2019-08-01T16:39:50-05:00 2018-12-31 381357951 PLANTE & MORAN PLLC 8181 E TUFTS AVE SUITE 600 DENVER CO 80237 990 2018-01-01 840440359 DENVER BOTANIC GARDENS INC DENV 7208653500 909 YORK STREET DENVER CO 802063751 BRIAN VOGT CEO 7208653500 2019-07-15 1 DORI J EGGETT P00645252 3037409400 2019-07-15 208.42.238.142 2019-07-15 13:48:38 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2018 2019-02-21 02:37:17Z BRIAN VOGT 909 YORK STREET DENVER CO 80206 34848307 0 X WWW.BOTANICGARDENS.ORG X 1951 CO TO CONNECT PEOPLE WITH PLANTS, PROVIDING DELIGHT AND ENLIGHTENMENT TO EVERYONE. 39 39 380 2941 -5942 0 24294369 22389774 8747762 9375194 33780 172989 1515725 1266403 34591636 33204360 34000 0 0 0 12308494 13074693 0 0 1219909 9022761 14963125 21365255 28037818 13226381 5166542 24602485 31333903 2319907 3884783 22282578 27449120 X THE MISSION OF DENVER BOTANIC GARDENS IS TO CONNECT PEOPLE WITH PLANTS, ESPECIALLY PLANTS FROM THE ROCKY MOUNTAIN REGION AND SIMILAR REGIONS AROUND THE WORLD, PROVIDING DELIGHT AND ENLIGHTENMENT TO EVERYONE. 0 0 3676166 0 0 HORTICULTURE, SCIENCE AND CONSERVATION: DENVER BOTANIC GARDENS IS RESPONSIBLE FOR LIVING PLANT COLLECTIONS AND HORTICULTURAL GARDEN DISPLAYS, WHICH INCLUDE MORE THAN 57,000 LIVING PLANTS, BELONGING TO 10,000+ SPECIES. SCIENTIFIC RESEARCH IS CLOSELY LINKED TO EVERYTHING AT THE GARDENS. RESEARCH SCIENTISTS MAKE A SIGNIFICANT CONTRIBUTION TO NATIVE PLANT CONSERVATION BY MONITORING SPECIES NATIVE TO COLORADO. THE GARDENS' ULTIMATE GOAL IS TO REVERSE THE DEGRADATION AND DECLINE OF NATIVE FLORA THROUGH CONSERVATION, EXPERIMENTATION AND THE DISSEMINATION OF KNOWLEDGE.SEE SCHEDULE O.RESEARCH DEPARTMENT EFFORTS INCLUDE POPULATION MONITORING, SEED COLLECTION, GENETIC INVESTIGATIONS OF RARE SPECIES, HABITAT RESTORATION, AND TRACKING PHENOLOGY (LIFE-HISTORY EVENTS) OF COMMON SPECIES. THE GARDENS DOCUMENTS PLANT AND FUNGAL DIVERSITY OF THE SOUTHERN ROCKY MOUNTAIN REGION THROUGH OUR COLLECTING EFFORTS. THE KATHRYN KALMBACH VASCULAR PLANT HERBARIUM HOUSES NEARLY 70,000 SPECIMENS WHILE THE SAM MITCHEL HERBARIUM OF FUNGI HOUSES NEARLY 19,000 OF WELL-CURATED SPECIMENS FROM THE REGION. THE GARDENS CONTINUES TO TRAIN THE NEXT GENERATION OF SCIENTISTS THROUGH GRADUATE STUDENT AND INTERNSHIP PROGRAMS IN COLLABORATION WITH THE UNIVERSITY OF COLORADO AT DENVER.THE GARDENS' CENTER FOR GLOBAL INITIATIVES IS AN EXAMPLE OF THE GARDENS' WORK AROUND THE GLOBE. THE GARDENS AND METROPOLITAN STATE UNIVERSITY OF DENVER JOINTLY MANAGE THE ONE WORLD ONE WATER CENTER (OWOW) WHICH COLLABORATES ON RESEARCH AND EDUCATION IN WATER-EFFICIENT AGRICULTURE. OWOW RECENTLY BECAME A PARTNER IN THE UNITED NATIONS' GLOBAL FRAMEWORK ON WATER SCARCITY IN AGRICULTURE. THROUGH THE EFFORTS OF OWOW AND THE GARDENS' CENTER FOR GLOBAL INITIATIVES, A MEMORANDUM OF UNDERSTANDING WAS SIGNED ON MARCH 22, 2018 BETWEEN DENVER AND THE CITY OF SAN LUIS RIO COLORADO IN SONORA, MEXICO THAT CREATES SEVERAL CROSS BORDER COLLABORATIONS WHICH FURTHER WATER-WISE LANDSCAPE AND AGRICULTURAL PRACTICES.CHATFIELD FARMS: THE MISSION OF DENVER BOTANIC GARDENS CHATFIELD FARMS IS TO INSPIRE THE PUBLIC TO BE GOOD STEWARDS OF THE ENVIRONMENT BY CONNECTING PEOPLE TO OUR PAST, PRESENT AND FUTURE RELATIONSHIPS WITH PLANTS OF THE ROCKY MOUNTAIN REGION. CHATFIELD FARMS IS A 700-ACRE NATIVE PLANT REFUGE AND WORKING FARM LOCATED ALONG THE BANKS OF DEER CREEK IN SOUTHERN JEFFERSON COUNTY. THE VETERAN REINTEGRATION PROGRAM CONTINUED TO EXPAND IN ITS SIXTH YEAR WITH TWO SUMMER SESSIONS. FOUR WEEKLY FARMSTANDS CONTINUED TO SELL FRESH PRODUCE TO LOW INCOME RESIDENTS IN FOOD DESERTS. THE COMMUNITY SUPPORTED AGRICULTURE (CSA) PROGRAM DISTRIBUTED TO 330 SUBSCRIBERS. IN OCTOBER, MORE THAN 23,000 PEOPLE ATTENDED PUMPKIN FESTIVAL (SUNDAY WAS CANCELLED DUE TO INCLEMENT WEATHER) WHILE 57,000+ VISITED CORN MAZE AND THE HAUNTED MAZE. THE THIRD ANNUAL LAVENDER FESTIVAL DREW NEARLY 6,000 PEOPLE TO ENJOY LAVENDER PRODUCTS, CRAFTS AND WORKSHOPS AS WELL AS MUSIC, FOOD AND DRINKS. 4402632 0 1196911 EDUCATION AND OUTREACH: IN 2018, DENVER BOTANIC GARDENS' EDUCATION PROGRAMS REACHED 29,000 SCHOOL CHILDREN, PROVIDING HANDS-ON EXPERIENCES, STANDARDS-BASED SCIENCE LESSONS AND THE OPPORTUNITY FOR CHILDREN TO EXPLORE THE MARVELS OF THE PLANT WORLD. OVER 6,500 OF THESE CHILDREN CAME FROM LOW-INCOME SCHOOLS AND BENEFITED FROM THE GARDENS' EDUCATIONAL ACCESS PROGRAM. SEE SCHEDULE O.MORE THAN 12,000 PEOPLE PARTICIPATED IN FAMILY AND CHILDREN'S PROGRAMS WHILE THE MORDECAI CHILDREN'S GARDEN CONTINUED TO FLOURISH. ADULT CLASSES AND WORKSHOPS SERVED 13,000 REGISTRANTS, INCLUDING CLASSES THROUGH THE GARDENS' SCHOOL OF BOTANICAL ART AND ILLUSTRATION. THE HELEN FOWLER LIBRARY WELCOMED MORE THAN 22,000 VISITING PATRONS. OUTREACH PROGRAMS ARE A CORNERSTONE IN THE GARDENS' MISSION AND INCLUDE HORTICULTURE THERAPY SERVICES FOR THE ELDERLY, PEOPLE WITH DISABILITIES AND VETERANS. OUR URBAN FOOD INTITIATIVES PROGRAMS PROVIDED FRESH PRODUCE TO LOCAL FOOD DESERT COMMUNITIES, DISTRIBUTING OVER 3,500 POUNDS OF FRESH PRODUCE TO VARIOUS COMMUNITY GROUPS. THROUGH A GRANT FROM THE CLINTON FAMILY FUND, DENVER BOTANIC GARDENS GO2GARDENS COMMUNITY SHUTTLE PROVIDES FREE ADMISSION AND TRANSPORTATION BETWEEN VARIOUS DENVER METRO AREA CULTURAL ORGANIZATIONS, COMMUNITY CENTERS AND RESIDENCES TO DENVER BOTANIC GARDENS YORK STREET, DENVER BOTANIC GARDENS CHATFIELD FARMS AND PLAINS CONSERVATION CENTER. 