2019-09-09T17:46:31-05:00 2019-03-31 264022510 HARRIS & CO PLLC 2289 S BONITO WAY STE 100 MERIDIAN ID 83642 990 2018-04-01 820379274 IDAHO BOTANICAL GARDENS INC IDAH 2083438649 2355 OLD PENITENTIARY RD BOISE ID 83712 ERIN ANDERSON EXECUTIVE DIRECTOR 2083438649 2019-08-26 1 RYAN PALUSO P01262808 2083338965 2019-08-26 64.88.174.3 2019-08-26 12:33:11 MD P 1368D26A8C359A53491E977E3E677119708C0A90 952FFBCB27C678C9C0B93ABE39742F616068ECAF 2018 2019-02-21 02:37:17Z ERIN ANDERSON 2355 OLD PENITENTIARY RD BOISE ID 83712 1976549 0 X IDAHOBOTANICALGARDEN.ORG X 1983 ID TO CULTIVATE, EDUCATE, CELEBRATE, AND GROW OUR COMMUNITY BY CONNECTING PEOPLE, PLANTS AND NATURE. 21 21 55 800 0 0 874309 845298 963519 868468 780 3423 18338 -102674 1856946 1614515 0 0 0 0 859845 909940 0 0 124838 597344 701823 1457189 1611763 399757 2752 2076742 2096557 164649 181712 1912093 1914845 TO PROVIDE A FULL GARDEN EXPERIENCE FOR ALL AGES THAT ENHANCES COMMUNITY QUALITY OF LIFE THROUGH PLANT COLLECTIONS, EDUCATION PROGRAMS AND ENTERTAINMENT, CULTURAL AND COMMUNITY EVENTS. 0 0 129639 57348 EDUCATION: PROVIDED PROGRAMS, INITIATIVES, AND WORKSHOPS TO CHILDREN AND ADULTS AND A RICH ARRAY OF OPPORTUNITIES IN HORTICULTURAL AND ENVIRONMENTAL EDUCATION. EDUCATIONAL PROGRAMS ADVANCE A MISSION OF SUSTAINABILITY AND DEMONSTRATE OUR COMMITMENT TO EDUCATING STUDENTS AND THE GENERAL PUBLIC ABOUT ENVIRONMENTAL STEWARDSHIP SPECIFIC TO IDAHO AND THE INTERMOUNTAIN REGION AND ACROSS THE GLOBE. 598950 HORTICULTURE: OPERATED A BOTANICAL GARDEN OPEN TO THE GENERAL PUBLIC. PROVIDED OPPORTUNITY FOR THE PUBLIC TO VIEW AND LEARN ABOUT A WIDE VARIETY OF FLOWERS, PLANTS, ORNAMENTAL SHRUBS, AND TREES THAT THRIVE IN THE INTERMOUNTAIN REGION. GARDEN FACILITIES AND DISPLAYS PROMOTE SUSTAINABILITY AND CELEBRATE THE RICH CULTURAL CONNECTIONS BETWEEN PEOPLE AND PLANTS. 550719 675423 VISITOR SERVICES: WELCOMED AND ORIENTED VISITORS AND PROMOTED A POSITIVE VISITOR EXPERIENCE, PROVIDING VISITORS WITH CULTURAL EXPERIENCES FEATURING MUSIC, PAINTING AND SCULPTURE, CULINARY ARTS AND MORE IN A GARDEN SETTING. MANAGED VISITOR AMENITIES AND COORDINATED PUBLIC USAGE OF FACILITIES BY LARGER GROUPS FOR FUNCTIONS AND EVENTS. 1279308 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 55 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2083438649 2355 OLD PENITENTIARY RD BOISE ID 83712 CAROLINE MERRITT PRESIDENT 1.00 X X 0 0 0 JENNIFER BANKS VICE PRESIDENT 1.00 X X 0 0 0 BRIAN BUCKHAM TREASURER 1.00 X X 0 0 0 KELLY RYAN SECRETARY 1.00 X X 0 0 0 KATHY YOSHIDA ASSISTANT SECRETARY 1.00 X X 0 0 0 W BRET AMIDEO MEMBER 1.00 X 0 0 0 CONRAD BALL ASSISTANT TREASURER 1.00 X 0 0 0 MISTY STERK MEMBER 1.00 X 0 0 0 DAVID BERRY MEMBER 1.00 X 0 0 0 KEVIN COBB MEMBER 1.00 X 0 0 0 CAROL COLE MEMBER 1.00 X 0 0 0 MOYA DOLSBY MEMBER 1.00 X 0 0 0 RIALIN FLORES MEMBER 1.00 X 0 0 0 STACY FREEBURN FALKNER MEMBER 1.00 X 0 0 0 DAVID HUNT MEMBER 1.00 X 0 0 0 JOHN LARSON MEMBER 1.00 X 0 0 0 ELLEN MCKINNEY MEMBER 1.00 X 0 0 0 DIANA PARKER MEMBER 1.00 X 0 0 0 KIM SIEGENTHALER MEMBER 1.00 X 0 0 0 SARA BERRY PAST PRESIDENT 1.00 X 0 0 0 ERIN ANDERSON EXECUTIVE DIRECTOR 40.00 X 79017 0 4684 79017 0 4684 0 0 0 0 0 310384 24915 509999 41102 845298 GARDEN ADMISSION FEES 712130 811120 811120 EDUCATIONAL WORKSHOPS 712130 57348 57348 868468 4787 4787 104884 300966 -196082 -196082 -196082 1364 -1364 -1364 -1364 39744 24915 