2023-08-01T02:51:40-00:00 2022-08-31 834701792 LEWIS SHARPSTONE & CO 5850 CANOGA AVE SUITE 400 WOODLAND HILLS CA 91367 990 2021-09-01 956095398 THEODORE PAYNE FOUNDATION FOR WILD FLOWERS AND NATIVE PLANTS INC THEO 8187681802 10459 TUXFORD ST Sun Valley CA 91352 GARY BREAUX TREASURER 8187681802 2023-08-01 true GARY BREAUX 999009999 LEWIS SHARPSTONE P02256953 8185701960 2023-08-01 X 2 AAL1 IAL1 2021 2023-04-26 12:10:37Z GARY BREAUX 10459 TUXFORD SUN VALLEY CA 91352 2882857 false X WWW.THEODOREPAYNE.ORG X 1960 CA THEODORE PAYNE FOUNDATION TPF INSPIRES AND EDUCATES SOUTHERN CALIFORNIANS ABOUT THE BEAUTY AND ECOLOGICAL BENEFITS OF CALIFORNIA NATIVE PLANT LANDSCAPES. 14 14 29 192 0 819119 671687 124583 289024 3757 299 1127974 1203913 2075433 2164923 0 0 1175450 1395804 0 72328 423374 512512 1598824 1908316 476609 256607 3589685 3814808 377490 326943 3212195 3487865 THEODORE PAYNE FOUNDATION TPF INSPIRES AND EDUCATES SOUTHERN CALIFORNIANS ABOUT THE BEAUTY AND ECOLOGICAL BENEFITS OF CALIFORNIA NATIVE PLANT LANDSCAPES. false false 925875 1243424 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 136,988 NATIVE PLANTS AND 27,367 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. 305812 126307 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 123 GENERAL PUBLIC ADULT EDUCATION CLASSES TO 3,824 STUDENTS. DURING THE SAME TIME, 272 SOUTHERN CALIFORNIA LANDSCAPE INDUSTRY PROFESSIONALS COMPLETED THE 20-HOUR CALIFORNIA NATIVE PLANT LANDSCAPER CERTIFICATION PROGRAM OFFERED BY TPF. 251927 123206 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 3,010 ATTENDEES. THE POLLINATION PARTY EVENT WAS ATTENDED BY 600 INDIVIDUALS. IN PARTNERSHIP WITH LA COUNTY LIBRARY, TPF OFFERED NATIVE PLANT SEED WORKSHOPS TO 740 PEOPLE ACROSS 37 REGIONAL LIBRARIES. TPF TABLED AT 8 EVENTS THROUGHOUT SOUTHERN CALIFORNIA. IN ADDITION TO THESE IN-PERSON EVENTS, ROBUST ONLINE OUTREACH PROGRAMS AND TRADITIONAL MEDIA APPEARANCES REACHED A LARGE AUDIENCE. 1483614 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 23 0 29 true false false false false false false false false false false false false X 14 14 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 EVAN MEYER EXECUTIVE DIRECTOR 040.00 X 114869 0 16210 ERIC CALLOW PRESIDENT 003.00 X X 0 0 0 ELIZABETH BRENNAN VICE PRESIDENT 003.00 X X 0 0 0 GARY BREAUX TREASURER 003.00 X X 0 0 0 JEFF JAMISON SECRETARY 003.00 X X 0 0 0 CAROL BORNSTEIN DIRECTOR 001.00 X 0 0 0 CLAIRE BOWIN FROM JAN 2022 DIRECTOR 001.00 X 0 0 0 HOLLY BRETT DIRECTOR 001.00 X 0 0 0 PEGGY BRUTSCHE THROUGH JUL 2022 DIRECTOR 001.00 X 0 0 0 STEVE CAHN THROUGH JUL 2022 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 DIRECTOR 001.00 X 0 0 0 RENEE ORDENEAUX DIRECTOR 001.00 X 0 0 0 DJ PETERSON THROUGH JUL 2022 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 DIRECTOR 001.00 X 0 0 0 LIZ JOHNSON THROUGH SEP 2021 DIRECTOR 001.00 X 0 0 0 114869 16210 1 false false false 200685 471002 671687 TOUR INCOME 713990 123206 123206 CLASSES 713990 126307 126307 CONSULTING INCOME 713990 39511 39511 289024 299 299 1921847 717934 1203913 1203913 2164923 1492937 299 0 0 0 0 136448 27290 61044 48114 0 1014154 911105 89027 14022 29603 18403 9911 1289 125575 115553 10022 90024 71459 12535 6030 0 0 23059 23059 0 0 113196 99402 13794 11520 6352 5168 30300 11072 18651 577 30431 20517 9488 426 0 119548 86704 32844 7891 4585 3286 20 0 0 7574 7574 0 0 34786 34786 TOUR EXPENSES 62611 61354 830 427 POSTAGE AND PRINTING 25343 21213 3237 893 REPAIRS AND MAINTENANCE 24643 19863 4780 TAXES, LICENSE, FEES 21610 8742 12338 530 0 1908316 1483614 352374 72328 980684 317005 4019 510217 570554 18254 13033 2313062 428016 1802636 1885046 273875 1029170 3589685 3814808 202087 176943 15403 160000 150000 377490 326943 X 3041386 3319996 170809 167869 3212195 3487865 3589685 3814808 X 256607 -30130 49193 X X false true X true false X 0 0.00000 363990 22790 722510 819119 671687 2600096 1272206 88004 1207285 1809879 2210871 6588245 1636196 110794 1929795 2628998 2882558 9188341 218034 158544 49400 86900 28260 541138 218034 158544 49400 86900 28260 541138 8647203 3354 17779 3757 299 25189 0 3354 17779 3757 299 25189 0 0 1639550 110794 1947574 2632755 2882857 9213530 0.93850 0.96080 0.00270 0.00350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false false 157750 157750 157750 157750 157750 157750 157750 157750 1.00000 false false 106528 106528 2122168 424693 1697475 84366 3323 81043 1885046 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 2134793 -30130 -30130 2164923 2164923 1908316 1908316 1908316 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, 2022, THE TAX RELATED FOOTNOTE IS EXPECTED TO READ SIMILAR TO THAT IN THE 2019 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 BEHIND IN ITS AUDITS. AT THE TIME OF FILING, PREPARATIONS FOR THE AUDITS FOR THE YEARS ENDED AUGUST 31, 2020 AND 2021 ARE UNDERWAY. UPON COMPLETION OF THOSE IT IS ANTICIPATED THAT THE AUDIT FOR THE YEAR ENDED AUGUST 31, 2022 WILL COMMENCE. THIS RETURN HAS BEEN PREPARED BASED ON THE NUMBERS AVAILABLE WHICH ARE UNAUDITED AND WHICH MAY CHANGE UPON AUDIT. FOR EXAMPLE, THIS RETURN DOES NOT INCLUDE ANY DEPRECIATION EXPENSE. Form 990, Part XI, Line 9 ADJUSTMENTS WERE IDENTIFIED THAT WERE NOT REFLECTED IN THE 2020 FORM 990. THE AGGREGATE AMOUNT OF THESE ADJUSTMENTS WAS 49,193.