2019-04-30T16:25:48-05:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2017-07-01 951664113 RANCHO SANTA ANA BOTANIC GARDEN RANC 9096258767 1500 N COLLEGE AVENUE CLAREMONT CA 91711 LUCINDA A MCDADE EXECUTIVE DIRECTOR 9096258767 2019-04-25 1 DERRICK DEBRUYNE P00591016 6268577300 2019-04-24 67.137.57.251 2019-04-25 06:00:58 PD P 5361518973D1A559921F7DF4214214CF34F86A31 BF61AE2571A51C237C25CA0D042A0D5DA54374E6 2017 2019-02-21 02:37:17Z LUCINDA A MCDADE 1500 N COLLEGE AVE CLAREMONT CA 91711 9272875 0 X WWW.RSABG.COM X 1976 CA THE PROMOTION OF BOTANY, CONSERVATION, AND HORTICULTURE TO INSPIRE, INFORM AND EDUCATE THE PUBLIC AND SCIENTIFIC COMMUNITY ABOUT CALIFORNIA'S NATIVE FLORA 13 13 107 196 0 0 1653880 1643076 1380623 1312657 1941680 848476 181402 158683 5157585 3962892 0 0 0 0 3391990 3369458 0 0 397725 1707587 1610118 5099577 4979576 58008 -1016684 27189842 26822196 999957 1001243 26189885 25820953 X RANCHO SANTA ANA BOTANIC GARDEN PROMOTES BOTANY, CONSERVATION, AND HORTICULTURE TO INSPRIRE, INFORM AND EDUCATE THE PUBLIC AND SCIENTIFIC COMMUNITY ABOUT CALIFORNIA'S NATIVE FLORA. THE GARDEN IS DEVOTED TO THE COLLECTION, CULTIVATION, STUDY, AND DISPLAY OF NATIVE CALIFORNIA PLANTS AND TO GRADUATE TRAINING AND RESEARCH IN PLANT SYSTEMATICS AND EVOLUTION. THROUGH ALL ITS PROGRAMS, THE GARDEN MAKES SIGNIFICANT CONTRIBUTIONS TO THE APPRECIATION, ENJOYMENT, UNDERSTANDING, AND THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. 0 0 1078292 179582 RESEARCH, LIBRARY AND HERBARIUM - THE ORGANIZATION MAINTAINS A COMPREHENSIVE LIVING COLLECTION OF CALIFORNIA NATIVE PLANTS, AN EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND A WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY. NO COST HAS BEEN CAPITALIZED FOR THESE COLLECTIONS AS IT IS IMPRACTICAL TO DETERMINE THEIR VALUE DUE TO THE LARGE NUMBER OF ITEMS AND THE LONG SPAN OF YEARS IT HAS TAKEN TO CREATE THE COLLECTIONS. IN ADDITION, CAPITALIZING COLLECTIONS CONTRADICTS STANDARDS OF COLLECTIONS STEWARDSHIP AND IS COUNTER TO THE ETHICAL STANDARDS SET FORTH BY THE MUSEUM FIELD. LIBRARY AND ARCHIVE - THE RESEARCH LIBRARY CONTAINS APPROXIMATELY 48,000 VOLUMES AND 750 CURRENT JOURNALS AND PERIODICALS. ACQUISITIONS INCREASE YEARLY AND INCLUDE BOUND JOURNALS AND PERIODICALS. THE LIBRARY ALSO HOUSES THE ARCHIVES WHICH INCLUDE THE MARCUS JONES ARCHIVES AND COLLECTION, AS WELL AS THE SAMUEL PARISH COLLECTIONS; BOTH MEN WERE LOCAL BOTANISTS IN THE LATE 19H CENTURY. HERBARIUM - THE COMBINED HERBARIUM OF RANCHO SANTA ANA BOTANIC GARDEN IS ABOUT THE TENTH LARGEST IN THE UNITED STATES AND THE THIRD LARGEST IN THE WESTERN UNITED STATES, WITH CURRENT HOLDINGS TOTALING OVER 1,100,000 SPECIMENS REPRESENTING PLANT DIVERSITY WORLDWIDE AND WITH SUPERLATIVE STRENGTHS IN HOLDING OF PLANTS FROM CALIFORNIA AND OTHER MEDITERRANEAN CLIMATE REGIONS. 830144 842039 CONSERVATION - WE ARE WORKING TO CONSERVE CALIFORNIA FLORA THROUGH INVENTORY, MONITORING, RESEARCH, HORTICULTURE, RESTORATION AND SEED BANK PROGRAMS. PLANT CONSERVATION AT RANCHO SANTA ANA BOTANIC GARDEN (RSABG) IS CENTRAL TO OUR MISSION AND IS A NATURAL EXTENSION OF OUR RICH HISTORY IN RESEARCH AND HORTICULTURE. CONSERVING BIODIVERSITY IS CHALLENGING AS WE FACE CATASTROPHIC DROUGHT, WILDFIRES, INVASION OF EXOTIC SPECIES, AND EXPANDING URBANIZATION AND DEVELOPMENT. RSABG HAS BEEN A CORNERSTONE IN THE WORLD OF CALIFORNIA NATIVE PLANT CONSERVATION AND, AS OUR CHALLENGES GROW, RSABG WILL CONTINUE TO WORK AT THE FRONT LINES. RSABG HAS ACTIVE PROGRAMS IN FLORISTIC RESEARCH, RARE PLANT RESEARCH AND MONITORING, POPULATION GENETICS, SEED COLLECTION AND PRESERVATION, PLANT PROPAGATION, RESTORATION, AND INVASIVE SPECIES MANAGEMENT TO ADVANCE CONSERVATION OF CALIFORNIA'S NATIVE PLANTS AND HABITATS. 