RUTH BANCROFT GARDEN INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
RUTH BANCROFT GARDEN INC (EIN 68-0310041)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-08-26
IRS object ID
202242389349301124
Schema version
2021v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-08-26T14:00:02-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680260103PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REGALIA & ASSOCIATES CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1103 TOWN COUNTRY DR STE KAddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680310041EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Ruth Bancroft Garden IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRUTHBusinessNameControlTxt
Phone9259449352PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11552 Bancroft RoadAddressLine1Txt
CityWalnut CreekCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94598ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMichael RippeyPersonNm
Person TitlePresidentPersonTitleTxt
Phone9259342241PhoneNum
Signature2022-08-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMichaelPersonFirstNm
Person LastRippeyPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDouglas W RegaliaPreparerPersonNm
PTINP00186389PTIN
Phone9253140390PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMichael RippeyPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11552 Bancroft RoadAddressLine1Txt
CityWalnut CreekCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94598ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,805,243GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.ruthbancroftgarden.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1993FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionThe mission of the The Ruth Bancroft Garden, Inc. is to preserve this exceptional example of garden design and to continue to develop its collection of water-conserving plants for the education and enjoyment of the public.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee60TotalEmployeeCnt
Total Volunteers150TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$608,088PYContributionsGrantsAmt
CY Contributions Grants$679,504CYContributionsGrantsAmt
PY Program Service Revenue$329,287PYProgramServiceRevenueAmt
CY Program Service Revenue$1,165,128CYProgramServiceRevenueAmt
PY Investment Income$108PYInvestmentIncomeAmt
CY Investment Income$134CYInvestmentIncomeAmt
PY Other Revenue$624,300PYOtherRevenueAmt
CY Other Revenue$305,769CYOtherRevenueAmt
PY Total Revenue$1,561,783PYTotalRevenueAmt
CY Total Revenue$2,150,535CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$844,503PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,302,035CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$318,277CYTotalFundraisingExpenseAmt
PY Other Expenses$556,396PYOtherExpensesAmt
CY Other Expenses$685,134CYOtherExpensesAmt
PY Total Expenses$1,400,899PYTotalExpensesAmt
CY Total Expenses$1,987,169CYTotalExpensesAmt
PY Revenues Less Expenses$160,884PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$163,366CYRevenuesLessExpensesAmt
Total Assets BOY$5,549,087TotalAssetsBOYAmt
Total Assets EOY$5,532,672TotalAssetsEOYAmt
Total Liabilities BOY$374,691TotalLiabilitiesBOYAmt
Total Liabilities EOY$287,652TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,174,396NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,245,020NetAssetsOrFundBalancesEOYAmt
MissionThe Ruth Bancroft Garden, Inc. is a foremost example of the art of garden design with drought-tolerant plants, and it is known as one of the finest dry gardens in the world. See additional information on Schedule O.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,366,173ExpenseAmt
Revenue$1,482,150RevenueAmt
DescTHE GARDEN IS OPEN FOR TOURS, EVENTS AND PLANT SALES. THERE ARE ABOUT 35,000 VISITORS ANNUALLY. THE GARDEN ALSO OFFERS AN ARRAY OF WORKSHOPS, CLASSES AND WEBINARS FOR THE HOME GARDENER AND HORTICULTURAL/GREEN INDUSTRY PROFESSIONALS. THESE PROGRAMS SERVE OVER 2,000 ADULTS AND CHILDREN.IN SUMMARY, THE RUTH BANCROFT GARDENS THREE PRINCIPAL ACITIVITIES INCLUDE:(1) PUBLIC GARDEN (OPEN FOR TOURS),(2) RETAIL NURSERY (SALE OF PLANTS AND GARDEN ACCESSORIES), AND(3) EDUCATION (TOURS, WORKSHIPS AND WEBINARS FOR ADULTS AND CHILDREN).Desc
Total Program Service Expenses$1,366,173TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee60EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRobyn CanevasciniPersonNm
Phone9259449352PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11552 Bancroft RoadAddressLine1Txt
CityWalnut CreekCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94598ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Tracy Fletcher
Director/E.D.40.000.00Yes (X)$115,790$0$0
Michael Rippey
President20.000.00Yes (X)$0$0$0Yes (X)
Earl Ruby
Vice President20.000.00Yes (X)$0$0$0Yes (X)
Bernie Rose
Treasurer5.000.00Yes (X)$0$0$0Yes (X)
Julie Rose
Secretary2.000.00Yes (X)$0$0$0Yes (X)
Tim Byrd
Director2.000.00Yes (X)$0$0$0
Nina Bancroft Dickerson
Director2.000.00Yes (X)$0$0$0
Gail Giffen
Director2.000.00Yes (X)$0$0$0
David Mitchell
Director2.000.00Yes (X)$0$0$0
Gretchen Bartzen
Director2.000.00Yes (X)$0$0$0
Cheryl Nobusada
Director4.000.00Yes (X)$0$0$0
Rich Perona
Director10.000.00Yes (X)$0$0$0
Susan Ruby
Director2.000.00Yes (X)$0$0$0
Christina Sammartino-Ascencio
Director2.000.00Yes (X)$0$0$0
Mary Walker
Director2.000.00Yes (X)$0$0$0
Monique Young
Director2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$115,790TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$142,028FundraisingAmt
All Other Contributions$537,476AllOtherContributionsAmt
Noncash Contributions$4,071NoncashContributionsAmt
Total Contributions$679,504TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Admissions, member, wkshp712130$533,410$533,410
Events and rentals712130$631,718$631,718
FieldValueIRS element (for citing)
Total Program Service Revenue$1,165,128TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$134TotalRevenueColumnAmt
