2020-11-11T20:12:42-06:00 2019-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2019-01-01 581313284 THE ATLANTA BOTANICAL GARDEN INC % GARY DOUBRAVA JR CFO ATLA 4045911556 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 GARY DOUBRAVA CFO 4045911556 2020-11-15 true MARC A AZAR P91739349 4048746244 2020-11-15 50.58.246.46 67983820203165000007 2020-11-11 P 35E8B9C07003018584043B9606E4BFC5A26A77A9 05CD7C3FB998B76F57D2EADAFD0AF96A7A93E6CB 2019 2021-01-29 14:40:06Z MARY PAT MATHESON 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 49252474 false X WWW.ATLANTABG.ORG X 1976 GA THE MISSION OF THE ATLANTA BOTANICAL GARDEN IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. 24 24 524 430 2857190 93110 8091469 10610786 8708111 11763404 4052537 1397053 4979161 5983670 25831278 29754913 0 50000 0 0 9604612 10677062 457592 530942 1782344 15309394 17106648 25371598 28364652 459680 1390261 159955445 168081810 37030338 35419952 122925107 132661858 As the region's horticultural and educational resource for garden enthusiasts, the Atlanta Botanical Garden's mission to develop and maintain plant collections for display, education research, conservation and enjoyment comes alive through its renowned exhibits. false false 21291164 50000 11396989 DURING 2019, THE GARDEN HOSTED 780,034 VISITORS TO ITS PREMISES AND AT YEAR END, HAD 42,434 MEMBERS OF VARIOUS MEMBERSHIP CLASSES. VISITORS CAN EXPERIENCE NATURAL ENVIRONMENTS FROM AROUND THE GLOBE THROUGH STUNNING, EVER-CHANGING GARDEN DISPLAYS AND EXHIBITIONS. PERMANENT DISPLAYS FOCUS ON PLANT DIVERSITY, ECOLOGICAL PRINCIPLES, CONSERVATION, AND ADAPTATIONS TO SPECIFIC ENVIRONMENTS. THE ATLANTA BOTANICAL GARDEN HAS ONE OF THE MOST COMPLETE ORCHID REPOSITORIES IN THE WORLD, AS WELL AS A STATE-OF-THE-ART TISSUE CULTURE LAB CONTRIBUTING TO THE EMERGING FIELD OF HIGH-TECH PLANT PROPAGATION. ITS COLLECTIONS INCLUDE RARE AND ENDANGERED SPECIES NOT SEEN ANYWHERE ELSE IN THE WORLD. 1388554 366415 The ATLANTA BOTANICAL Garden'S FOCUS ON EDUCATION MOTIVATES GARDEN STAFF TO DEVELOP AND PROVIDE various LECTURE events including a series to promote horticultural knowledge and awareness. An after-school program, school tours and camp, ALONG WITH WEEKLY PROGRAMS INCLUDED WITH ADMISSION, BRING environmental knowledge to children OF ALL AGES. From achieving peace through Tai Chi and learning to draw favorite flowers, to chef events and improving green space at home, the Gardens robust selection of educational opportunities AND KNOWLEDGEABLE TRAINING TEAM ENGAGES THE PUBLIC AT A VARIETY OF LEVELS. 462851 Garden staff continue working to save rare and endangered species and to investigate methods of tissue culture and plant propagation. OUR SOUTHEASTERN CENTER FOR CONSERVATION FOCUSES ON FOUR CORE AREAS OF RESEARCH: HABITAT RESTORATION AND MONITORING, CONSERVATION GENETICS AND EVOLUTIONARY STUDIES, POLLINATOR SURVEYS, AND A CONSERVATION SEED BANK. THE GARDEN'S DOMESTIC AND INTERNATIONAL CONSERVATION WORK IS CRITICAL TO PRESERVING OUR NATURAL HERITAGE AND POSITIVELY AFFECTING INTERNATIONAL PLANT POPULATIONS. 