2020-07-02T14:16:55-05:00 2019-12-31 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2019-01-01 952511202 DESCANSO GARDENS GUILD INC DESC 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JENINA GARRETT CFO 8189494290 2020-06-29 1 LAUREN A HAVERLOCK P00545829 3104770450 2020-06-29 107.210.212.188 2020-06-29 18:09:28 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 80580C7E777A7CF411E578C19C4F5F7DA7B5120C 2019 2020-04-17 16:48:07Z JENINA GARRETT 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 12330934 0 X WWW.DESCANSOGARDENS.ORG X 1960 CA STEWARDSHIP OF MUSEUM AND BOTANICAL GARDENS AND PROVIDE EDUCATION ABOUT THE NATURAL WORLD 23 22 123 209 0 0 2047367 2179643 5499091 5933625 -163343 56930 1261842 1293738 8644957 9463936 0 0 0 0 3483795 3503559 0 77978 883399 5303826 5659873 8787621 9241410 -142664 222526 9733560 11159425 2446725 3181505 7286835 7977920 X 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. 1 0 7661280 0 6829283 PROGRAMS INCLUDE: STEWARDSHIP OF A HISTORICALLY SIGNIFICANT SITE; PUBLIC HORTICULTURE AND COLLECTIONS MANAGEMENT; AN EXTENSIVE OFFERING OF CONCERTS AND OTHER PERFORMANCES, ART SHOWS, CLASSES, WORKSHOPS, LECTURES AND PROGRAMS OPEN TO THE PUBLIC; EXPERIENTIAL NATURE-BASED PROGRAMS FOR CHILDREN AND FAMILIES; OPPORTUNITY FOR VOLUNTEERISM; ENVIRONMENTAL STEWARDSHIP AND PRESERVATION; AND LEADERSHIP BY EXAMPLE TOWARD MORE SUSTAINABLE LAND MANAGEMENT PRACTICES. ENCHANTED, FOREST OF LIGHT, IS AN INTERACTIVE, NIGHTTIME EXPERIENCE FEATURING A ONE MILE WALK THROUGH UNIQUE LIGHTING EXPERIENCES IN SOME OF THE MOST BELOVED AREAS OF DESCANSO GARDENS. CARVED! FEATURES OVER 1,000 JACK-O'-LANTERNS, INCLUDING SEVERAL WEIGHING OVER 100 POUNDS, INTRICATELY CARVED WITH POPULAR THEMES LIKE MOVIE MONSTERS, DIA DE LOS MUERTOS AND SOME DISNEY FAVORITES. AT NIGHT, DESCANSO GARDENS WAS ALL AGLOW WITH A 1-MILE WALK FEATURING THE BEAUTIFULLY-CRAFTED WORKS OF ART. IN 2019, DESCANSO GARDENS WELCOMED MORE THAN 500,000 VISITORS TO DAYTIME ACTIVITIES, SUMMER EVENING CONCERTS, CARVED! AND THE ENCHANTED: FOREST OF LIGHT EXPERIENCE. DESCANSO IS A MEMBER-SUPPORTED GARDEN: IN 2019, MORE THAN 19,000 HOUSEHOLDS SUPPORTED DESCANSO'S MISSION THROUGH PAID ANNUAL MEMBERSHIPS. DESCANSO GARDENS IS ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS. 7661280 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 98 0 1 123 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 22 0 0 0 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 208000 0 8204 JENINA GARRETT CFO 40.00 X 144536 0 11987 SANDRA MAYS TRUSTEE 4.00 X 0 0 0 RICK NEUMANN TRUSTEE 4.00 X 0 0 0 RICHARD ATWATER TRUSTEE 4.00 X 0 0 0 PEGGY MILLER TRUSTEE 4.00 X 0 0 0 NED RUSSELL TRUSTEE 4.00 X 0 0 0 LOVELL HOLDER TRUSTEE 4.00 X 0 0 0 LAURA FUREY TRUSTEE 4.00 X 0 0 0 KATIE KING TRUSTEE 4.00 X 0 0 0 JOHN D'ANGONA TRUSTEE 4.00 X 0 0 0 GREG MCLEMORE TRUSTEE 4.00 X 0 0 0 GEORGIANNA B ERSKINE TRUSTEE 4.00 X 0 0 0 DONALD VOSS TRUSTEE 4.00 X 0 0 0 CARIN SALTER TRUSTEE 4.00 X 0 0 0 BRAD SCHWARTZ TRUSTEE 4.00 X 0 0 0 BLYTHE HAAGA PARKER TRUSTEE 4.00 X 0 0 0 BEN LOGAN TRUSTEE 4.00 X 0 0 0 JENNIFER KUO BAXTER TRUSTEE 4.00 X 0 0 0 AMY LAMB TRUSTEE 4.00 X 0 0 0 ANN MURPHY TRUSTEE, CHAIR 4.00 X X 0 0 0 KAY LINDEN TRUSTEE, SECRETARY 4.00 X X 0 0 0 JAMES LEVIN TRUSTEE, TREASURER 4.00 X X 0 0 0 WENDY LEES TRUSTEE, VICE CHAIR 4.00 X X 0 0 0 352536 0 20191 2 0 1 0 4WALL ENTERTAINMENT INC 3165 W SUNSET RD STE 100 LAS VEGAS NV 89118 LIGHTING AND DESIGN SERVICES 1014734 RIOS CLEMENTI HALE STUDIOS 3101 W EXPOSITION PLACE LOS ANGELES CA 90018 MASTER PLANNING, DESIGN & CONSULTING 599352 A PLUS SUPERIOR SANITATION INC 170 E WIGWAM AVENUE LAS VEGAS NV 89123 SEPTIC PUMPING SERVICES 344763 LIGHTSWITCH LOS ANGELES 3500 WEST OLIVE AVENUE 300 BURBANK CA 91505 LIGHTING AND DESIGN SERVICES 233953 RISE OF THE JACK OLANTERNS INC 1000 NORTH DIVISION STREET SUITE 1 PEEKSILL NY 10566 PUMPKIN SHOW DESIGN SERVICES 175000 11 1461684 90685 16000 611274 26250 2179643 ADMISSIONS 900099 5430832 5430832 GARDEN MANAGEMENT FEE 900099 270000 270000 SUMMER PROGRAM 900099 9486 9486 