Exclusion$134ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$12,124FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$142,028ContriRptFundraisingEventAmt
Fundraising Direct Expenses$23,377FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$11,253TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$926,274GrossSalesOfInventoryAmt
Cost Of Goods Sold$631,331CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$294,943TotalRevenueColumnAmt
Related Or Exempt Func Income$294,943RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther IncomeDesc
Business712130BusinessCd
Total Revenue Column$22,079TotalRevenueColumnAmt
Related Or Exempt Func Income$22,079RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$22,079OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,150,535TotalRevenueColumnAmt
Related Or Exempt Func Income$1,482,150RelatedOrExemptFuncIncomeAmt
Exclusion$134ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$115,790TotalAmt
Program Services$85,685ProgramServicesAmt
Management And General$10,421ManagementAndGeneralAmt
Fundraising$19,684FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,036,761TotalAmt
Program Services$767,203ProgramServicesAmt
Management And General$93,325ManagementAndGeneralAmt
Fundraising$176,233FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$19,131TotalAmt
Program Services$14,157ProgramServicesAmt
Management And General$1,705ManagementAndGeneralAmt
Fundraising$3,269FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$31,120TotalAmt
Program Services$23,029ProgramServicesAmt
Management And General$2,801ManagementAndGeneralAmt
Fundraising$5,290FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$99,233TotalAmt
Program Services$73,432ProgramServicesAmt
Management And General$8,931ManagementAndGeneralAmt
Fundraising$16,870FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,349TotalAmt
Management And General$1,349ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,541TotalAmt
Management And General$33,541ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$23,065TotalAmt
Program Services$13,918ProgramServicesAmt
Fundraising$9,147FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$115,696TotalAmt
Program Services$71,732ProgramServicesAmt
Management And General$27,767ManagementAndGeneralAmt
Fundraising$16,197FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$46,366TotalAmt
Program Services$28,747ProgramServicesAmt
Management And General$11,128ManagementAndGeneralAmt
Fundraising$6,491FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$161TotalAmt
Management And General$161ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$158,397TotalAmt
Program Services$98,206ProgramServicesAmt
Management And General$38,015ManagementAndGeneralAmt
Fundraising$22,176FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,494TotalAmt
Program Services$12,086ProgramServicesAmt
Management And General$4,679ManagementAndGeneralAmt
Fundraising$2,729FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Garden activities and supplies$89,357$55,401$21,446$12,510
Utilities$58,229$36,102$13,975$8,152
Credit card and bank fees$57,733$35,794$13,856$8,083
Garden and nursery maintenance$38,561$23,907$9,255$5,399

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$43,185TotalAmt
Program Services$26,774ProgramServicesAmt
Management And General$10,364ManagementAndGeneralAmt
Fundraising$6,047FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,987,169TotalAmt
Program Services$1,366,173ProgramServicesAmt
Management And General$302,719ManagementAndGeneralAmt
Fundraising$318,277FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$218,388BOYAmt
EOY$236,753EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$30,828BOYAmt
EOY$75,079EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$168,027BOYAmt
EOY$112,250EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$71,440BOYAmt
EOY$80,762EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$10,510EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,959,781LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$942,463LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,060,404BOYAmt
EOY$5,017,318EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,549,087BOYAmt
EOY$5,532,672EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$87,866BOYAmt
EOY$62,767EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$92,736EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$276,000BOYAmt
EOY$116,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$5,825BOYAmt
EOY$3,671EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$5,000BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$12,478EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$374,691BOYAmt
EOY$287,652EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,136,343BOYAmt
EOY$5,174,676EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$38,053BOYAmt
EOY$70,344EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,174,396BOYAmt
EOY$5,245,020EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,549,087BOYAmt
EOY$5,532,672EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$163,366ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$92,742PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,230,596CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,971,617CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$792,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$608,088CurrentTaxYearMinus1YearAmt
Current Tax Year$679,504CurrentTaxYearAmt
Total$6,282,701TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,230,596CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,971,617CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$792,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$608,088CurrentTaxYearMinus1YearAmt
Current Tax Year$679,504CurrentTaxYearAmt
Total$6,282,701TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,981,210SubstantialContributorsTotAmt
Public Support Total170$4,301,491PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,640CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,813CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$343CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$108CurrentTaxYearMinus1YearAmt