8085 31659 31659 113368 51619 61749 61749 1614515 732771 0 36446 81699 69158 8938 3603 695632 567106 91584 36942 60224 50975 6591 2658 72385 61268 7922 3195 13060 13060 75173 65618 3159 6396 45032 45032 93348 68500 6745 18103 74327 62912 8134 3281 41186 13211 27975 13911 6934 6703 274 154900 147084 7816 43190 36557 4727 1906 PROGRAMS & SPECIAL EVEN 91086 41689 6894 42503 SUPPLIES 23479 20288 1582 1609 OTHER PROGRAM EXPENSES 20401 15448 4147 806 EQUIPMENT RENTAL & MAIN 12730 7528 1640 3562 1611763 1279308 207617 124838 610346 670756 229958 112031 5079 10801 19552 23607 23575 28311 2583176 1332125 1188232 1251051 2076742 2096557 129278 134342 35371 47370 164649 181712 X 1720901 1806373 190692 107972 500 500 1912093 1914845 2076742 2096557 2752 0 X X 0 1 X 1 0 X 647982 727501 703808 874309 845298 3798898 647982 727501 703808 874309 845298 3798898 295174 3503724 74197 75627 48116 120451 109671 428062 4226960 4217049 0.82890 0.84200 X 500 500 500 500 500 500 500 500 500 500 0.00000 1.00000 0.00000 0 0 521161 116352 404809 112584 40776 71808 1949431 1174997 774434 1251051 X 1915481 0 1915481 -300966 -300966 1614515 1912729 300966 300966 1611763 0 1611763 PART V, LINE 4: THE ORGANIZATION ESTABLISHED A SUSTAINING FUND IN 2009. TO HELP START THE FUND, $500 WAS DONATED AND THE AMOUNT IS REQUIRED TO BE HELD IN AN FDIC INSURED ACCOUNT UNTIL A $250,000 BALANCE IS REACHED, AT WHICH TIME THE FUNDS WILL BE TRANSFERRED TO A BROKERAGE ACCOUNT. THERE WAS NO ACTIVITY IN THE FUND FOR THE YEARS ENDED MARCH 31, 2019 AND 2018. PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2019 AND 2018. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES ASSOCIATED WITH RENTAL INCOME -300,966. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ASSOCIATED WITH RENTAL INCOME 300,966. GROW THE GARDEN PARTY 64659 24915 39744 8085 64659 24915 39744 8085 8085 31659 X 1 APPRAISAL X 2 FMV AT DONATION DATE X AUCTION ITEMS 9 0 FMV AT DONATION DATE 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE IS EMPOWERED PER THE BYLAWS TO TRANSACT BUSINESS FOR THE ORGANIZATION SUBJECT TO THE REVIEW, APPROVAL AND RATIFICATION OF THE BOARD. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS OF THE ORGANIZATION AND THE IMMEDIATE PAST PRESIDENT AS VOTING MEMBERS AND THE EXECUTIVE DIRECTOR AS A NON-VOTING MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE EXECUTIVE COMMITTEE REVIEWS THE DOCUMENT AND REQUESTS COMMENTS FROM BOARD MEMBERS. THE EXECUTIVE COMMITTEE PRESENTS AND MAKES A RECOMMENDATION TO THE FULL BOARD AND THE BOARD VOTES TO APPROVE OR DISAPPROVE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AN ANNUAL QUESTIONNAIRE IS FILLED OUT BY OFFICERS, BOARD MEMBERS, KEY EMPLOYEES, AND DIRECTORS. INFORMATION IS REVIEWED AND MEMBERS WITH A CONFLICT OF INTEREST ARE REQUESTED TO ABSTAIN FROM VOTING ON THAT SPECIFIC MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR AND KEY BOARD MEMBERS CREATE A BUDGET FOR COMPENSATION. COMPENSATION IS COMPARED TO THAT OF OTHER SIMILAR ORGANIZATIONS NATIONALLY; SEVERAL BOARD MEMBERS ARE MEMBERS OF OTHER LOCAL NON-PROFIT ORGANIZATIONS AND DISCUSSION OF LOCAL COMPENSATION CAN FACTOR INTO THE BUDGET AS WELL. THE BUDGET IS PREPARED BY THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE, THEN SENT TO THE EXECUTIVE COMMITTEE FOR REVIEW AND THEN TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR.