2019-11-13T14:51:20-06:00 2018-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2018-01-01 581313284 THE ATLANTA BOTANICAL GARDEN INC % GARY DOUBRAVA JR CFO ATLA 4045911556 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 GARY DOUBRAVA CFO 4045911556 2019-11-15 true MARC A AZAR P91739349 4048746244 2019-11-15 50.58.246.46 67983820193175000011 2019-11-13 P 35E8B9C07003018584043B9606E4BFC5A26A77A9 8BC5F18042C5597B789CF739EBBEC1C32F515C8C 2018 2020-03-31 21:24:44Z MARY PAT MATHESON 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 44691239 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. 29 29 474 400 2602074 87336 9566350 8091469 7274780 8708111 1739743 4052537 4754714 4979161 23335587 25831278 0 0 0 0 8067497 9604612 553889 457592 1500570 14838022 15309394 23459408 25371598 -123821 459680 170473465 159955445 40761495 37030338 129711970 122925107 X THE MISSION OF THE ATLANTA BOTANICAL GARDEN IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. THE GARDEN SERVES THE SOUTHEASTERN REGION AS A HORTICULTURAL AND EDUCATIONAL RESOURCE FOR GARDEN ENTHUSIASTS, THE GARDEN AND LANDSCAPE INDUSTRY, AND THE COMMUNITY AT LARGE. VISITORS CAN EXPERIENCE NATURAL ENVIRONMENTS FROM AROUND THE GLOBE THROUGH STUNNING GARDEN DISPLAYS, EDUCATIONAL PROGRAMS, SPECIAL EVENTS, AND EXHIBITIONS. OUR DOMESTIC AND INTERNATIONAL CONSERVATION WORK IS CRITICAL TO PRESERVING OUR NATURAL HERITAGE AND MANY OF OUR COLLECTIONS OF RARE AND ENDANGERED SPECIES CANNOT BE SEEN ANYWHERE ELSE IN THE WORLD. PERMANENT DISPLAYS FOCUS ON PLANT DIVERSITY, ECOLOGICAL PRINCIPLES, CONSERVATION, AND ADAPTATIONS TO SPECIFIC ENVIRONMENTS WITH AN EMPHASIS ON EDUCATION. 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 EMERGIN false false 19257006 8349240 During 2018, the Garden hosted 632,252 visitors to its premises. At year end, the Garden had 40,785 members of various membership classes. 1357257 358871 The Garden continued various events including a lecture series to promote horticultural knowledge and awareness. Also, an after-school program, school tours and camp bring environmental knowledge to children. 428957 Garden staff continued working to save rare and endangered species and to investigate methods of tissue culture and plant propagation. 21043220 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 false false true false false false false false false false false true false false false true false false false false true X 229 0 true 474 true true true true CJ false false false true true false false false false false false X 29 29 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 CAROL B TOME CHAIR 2.0 0.0 X 0 0 0 Mrs Thomas E Martin Jr Peggy Honorary Chair (to Oct 2018) 2.0 0.0 X 0 0 0 JOHN M DYER Vice Chair 2.0 0.0 X 0 0 0 JOHN H CRAWFORD IV Secretary 2.0 0.0 X 0 0 0 R SAMUEL FRAUNDORF Treasurer 2.0 0.0 X 0 0 0 KRISTINE M BROWN LEGAL COUNSEL 2.0 0.0 X 0 0 0 SANDY KELLAM GDN ASSOC PRES (to June 2018) 2.0 0.0 X 0 0 0 ELIZABETH ALLEN Trustee 1.0 0.0 X 0 0 0 MELISSA BABB Trustee 1.0 0.0 X 0 0 0 JOHN STEPHEN BURD Trustee 1.0 0.0 X 0 0 0 CHARLES W CARY JR Trustee 1.0 0.0 X 0 0 0 AIMEE BELUE CHUBB TRUSTEE 1.0 0.0 X 0 0 0 PAUL M CUSHING Trustee 1.0 0.0 X 0 0 0 DAVID DORTON Trustee 1.0 0.0 X 0 0 0 SEPTEMBER GRAY Trustee 1.0 0.0 X 0 0 0 