2021-07-14T12:57:04-00:00 2020-08-31 LEWIS SHARPSTONE & CO 5850 CANOGA AVE SUITE 400 WOODLAND HILLS CA 91367 990 2019-09-01 956095398 THEODORE PAYNE FOUNDATION FOR WILD FLOWERS AND NATIVE PLANTS INC THEO 8187681802 10459 TUXFORD ST Sun Valley CA 91352 GARY BREAUX TREASURER 2021-07-14 true LEWIS SHARPSTONE 8185701960 2021-07-14 X 2019 2022-09-23 18:48:47Z EVAN MEYER 10459 TUXFORD SUN VALLEY CA 91352 1947574 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. 11 11 28 253 0 22790 722510 11606 80401 17779 99923 770232 134319 1590922 0 0 150472 1136233 0 118917 45098 321239 195570 1457472 -61251 133450 2844605 2997223 101814 306742 2742791 2690481 THEODORE PAYNE FOUNDATION TPF INSPIRES AND EDUCATES SOUTHERN CALIFORNIANS ABOUT THE BEAUTY AND ECOLOGICAL BENEFITS OF CALIFORNIA NATIVE PLANT LANDSCAPES. false false 128380 69688 EDUCATION TPF OFFERED 71 ADULT EDUCATION CLASSES TO 1086 PARTICIPANTS. ONSITE, TPF TAUGHT 1093 K-12 STUDENTS FROM 25 SCHOOLS. OFFSITE TPF TAUGHT 5,276 K-12 STUDENTS. TPF DEVELOPED A SEED MUSEUM FOR THE 21 COLLECTIONS EVERY OBJECT HAS A STORY PROGRAM THROUGH THE LOS ANGELES PUBLIC LIBRARY. 92779 10713 GARDEN TOUR TPF ENJOYED 10,660 VIEWS FOR THE 16TH ANNUAL NATIVE PLANT GARDEN TOUR. 847041 770232 HORTICULTURE TPF SOLD 87,547 PLANTS, NEARLY 80 OF WHICH WERE GROWN ON SITE. TPF ALSO SOLD 14,623 PACKETS OF SEEDS, 2,841 SEED MIXES AND 606 SETS OF BULBS. TPF MADE 76 DIFFERENT SPECIES AVAILABLE THROUGH LOCAL SOURCE INITIATIVES. 1068200 true true false false false false false true false true true false false 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 false false true 14 0 true 28 false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true false true false false CA X EVAN MEYER 8187681802 10459 TUXFORD ST SUN VALLEY CA 91352 KATHLEEN CONNOLLY THROUGH DECEMBER EXECUTIVE DIRECTOR 040.00 X 95265 0 3810 DJ PETERSON PRESIDENT 003.00 X X 0 0 0 PEGGY BRUTSCHE VICE PRESIDENT 003.00 X X 0 0 0 JEFF JAMISON SECRETARY 003.00 X X 0 0 0 RENEE ORDINEAUX TREASURER 003.00 X X 0 0 0 CAROL BORNSTEIN DIRECTOR 001.00 X 0 0 0 GARY BREAUX DIRECTOR 001.00 X 0 0 0 ELIZABETH BRENNAN DIRECTOR 001.00 X 0 0 0 STEVE CAHN DIRECTOR 001.00 X 0 0 0 ERIC CALLOW 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 EVAN MEYER FROM FEBRUARY 2020 EXECUTIVE DIRECTOR 040.00 X 0 0 0 95265 3810 false false false 150808 571702 722510 TOUR INCOME 10713 10713 CLASSES 61846 61846 CONSULTING INCOME 7842 7842 80401 17779 17779 1126884 356652 770232 770232 1590922 850633 17779 0 0 0 0 89521 44761 44760 0 864529 735880 84721 43928 15774 13758 1685 331 94607 67554 19267 7786 71802 57098 8136 6568 0 0 8262 8262 0 0 28478 8953 19525 11183 1753 8106 1324 8156 1891 6265 3706 3283 423 0 118386 97419 10831 10136 9892 482 9410 0 0 2509 2509 0 58769 47015 11754 27655 22245 5410 TOUR EXPENSES 9359 9359 PRINTING 10703 8025 2678 POSTAGE 19375 36 18356 983 4806 4757 49 1457472 1068200 270355 118917 X 108984 436074 61346 4066 10479 464466 468617 14397 20229 2202414 368959 2040156 1833455 151190 228369 2844605 2997223 70226 87339 31588 59403 160000 101814 306742 X 2476739 2420481 266052 270000 2742791 2690481 2844605 2997223 X 133450 -4222 -181538 X X false false false X 0 0.00000 538986 525993 363990 22790 722510 2174269 1197940 1016826 1272206 88004 1207285 4782261 1736926 1542819 1636196 110794 1929795 6956530 20000 29400 49400 168869 138544 26048 333461 168869 158544 55448 382861 6573669 793 2800 3354 17779 24726 0 793 2800 3354 17779 24726 0 0 1737719 1545619 1639550 110794 1947574 6981256 0.94160 0.93730 0.00350 0.00090 X Part III Section A Line 1 - 13 COLUMN D IS FOR THE SHORT PERIOD FROM 1/7/19 THROUGH 8/31/19. COLUMN C IS FOR THE YEAR ENDED 6/30/19. COLUMN B IS FOR THE YEAR ENDED 6/30/18. COLUMN A IS FOR THE YEAR ENDED 6/30/17. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false false 157750 157750 157750 157750 1.00000 false false 106529 106529 2087162 366882 1720280 8723 2077 6646 1833455 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X V 4 FOR THE YEAR ENDED AUGUST 31, 2019 TPF CONDUCTED ITS FIRST AUDIT AND IN IT, REPORTED THAT IT WAS HOLDING A DONOR RESTRICTED ENDOWMENT FUND IN THE AMOUNT STATED IN PART V LINE 1, THE EARNINGS FROM THE ENDOWMENT 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. X 2 IF/WHEN AN AUDIT IS ISSUED FOR THE YEAR ENDED AUGUST 31, 2020, THE TAX RELATED FOOTNOTE WOULD READ SIMILAR TO THAT IN THE 2019 AUDIT, WHICH IS 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 MAK 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 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 XI, Line 8 SUBSEQUENT TO AUGUST 31, 2019 THE ORGANIZATION DETERMINED THAT THERE SHOULD BE SEVERAL ADJUSTMENTS MADE TO THE NET ASSET BALANCE AS OF AUGUST 31, 2019. APPROXIMATELY 90 OF THE ADJUSTMENT RELATED TO ASSETS PURCHASED AND PREVIOUSLY CAPITALIZED THAT DID NOT MEET THE ORGANIZATIONS POLICY THRESHOLD FOR CAPITALIZATION. Form 990, Part XII, Line 1 THE ORGANIZATION HAS NOT CHANGED ITS ACCOUNTING METHOD USED TO PREPARE THE FORM 990 FROM THE PRIOR YEAR. AS EVIDENCED BY PART X OF THIS FORM 990, THE ACCRUAL BASIS HAS BEEN CONSISTENTLY USED. THE PREVIOUS 990 HAD INCORRECTLY CHECKED CASH AS THE METHOD. Form 990, Part X, Line 28 THE PRIOR YEAR NUMBER REPRESENTS THE NUMBER AS STATED IN THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED AUGUST 31, 2019. THE CURRENT YEAR NUMBER HAS BEEN ESTIMATED.