2619721 0 2144468 CHATFIELD FARMS: THE MISSION OF DENVER BOTANIC GARDENS CHATFIELD FARMS IS TO INSPIRE THE PUBLIC TO BE GOOD STEWARDS OF THE ENVIRONMENT BY CONNECTING PEOPLE TO OUR PAST, PRESENT AND FUTURE RELATIONSHIPS WITH PLANTS OF THE ROCKY MOUNTAIN REGION. CHATFIELD FARMS IS A 700-ACRE NATIVE PLANT REFUGE AND WORKING FARM LOCATED ALONG THE BANKS OF DEER CREEK IN SOUTHERN JEFFERSON COUNTY. THE VETERAN REINTEGRATION PROGRAM CONTINUED TO EXPAND IN ITS SIXTH YEAR WITH TWO SUMMER SESSIONS. FOUR WEEKLY FARMSTANDS CONTINUED TO SELL FRESH PRODUCE TO LOW INCOME RESIDENTS IN FOOD DESERTS. SEE SCHEDULE O.THE COMMUNITY SUPPORTED AGRICULTURE (CSA) PROGRAM DISTRIBUTED TO 330 SUBSCRIBERS. IN OCTOBER, MORE THAN 23,000 PEOPLE ATTENDED PUMPKIN FESTIVAL (SUNDAY WAS CANCELLED DUE TO INCLEMENT WEATHER) WHILE 57,000+ VISITED CORN MAZE AND THE HAUNTED MAZE. THE THIRD ANNUAL LAVENDER FESTIVAL DREW NEARLY 6,000 PEOPLE TO ENJOY LAVENDER PRODUCTS, CRAFTS AND WORKSHOPS AS WELL AS MUSIC, FOOD AND DRINKS. 14346849 0 7263147 VISITOR EXPERIENCE: IN 2018, 1,346,456 INDIVIDUALS VISITED THE DENVER BOTANIC GARDENS. SIX EXHIBITIONS WERE PRESENTED THROUGHOUT THE YEAR INCLUDING PIXELATED: SCULPTURE BY MIKE WHITING AND INVISIBLE LINKS: BOTANICAL ART & ILLUSTRATION. BLOSSOMS OF LIGHT, THE GARDENS' LARGEST EVENT, WELCOMED 145,406 VISITORS. THE GARDENS ALSO HOSTED GLOW AT THE GARDENS, DA DE LOST MUERTOS, THE SPRING PLANT SALE, A WINTER GIFT MARKET AND THE FALL PLANT & BULB SALE. FREE DAYS OCCUR THROUGHOUT THE YEAR, THANKS TO FUNDING FROM THE SCIENTIFIC AND CULTURAL FACILITIES DISTRICT. CAPITAL IMPROVEMENTS: CAPITAL EXPENDITURES IN 2018 INCLUDE THE CONSTRUCTION OF THE FREYER-NEWMAN CENTER FOR SCIENCE, ART & EDUCATION, SLATED TO OPEN IN SPRING 2020. CAPITAL EXPENSES ARE EXPENSED WHEN INCURRED AS A RESULT OF THE GARDENS' COOPERATIVE AGREEMENT WITH THE CITY & COUNTY OF DENVER. THE CITY & COUNTY OF DENVER OWNS THE PROPERTIES OPERATED BY THE DENVER BOTANIC GARDENS. 14346849 0 7263147 25045368 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 120 0 1 380 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 39 39 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JOHN C CALDERHEAD 7208653500 909 YORK STREET DENVER CO 802063751 RICHARD CLARK BOARD CHAIR 1.00 X X 0 0 0 KATHY HODGSON VICE CHAIR 1.00 X X 0 0 0 WY LIVINGSTON SECRETARY 1.00 X X 0 0 0 MIKE IMHOFF TREASURER 1.00 X X 0 0 0 JANDEL ALLEN-DAVIS PAST CHAIR 1.00 X 0 0 0 DAWN BOOKHARDT DIRECTOR 1.00 X 0 0 0 CHRISTINA CAULKINS DIRECTOR 1.00 X 0 0 0 MARY LEE CHIN DIRECTOR 1.00 X 0 0 0 PAMELA CLUTE DIRECTOR 1.00 X 0 0 0 EDWARD CONNORS DIRECTOR 1.00 X 0 0 0 PAPA M DIA DIRECTOR 1.00 X 0 0 0 BJ DYER DIRECTOR 1.00 X 0 0 0 MELISSA ELIOT DIRECTOR 1.00 X 0 0 0 VICTORIA EPPLER DIRECTOR 1.00 X 0 0 0 RHONDA FIELDS DIRECTOR 1.00 X 0 0 0 AL GERACE DIRECTOR 1.00 X 0 0 0 CATHERINE HANCE DIRECTOR 1.00 X 0 0 0 ALLEGRA HAPPY HAYNES DIRECTOR 1.00 X 0 0 0 DING WEN HSU DIRECTOR 1.00 X 0 0 0 RICHARD KIRK DIRECTOR 1.00 X 0 0 0 PATRICIA LEPIANI DIRECTOR 1.00 X 0 0 0 JIM LOCHHEAD DIRECTOR 