2020-11-16T17:01:43-06:00 2019-12-31 390859910 BAKER TILLY US LLP 99 WOOD AVENUE SOUTH STE 801 ISELIN NJ 088302734 990 2019-01-01 133570145 THE GARDEN CONSERVANCY INC GARD 8454246500 PO BOX 608 GARRISON NY 10524 JAMES BRAYTON HALL PRESIDENT & CEO 8454246500 2020-11-15 1 THOMAS SPYCHALSKI CPA P00002333 7323885210 73.194.91.180 2020-11-15 17:39:55 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D330905EE84A42CCAF1DF60BA4496C17CBB5073D 2019 2021-01-29 14:40:06Z MRS TERRENCE D DANIELS PO BOX 608 GARRISON NY 10524 25378664 0 X GARDENCONSERVANCY.ORG X 1989 NY TO SAVE AND SHARE OUTSTANDING AMERICAN GARDENS FOR THE EDUCATION AND INSPIRATION OF THE PUBLIC. 27 27 23 350 0 0 1996145 2390916 1090917 843161 3935875 4846686 -22273 -24179 7000664 8056584 54800 12700 0 0 1845517 2024631 0 0 312938 1992823 1671608 3893140 3708939 3107524 4347645 21609383 26306679 347828 247731 21261555 26058948 TO PRESERVE, SHARE, AND CELEBRATE AMERICA'S GARDENS AND DIVERSE GARDENING TRADITIONS FOR THE EDUCATION AND INSPIRATION OF THE PUBLIC. 0 0 2772712 12700 843161 OUR ORGANIZATIONAL PRACTICES FOCUS ON THREE MAIN AREAS: PRESERVATION, EDUCATION, AND ADVOCACY. WE WORK TO RESTORE HISTORIC AMERICAN GARDENS, ASSIST PRIVATE GARDENS IN THEIR DESIRE TO BECOME PUBLIC AMENITIES, PRESENT EDUCATIONAL PROGRAMS FOR ALL AGES RELATING TO THE HISTORY AND CULTURAL SIGNIFICANCE OF GARDENS AND GARDENING, AND OPEN PRIVATE GARDENS ACROSS THE NATION TO THE PUBLIC THROUGH OUR "OPEN DAYS" PROGRAM. 2772712 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X TAXPAYER 8454246500 PO BOX 608 GARRISON NY 10524 MRS TERRENCE D DANIELS CHAIR 15.00 X X 0 0 0 HOWARD G SEITZ SECRETARY & TREASURER 5.00 X X 0 0 0 PAUL B REDMAN VICE PRESIDENT 5.00 X X 0 0 0 ROBERT BALENTINE VICE CHAIR 5.00 X X 0 0 0 BENJAMIN F LENHARDT JR DIRECTOR 2.00 X 0 0 0 ALLISON K BOURKE DIRECTOR 2.00 X 0 0 0 ANN COPELAND ROSE DIRECTOR 2.00 X 0 0 0 BARBARA WHITNEY CARR DIRECTOR 2.00 X 0 0 0 CAROLYN MEHRAN DIRECTOR 2.00 X 0 0 0 DANA SCOTT WESTRING DIRECTOR 2.00 X 0 0 0 ELIZABETH EVERDELL DIRECTOR 2.00 X 0 0 0 F COLIN CABOT DIRECTOR 2.00 X 0 0 0 J BARCLAY COLLINS DIRECTOR 2.00 X 0 0 0 JORGE A SANCHEZ DIRECTOR 2.00 X 0 0 0 JOSEPH MAREK DIRECTOR 2.00 X 0 0 0 LIONEL GOLDFRANK III DIRECTOR 2.00 X 0 0 0 MARY RANDOLPH BALLINGER DIRECTOR 2.00 X 0 0 0 MRS ANDREW P STEFFAN DIRECTOR 2.00 X 0 0 0 MRS COLEMAN P BURKE DIRECTOR 2.00 X 0 0 0 PAGE DICKEY DIRECTOR 2.00 X 0 0 0 PAUL SITTENFELD DIRECTOR (THRU 3/19) 2.00 X 0 0 0 SHELLEY BELLING DIRECTOR 2.00 X 0 0 0 SUSAN LOWRY DIRECTOR 2.00 X 0 0 0 SUSAN ZISES GREEN DIRECTOR 2.00 X 0 0 0 SUZANNE KAYNE DIRECTOR 2.00 X 0 0 0 SUZANNE RHEINSTEIN DIRECTOR 2.00 X 0 0 0 KATIE RIDDER DIRECTOR 2.00 X 0 0 0 JAMES BRAYTON HALL PRESIDENT & CEO 40.00 X 220818 0 27634 DONNA MORTENSEN COO 40.00 X 151918 0 23900 SARAH PARKER DIRECTOR OF DEVELOPMENT 40.00 X 125162 0 1813 497898 0 53347 3 0 1 0 0 327365 116925 1946626 63702 2390916 BENEFITS/SPECIAL EVENTS 900099 508267 508267 OPEN DAYS PROGRAMS 900099 288954 288954 MANAGEMENT FEES 541610 32500 32500 PRESERVATION PROGRAM FEES 900099 13440 13440 843161 520748 520748 21566926 17240988 4325938 4325938 4325938 51175 116925 81092 -29917 -29917 MISCELLANEOUS 900099 5738 5738 5738 8056584 843161 0 4822507 X 12700 12700 424269 229716 107595 86958 1239659 1007845 108594 123220 41990 37485 3423 1082 206804 170041 21695 15068 111909 87065 15343 9501 28595 25062 3533 29837 29837 103007 103007 530329 434298 94531 1500 15509 14586 923 288072 257004 5216 25852 64160 42486 21674 126695 98373 19696 8626 257240 171378 47153 38709 20573 14066 6507 18459 14322 2828 1309 18869 11926 6311 632 MEALS & CATERING 87357 77894 9463 ADMISSION FEES 53135 52635 500 SUNDRY 15961 927 14553 481 DUES AND SUBSCRIPTIONS 11625 10718 907 2185 2185 3708939 2772712 623289 312938 388618 295332 697091 1558624 13732 5375 150494 205365 226912 169037 75330 57875 20277923 24177816 6195 6292 21609383 26306679 221733 202861 126095 44870 347828 247731 X 9943637 14438188 11317918 11620760 21261555 26058948 21609383 26306679 4347645 449748 0 X 0 1 X 1 0 X 2041308 1736557 1780039 1996145 2390916 9944965 2041308 1736557 1780039 1996145 2390916 9944965 9944965 354423 382428 402484 445269 520748 2105352 219966 198670 760516 3548580 4301760 9029492 21079809 4638041 0.47180 0.59610 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 219,966. 2016 AMOUNT: $ 198,670. 2017 AMOUNT: $ 760,516. 2018 AMOUNT: $ 3,548,580. 2019 AMOUNT: $ 4,301,760. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 8 160.46 0 0 4 1 162.00 13167 1 19868370 30319 5282241 904162 24276768 20887274 53433 -131857 940480 19868370 18145369 5441 3658186 921722 20887274 17538816 103062 1428961 925470 18145369 18048830 45893 216554 772461 17538816 0.54580 0.45420 0.00000 0 0 69989 25408 44581 156923 143629 13294 57875 MARKETABLE SECURITIES 24177816 F 24177816 X 8587424 449748 449748 8137676 -81092 -81092 8056584 3790031 81092 81092 3708939 0 3708939 PART II, LINE 9: CONSERVATION EASEMENTS ARE VALUED AT $100 EACH. PART X, LINE 2: THE CONSERVANCY ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") AUTHORITATIVE GUIDANCE WHICH PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. TO THE EXTENT THAT THE FINAL TAX OUTCOME OF THESE MATTERS IS DIFFERENT THAN THE AMOUNTS RECORDED, SUCH DIFFERENCES WOULD IMPACT THE INCOME TAX EXPENSE BASED ON THE UNRELATED BUSINESS INCOME, IF APPLICABLE, IN THE PERIOD IN WHICH SUCH DETERMINATION IS MADE. INTEREST AND PENALTIES, IF ANY, RELATED TO ACCRUED LIABILITIES FOR POTENTIAL TAX ASSESSMENTS ARE INCLUDED IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2019 AND 2018, THE CONSERVANCY DID NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE CONSERVANCY'S FEDERAL EXEMPT ORGANIZATION INCOME TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -81,092. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 81,092. HOLIDAY EVENTS 54725 33700 21025 5375 27051 9153 SF FALL SHOW 105625 83225 22400 14062 20798 1 7750 7750 4653 168100 116925 51175 5375 41113 34604 81092 -29917 1 THE RUTH BANCROFT GARDEN INC 1552 BANCROFT ROAD WALNUT CREEK CA 94598 680310041 501(C)(3) 5000 DRY GARDEN SYMPOSIUM GREENWOOD GARDENS 274 OLD SHORT HILLS ROAD SHORT HILLS NJ 07078 800038573 501(C)(3) 5000 GENERAL SUPPORT 2 0 PART I, LINE 2: THE GARDEN CONSERVANCY MAINTAINS COMMUNICATION WITH THE GRANTEE ORGANIZATIONS THROUGHOUT THE YEAR TO ENSURE THAT THE GRANTS ARE BEING USED IN ACCORDANCE WITH THE GRANT AGREEMENTS/CONTRACTS. X X X X 0 0 0 0 0 0 0 0 0 JAMES BRAYTON HALL PRESIDENT & CEO 220818 0 0 0 0 0 12019 0 15615 0 248452 0 0 0 DONNA MORTENSEN COO 151918 0 0 0 0 0 8285 0 15615 0 175818 0 0 0 X 8 63702 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE FORM 990 AND ALL SCHEDULES FOR ACCURACY AND PRESENTS IT TO MEMBERS OF THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE FOR FURTHER REVIEW AND APPROVAL. ONCE APPROVED, IT IS DISTRIBUTED TO THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO THE ANNUAL MARCH BOARD MEETING, THE BOARD MEMBERS RECEIVE THE CONFLICT OF INTEREST QUESTIONNAIRE. ADMINSITRATIVE STAFF FOLLOW UP ON SUBMISSION. FORM 990, PART VI, SECTION B, LINE 15 BOARD LEADERSHIP MEETS ANNUALLY TO REVIEW AND APPROVE COMPENSATION OF THE PRESIDENT. THE PRESIDENT MEETS ANNUALLY TO REVIEW AND APPROVE COMPENSATION OF SENIOR MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 434,298. MANAGEMENT AND GENERAL EXPENSES 94,531. FUNDRAISING EXPENSES 1,500. TOTAL EXPENSES 530,329.