676874 150 HORTICULTURE - LIVING PLANT COLLECTIONS: LIVING COLLECTION - THE LIVING COLLECTION CONTRIBUTES TO THE RESEARCH AND CONSERVATION MISSION OF THE GARDEN. THROUGH PUBLIC HORTICULTURE, THE LIVING COLLECTION ALSO PROMOTES THE THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. THE LIVING COLLECTION COVERS 86 ACRES HOUSING OVER 2,500 ACCESSIONS OF PLANTS NATIVE TO CALIFORNIA AND BAJA. THOSE ACCESSIONS REPRESENT 1,400 TAXA, DIFFERENT KINDS OF PLANTS, INCLUDING 900 SPECIES. SEED CONSERVATION PROGRAM - THE PRIMARY FUNCTION OF RANCHO SANTA ANA BOTANIC GARDEN'S SEED PROGRAM IS THE CURATION AND MANAGEMENT OF THE GARDEN'S EXTENSIVE SEED COLLECTION. THE COLLECTION IS COMPRISED OF OVER 4,000 ACCESSIONS REPRESENTING MORE THAN 1,600 CALIFORNIA NATIVE PLANT SPECIES AND CULTIVARS. 855490 574965 GRADUATE EDUCATION, COMMUNITY EDUCATION, VISITOR AND NURSERY SERVICES IN PROMOTION OF THE ORGANIZATION'S MISSION 855490 574965 3440800 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 107 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X KRISTINE CROSBY 9096258767 1500 N COLLEGE AVE CLAREMONT CA 91711 THOMAS C BRAYTON CHAIR 1.00 X X 0 0 0 DAVID BECKER BOARD MEMBER 1.00 X 0 0 0 ART BRAEGER BOARD MEMBER 1.00 X 0 0 0 STEPHEN BRYANT BOARD MEMBER 1.00 X 0 0 0 JAMES F BURKE BOARD MEMBER 1.00 X 0 0 0 ELIN DOWD VICE CHAIR, BOARD MEMBER 1.00 X X 0 0 0 RUSSEL FAUCETT BOARD MEMBER 1.00 X 0 0 0 LARRY GRILL BOARD MEMBER 1.00 X 0 0 0 EDWARD LANDRY BOARD MEMBER 1.00 X 0 0 0 JIM MCCLINTOCK BOARD MEMBER 1.00 X 0 0 0 MARY PERERA SECRETARY, BOARD MEMBER 1.00 X X 0 0 0 PEGGY SEARS PERRY BOARD MEMBER 1.00 X 0 0 0 MARSHALL W TAYLOR TREASURER, BOARD MEMBER 1.00 X X 0 0 0 ANN PLATT WALKER BOARD MEMBER 1.00 X 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 40.00 X 154455 0 5455 KRISTINE CROSBY DIRECTOR OF FINANCE 40.00 X 88939 0 20756 ANN SCOTT-PUTNEY DIRECTOR OF DEVELOPM 40.00 X 115074 0 5455 358468 0 31666 2 0 1 0 0 222927 164274 215972 1039903 29893 1643076 CONTRACT INCOME 712130 1017491 1017491 ADMISSION FEES & OTHER 712130 229845 229845 ALL OTHER PROGRAM SERV. REV 712130 41740 41740 EDUCATION-CLASSES 712130 22727 22727 LAB INCOME 712130 854 854 1312657 549960 549960 74563 0 74563 74563 74563 5393863 5095347 298516 298516 298516 20409 164274 88463 -68054 -68054 278347 126173 152174 152174 3962892 1464831 0 854985 369608 271900 69152 28556 2358344 1734905 441235 182204 430808 329795 80769 20244 210698 149893 45958 14847 1949 1159 790 20470 20470 168442 49223 78242 40977 104714 32823 27757 44134 42666 28668 13178 820 257356 124182 133136 38 120293 97063 424 22806 3204 3204 200899 148530 51869 500 80869 80869 PROGRAM COSTS/SUPPLIES 295915 205372 72002 18541 STIPENDS 158780 158780 LAB CHARGES 73422 73422 BOOKS/PUBLICATIONS 64720 24288 16372 24060 16419 10797 5624 -2 4979576 3440800 1141051 397725 660420 871642 341497 351742 176773 144307 62703 77999 7586245 5973078 1611360 1613167 23765709 23244047 571380 519292 27189842 26822196 903148 935380 90809 65863 6000 0 999957 1001243 X 19388223 18695739 1427549 1669306 5374113 5455908 26189885 25820953 27189842 26822196 X -1016684 677644 -29892 X X 0 1 X 1 0 X 1391446 1602863 1164130 1653880 1643076 7455395 1391446 1602863 1164130 1653880 1643076 7455395 7455395 618332 639826 1019780 543410 624523 3445871 1312657 1312657 12213923 0.61040 0.69270 X X X X 1 6099953 76939 158533 155584 6184697 5905787 67664 311803 185301 6099953 6133683 34250 -118468 143678 5905787 7759622 372221 -100072 1898088 6133683 8847081 29301 1285276 2402036 7759622 0.88220 0.11780 0 0 203628 203628 5863418 5148963 714455 213701 213701 1305498 824115 481383 1613167 4855173 712273 -34629 677644 4177529 -214637 -214637 3962892 5224105 244529 244529 4979576 0 4979576 PART III, LINE 1A: THE ORGANIZATION DOES NOT CAPITALIZE ITS COMPREHENSIVE LIVING COLLECTION OF CALIFORNIA NATIVE PLANTS, EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND THE WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY, OR RECOGNIZE THEM AS REVENUES OR GAINS. DONATIONS NEED NOT BE RECOGNIZED IF THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICES RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PART III, LINE 4: THE ORGANIZATION MAINTAINS A COMPREHENSIVE LIVING COLLECTION OF CALIFORNIAN NATIVE PLANTS, AN EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND A WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY. NO COST HAS BEEN CAPITALIZED FOR THESE COLLECTIONS AS IT IS IMPRACTICAL TO DETERMINE THEIR VALUE DUE TO THE LARGE NUMBER OF ITEMS AND THE LONG SPAN OF YEARS IT HAS TAKEN TO CREATE THE COLLECTIONS. IN ADDITION, CAPITALIZING COLLECTIONS CONTRADICTS STANDARDS OF COLLECTIONS STEWARDSHIP AND IS COUNTER TO THE ETHICAL STANDARDS SET FORTH BY THE MUSEUM FIELD. RESEARCH, LIBRARY AND HERBARIUM: LIBRARY AND ARCHIVE - THE RESEARCH LIBRARY CONTAINS APPROXIMATELY 48,000 VOLUMES AND 750 CURRENT JOURNALS AND PERIODICALS. ACQUISITIONS INCREASE YEARLY AND INCLUDE BOUND JOURNALS AND PERIODICALS. THE LIBRARY ALSO HOUSES THE ARCHIVES WHICH INCLUDE THE MARCUS JONES ARCHIVES AND COLLECTION, AS WELL AS THE SAMUEL PARISH COLLECTIONS; BOTH MEN WERE LOCAL BOTANISTS IN THE LATE 19H CENTURY. HERBARIUM - THE COMBINED HERBARIUM OF RANCHO SANTA ANA BOTANIC GARDEN IS ABOUT THE TENTH LARGEST IN THE UNITED STATES AND THE THIRD LARGEST IN THE WESTERN UNITED STATES, WITH CURRENT HOLDINGS TOTALING OVER 1,100,000 SPECIMENS REPRESENTING PLANT DIVERSITY WORLDWIDE AND WITH SUPERLATIVE STRENGTHS IN HOLDING OF PLANTS FROM CALIFORNIA AND OTHER MEDITERRANEAN CLIMATE REGIONS. HORTICULTURE - LIVING PLANT COLLECTIONS: LIVING COLLECTION - THE LIVING COLLECTION CONTRIBUTES TO THE RESEARCH AND CONSERVATION MISSION OF THE GARDEN. THROUGH PUBLIC HORTICULTURE, THE LIVING COLLECTION ALSO PROMOTES THE THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. THE LIVING COLLECTION COVERS 86 ACRES HOUSING OVER 2,500 ACCESSIONS OF PLANTS NATIVE TO CALIFORNIA AND BAJA. THOSE ACCESSIONS REPRESENT 1,400 TAXA, DIFFERENT KINDS OF PLANTS, INCLUDING 900 SPECIES. SEED CONSERVATION PROGRAM - THE PRIMARY FUNCTION OF RANCHO SANTA ANA BOTANIC GARDEN'S SEED PROGRAM IS THE CURATION AND MANAGEMENT OF THE GARDEN'S EXTENSIVE SEED COLLECTION. THE COLLECTION IS COMPRISED OF OVER 4,000 