1.00 X 0 0 0 TISH MAES DIRECTOR 1.00 X 0 0 0 ALLYSON MENDENHALL DIRECTOR 1.00 X 0 0 0 JANET MORDECAI DIRECTOR 1.00 X 0 0 0 JUDI NEWMAN DIRECTOR 1.00 X 0 0 0 JANE O'SHAUGHNESSY DIRECTOR 1.00 X 0 0 0 SCOTT RICHARDS DIRECTOR 1.00 X 0 0 0 BETTY ROBERTS DIRECTOR 1.00 X 0 0 0 ABE RODRIGUEZ DIRECTOR 1.00 X 0 0 0 RYAN ROSS DIRECTOR 1.00 X 0 0 0 SANDY ROTHE DIRECTOR 1.00 X 0 0 0 CAROLINE SCHOMP DIRECTOR 1.00 X 0 0 0 NANCY SCHOTTERS DIRECTOR 1.00 X 0 0 0 CYNTHIA SCOTT DIRECTOR 1.00 X 0 0 0 HAROLD SMETHILLS DIRECTOR 1.00 X 0 0 0 MARIANNE SULSER DIRECTOR 1.00 X 0 0 0 MRS THOMAS TAPLIN DIRECTOR 1.00 X 0 0 0 SUELLEN WHITE DIRECTOR 1.00 X 0 0 0 CHARLIE WOOLLEY DIRECTOR 1.00 X 0 0 0 BRIAN VOGT CHIEF EXECUTIVE OFFICER 60.00 X 361378 0 23228 JOHN CALDERHEAD CHIEF FINANCIAL OFFICER 40.00 X 171456 0 24960 JOHANNA KELLY DIRECTOR OF DEVELOPMENT 40.00 X 168749 0 24796 JENNIFER RILEY-CHETWYND DIRECTOR OF MARKETING 40.00 X 141562 0 28573 SARADA KRISHNAN DIRECTOR OF HORTICULTURE 40.00 X 126080 0 14290 SUZI LATONA DIRECTOR OF OPERATIONS 40.00 X 123362 0 8559 MARY BRADLEY DIRECTOR OF MEMBERSHIP 40.00 X 114721 0 14053 LARRY VICKERMAN DIRECTOR OF CHATFIELD FARMS 40.00 X 105846 0 26427 1313154 0 164886 11 0 1 0 GH PHIPPS CONSTRUCTION CO 5995 GREENWOOD PLAZA BLVD SUITE 10 GREENWOOD VILLAGE CO 80111 CONSTRUCTION 2789003 DAVIS PARTNERSHIP ARCHITECTS 2901 BLAKE STREET SUITE 100 DENVER CO 80205 ARCHITECTURE 1185778 SAVATREE LLC 8585 EAST WARREN AVE DENVER CO 80231 LANDSCAPE 345506 CODE 4 SECURITY SERVICES LLC 1501 S LEMAY AVE SUITE 201 FORT COLLINS CO 80524 SECURITY 155522 CATERING BY DESIGN 11095 E 45TH AVE DENVER CO 80239 CATERING 152452 5 3370997 194563 985309 10507591 7331314 487496 22389774 EDUC & HORT PROGRAMS 900099 9375194 9375194 9375194 172900 172900 1443 1443 844803 809175 35628 35628 -5942 41570 89 0 89 89 89 96612 194563 96612 0 1603825 738160 865665 865665 CONCESSION INCOME 900099 329514 329514 TOUR FEES 900099 18108 18108 VOLUNTEER FEES 900099 12488 12488 3557 3557 363667 33204360 10604526 -5942 216002 774566 288454 254107 232005 9490959 8572031 577945 340983 423481 383022 29588 10871 1605136 1382393 149848 72895 780551 669406 72482 38663 40565 40565 2019587 1889970 100726 28891 396526 69888 326638 1019678 681102 30173 308403 319720 286151 23249 10320 1224626 1163676 30475 30475 203659 197547 3120 2992 331384 197354 61451 72579 111326 111326 201260 178990 13150 9120 CAPITAL IMPROVEMENTS 6560775 6560775 PROGRAM SUPPLIES 1006248 1006213 35 REPAIRS & MAINTENANCE 472135 472135 PLANTS & SEEDS 295791 293449 2342 759845 641486 59024 59335 28037818 25045368 1772541 1219909 4077573 5619597 7701222 13358700 10631001 9517002 645308 370271 257115 333763 144658 225809 1427755 738873 526413 688882 619195 1219879 24602485 31333903 1786396 3207686 533511 677097 2319907 3884783 X 4429398 6374473 