223307 223307 5933625 57840 57840 614358 209984 404374 404374 404374 1929017 1929927 -910 -910 -910 115915 90685 122209 -6294 -6294 1500536 604878 895658 895658 9463936 6829283 0 455010 X 372727 86482 221384 64861 2519948 1963761 158158 398029 378677 275571 38756 64350 232207 145788 57518 28901 360 360 23387 17043 2591 3753 77978 77978 20706 20706 2419222 2333687 71109 14426 106952 106952 526313 428486 21308 76519 11051 5834 4823 394 254012 227390 13311 13311 11730 3484 5430 2816 24793 4918 7043 12832 603507 569802 32426 1279 143311 123783 19253 275 REPAIRS AND MAINTENANCE 613109 612037 363 709 PROFESSIONAL SERVICES 450106 448254 1252 600 FEES AND HONORARIA 168408 168408 EVENT EXPENSE 8254 8254 274652 246552 20940 7160 9241410 7661280 696731 883399 2337134 2499621 10000 5000 296345 403585 335591 387505 27391 31451 8686587 3832819 4168026 4853768 2559073 2978495 9733560 11159425 992227 1545593 1454498 1635912 2446725 3181505 X 6149520 6863562 1137315 1114358 7286835 7977920 9733560 11159425 222526 468559 0 X 0 1 X 1 0 X 3279957 2536477 2728711 2047367 2179643 12772155 3279957 2536477 2728711 2047367 2179643 12772155 192354 12579801 682964 657543 547537 446252 672198 3006494 15778649 25420171 0.79730 0.81220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2327341 492207 113200 2706348 2476667 -37835 111491 2327341 1104127 1369020 34520 31000 2476667 1047651 12094 133290 88908 1104127 1323891 276240 1047651 0.60000 0.33000 0.07000 0 0 6899310 3244063 3655247 157993 87224 70769 1629284 501532 1127752 4853768 X 10848862 468559 937073 1405632 9443230 20706 20706 9463936 10157777 937073 937073 9220704 20706 20706 9241410 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, 2019 AND 2018, THE GUILD DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 604,878. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 122,209. ROUNDING 2. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 209,984. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 604,878. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 122,209. ROUNDING 2. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 209,984. X X X X X X 1 CAMPBELL AND COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 FUNDRAISING FEASIBILITY 0 0 77978 -77978 77978 -77978 CA ENCHANTED PREVIEW PARTY 206600 90685 115915 22025 91078 4900 4206 206600 90685 115915 22025 91078 4900 4206 122209 -6294 SCH G, PART I, LINE 2B THE ORGANIZATION ENGAGED CAMPBELL AND COMPANY TO COMPLETE A FEASIBILITY STUDY FOR A MULTI-YEAR CAPITAL CAMPAIGN DURING 2019. X X X X 0 0 0 0 0 0 0 1 0 JULIANN ROOKE EXECUTIVE DIRECTOR 200000 0 8000 0 0 0 8000 0 204 0 216204 0 0 0 JENINA GARRETT CFO 139152 0 5384 0 0 0 5566 0 6421 0 156523 0 0 0 PART I, LINE 7 ALL BONUS PAYMENTS MADE BY THE ORGANIZATION ARE DISCRETIONARY. X 1 500 FMV X 3 20850 FMV X BEVERAGES FOR PARTY 1 2900 FMV X LANDSCAPING MATERIALS 1 2000 FMV 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART III, LINE 2 CARVED! THE NEW "CARVED" EVENT FEATURES OVER 1,000 JACK-O'-LANTERNS, INCLUDING SEVERAL WEIGHING OVER 100 POUNDS, INTRICATELY CARVED WITH POPULAR THEMES LIKE MOVIE MONSTERS, DIA DE LOS MUERTOS AND EVEN SOME DISNEY FAVORITES. AT NIGHT, DESCANSO GARDENS WAS ALL AGLOW WITH A 1-MILE WALK FEATURING THE BEAUTIFULLY-CRAFTED WORKS OF ART. DESCANSO GARDENS' "CARVED" EVENT RAN FROM OCT. 23 THROUGH OCT. 27, 2019. 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 IX, LINE 11G LIGHTING/VIDEO RENTALS AND SERVICES: PROGRAM SERVICE EXPENSES 1,042,629. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,042,629. PUMPKIN SPECIAL EVENT PRODUCER: PROGRAM SERVICE EXPENSES 175,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175,000. JANITORIAL: PROGRAM SERVICE EXPENSES 158,928. MANAGEMENT AND GENERAL EXPENSES 3,661. FUNDRAISING EXPENSES 1,220. TOTAL EXPENSES 163,809. EVENT PARKING SERVICES: PROGRAM SERVICE EXPENSES 124,857. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,857. OTHER: PROGRAM SERVICE EXPENSES 832,273. MANAGEMENT AND GENERAL EXPENSES 67,448. FUNDRAISING EXPENSES 13,206. TOTAL EXPENSES 912,927.