ACCESSIONS REPRESENTING MORE THAN 1,600 CALIFORNIA NATIVE PLANT SPECIES AND CULTIVARS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSISTED OF THE INITIAL ENDOWMENT RECEIVED IN 1934, WHICH PROVIDES ONGOING SUPPORT FOR THE ORGANIZATION, AND ENDOWMENT FUNDS RECEIVED IN SUBSEQUENT YEARS. THE NET ASSETS ASSOCIATED WITH THE ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENSE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES OF THE ORGANIZATION HAS INTERPRETED THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR- RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE ORGANIZATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF THE GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF THE SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE FOLLOWING FACTORS ARE TO BE CONSIDERED IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE ENDOWMENT FUNDS: - THE DURATION AND PRESERVATION OF THE FUND - THE PURPOSE OF THE ORGANIZATION AND THE DONOR-RESTRICTED ENDOWMENT FUND - GENERAL ECONOMIC CONDITIONS - THE POSSIBLE EFFECT OF INFLATION AND DEFLATION - THE EXPECTED TOTAL RETURN FROM INCOME AND APPRECIATION OF INVESTMENTS - OTHER RESOURCES OF THE ORGANIZATION - THE INVESTMENT POLICIES OF THE ORGANIZATION PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES COST OF GOODS SOLD GIFTS IN KIND FORM 990, PART IV, LINE 11F AS REQUIRED BY US GAAP, THE ORGANIZATION HAS IDENTIFIED AND EVALUATED ITS SIGNIFICANT TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAIN OPEN AND HAS DETERMINED THAT THERE IS NO MATERIAL UNRECOGNIZED BENEFIT OR LIABILITY TO BE RECORDED. THE OPEN TAX YEARS ARE THE YEARS ENDED JUNE 30, 2014 THROUGH JUNE 30, 2018 FOR FEDERAL AND THE YEARS ENDED JUNE 30, 2013 THROUGH JUNE 30, 2018 FOR CALIFORNIA TAX PURPOSES. THERE HAVE BEEN NO MATERIAL CHANGES IN UNRECOGNIZED BENEFITS AS OF JUNE 30, 2018, NOR ARE ANY MATERIAL CHANGES ANTICIPATED IN THE TWELVE MONTHS FOLLOWING JUNE 30, 2018. THERE HAVE BEEN NO RELATED TAX PENALITIES OR INTEREST, WHICH WOULD BE CLASSIFIED AS A TAX EXPENSE IN THE STATEMENT OF ACTIVITIES. GARDEN WITH A VIEW 184683 164274 20409 41100 20683 3200 23480 184683 164274 20409 41100 20683 3200 23480 88463 -68054 X X X X 0 0 0 0 0 0 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 154455 0 0 0 0 0 0 0 5455 0 159910 0 0 0 X 14 7485 X 794 X 35 3327 X AUCTION ITMS 61 17992 X SUPPLIES AND EQUIPMENT 1 160 X AUCTION FOOD/SUPPLIES 1 135 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS REVIEWED BY THE DIRECTOR OF FINANCE AND THE EXECUTIVE DIRECTOR. A COPY OF FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ANNUALLY REVIEWED AND RATIFIED BY THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR BOTH THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE WAS DETERMINED BY THE BOARD OF TRUSTEES FROM INFORMATION RECEIVED VIA REVIEWING OTHER COMPARABLE ORGANIZATIONS' SALARY PER FORM 990, AND VIA PUBLISHED COMPENSATION STUDIES. THE CFO COMMENCED EMPLOYMENT IN JULY 2008, AT WHICH TIME THE ABOVE PROCESS WAS COMPLETED. THE EXECUTIVE DIRECTOR WAS NEWLY APPOINTED TO THE POSITION OF EXECUTIVE DIRECTOR IN NOVEMBER 2012, SUBJECT TO A THREE YEAR EMPLOYMENT AGREEMENT, EFFECTIVE JUNE 2013. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XI, LINE 9: GIFTS IN KIND -29,892. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR