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        <DepreciationAmt>2862953</DepreciationAmt>
        <BookValueAmt>15684214</BookValueAmt>
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        <Desc>CASH HELD ST FOR LONG-TERM USE</Desc>
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        <Desc>CHARITABLE REMAINDER TRUSTS</Desc>
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      <OtherAssetsOrgGrp>
        <Desc>COLLECTIONS</Desc>
        <BookValueAmt>118275</BookValueAmt>
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        <Desc>Interest in life Insurance Policies</Desc>
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        <Desc>INTEREST IN PERPETUAL TRUSTS</Desc>
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        <Desc>WORK IN PROCESS</Desc>
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      <TotalBookValueOtherAssetsAmt>3098289</TotalBookValueOtherAssetsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>2817771</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-1407963</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>5546</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>-111465</OtherRevenueAmt>
      <RevenueNotReportedAmt>-1513882</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>4331653</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>104644</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>104644</RevenueNotReportedFinclStmtAmt>
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      <TotExpnsEtcAuditedFinclStmtAmt>4624993</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>5546</DonatedServicesUseFcltsAmt>
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      <ExpensesSubtotalAmt>4619447</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>104644</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>104644</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>4724091</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o</FormAndLineReferenceDesc>
        <ExplanationTxt>Inexhaustible Collections The Garden has elected not to capitalize donated botanical collections nor does the Garden recognize these contributions as revenues or gains. Generally accepted accounting principles provide that such donations need not be recognized if: 1) they are added to collections that are held for public exhibition, education, or research in furtherance of public service rather than financial gain; 2) are protected, kept unencumbered, cared for and preserved; and 3) are subject to a policy that requires the proceeds from the sales of collection items to be used to acquire other items for collections.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>Programs and operations of the Garden.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Income TaxesThe Garden is a non-profit corporation organized under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The Garden would be subject to income tax only on unrelated business taxable net income for the year ended December 31, 2018. The Garden is not considered a private foundation. At December 31, 2018 or for any years for which the statute is open, the Garden is not aware of any uncertain tax positions.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SolicitationOfGovtGrantsInd>X</SolicitationOfGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>Lynn Carlisle</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>233 Palisades Drive</AddressLine1Txt>
          <CityNm>Santa Barbara</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93109</ZIPCd>
        </USAddress>
        <ActivityTxt>Grant Writing</ActivityTxt>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
        <RetainedByContractorAmt>14229</RetainedByContractorAmt>
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      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>NETZEL GRIGSBY ASSOCIATES</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>1421 STATE STREET SUITE F</AddressLine1Txt>
          <CityNm>Santa Barbara</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93101</ZIPCd>
        </USAddress>
        <ActivityTxt>Consulting</ActivityTxt>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
        <RetainedByContractorAmt>7000</RetainedByContractorAmt>
      </FundraiserActivityInfoGrp>
      <TotalRetainedByContractorsAmt>21229</TotalRetainedByContractorsAmt>
      <LicensedStatesCd>CA</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>BEER GARDEN</Event1Nm>
        <GrossReceiptsEvent1Amt>60705</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>60705</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22014</OtherDirectExpensesEvent1Amt>
        <Event2Nm>OTHER</Event2Nm>
        <GrossReceiptsEvent2Amt>16068</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>16068</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>39731</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>12247</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>12247</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>2516</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>89020</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>89020</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>64261</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>64261</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>24759</NetIncomeSummaryAmt>
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    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="18007218" softwareVersionNum="2018v3.1">
      <HousingAllowanceOrResidenceInd>X</HousingAllowanceOrResidenceInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
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      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RebuttablePresumptionProcInd>false</RebuttablePresumptionProcInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Windhager Steven</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>163100</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>5771</DeferredCompensationFlngOrgAmt>
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        <TotalCompensationFilingOrgAmt>175229</TotalCompensationFilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 1a: Relevant information in regards to selections on 1a.</FormAndLineReferenceDesc>
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      <SecuritiesPubliclyTradedGrp>
        <ContributionCnt>5</ContributionCnt>
        <NoncashContributionsRptF990Amt>23387</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>EST FMV</MethodOfDeterminingRevenuesTxt>
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      <OtherNonCashContriTableGrp>
        <Desc>Other</Desc>
        <NoncashContributionsRptF990Amt>30579</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>EST FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="18007218" softwareVersionNum="2018v3.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d: Other Program Services Description</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Garden Shop: To support garden education, community programs, exhibits and displays by selling books, maps, garden publications, educational tools and related products, thereby generating appreciation and knowledge of the plant and natural sciences.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings</FormAndLineReferenceDesc>
        <ExplanationTxt>The Garden keeps written and approved Board Minutes for the Board of Trustees Meetings and the Executive Committee meetings. The Gardens sub-committee meetings record and keep written notes of their meeting, however, no minutes are taken.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 WILL BE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO ITS FILING. AFTER THE FINANCE COMMITTEE REVIEWS THE 990, THE FINANCE COMMITEE WILL CIRCULATE THE 990 TO THE FULL BOARD AND RECOMMEND APPROVAL TO THE GOVERNING BOARD. THE BOARD IS NOT REQUIRED TO APPROVE THE 990 PRIOR TO ITS ISSUING.The 990 will be reviewed and approved by the Finance Committee prior to its filing. After the Finance Committee reviews the 990, the Finance Committee will circulate the 990 to the full board and recommend approval to the governing board. The board is not required to approve the 990 prior to its filing. However, it is standard policy of the Garden to wait to file the 990 until the full board approves the document.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO SIGN ANNUAL DISCLOSURES OF CONFLICT OF INTEREST. ALL EMPLOYEES ARE REQUIRED TO SIGN AT THE TIME OF HIRE AND THE HUMAN RESOURCE DEPARTMENT MONITORS THIS PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARY COMMITTEE REVIEWS SEVERAL SURVEYS AND RECOMMENDS SALARY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE APPROVES OR DISAPPROVES THE RECOMMENDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNNING DOCUMENTS ARE AVAILABLE ON THE GARDEN'S WEBSITE; POLICIES AND FINANACIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Changes In Net Assets Or Fund Balances - Other Decreases</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF TRUSTS = -$111465</ExplanationTxt>
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</Return>