2018-11-09T08:27:57-06:00 2017-12-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2017-01-01 310711248 THE JAMES M COX JR ARBORETUM FOUNDATION JAME 9374349005 6733 SPRINGBORO PIKE DAYTON OH 454493496 ELISE HAFENBRACK PRESIDENT 9374349005 2018-11-08 1 MAXWELL M SULLIVAN CPA P01679066 5132413111 2018-11-07 70.62.29.242 2018-11-08 15:19:28 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 BA85DB6E1AAB0DBE88F28465BC823B76859A9B68 2017 2019-02-21 02:37:17Z ELISE HAFENBRACK 6733 SPRINGBORO PIKE DAYTON OH 454493496 1173549 0 X WWW.COXARBORETUMFOUNDATION.ORG X 1963 OH PROVIDE EDUCATIONAL, SCIENTIFIC, CIVIC AND CULTURAL PROGRAMS AND ACTIVITIES. 8 8 0 9 0 0 101391 123461 0 0 56928 151648 37669 15967 195988 291076 736926 0 0 0 0 0 0 0 3586 144212 138620 881138 138620 -685150 152456 2361733 2650423 59198 42802 2302535 2607621 PROVIDE EDUCATIONAL, SCIENTIFIC, CIVIC AND CULTURAL PROGRAMS AND ACTIVITIES RELATING TO THE ADVANCEMENT OF ARBORICULTURE, HORTICULTURE AND RELATED FIELDS BY PROVIDING SUPPORT FOR THE COX ARBORETUM AS A FREE ARBORETUM/MUSEUM FOR THE BENEFIT OF THE GENERAL PUBLIC. 0 0 109389 4280 ANNUAL PLANTINGS, CAPITAL IMPROVEMENTS AND SPECIAL EDUCATIONAL PROGRAMS AND ACTIVITIES RELATED TO HORTICULTURE AND ARBORICULTURE AT COX ARBORETUM. 109389 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHARLOTTE MILLER 9374166103 409 E MONUMENT AVE 3RD FLOOR DAYTON OH 45402 X MANDY GOUBEAUX PRESIDENT 2.00 X X 0 0 0 ELISE HAFENBRACK VICE PRESIDENT 2.00 X X 0 0 0 JASON ECKERT SECRETARY 2.00 X X 0 0 0 ALAN BROWN TREASURER 2.00 X X 0 0 0 CHAD MAGGARD BOARD MEMBER 2.00 X 0 0 0 JANA COLLIER BOARD MEMBER 2.00 X 0 0 0 KATHY SPERRY BOARD MEMBER 2.00 X 0 0 0 LOIS SUTHERLAND BOARD MEMBER 2.00 X 0 0 0 0 0 0 0 0 0 0 0 54945 68516 860 123461 114591 114591 101851 90164 11687 11687 11687 827665 790608 37057 37057 37057 5981 1701 4280 4280 291076 4280 0 163335 14238 14238 7192 7192 4034 4034 8493 5351 1699 1443 600 378 120 102 1931 1217 386 328 EDUCATION PROGRAM 53534 53534 GROUNDS AND GARDEN 31828 31828 SPECIAL EVENTS 3759 3759 NEWSLETTER 2938 2938 10073 6350 2010 1713 138620 109389 25645 3586 163735 151857 2197998 2498566 2361733 2650423 7749 27362 51449 15440 59198 42802 X 386590 473045 1915945 2134576 2302535 2607621 2361733 2650423 X 152456 122810 29820 X X 0 1 X 1 0 X 266882 155591 125567 101391 123461 772892 266882 155591 125567 101391 123461 772892 7850 765042 41249 91480 181707 216442 530878 1303770 9760 0.58680 0.69220 X 0 406694 122810 122810 283884 7192 7192 291076 131428 0 131428 7192 7192 138620 FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY OF THE RETURN IS SENT TO MANAGEMENT FOR DISTRIBUTION. VERIFICATION FROM MANAGEMENT IS REQUESTED PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS A REGULARLY SCHEDULED ANNUAL REVIEW TO MONITOR AND ENFORCE ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION NO LONGER HAS THE SERVICES OF EMPLOYEES; THIS INCLUDES A CEO, EXECUTIVE DIRECTOR, OR PAID TOP MANAGEMENT OFFICIAL. THE ORGANIZATION'S POLICY IS THAT ALL OFFICER AND BOARD MEMBERS SERVE ON A VOLUNTARY BASIS AND ARE NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT - CHANGE IN ACCOUNTING POLICY RELATED TO MEMBERSHIP 29,076. PRIOR PERIOD ADJUSTMENT - CHANGE IN ACCOUNTING POLICY RELATED TO MEMBERSHIP 744. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE INDEPENDENT AUDIT. THIS IS CONSISTENT WITH THE PRIOR YEAR. FORM 990, PART XI, LINE 9: DURING 2017, THE FOUNDATION CHANGED IS POLICY RELATED TO AMOUNTS RECEIVED FOR MEMBERSHIPS. UNDER THE PRIOR POLICY, AMOUNTS RECEIVED FOR MEMBERSHIPS WERE INITIALLY RECORDED AS DEFERRED REVENUE AND SUBSEQUENTLY RECOGNIZED RATABLY OVER THE TERM OF THE MEMBERSHIP. AFTER EVALUATING THE NATURE OF THE MEMBERSHIPS, THE BENEFITS RECEIVED BY MEMBERS AND THE COST TO PROVIDE BENEFITS, THE FOUNDATION DETERMINED THAT SUCH AMOUNTS WOULD BE MORE APPROPRIATELY CLASSIFIED AS DONOR SUPPORT. ACCORDINGLY, NET ASSETS WERE RESTATED AS OF JANUARY 1, 2016 TO REFLECT THE CHANGE IN ACCOUNTING POLICY. IN ADDITION, DURING 2017, THE FOUNDATION DETERMINED THAT CERTAIN CATEGORIES OF NET ASSETS WERE MISCLASSIFIED.