23142569 true true false false false false false true false true true false false false true true true false false false false false false true true false false true false true false false false false false false false false true false false false true false false false false true 207 0 true 524 true true true true CJ false false false true true false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true true true false GA X GARY DOUBRAVA JR CFO 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 X MARY PAT MATHESON PRESIDENT & CEO 40.0 0.0 X 489584 0 56226 ART FIX COO 40.0 0.0 X 235926 0 10017 GARY DOUBRAVA JR CFO 40.0 0.0 X 157550 0 25916 LESLIE MYERS VP, DEVELOPMENT 40.0 0.0 X 154569 0 8466 SUSAN DEWBERRY MGR SPECIAL EVENTS 40.0 0.0 X 106329 0 15279 JASON PAOLINI EXECUTIVE CHEF 40.0 0.0 X 111168 0 7651 EMILY COFFEY VP, CONSERVATION 40.0 0.0 X 116467 0 0 SABINA CARR VP MARKETING 40.0 0.0 X 103827 0 0 CAROL B TOME CHAIR to 12/10/19, TRUSTEE 2.0 0.0 X 0 0 0 JOHN M DYER V Chr TO 12/10/19, CHAIR 2.0 0.0 X 0 0 0 JOHN H CRAWFORD IV VICE CHAIR BEG 12/10/2019 2.0 0.0 X 0 0 0 CARA ISDELL LEE SECY TO 12/10/2019, TRUSTEE 2.0 0.0 X 0 0 0 MASON W STEPHENSON TRTEE, SECRETARY BEG 12/10/19 2.0 0.0 X 0 0 0 R SAMUEL FRAUNDORF TREASURER TO 12/10/19 2.0 0.0 X 0 0 0 CHARLES W CARY JR Ttee, TREASURER BEG 12/10/19 2.0 0.0 X 0 0 0 KRISTINE M BROWN LEGAL COUNSEL 2.0 0.0 X 0 0 0 DEBBIE SWANN ASSOC PRES TO 6/2019 2.0 0.0 X 0 0 0 BETH RUMMEL ASSOC PRES BEG 7/2019 2.0 0.0 X 0 0 0 ELIZABETH ALLEN TRUSTEE UNTIL 12/10/19 1.0 0.0 X 0 0 0 MELISSA BABB Trustee 1.0 0.0 X 0 0 0 MELISSA BARRA Trustee BEGINNING 12/10/19 1.0 0.0 X 0 0 0 JOHN STEPHEN BURD Trustee TO 12/10/19 1.0 0.0 X 0 0 0 PAUL CUSHING TRUSTEE/COMM CHR 1.0 0.0 X 0 0 0 H ALAN ELSAS Trustee/COMM CHR 1.0 0.0 X 0 0 0 JENNIFER FLANAGAN Trustee BEGINNING 12/10/19 1.0 0.0 X 0 0 0 GENE KANSAS Trustee BEGINNING 12/10/19 1.0 0.0 X 0 0 0 ROGER KEY Trustee/COMM CHR 1.0 0.0 X 0 0 0 BARBARA W LEVY Trustee TO 12/10/2019 1.0 0.0 X 0 0 0 JOHN LEWIS JR Trustee 1.0 0.0 X 0 0 0 ED MCGINN Trustee 1.0 0.0 X 0 0 0 VICKI PALEFSKY Trustee BEGINNING 12/10/19 1.0 0.0 X 0 0 0 KAREN PARKER Trustee 1.0 0.0 X 0 0 0 DAVID P POROCH TRUSTEE/COMM CHR 1.0 0.0 X 0 0 0 SYLVIA RUSSELL Trustee 1.0 0.0 X 0 0 0 ROGER J SMITH TRUSTEE TO 12/10/19 1.0 0.0 X 0 0 0 STEPHANIE THOMAS STEPH TRUSTEE 1.0 0.0 X 0 0 0 KEITH M TOWNSEND TRUSTEE 1.0 0.0 X 0 0 0 MARK TRAYLOR TRUSTEE/COMM CHR 1.0 0.0 X 0 0 0 1475420 0 123555 8 false true false ENVIRONMENTAL SERVICE PARTNERS LLC 3200 COBB GALLERIA PKWY SUITE 250 ATLANTA GA 30339 CLEANING SERVICE 547243 JAMES WALTERS ATTORNEY 311 GREEN ST STE 103 GAINESVILL GA 30501 LEGAL 402674 JASON B GAMRATH LLC 138-292ND AVE NE FALL CITY WA 98024 EXHIBIT ARTIST 380000 US SECURITY ASSOCIATES PO BOX 828854 PHILADELPHIA PA 19182 SECURITY 346922 DANILLER COMPANY 3724 JEFFERSON ST SUITE 302 AUSTIN TX 78731 MEMBER ACQUISITION 277141 16 5046283 346454 209442 5008607 55812 10610786 ADMISSIONS 900099 11012981 11012981 MEMBERSHIP DUES 900099 384008 384008 TUITION 900099 366415 366415 11763404 1391904 1391904 0 0 2310945 1827915 483030 0 483030 446480 6606 29944 14943353 14859960 78244 83393 -78244 5149 -78244 83393 335392 346454 278154 57238 57238 0 0 0 6619168 2453288 4165880 2732542 1433338 MISCELLANEOUS REVENUE 900099 1135410 1135410 CATERING COMMISSIONS 900099 100679 100679 PHOTOGRAPHY 900099 24070 24070 17363 17363 1277522 29754913 13291120 2857190 2995817 50000 50000 0 0 0 987253 720695 187578 78980 0 8278041 6046210 1570548 661283 7175 5238 1363 574 717496 523772 136324 57400 687097 501581 130548 54968 0 214943 214943 120973 120973 0 530942 530942 36761 36761 82865 82865 267599 267599 154448 109658 38612 6178 429703 305089 107426 17188 0 0 301070 251393 49677 0 0 1046084 878711 146452 20921 0 5209687 5053396 104194 52097 539942 394158 80991 64793 AUXILIARY SERVICES 5722722 5722722 GENERAL GROUNDS & MAINT. 843295 674635 134928 33732 CONSERVATORY IMP & MAINT. 803962 803962 GARDENS IMPROVE. & MAINT. 670860 670860 661734 430489 27957 203288 28364652 23142569 3439739 1782344 X 5015218 5848678 0 0 6841270 8398799 0 0 0 0 0 0 0 0 314637 407468 361990 881821 147086257 46744723 92186029 100341534 52789547 49804085 2269062 2099057 0 0 0 0 177692 300368 159955445 168081810 3718027 5952479 0 0 1793702 458840 0 0 0 0 0 0 0 0 29059101 26024298 2459508 2984335 37030338 35419952 X 89948370 106320738 32976737 26341120 122925107 132661858 159955445 168081810 X 1390261 7888790 957700 -500000 X false true X true false X 28441986 8270387 9566350 8091469 10610786 64980978 0 0 28441986 8270387 9566350 8091469 10610786 64980978 5878419 59102559 2126341 2537338 2787630 3305419 3608254 14364982 30262 76610 25052 88336 97101 317361 295654 683692 674276 1105699 1260159 4019480 83682801 57596140 0.70627 0.75273 X SCH A, PART II, LINE 10 SEE DETAIL IN SCH A ATTACHMENT 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1555294 X false 32976737 4203704 10817322 21999 26341120 31231938 2476560 712160 19601 32976737 34733386 3203884 6699824 5508 31231938 46427456 3549189 15220010 23249 34733386 30613555 24552243 8703607 34735 46427456 0.00000 0.78970 0.21030 false false 13221522 13221522 100596252 35114691 65481561 33268483 11630032 21638451 100341534 0 PROMISSORY NOTE PAYABLE 1143456 INTEREST RATE SWAP 1840879 2984335 X 42499662 7888790 255119 4637601 12781510 29718152 36761 36761 29754913 33720611 255119 5137601 5392720 28327891 36761 36761 28364652 FORM 990, SCHEDULE D, PART III, LINE 1A The Garden's collections include living plants, books, prints and herbarium specimens. The Garden has not capitalized the collections; instead the cost of collection items is reported as a decrease in the appropriate class of net assets and insurance recoveries of lost or destroyed collection items are reported as an increase in the appropriate class of net assets in the accompanying statement of activities and changes in net assets. The Garden's collections are maintained for display, education, conservation and enjoyment rather than for financial gain. Collections are important assets of the Garden and are protected, kept unencumbered, cared for and preserved. FORM 990, SCHEDULE D, PART III, LINE 4 IN THE PAST, THE ORGANIZATION HAS RECEIVED NON-CASH CONTRIBUTIONS OF OUTSIDE ARTWORK. THE ARTWORK IS USED IN THE GARDENS TO ENHANCE THE BEAUTY OF THE GARDENS. SCHEDULE D, PART V, LINE 4-ENDOWMENT FUNDS THE GARDEN'S ENDOWMENT FUNDS HAVE BEEN BUILT OVER THE YEARS TO PROVIDE LONG-TERM FUNDING FOR UPKEEP OF GROUNDS AND PROPERTY AT THE GARDEN. FORM 990, SCHEDULE D, PART X-ASC 740 FOOTNOTE THE GARDEN HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(A)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE GARDEN HAD NO SIGNIFICANT UNRELATED BUSINESS TAXABLE INCOME DURING 2019 AND 2018; ACCORDINGLY, NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE GARDEN ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE GARDEN TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE GARDEN BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2016. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE 1,827,915 FUNDRAISING EXPENSE 278,154 COGS 2,453,288 LOSS ON SALE OF ASSETS 78,244 ----------- TOTAL 4,637,601 =========== SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 1,827,915 FUNDRAISING EXPENSE 278,154 COGS 2,453,288 LOSS ON SALE OF ASSETS 78,244 CHG IN ALLOW. FOR DOUBTFUL PLEDGES 500,000 ----------- TOTAL 5,137,601 =========== X X X X X X X true DANILLER COMPANYNPO TELEMARKET false 782342 277386 504956 LEMASTER MARKETING GROUP INC TELEMARKET false 409421 181651 227770 COXE CURRY ASSOCIATES CONSULTING false 71905 1191763 530942 732726 GA GALA 580818 339424 241394 66965 41699 1825 141349 GARDEN TOUR 101028 7030 93998 26316 0 681846 346454 335392 66965 41699 1825 167665 278154 57238 false TRULY LIVING WELL CENTER FOR NATURAL URBAN AG PO BOX 90841 EAST POINT GA 30364 061837383 50000 SEE SUPPLEMENTAL 1 0 Sch I, part I, ln 2 The Atlanta Botanical Garden's President & CEO works with the organization's leadership and provides guidance on a weekly basis. The organization provides financial reports on a quarterly basis for review and discussion. SCH I, PART II, COL H PURPOSE OF GRANT-PROVIDE CASH AND EMPLOYEE TIME TO HELP WITH VOLUNTEER DAY, ANNUAL SOIL FESTIVAL, OVERSEE VOLUNTEERS AND WRITE CURRICULUM X X X X X false true false false false true false true false MARY PAT MATHESON PRESIDENT & CEO 350993 0 130000 0 8591 0 47760 0 16624 0 553968 0 0 0 ART FIX COO 200777 0 35149 0 0 0 0 0 12312 0 248238 0 0 0 GARY DOUBRAVA JR CFO 135620 0 21930 0 0 0 0 0 27498 0 185048 0 0 0 LESLIE MYERS VP, DEVELOPMENT 133569 0 21000 0 0 0 0 0 9796 0 164365 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE ATLANTA BOTANICAL GARDEN, INC PAID INTO A 457(B) plan FOR MARY PAT MATHESON IN THE AMOUNT OF $19,000 IN 2019. NON-FIXED PAYMENTS OF COMPENSATION IN 2019, $4,302 OF LIFE INSURANCE PREMIUMS AND $3,856 OF DISABILITY PREMIUMS WERE PAID AS PART OF MARY PAT MATHESON'S EMPLOYMENT CONTRACT. DEFERRED COMPENSATION IN ACCORDANCE WITH MARY PAT MATHESON'S EMPLOYMENT AGREEMENT, THE ATLANTA BOTANICAL GARDEN ACCUMULATED DEFERRED COMPENSATION FOR HER IN THE AMOUNT OF $47,760 FOR 2019, REPRESENTING HER CONTRACTED AMOUNT OF $45,000 PLUS $2,760 INTEREST. PER HER CONTRACT, ENTITLEMENT TO THE DEFERRED COMPENSATION WOULD OCCUR AFTER A THREE-YEAR VESTING PERIOD IF SHE IS STILL EMPLOYED AT THE ORGANIZATION AND IF THE ORGANIZATION HAS NOT EXPERIENCED A CUMULATIVE OPERATING BUDGET DEFICIT OVER THE THREE-YEAR PERIOD. ENTITLEMENT TO ADDITIONAL DEFERRED COMPENSATION WOULD OCCUR AFTER AN ADDITIONAL TWO-YEAR VESTING PERIOD UNDER THE SAME EMPLOYMENT AND BUDGET CONDITIONS AND THEN THE TOTAL VESTED AMOUNT IS PAID OUT IN ONE SUM WITHIN 30 DAYS FOLLOWING THE FIFTH ANNIVERSARY. CONSISTENT WITH THE AGREEMENT TERMS AND WORK PERFORMED, 2018 MARKED A PAYOUT YEAR AND A NEW VESTING PERIOD BEGAN. OFFICER BONUSES BONUSES FOR OFFICERS AND OTHER EMPLOYEES ARE BASED ON COMPANY PERFORMANCE AND/OR PERCENTAGE OF SALARY. THE EXECUTIVE COMMITTEE APPROVES BONUSES PAID TO THE PRESIDENT AND CEO. THE PRESIDENT AND CEO APPROVES THE BONUSES PAID TO THE OTHER OFFICERS AND EMPLOYEES. X 10 54612 FMV X 80 Amaryllis bulbs 1 1200 FMV false true true FORM 990, SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE ORGANIZATION, WELLS