2021-07-26T12:09:17-05:00 2020-12-31 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2020-01-01 952511202 DESCANSO GARDENS GUILD INC DESC 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JENINA GARRETT CFO 8189494290 2021-07-22 1 JENINA GARRETT 999009999 LAUREN A HAVERLOCK P00545829 3104770450 2021-07-22 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JENINA GARRETT 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 8665280 0 X WWW.DESCANSOGARDENS.ORG X 1960 CA STEWARDSHIP OF MUSEUM AND BOTANICAL GARDENS AND PROVIDE EDUCATION ABOUT THE NATURAL WORLD 23 22 96 150 0 0 2179643 3236937 5933625 2749832 56930 47220 1293738 318920 9463936 6352909 0 0 0 0 3503559 2967555 77978 389 648937 5659873 2949389 9241410 5917333 222526 435576 11159425 11011837 3181505 2248774 7977920 8763063 TO PRACTICE EXEMPLARY STEWARDSHIP OF THE GARDENS, OFFERING PEOPLE AN EXPERIENCE CLOSE TO NATURE, CULTIVATING UNDERSTANDING OF THE NATURAL WORLD AND PEOPLE'S PLACE IN IT THROUGH INSPIRATION, EDUCATION AND EXAMPLE. 0 0 4556679 0 3125601 STEWARDSHIP OF A HISTORICALLY SIGNIFICANT SITE; PUBLIC HORTICULTURE AND COLLECTIONS MANAGEMENT; EXPERIENTIAL NATURE-BASED PROGRAMS FOR CHILDREN AND FAMILIES DONE THROUGH ONLINE VIDEOS AND MEETINGS; OPPORTUNITY FOR VOLUNTEERISM; ENVIRONMENTAL STEWARDSHIP AND PRESERVATION; AND LEADERSHIP BY EXAMPLE TOWARD MORE SUSTAINABLE LAND MANAGEMENT PRACTICES. IN 2020, DESCANSO GARDENS WELCOMED NEARLY 550,000 VISITORS TO THE GARDENS. DESCANSO IS A MEMBER-SUPPORTED GARDEN: IN 2020, NEARLY 29,000 HOUSEHOLDS SUPPORTED DESCANSO'S MISSION THROUGH PAID ANNUAL MEMBERSHIPS. DESCANSO GARDENS IS ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS. 4556679 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 1 96 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 22 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JENINA GARRETT 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JULIANN ROOKE EXECUTIVE DIRECTOR 40.00 X X 200000 0 8210 JENINA GARRETT CFO 40.00 X 140608 0 12673 BEN LOGAN TRUSTEE 4.00 X 0 0 0 BLYTHE HAAGA PARKER TRUSTEE 4.00 X 0 0 0 BRAD SCHWARTZ TRUSTEE 4.00 X 0 0 0 CARIN SALTER TRUSTEE 4.00 X 0 0 0 CLARISSA WEIRICK TRUSTEE 4.00 X 0 0 0 DIMPLE BHASIN TRUSTEE 4.00 X 0 0 0 DONALD VOSS TRUSTEE 4.00 X 0 0 0 GREG MCLEMORE TRUSTEE 4.00 X 0 0 0 JOHN D'ANGONA TRUSTEE 4.00 X 0 0 0 KATIE KING TRUSTEE 4.00 X 0 0 0 KAY LINDEN TRUSTEE 4.00 X 0 0 0 LAURA FUREY TRUSTEE 4.00 X 0 0 0 LOVELL HOLDER TRUSTEE 4.00 X 0 0 0 NED RUSSELL TRUSTEE 4.00 X 0 0 0 PEGGY MILLER TRUSTEE 4.00 X 0 0 0 RICHARD ATWATER TRUSTEE 4.00 X 0 0 0 RICK NEUMANN TRUSTEE 4.00 X 0 0 0 SANDRA MAYS TRUSTEE 4.00 X 0 0 0 ANN MURPHY TRUSTEE, CHAIR 4.00 X X 0 0 0 JENNIFER KUO BAXTER TRUSTEE, SECRETARY 4.00 X X 0 0 0 WENDY LEES TRUSTEE, TREASURER 4.00 X X 0 0 0 JAMES LEVIN TRUSTEE, VICE CHAIR 4.00 X X 0 0 0 340608 0 20883 2 0 1 0 RIOS CLEMENTI HALE STUDIOS 3101 W EXPOSITION PLACE LOS ANGELES CA 90018 MASTER PLANNING, DESIGN & CONSULTING 264447 FLUID RESOURCE MANAGEMENT 2385 PRECISION DRIVE ARROYO GRANDE CA 93420 WASTEWATER PLANT SERVICES 175858 COVERALL NORTH AMERICA INC 2955 MOMENTUM PLACE CHICAGO IL 60689 COMMERCIAL CLEANING/JANITORIAL SERVICES 164723 A PLUS SUPERIOR SANITATION INC 170 E WIGWAM AVENUE LAS VEGAS NV 89123 SEPTIC PUMPING SERVICES 129972 4WALL ENTERTAINMENT INC 3165 W SUNSET RD STE 100 LAS VEGAS NV 89118 LIGHTING AND DESIGN SERVICES 102758 5 1707636 89620 636300 803381 4868 3236937 ADMISSIONS 900099 2452234 2452234 GARDEN MANAGEMENT FEE 900099 270000 270000 SUMMER PROGRAM 900099 2309 2309 25289 25289 2749832 47355 47355 45458 101403 -55945 -55945 -55945 1809325 1809460 -135 -135 -135 6720 89620 15649 -8929 -8929 761628 385859 375769 375769 OTHER INCOME 900099 8025 8025 8025 6352909 3125601 0 -9629 361491 83284 215744 62463 2079711 1594379 158753 326579 297392 211850 33282 52260 228961 108273 97084 23604 2575 2575 30832 23313 2129 5390 389 389 21196 21196 513692 465560 30237 17895 42293 42293 468553 347569 29120 91864 11063 6230 4386 447 299156 258393 24376 16387 3378 1882 1453 43 9086 1759 4829 2498 616804 575178 40345 1281 215822 189965 25440 417 REPAIRS AND MAINTENANCE 330707 330085 83 539 PLANTS AND HORTICULTURA 163771 163771 MAINTENANCE SUPPLIES 83964 82907 1002 55 FEES AND HONORARIA 34455 34455 102042 77826 19683 4533 5917333 4556679 711717 648937 52125 47070 1254 3801 2499621 2065047 5000 153000 403585 87085 387505 188811 31451 95962 9230492 4449623 4853768 4780869 2978495 3641063 11159425 11011837 1545593 428574 1635912 1820200 3181505 2248774 X 6863562 7470981 1114358 1292082 7977920 8763063 11159425 11011837 X 435576 354567 -5000 X 0 1 X 1 0 X 2536477 2723711 2047367 2179643 3236937 12724135 2536477 2723711 2047367 2179643 3236937 12724135 117030 12607105 657543 547537 446252 672198 92813 2416343 8025 8025 15148503 28931631 0.83220 0.79730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2706348 374966 120100 2961214 2327341 492207 113200 2706348 2476667 -37835 111491 2327341 1104127 1369020 34520 31000 2476667 1047651 12094 133290 88908 1104127 0.64000 0.30000 0.06000 0 0 7064910 3709827 3355083 225261 124863 100398 1940321 614933 1325388 4780869 X 7196833 354567 510553 865120 6331713 21196 21196 6352909 6411690 515553 515553 5896137 21196 21196 5917333 PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO BENEFIT THE GUILD AND ENHANCE THE GUILD'S CAPABILITIES TO EXECUTE ITS CURRENT, BOARD-APPROVED MISSION IN THE SHORT TERM AND PROVIDE STABILITY AND INSTITUTIONAL LONGEVITY OVER THE VERY LONG TERM. PART X, LINE 2: THE GUILD IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 23701(D). THE GUILD RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE GUILD HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. DURING THE YEARS ENDED DECEMBER 31, 2020 AND 2019, THE GUILD DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 385,859. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 15,649. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 101,403. COVID TAX CREDIT 7,642. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 385,859. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 15,649. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 101,403. PLEDGE WRITEOFFS 5,000. COVID TAX CREDIT 7,642. ROOTED 96340 89620 6720 15649 96340 89620 6720 15649 15649 -8929 X X X X 0 0 0 0 0 0 0 0 0 JULIANN ROOKE EXECUTIVE DIRECTOR 200000 0 0 0 0 0 8000 0 210 0 208210 0 0 0 JENINA GARRETT CFO 140608 0 0 0 0 0 5624 0 7049 0 153281 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 BYLAWS ARTICLE 3 SECTION 3 TERMS OF OFFICE: ADDED SENTENCE TO THIS SECTION: THE COMMITTEE ON TRUSTEES MAY RECOMMEND EXTENDING THE TERM OF A TRUSTEE BY ONE YEAR IN THE EVENT OF EXTRAORDINARY CIRCUMSTANCES. SUCH EXTENSION SHALL REQUIRE APPROVAL OF THE BOARD VIA AFFIRMATIVE MAJORITY VOTE IN THE PRESENCE OF A QUORUM. BYLAWS ARTICLE IV SECTION 4.12 EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE COMPENSATION: REMOVED DIRECTOR OF FINANCE COMPENSATION FROM BOARD REVIEW. BYLAWS ARTICLE III SECTION 3.02 NUMBER OF TRUSTEES: NUMBER OF TRUSTEES WAS FIXED AT TWENTY-TWO (22). FORM 990, PART VI, SECTION B, LINE 11B THE INFORMATION USED TO PREPARE FORM 990 IS GATHERED WITH THE ASSISTANCE OF THE EXECUTIVE DIRECTOR, CFO, AND THE DIRECTOR OF DEVELOPMENT. THE ABOVE DATA IS THEN PRESENTED FOR COMPILATION TO THE AGENCY'S OUTSIDE CPA. PRIOR TO FILING THE PREPARED FORM 990, THE FORM IS REVIEWED BY THE ABOVE LISTED PARTIES AND ALSO BY THE AUDIT COMMITTEE. ONCE THE FORM IS APPROVED BY THE ABOVE PARTIES, THE FULL BOARD RECEIVES A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY RECEIVES A SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENT FROM EACH ACTIVE BOARD MEMBER AND MEMBERS OF SENIOR STAFF. THE DISCLOSURES ARE REVIEWED, AND IF NECESSARY, ARE FURTHER DISCUSSED UNTIL A DETERMINATION IS MADE AS TO WHETHER A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION WILL TAKE APPROPRIATE ACTION, DEPENDENT ON THE OUTCOME OF THE ABOVE REFERENCED DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD COMPENSATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR TO ASSURE THAT IT IS JUST AND REASONABLE. REVIEW AND APPROVAL OCCUR INDEPENDENTLY, WITHOUT THE PARTICIPATION OF THE INTERESTED PERSON. THE COMMITTEE USES COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS' 990S, COMPENSATION STUDIES, AND OTHER RELEVANT MARKET DATA DURING THE REVIEW. THIS REVIEW AND APPROVAL OCCURS INITIALLY UPON THE HIRING OF THE EXECUTIVE DIRECTOR, WHENEVER THE TERM OF EMPLOYMENT IS RENEWED OR EXTENDED, AND WHENEVER COMPENSATION IS MODIFIED. SEPARATE REVIEW AND APPROVAL IS NOT REQUIRED IF A MODIFICATION OF COMPENSATION EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. APPROVAL OF THE CHIEF FINANCIAL OFFICER'S INITIAL COMPENSATION OFFER USES THE SAME PROCESS. SUBSEQUENT INCREASES IN COMPENSATION, WHICH ARE IN LINE WITH OTHER STAFF INCREASES, ARE AT THE DISCRETION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: PLEDGE WRITEOFFS -5,000.