Current Tax Year$134CurrentTaxYearAmt
Total$5,038TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$22,079CurrentTaxYearAmt
Total$22,079TotalAmt
FieldValueIRS element (for citing)
Total Support$6,309,818TotalSupportAmt
Gross Receipts Rltd Activities$3,043,265GrossReceiptsRltdActivitiesAmt
Public Support CY1700.68170PublicSupportCY170Pct
Public Support PY1700.74090PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$100OtherCostOrOtherBasisAmt
Book Value$100BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,158,200OtherCostOrOtherBasisAmt
Depreciation$616,568DepreciationAmt
Book Value$4,541,632BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$336,579OtherCostOrOtherBasisAmt
Depreciation$74,294DepreciationAmt
Book Value$262,285BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$87,079OtherCostOrOtherBasisAmt
Depreciation$62,579DepreciationAmt
Book Value$24,500BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$377,823OtherCostOrOtherBasisAmt
Depreciation$189,022DepreciationAmt
Book Value$188,801BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,017,318TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescGift certificates redeemableDesc
Amt$12,478Amt
FieldValueIRS element (for citing)
Total Liability$12,478TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,173,912TotalRevEtcAuditedFinclStmtAmt
Other Revenue$23,377OtherRevenueAmt
Revenue Not Reported$23,377RevenueNotReportedAmt
Revenue Subtotal$2,150,535RevenueSubtotalAmt
Total Revenue Per Form990$2,150,535TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,010,546TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$23,377OtherExpensesIncludedAmt
Expenses Not Reported$23,377ExpensesNotReportedAmt
Expenses Subtotal$1,987,169ExpensesSubtotalAmt
Total Expenses Per Form990$1,987,169TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X : FIN48 FootnoteThe Ruth Bancroft Garden is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. The Ruth Bancroft Garden is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. The Ruth Bancroft Garden is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended December 31, 2021. The Ruth Bancroft Garden has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that The Ruth Bancroft Garden continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990Event expenses for Gala $23377
Part XII, Line 2d: Other expenses and losses per audited F/SEvent expenses for Gala $23377

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Annual GalaEvent1Nm
Gross Receipts Event1$154,152GrossReceiptsEvent1Amt
Charitable Contri Event1$142,028CharitableContriEvent1Amt
Gross Revenue Event1$12,124GrossRevenueEvent1Amt
Food And Beverage Event1$2,167FoodAndBeverageEvent1Amt
Entertainment Event1$15,695EntertainmentEvent1Amt
Other Direct Expenses Event1$5,515OtherDirectExpensesEvent1Amt
Gross Receipts Total$154,152GrossReceiptsTotalAmt
Charitable Contributions Tot$142,028CharitableContributionsTotAmt
Gross Revenue Total Events$12,124GrossRevenueTotalEventsAmt
Food And Beverage Total Events$2,167FoodAndBeverageTotalEventsAmt
Entertainment Total Events$15,695EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$5,515OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$23,377DirectExpenseSummaryEventsAmt
Net Income Summary-$11,253NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, EtDirectors Gretchen Bartzen and Mike Rippey are in a partnership.Directors Earl Ruby and Susan Ruby are married.Directors Bernie Rose and Julie Rose are married.
Form 990, Part VI, Line 11b: Form 990 Review ProcessFORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, AT LEAST ONE MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVE DIRECTOR. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsMEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementMEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesCOMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE by request from THE ORGANIZATION'S OFFICE IN WALNUT CREEK, CALIFORNIA.
Additional BackgroundThe Garden displays an expansive collection of plants from the worlds desert and Mediterranean climates, collected by Ruth Bancroft for over 60 years. Every season offers something new in the Garden and visitors will find themselves in awe at the boldness and beauty of Ruths work. Our world-renowned drought tolerant Ruth Bancroft Garden and Nursery opened the new Coit Family Visitor and Education Center on June 26th, 2019, at a public Ribbon Cutting Ceremony for over 300 Garden members, donors and guests. The $5 million Coit Family Visitor and Education Center was completed with the support of over 400 individuals and private foundations. The new 5,000 square foot Center, the first permanent building ever constructed at the Garden, will help welcome the over 15,000 people who visit the Garden year-round and provide a much-needed generous indoor multi-purpose classroom, community meeting space and special event site, as well as office space for the Garden staff. The Coit Family Visitor and Education Center will help the Garden: * Provide more workshops, tours, classes and educational symposia to strengthen Gardens reputation in the scientific and landscaping community. * Expand education programs for children and students of all ages. * Expand space for classes, member and community events, and private event rentals. * Provide ADA accessible restroom facilities and access to the Garden via a new paved and decomposed granite paths. * Provide landscape inspiration, advice, and connection to designers and photographers.A larger presence in the community will help spread the word about sustainable low-water landscaping something that will make a huge difference in the changing environment. Community members will be able to rent the facility for private events, such as weddings and corporate retreats, which will bring additional revenue and visitors to the Garden.

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