ROGER KEY Trustee: Education 1.0 0.0 X 0 0 0 CARA ISDELL LEE Trustee 1.0 0.0 X 0 0 0 BARBARA W LEVY Trustee 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 KAREN PARKER Trustee 1.0 0.0 X 0 0 0 DAVID POROCH Trustee: Conservation 1.0 0.0 X 0 0 0 SYLVIA RUSSELL Trustee 1.0 0.0 X 0 0 0 DEAN DUBOSE SMITH Trustee 1.0 0.0 X 0 0 0 ROGER J SMITH Trustee 1.0 0.0 X 0 0 0 SHANE SMITH TRUSTEE 1.0 0.0 X 0 0 0 STEPHANIE STEPHENS Trustee 1.0 0.0 X 0 0 0 MASON W STEPHENSON Trustee: Comm on Trustees 1.0 0.0 X 0 0 0 KEITH M TOWNSEND TRUSTEE 1.0 0.0 X 0 0 0 MARK TRAYLOR TRUSTEE: Development 1.0 0.0 X 0 0 0 DEBBIE SWANN Gdn Assoc Pres (beg July 2018) 2.0 0.0 X 0 0 0 MARY PAT MATHESON PRESIDENT & CEO 40.0 0.0 X 582661 0 29012 ART FIX COO 40.0 0.0 X 219744 0 24578 GARY DOUBRAVA JR CFO 40.0 0.0 X 152011 0 31046 LESLIE MYERS VP DEVELOPMENT 40.0 0.0 X 142928 0 15797 SABINA CARR VP, MARKETING 40.0 0.0 X 123457 0 4016 JASON PAOLINI EXECUTIVE CHEF 40.0 0.0 X 119986 0 10938 EMILY COFFEY VP, CONSERVATION 40.0 0.0 X 113644 0 1209 RONALD D DETERMANN VP, CONSERVATORY 40.0 0.0 X 108249 0 10820 1562680 0 127416 9 false true false ENVIRONMENTAL SERVICE PARTNERS LLC 3200 COBB GALLERIA PKWY SUITE 250 ATLANTA GA 30339 CLEANING SERVICE 467062 US SECURITY ASSOCIATES PO BOX 828854 PHILADELPHIA PA 191828854 SECURITY 329869 LANCOR PARKING SOLUTIONS 1345 PIEDMONT AVE NE ATLANTA GA 30339 PARKING 293321 ILLUMINATING DESIGN 6767 PEACHTREE INDUSTRIAL BLVD STE PEACHTREE CORNERS GA 30092 HOLIDAY LIGHTS INST 268279 DANILLER COMPANY 3724 JEFFERSON ST SUITE 302 AUSTIN TX 78731 MEMBER ACQUISITION 268148 13 X 4442790 317832 349106 2981741 81929 8091469 ADMISSIONS 900099 8133492 8133492 TUITION 900099 358871 358871 MEMBERSHIP DUES 900099 215748 215748 8708111 1431383 1431383 0 0 1966158 1822982 143176 0 143176 162125 -13674 -5275 17308365 1631 14688842 0 2619523 1631 2621154 2621154 154879 317832 257198 -102319 -102319 0 0 0 5835541 2090939 3744602 2527746 1216856 MISCELLANEOUS REVENUE 900099 1071624 1071624 CATERING COMMISSIONS 900099 98069 98069 PHOTOGRAPHY 900099 34076 34076 -10067 -10067 1193702 25831278 9975936 2602074 5161799 0 0 0 0 1040573 759618 197709 83246 0 7109412 5189871 1350788 568753 188736 137777 35860 15099 660826 482403 125557 52866 605065 441698 114962 48405 0 12953 12953 139750 139750 0 457592 457592 42019 42019 20108 20108 284209 284209 143604 101959 35901 5744 409076 290444 102269 16363 0 0 228488 190788 37700 0 0 1072086 900552 150092 21442 0 4827789 4682955 96556 48278 457953 334306 68693 54954 AUXILIARY SERVICES 5119408 5119408 CONSERVATORY IMPROVE. & MAINT. 734802 734802 GENERAL GROUNDS & MAINT. 729430 729430 GARDENS IMPROVE. & MAINT. 539645 539645 548074 407564 12682 127828 25371598 21043220 2827808 1500570 X 6335881 5015218 0 0 10603135 6841270 0 0 0 0 0 0 0 0 296746 314637 1126618 361990 133456811 41270782 89251063 92186029 54467069 52789547 8221599 2269062 0 0 0 0 171354 177692 170473465 159955445 4525677 3718027 0 0 1650585 1793702 0 0 0 0 0 0 0 0 31468904 29059101 3116329 2459508 40761495 37030338 X 98480032 89948370 7431242 9176041 23800696 23800696 129711970 122925107 170473465 159955445 X 459680 -7246543 X false true X true false X 18604305 28441986 8270387 9566350 8091469 72974497 0 0 18604305 28441986 8270387 9566350 8091469 72974497 5949675 67024822 2166160 2126341 2537338 2787630 3305419 12922888 30869 30262 76610 25052 88336 251129 134253 295654 683692 674276 1105699 2893574 89042088 48802896 0.75273 0.75651 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 31231938 2476560 712160 19601 32976737 34733386 3203884 6699824 5508 31231938 46427456 3549189 15220010 23249 34733386 30613555 24552243 8703607 34735 46427456 29162596 14833013 13345038 37016 30613555 0.63120 0.36880 false false 4168748 4168748 92324462 31933954 60390508 36963601 9336828 27626773 92186029 0 PROMISSORY NOTE PAYABLE 1236812 INTEREST RATE SWAP 1222696 2459508 X 22769334 -7246543 55499 4171119 -3019925 25789259 42019 42019 25831278 29556197 55499 4171119 4226618 25329579 42019 42019 25371598 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 2018 AND 2017; 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, 2015. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE 1,822,982 FUNDRAISING EXPENSE 257,198 COGS 2,090,939 ----------- TOTAL 4,171,119 =========== SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 1,822,982 FUNDRAISING EXPENSE 257,198 COGS 2,090,939 ----------- TOTAL 4,171,119 =========== X X X X X X X true DANILLER COMPANYNPO TELEMARKET false 664835 265148 399687 LEMASTER MARKETING GROUP INC TELEMARKET true 384931 176100 208831 COXE CURRY ASSOCIATES CONSULTING false 16344 1049766 457592 608518 GA GALA 358825 290025 68800 62945 40000 6250 118998 GARDEN TOUR 113886 27807 86079 29005 0 0 0 0 0 0 0 0 0 0 472711 317832 154879 0 0 62945 40000 6250 148003 257198 -102319 X X X X X false true false false false true false true false MARY PAT MATHESON PRESIDENT & CEO 356231 0 110000 0 116430 0 9450 0 19562 0 611673 0 35000 0 ART FIX COO 187744 0 32000 0 0 0 7663 0 17675 0 245082 0 0 0 GARY DOUBRAVA JR CFO 132011 0 20000 0 0 0 5788 0 26018 0 183817 0 0 0 LESLIE MYERS VP DEVELOPMENT 128570 0 14358 0 0 0 4800 0 11757 0 159485 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 $18,500 IN 2018. NON-FIXED PAYMENTS OF COMPENSATION IN 2018, $7,043 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 as follows: $35,000 IN 2018, 2017, 2016, 2015, AND 2014, AND $20,000 PER YEAR IN 2013 AND PRIOR YEARS. PER HER CONTRACT, ENTITLEMENT TO THE DEFERRED COMPENSATION WOULD OCCUR AFTER A THREE-YEAR VESTING PERIOD IF SHE WAS STILL EMPLOYED AT THE ORGANIZATION AND IF THE ORGANIZATION HAD NOT EXPERIENCED A CUMULATIVE OPERATING BUDGET DEFICIT OVER THE THREE-YEAR PERIOD. CONSISTENT WITH THE AGREEMENT TERMS AND WORK PERFORMED, ALL AMOUNTS WERE PAID OUT DURING 2018. 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 12 80729 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 12/31/2018. FORM 990, PART VI, LINE 14 The Garden does have a written document retention and destruction policy in place at 12/31/2018. 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 LOSSES ON INVESTMENTS -7,809,131 CHANGE IN MARKET VALUE OF INTEREST RATE SWAP 562,588 ----------- TOTAL -7,246,543 =========== EXTENSION PROPERTIES LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 39757 504239 ABG PINE-DEAR CREATIONS LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 61854 856689 ABG GAINES WOODS AND SMITH LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 40240 419400 ABG