 347874 7149871 7819281 370658 269403 7198000 7383596 20429 35895 87269 103831 38236511 14820038 24210164 23416473 154881366 126963292 193917757 165991771 866371 734566 121365 114041 94109 89184 1081845 937791 X 62831875 56323555 130004037 108730425 192835912 165053980 193917757 165991771 1869344 -29651276 0 X 0 1 X 1 0 X 6528573 6718063 7669334 8762100 8516818 38194888 6528573 6718063 7669334 8762100 8516818 38194888 22834873 15360015 426475 445536 670726 511071 -175832 1877976 63662 89795 57608 37762 157052 405879 40478743 3865572 0.37950 0.37110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 63,662. 2018 AMOUNT: $ 89,795. 2019 AMOUNT: $ 57,608. 2020 AMOUNT: $ 37,762. 2021 AMOUNT: $ 157,052. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 43225 0 0 43225 0 PART II-B, LINE 1: LOBBYING EXPENSE INCURRED FOR PURSUIT OF MEETINGS WITH MEMBERS OF CONGRESS AND STAFF AND EXECUTIVE BRANCH AGENCIES PERSONNEL REGARDING NATURAL RESOURCES-RELATED LEGISLATION AND FUNDING PROGRAMS AVAILABLE TO THE ORGANIZATION. X X X 23 1700.00 0 0 0 1 1 60.00 0 1 X X X 0 40827915 1401723 -8550542 1502441 32176655 32509826 981206 8937170 1600287 40827915 31495728 263343 2164562 1413807 32509826 33079958 105720 -377936 1312014 31495728 31164620 5988 3140734 1231384 33079958 0.67966 0.12567 0.19467 0 0 13078225 13078225 9212495 5759027 3453468 3586625 2930362 656263 12359166 6130649 6228517 23416473 GIFT ANNUITIES 89184 89184 -18077791 -29651276 76563 -29574713 11496922 0 11496922 9704141 76563 76563 9627578 0 9627578 PART II, LINE 3: CONSERVATION EASEMENTS - THE ARBORETUM HAS RECEIVED CONTRIBUTIONS OF DEVELOPMENT RIGHTS, VIA CONSERVATION EASEMENTS, ASSOCIATED WITH APPROXIMATELY 1,700 ACRES OF LAND. NO VALUE HAS BEEN PLACED ON THESE CONTRIBUTIONS AND THE EASEMENTS ARE NOT REFLECTED IN THE STATEMENT OF FINANCIAL POSITION. HOWEVER, THE ARBORETUM IS REQUIRED TO MAINTAIN THE INTEGRITY OF THE EASEMENTS AND MAY INCUR LEGAL AND OTHER COSTS TO ENFORCE THE EASEMENTS. PART III, LINE 1A: FINANCIAL STATEMENT FOOTNOTE: PERMANENT COLLECTIONS - THE ORGANIZATION'S PERMANENT COLLECTIONS OF ACCESSIONED AND NON-ACCESSIONED WOODY PLANTS AND HERBACEOUS PLANTS OF CONSERVATION AND HORTICULTURAL SIGNIFICANCE, HERBARIUM SPECIMENS, WOOD SAMPLES, TREE ARTIFACTS, ANIMALS, BIRDS, REPTILES AND INSECTS, LIBRARY AND RARE BOOKS AND WORKS OF ART THAT SUPPORT THE ORGANIZATION'S MISSION ARE PROTECTED AND PRESERVED FOR PUBLIC EXHIBITION, EDUCATION, RESEARCH AND THE FURTHERANCE OF THE PUBLIC GOOD. ACCORDINGLY, SUCH COLLECTIONS ARE NOT RECORDED FOR FINANCIAL STATEMENT PURPOSES. ACCESSIONS AND DEACCESSIONS TO THE PERMANENT COLLECTIONS ARE MADE BY THE CURATOR OF LIVING COLLECTIONS AND LAND ASSETS PER THE GUIDELINES ESTABLISHED IN THE ORGANIZATION'S COLLECTION MANAGEMENT POLICY WHICH HAS BEEN DEVELOPED IN ACCORDANCE WITH THE AMERICAN ALLIANCE OF MUSEUMS CODE OF ETHICS AND AMERICAN PUBLIC GARDENS ASSOCIATION. OBJECTS IN THE ORGANIZATION'S PERMANENT COLLECTIONS ARE NEITHER DISPOSED OF FOR FINANCIAL GAIN NOR ENCUMBERED IN ANY MANNER. PART III, LINE 4: DESCRIPTION OF ORGANIZATION'S COLLECTIONS: THE ARBORETUM'S ACCESSIONED LIVING COLLECTIONS OF WOODY PLANTS AND HERBACEOUS PLANTS OF CONSERVATION SIGNIFICANCE, HERBARIUM SPECIMENS, WOOD SAMPLES, TREE ARTIFACTS, AND NON-LIVING COLLECTIONS OF RARE BOOKS AND WORKS OF ART THAT SUPPORT THE ARBORETUM'S MISSION ARE PROTECTED AND PRESERVED FOR PUBLIC EXHIBITION, EDUCATION, RESEARCH AND FURTHERANCE OF THE PUBLIC GOOD. ACCORDINGLY, SUCH COLLECTIONS ARE NOT RECORDED FOR FINANCIAL STATEMENT PURPOSES. ACCESSIONS AND DEACCESSIONS TO THE LIVING AND NON-LIVING COLLECTIONS ARE MADE PER THE GUIDELINES ESTABLISHED IN THE ORGANIZATION'S COLLECTION MANAGEMENT POLICY, WHICH HAS BEEN DEVELOPED IN ACCORDANCE WITH THE AMERICAN ALLIANCE OF MUSEUMS' CODE OF ETHICS AND AMERICAN PUBLIC GARDENS ASSOCIATION. OBJECTS IN THE ARBORETUM'S LIVING AND NON-LIVING COLLECTIONS ARE NEITHER DISPOSED OF FOR FINANCIAL GAIN NOR ENCUMBERED IN ANY MANNER. PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS - THE ARBORETUM ENDOWMENT CONSISTS OF SEVERAL PERMANENTLY RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT FUNDS ARE RECORDED AT HISTORICAL DOLLAR VALUE. INCOME AND REALIZED/UNREALIZED GAINS/LOSSES FOR SOME SPECIFIC FUNDS ARE RECORDED AS TEMPORARILY RESTRICTED UNTIL SPENT FOR THOSE SPECIFIC PURPOSES IN ACCORDANCE WITH THE SPENDING POLICY APPROVED BY THE BOARD OF DIRECTORS. IN ADDITION, EARNINGS IN EXCESS OF THE SPENDING POLICY ARE ADDED TO TEMPORARILY RESTRICTED NET ASSETS. INCOME FROM OTHER FUNDS IS TO BE USED FOR THE GENERAL OPERATIONS, AND IS RECORDED AS UNRESTRICTED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 76,563. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 76,563. X X X X X X X 1 CAMPBELL & CO 1 E WACKER DR 2100 CHICAGO IL 60601 CAMPAIGN FEASIBILITY STUDY 0 0 48494 -48494 48494 -48494 OH TWILIGHT/HM 188100 188100 39520 4385 32658 188100 188100 39520 4385 32658 76563 111537 X X X X 0 0 0 0 0 0 0 0 0 JILL KOSKI PRESIDENT & CEO 285570 0 0 0 0 0 15772 0 16228 0 317570 0 0 0 KATHLEEN HEFLIN INTERIM CO-PRES.&CEO AND CFO 189518 0 0 0 489 0 12385 0 604 0 202996 0 0 0 DAVID BURKE VP, SCIENCE & CONSERVATION 132248 0 0 0 473 0 9008 0 10698 0 152427 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 REPORTABLE RELATIONSHIPS - THE FOLLOWING INDIVIDUALS HAVE A FAMILY RELATIONSHIP: PAUL R. ABBEY AND CONSTANCE NORWEB ABBEY. THE FOLLOWING INDIVIDUALS HAVE A BUSINESS RELATIONSHIP: SARAH GRIES AND JONATHAN DICK; STEPHEN KNERLY AND PRIVILEDGED; JOSEPH KEITHLEY, ROBIN SCHACHAT AND TERA COLEMAN. FORM 990, PART VI, SECTION A, LINE 4 CHANGES TO ORGANIZING DOCUMENTS - THE ARBORETUM AMENDED ITS CODE OF REGULATIONS IN MAY, 2022, CHANGING THE AUTHORITY OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION - THE DIRECTORS ARE THE MEMBERS OF THE CORPORATION. THEY ARE ELECTED FOR A THREE-YEAR TERM. THE DIRECTORS EXERCISE ALL AUTHORITY RESERVED TO THE MEMBERS UNDER OHIO LAW. PERSONS WHO ARE ACCORDED MEMBERSHIP STATUS OR OTHERWISE CALLED MEMBERS ARE NOT "MEMBERS" AS THE TERM IS USED IN THE OHIO NONPROFIT CORPORATION LAW. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS - THE DIRECTORS ARE THE MEMBERS FOR ALL PURPOSES UNDER OHIO LAW, INCLUDING ELECTING INDIVIDUALS TO THE BOARD OF DIRECTORS (THE GOVERNING BODY). FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 - THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT AND RISK COMMITTEE AND OPERATING MANAGEMENT. AFTER REVIEW OF THE FORM 990, THE AUDIT AND RISK COMMITTEE WILL ADVISE THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY - ALL BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AN INFORMATION FORM WHICH INCLUDES A SECTION REGARDING CONFLICTS OF INTEREST. EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS AND ANY ISSUE WHICH ARISES IS ENCOURAGED TO BE REPORTED AND DISCUSSED. ADDITIONALLY, AN ANNUAL REVIEW OF RELATED PARTY ACTIVITY IS CONDUCTED IN CONJUNCTION WITH THE AUDIT PROCESS. WHEN A CONFLICT ARISES, THE INTERESTED PARTY IS NOT PERMITTED IN THE DISCUSSION OR DECISION ABOUT THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW AND APPROVAL - THE PRESIDENT AND CEO'S SALARY IS ESTABLISHED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AFTER REVIEWING COMPENSATION DATA FROM SIMILARLY SIZED ARBORETA AND PUBLIC GARDENS, OTHER LOCAL CULTURAL INSTITUTIONS, AND CONSIDERATION OF LOCAL ECONOMIC CONDITIONS. THE COMMITTEE MEMBERS ARE INDEPENDENT OF THE PRESIDENT AND CEO. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS - THREE YEARS OF AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON HOLDEN'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. HOLDEN DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. CLEVELAND BOTANICAL GARDEN 11030 EAST BLVD CLEVELAND OH 44106 340239538 HORTIC.EDUC. OH 501(C)(3) LINE 7 HOLDEN ARB 1 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 CLEVELAND BOTANICAL GARDEN D 7383596 FMV