FARGO IMMEDIATELY SELLS THE STOCK. NUMBER OF CONTRIBUTIONS THE ORGANIZATION REPORTED THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, LINE 11B The organization's 990 is initally reviewed by the Finance committee members with the CFO and President/CEO. In addition, an electronic version is sent to all Garden Trustees for informational review. FORM 990, PART VI, LINE 12A The Garden's Trustees and Employees annually file a statement of compliance with the company's Conflict of Interest policy. FORM 990, PART VI, 12C All trustees, directors, and key employees are requested to review, attest no conflicts occur or disclose any potential conflicts and agree to comply with the conflict of interest policy annually. Disclosed conflicts are reviewed by the organization's legal counsel. FORM 990, PART VI, LINE 13 The Garden does have a Whistleblower policy in place at 12/31/2019. FORM 990, PART VI, LINE 14 The Garden does have a written document retention and destruction policy in place at 12/31/2019. FORM 990, PART VI, LINE 15 The compensation for the Garden's President & CEO is established by a compensation committee of the Board of Trustees. The Trustees on the committee are independent and use information from industry compensation surveys and similar organizations' 990 information. The Executive Committee approves the final salary package. FORM 990, PART VI, LINE 19 The organization makes the audited financials, record retention policy, whistleblower policy and conflict of interest policy available on the Garden's web page. All other internal documents are not made available to the public, however, one can request copies of documents and the organization may decide to grant the request. Upon request, the organization does provide a copy of the tax return. FORM 990, PART XI, LINE 5 UNREALIZED GAINS ON INVESTMENTS 8,506,973 CHANGE IN MARKET VALUE OF INTEREST RATE SWAP - 618,183 ----------- TOTAL 7,888,790 =========== FORM 990, PART XI, LINE 8 ASU 2014-09 REVENUE FROM CONTRACTS WITH CUSTOMERS EFFECTIVE JANUARY 1 2019, THE GARDEN ADOPTED ASU 2014-09, "REVENUE FROM CONTRACTS WITH CUSTOMERS" (TOPIC 606) AND THE RELATED ASUS, WHICH PROVIDED NEW GUIDANCE FOR REVENUE RECOGNIZED FROM CONTRACTS WITH CUSTOMERS AND REPLACED THE PREVIOUSLY EXISTING REVENUE RECOGNITION GUIDANCE. ASU 2014-09 REQUIRES THAT REVENUE BE RECOGNIZED AT AN AMOUNT THE GARDEN IS ENTITLED TO UPON TRANSFERRING CONTROL OF GOODS OR SERVICES TO CUSTOMERS, AS OPPOSED TO WHEN RISKS AND REWARDS TRANSFER TO A CUSTOMER. THE GARDEN ADOPTED ASU 2014-09 USING THE FULL RETROSPECTIVE APPROACH. THE STANDARD CHANGED THE METHODOLOGY FOR HOW THE GARDEN BIFURCATES MEMBERSHIP DUES BETWEEN CONTRIBUTIONS AND RECIPROCAL TRANSACTIONS. THE CUMULATIVE EFFECT OF THIS CHANGE RESULTED IN AN INCREASE TO NET ASSETS WITHOUT DONOR RESTRICTIONS AS OF JANUARY 1, 2018 OF $1,000,158. MEMBERSHIP REVENUE RECOGNIZED DURING 2018 DECREASED $42,458,FOR A NET CHANGE TO DEFERRED MEMBERSHIP DUES OF $957,700. FORM 990, PART XI, LINE 9 INCREASE IN ALLOWANCE FOR DOUBTFUL ACCOUNTS-PLEDGES 500,000 EXTENSION PROPERTIES LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 41428 398067 ABG PINE-DEAR CREATIONS LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 103969 719942 ABG GAINES WOODS AND SMITH LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 40892 240969 ABG