17853180 21074647 22282578 27449120 24602485 31333903 5166542 0 X 0 1 X 1 0 X 14357983 4101308 12872708 19865233 21140045 72337277 3934420 4153456 4263713 4429136 4657267 21437992 18292403 8254764 17136421 24294369 25797312 93775269 8162007 85613262 992415 647177 788444 923691 1019146 4370873 3027427 1777828 1581379 2027977 1967492 10382103 108528245 41340580 0.78890 0.75290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INVENTORY SALES AND MISCELLANEOUS - 2014 AMOUNT: $ 3,027,427. 2015 AMOUNT: $ 1,777,828. 2016 AMOUNT: $ 1,581,379. 2017 AMOUNT: $ 2,027,977. 2018 AMOUNT: $ 1,967,492. X X X 0 30136358 547568 -1466957 1007667 28209302 25913158 1280452 3907147 964399 30136358 24524382 540783 1832334 984341 25913158 22874642 3072339 -406688 1015911 24524382 22761622 260216 638450 785646 22874642 0.26670 0.73330 0.00000 0 1 1 134957 134957 80959 56900 24059 1211839 681973 529866 688882 X 27712481 163110 905787 1068897 26643584 6560776 6560776 33204360 22545940 163110 905787 1068897 21477043 6560775 6560775 28037818 PART III, LINE 4: THE GARDENS' COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE GARDENS' INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE COMBINED FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE GARDENS' COLLECTIONS CONSIST OF LIVING PLANTS, HERBARIUM, A LIBRARY AND HISTORICAL COLLECTIONS. THE GARDENS' LIVING PLANT AND HERBARIUM COLLECTIONS ARE MADE UP OF OVER 18,000 TAXA OF PLANTS, 63,000 HERBARIUM SPECIMEN SHEETS AND 18,000 PRESERVED AND DOCUMENTED NATIVE MUSHROOMS. THE GARDENS HAS A LIBRARY CONSISTING OF OVER 30,000 BOOKS, PERIODICALS, SEED AND NURSERY CATALOGS, SLIDES AND PAMPHLETS. THE GARDENS HAS OVER 1,400 TWO-DIMENSIONAL WORKS OF ART IN AN ARRAY OF MEDIA INCLUDING PHOTOGRAPHS, LITHOGRAPHY DRAWINGS, MAPS, AND ENGRAVINGS, AND 60 PIECES OF THREE-DIMENSIONAL ART IN THE FORM OF BRONZE, GLASS AND STONE SCULPTURES. ADDITIONALLY, THE GARDENS HAS HISTORIC BUILDINGS, TOOLS AND FARM IMPLEMENTS AT ITS CHATFIELD FARMS LOCATION. ALL OF THESE COLLECTIONS ARE HELD FOR EDUCATIONAL, RESEARCH, SCIENTIFIC AND CURATORIAL PURPOSES. EACH OF THESE COLLECTION ITEMS IS CATALOGED, PRESERVED, CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO SUPPORT THE GARDENS' COLLECTIONS. DURING 2018, DEACCESSIONED ITEMS, PRIMARILY TRADED OR DONATED TO OTHER BOTANICAL GARDENS, WERE NOT SIGNIFICANT. PART V, LINE 4: ENDOWMENT FUNDS SHALL BE USED BY DENVER BOTANIC GARDENS FOR PURPOSES SET FORTH BY THE ENDOWMENT DONOR(S). SUCH USES INCLUDE BUT ARE NOT LIMITED TO HORTICULTURE, EDUCATION, SCIENCE OR GENERAL SUPPORT. PART X, LINE 2: THE GARDENS FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION TOPIC 820, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2018. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED IN ADMINISTRATIVE COSTS. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 96,612. RENTAL EXPENSES 809,175. PART XI, LINE 4B - OTHER ADJUSTMENTS: CAPITAL PROJECTS 6,560,776. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 96,612. RENTAL EXPENSES 809,175. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAPITAL PROJECTS 6,560,775. FETE DES FLEURS 291175 194563 96612 76996 14275 5341 291175 194563 96612 76996 14275 5341 96612 0 X X X X X 0 0 0 0 0 0 0 1 0 BRIAN VOGT CHIEF EXECUTIVE OFFICER 335378 0 26000 0 0 0 16500 0 6728 0 384606 0 0 0 JOHN CALDERHEAD CHIEF FINANCIAL OFFICER 169456 0 2000 0 0 0 10479 0 14481 0 196416 0 0 0 JOHANNA KELLY DIRECTOR OF DEVELOPMENT 158749 0 10000 0 0 0 10315 0 14481 0 193545 0 0 0 JENNIFER RILEY-CHETWYND DIRECTOR OF MARKETING 139562 0 2000 0 0 0 8624 0 19949 0 170135 0 0 0 PART I, LINE 7 SOME PORTIONS OF THE BONUS POOL ARE DISCRETIONARY. A CITY AND COUNTY OF DENVER 846000580 000000000 2017-02-16 15506673 REFUNDING OF ISSUE DTD 11/12/08 1 0 0 A 15690000 17302394 67847 302534 2011 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY AND COUNTY OF DENVER DATE THE REBATE COMPUTATION WAS PERFORMED: 11/12/2013 SCHEDULE K, PART I IN 2008 THE CITY AND COUNTY OF DENVER ENTERED INTO A LEASE PURCHASE AGREEMENT IN AN AGGREGATE PRINCIPAL AMOUNT OF $17,735,000 WITH CERTIFICATES OF PARTICIPATION (2008 COPS) EXECUTED AND DELIVERED IN A CORRESPONDING AGGREGATE PRINCIPAL AMOUNT TO CONSTRUCT A PARKING FACILITY TO BE OWNED BY THE CITY FOR THE BENEFIT OF THE DENVER BOTANIC GARDENS (DBG). AT THE TIME OF DELIVERY OF THE 2008 COPS, DBG AND THE CITY ENTERED INTO A THIRD AMENDMENT OF A COOPERATIVE AGREEMENT UNDER WHICH DBG OPERATES THE PARKING FACILITY AS THE CITY'S AGENT. IN 2017 THE CITY ENTERED INTO AN AMENDED AND RESTATED LEASE PURCHASE AGREEMENT (2017 LEASE) IN THE AGGREGATE PRINCIPAL AMOUNT OF $15,506,673 TO REFINANCE THE 2008 LEASE AND 2008 COPS. THE CITY OWNS THE LAND AND ASSETS OF DBG. AS SUCH, THE PARKING FACILITY IS NOT AN ASSET ON THE BOOKS OF DBG AND THE OBLIGATIONS UNDER THE 2017 LEASE PURCHASE AGREEMENT ARE NOT THE OBLIGATION OF THE DBG AND THEREFORE IS NOT INCLULDED AS A LIABILITY OF DBG. SCHEDULE K, PART II, LINE 3 A RESERVE FUND WAS NOT REQUIRED IN THE 2017 REFINANCING OF THE 2008 LEASE PURCHASE AGREEMENT; THEREFORE, THE MONEYS ON DEPOSIT IN THE OLD RESERVE FUND WERE TREATED AS TRANSFERRED PROCEEDS OF THE 2017 COPS AND USED, TOGETHER WITH THE SALE PROCEEDS OF THE 2017 COPS, TO ADVANCE REFUND THE 2008 LEASE AND 2008 COPS. SCHEDULE K, PART III, LINE 9, PART IV, LINE 7, AND PART V PRIOR TO 2017, DBG RELIED ON THE WRITTEN PROCEDURES OF THE CITY & COUNTY OF DENVER TO ENSURE PROPER COMPLIANCE WITH FEDERAL TAX REQUIREMENTS AND REGULATIONS. EFFECTIVE IN 2017, DBG ESTABLISHED WRITTEN POLICIES AND PROCEDURES TO ENSURE ONGOING COMPLIANCE WITH SECTIONS 141, 145 AND 148 OF THE INTERNAL REVENUE CODE. X 84 362850 FMV X 10229 FMV X 9 71880 FMV X EVENT FOOD 10 18973 FMV X GARDEN SUPPLY 28 17393 FMV X DININGWARE 6 6171 FMV 1 0 1 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT OR OTHER DESIGNATED REPRESENTATIVE OF EACH OF THE FOLLOWING ORGANIZATIONS SHALL BE AN EX-OFFICIO VOTING MEMBER OF THE BOARD OF TRUSTEES: COLORADO FEDERATION OF GARDEN CLUBS; DENVER BOTANIC GARDENS ENDOWMENT, INC.; DENVER BOTANIC GARDENS GUILD; DENVER DEBUTANTE BALL; AND THE GARDEN CLUB OF DENVER. EACH AFORESAID ORGANIZATION SHALL DESIGNATE AN INDIVIDUAL TO SERVE ON THE BOARD OF TRUSTEES AT LEAST TWO MONTHS PRIOR TO THE END OF THE GARDENS' FISCAL YEAR IN ORDER FOR THEM TO BE BRIEFED BY THE NOMINATING AND GOVERNANCE COMMITTEE. IN ADDITION, THE MAYOR OF THE CITY AND COUNTY OF DENVER OR, AT THE ELECTION AND PLEASURE OF THE MAYOR, THE MANAGER OF PARKS AND RECREATION FOR THE CITY AND COUNTY OF DENVER SHALL ALSO BE AN EX-OFFICIO VOTING TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND MADE AVAILABLE TO EACH MEMBER OF THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GARDENS ADOPTED AN UPDATED COMPREHENSIVE CODE OF ETHICS IN 2017 WHICH INCLUDES CONFLICT OF INTEREST, WHISTLE BLOWING AND DOCUMENT RETENTION POLICIES WHICH WERE SUBSEQUENTLY INCORPORATED INTO THE EMPLOYEE GUIDELINES MANUAL AND THE VOLUNTEER HANDBOOK. THE CODE WAS DESIGNED AS A CONTINUOUSLY EVOLVING DOCUMENT. THE CODE APPLIES TO ALL REPRESENTATIVES ASSOCIATED WITH THE GARDENS, INCLUDING THE BOARD OF TRUSTEES, NON-TRUSTEE MEMBERS ON THE COMMITTEES OF THE BOARD, OFFICERS, EMPLOYEES, VOLUNTEERS, AND OFFICIALLY AFFILIATED GROUPS. BOARD MEMBERS AND OFFICERS ARE REQUIRED ANNUALLY TO DECLARE ANY CONFLICTS OF INTEREST. THE DECLARATIONS ARE REVIEWED, AND IF A CONFLICT ARISES ANYONE INVOLVED IS REQUIRED TO RECUSE THEMSELVES FROM DECISIONS OR ACTIONS SURROUNDING THE AREA OF CONFLICT. THE CODE IS REVIEWED WHENEVER ORIENTATIONS ARE HELD, WITH ADDITIONAL PERIODIC REVIEWS BEING CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE GARDENS PARTICIPATES ANNUALLY IN SALARY SURVEYS AND USES THIS DATA AS GUIDANCE IN DETERMINING SALARY/WAGE RANGES FOR POSITIONS AND IN MAKING ADJUSTMENTS WITHIN THE ORGANIZATION. ADJUSTMENT RECOMMENDATIONS ARE REVIEWED BY THE CEO AND THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE GARDENS MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE GARDENS' WEBSITE: WWW.BOTANICGARDENS.ORG DENVER BOTANIC GARDENS ENDOWMENT INC 909 YORK STREET DENVER CO 80206 841202946 SUPPORTS DENVER BOTANIC GARDENS CO 501(C)(3) LINE 12A, I DENVER BOTANIC GARDENS 1 PLANT SELECT CSU 1173 CAMPUS DELIVERY FORT COLLINS CO 80523 260199189 EDUCATION & RESEARCH CO 501(C)(3) LINE 12A, I 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 DENVER BOTANIC GARDENS ENDOWMENT INC C 985309 FMV