2018-07-12T15:06:57-04:00 2017-09-30 260254161 Tuscan & Company PA 12621 World Plaza Ln Bldg 55 Fort Myers FL 33907 990 2016-10-01 650511429 Naples Botanical Garden Inc NAPL 4820 Bayshore Drive Naples FL 341127337 Donna McGinnis President CEO 2396437275 2018-06-20 true Jeffrey M Tuscan CPA P00184439 2393332090 2018-06-20 2016 2022-09-23 18:48:47Z 8342217 false X www.naplesgarden.org X 1995 FL Connecting people with plants by conserving and researching biological diversity of our collections and the ecosystems of the 26 latitude, engaging our visitors in learning about and inspiring our visitors to value plants, gardens and ecosystems. 25 25 95 424 248341 0 4657706 4983344 1689924 1823426 40984 189291 468695 664702 6857309 7660763 0 0 3021139 3605369 0 916027 3968586 4799982 6989725 8405351 -132416 -744588 55003049 54648784 5166868 5240147 49836181 49408637 Connecting people with plants by conserving and researching biological diversity of our collections and the ecosystems of the 26 latitude, engaging our visitors in learning about and inspiring our visitors to value plants, gardens and ecosystems. false false 6371056 2205542 In 2016-2017, the Garden continued to grow its community awareness. Over 215,000 visitors enjoyed the gardens, visitor center, retail and cafe. Visitors have many experiences in the Garden, including daily tours, concerts, special events, exhibits, etc. 282541 56117 Educational programming for adults and youth were continued and expanded in the Garden and The Kapnick Center for Education and Research. Programs are offered in classrooms, in the Garden, as well as at school outreach programs. Education programs include, but are not limited to, docent training, internships, lifelong learning, yoga and tai chi, school field trips, summer camps, and the W.O.N.D.E.R. program in the Smith Childrens Garden. The Garden is also involved with community sustainability initiatives, conservation research collaborations with Florida Gulf Coast University, and educational partnerships with local organizations; continued educational programs such as Collier Greens School Garden Outreach, Stetson University student internships, as well as new programming for Buehler Enabling Garden, including programs for those with Alzheimers, children with Autism, pre-vocational programming with Collier County High School students with special needs. 6653597 true true false false false false true true false true true true false false false true true false false false false false false false true false false false false true false false false false false false false true true false false false false false false false false true 42 0 95 true true true false false false false true true false false false false X 25 25 false false false true false false false true true false false true true true true true true true true false FL X The Organization 2396437275 4820 Bayshore Drive Naples FL 341127337 Thomas D McCann DirectorChairman 2.00 0.00 X X 0 0 0 David B Smith DirectorTreasurer 2.00 0.00 X X 0 0 0 Carl Crosetto DirectorVice Chairman 2.00 0.00 X X 0 0 0 Eleanor B Chabraja DirectorSecretary 2.00 0.00 X X 0 0 0 Jane Purdy Berger Director 2.00 0.00 X 0 0 0 Wilson G Bradshaw Director 2.00 0.00 X 0 0 0 Adam D Crescenzi Director 2.00 0.00 X 0 0 0 Fermin A Diaz Director 2.00 0.00 X 0 0 0 Grace Evenstad Director 2.00 0.00 X 0 0 0 Leslie K Fogg Director 2.00 0.00 X 0 0 0 Stephanie E Goforth Director 2.00 0.00 X 0 0 0 Judith A Herb Director 2.00 0.00 X 0 0 0 Lisa K Merritt Director 2.00 0.00 X 0 0 0 Karen M Scott Director 2.00 0.00 X 0 0 0 John E Vandenberg Director 2.00 0.00 X 0 0 0 Linda G White Director 2.00 0.00 X 0 0 0 Thompson Dyke Director 2.00 0.00 X 0 0 0 Barbara J Finn Director 2.00 0.00 X 0 0 0 Mark Goebel Director 2.00 0.00 X 0 0 0 Donna S Hall Director 2.00 0.00 X 0 0 0 Scott B Kapnick Director 2.00 0.00 X 0 0 0 Kathleen C Rooney Director 2.00 0.00 X 0 0 0 Juliet C Sproul Director 2.00 0.00 X 0 0 0 Catherine K Ware Director 2.00 0.00 X 0 0 0 Brian Holley Executive Director 40.00 0.00 X 222066 0 17848 Donna McGinnis PresidentCEO 40.00 0.00 X 0 0 0 Theresa Perkins Director of Finance 40.00 0.00 X 81064 0 22832 Kim Olson Director of Finance 40.00 0.00 X 0 0 0 James LaGrippe Immediate Past Chairman 2.00 0.00 X 0 0 0 303130 0 40680 1 true true false Mark Massey 2263 Sanibel Blvd Saint James City FL 33956 Garden construct 379751 Box Studio LLC 3453 State Highway 14N Cerrillos NM 87010 Exhibit fees 177798 TentLogix 2820 SE Martin Square Corporate Pkw Stuart FL 34994 Event rentals 157535 Commercial Concrete Systems 6220 Taylor Road Unit 101 Naples FL 34109 Garden construct 146141 4 1796511 752401 218198 2216234 870722 4983344 Admissions 900099 1767309 1767309 Education 900099 56117 56117 1823426 68906 68906 7200 7200 7200 7200 120385 120385 120385 120385 114170 752401 238575 -124405 -124405 881112 442879 438233 438233 Banquet & Weddings 721000 248341 248341 Miscellaneous Income 900099 95333 95333 343674 7660763 2382044 248341 47034 392212 152914 106214 133084 2540194 2041449 157406 341339 55231 41330 4965 8936 413732 309602 37194 66936 204000 152656 18339 33005 17217 8546 7446 1225 24875 12348 10758 1769 148225 73580 64103 10542 263178 200605 1550 61023 193987 152434 32579 8974 209762 142610 18486 48666 423370 411072 6149 6149 98791 69259 28721 811 128197 9702 26830 91665 1526824 1404678 61073 61073 116418 107104 4657 4657 Programs 964605 955075 9500 30 Bank Charges 110905 106081 4326 498 Bad Debt 225477 225477 Plant and Garden Supplies 190191 190191 157960 112361 9954 35645 8405351 6653597 835727 916027 8231 8505 807831 1125048 5240514 3563781 6888 21000 77660 84429 125770 225140 53791056 8448549 45033177 45342507 2826946 4248614 876032 29760 55003049 54648784 278741 657709 676399 1138959 4211728 3443479 5166868 5240147 X 42124635 42055924 5670541 4679294 2041005 2673419 49836181 49408637 55003049 54648784 -744588 317044 0 X false true X true false X 7139913 8624379 5548092 4754366 4983344 31050094 7139913 8624379 5548092 4754366 4983344 31050094 31050094 33842 30718 30669 64284 76106 235619 156117 128810 274775 173628 209503 942833 32228546 11408245 0.96340 0.71420 X Other income Part II line 10 or Part III line 12 Other income2012 Amount: $ 13,9842013 Amount: $ 13,8262014 Amount: $ 47,7962015 Amount: $ 37,7882016 Amount: $ 95,333Gross income on from fundraising events 2012 Amount: $ 142,1332013 Amount: $ 114,9842014 Amount: $ 226,9792015 Amount: $ 135,8402016 Amount: $ 114,170 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 4 89.00 1 true 360 10000 X X X X X Public Education false 3187125 732336 479153 150000 4248614 2888555 36935 282371 20736 3187125 1927881 997869 -37195 2888555 1486982 222558 218341 1927881 930513 377000 179469 1486982 0.19200 0.53900 0.26900 false false 6758478 6758478 44244953 7043283 37201670 2343450 1234282 1109168 444175 170984 273191 45342507 Beneficial Interest 4248614 C 4248614 Construction in Progress 29760 29760 X 8420686 317044 442879 759923 7660763 7660763 8848230 442879 442879 8405351 8405351 Easement policy or policies (Part II, line 5) Easements are inspected at least annually. Exotic vegetation as defined by county code is removed. Preserves shall be maintained in their natural state and are kept free of refuse and debris. Annual monitoring reports are prepared. Reports conservation easements (Part II, line 9) Easements are included in Land on the balance sheet and their maintenance is covered in salaries for staff and independent contractors, as well as contracted monitoring. Collections descriptions (Part III, line 4) We hold, as part of our collections, plants that are botanically, horticulturally and culturally significant to S Florida and the tropical region of the world. In addition to providing a nice place to relax, our plant displays provide an educational resource to the community as examples of plants that are proven to grow well in the S Florida climate. We also have various thematic collections that either provide an example of plants from other tropical habitats around the world or that are important culturally to the peoples or development of various tropical region. Botanically we also hold collections of plants from a variety of taxonomic groups that can be used by scientists or plant enthusiasts to study and compare the differences and relationships between plants and the habitats in which they grow. As an institution we record data related to the provenance, care and history of the collections which we can in turn use to make decisions about how the knowledge that we gain about these plants can benefit the community through botanical and horiticultural outreach and educational programs. Endowment funds intended uses (Part V, line 4) Funding of current year operations and FGCU scholarship (Dorothy Rygh Endowment). Other revenues not included on Form 990 (Part XI, line 2d) Reclassified cost of goods sold $442,879 Other expenses not included on Form 990 (Part XII, line 2d) Reclassified cost of goods sold $442,879 Footnote for uncertain tax position under FIN 48 (Part X) The Internal Revenue Service has determined that the Garden is exempt from incometaxes under the provisions of Internal Revenue Code Section 501(c)(3). In addition,the Garden is not a private Foundation within the meaning of Section 509(a) of theInternal Revenue Code. The Internal Revenue Code provides for taxation ofunrelated business income under certain circumstances. The rental of the Gardensfacility is subject to such unrelated business income taxes. The Gardens income taxreturns for the past three years are open and subject to examination by taxauthorities, and may change upon examination. Hats in Gard 762061 673961 88100 986 86561 49209 16600 59932 Golf Tourn 104510 78440 26070 1900 4210 3100 14224 1853 866571 752401 114170 1900 5196 89661 63433 16600 61785 238575 -124405 X X X false false false false false false false false false Brian Holley Executive Director 198681 23385 6750 11098 239914 James LaGrippe Immediate Past Chairman Fermin Diaz Board Member 13476 EngineeringArchitect false Supplemental Information for Schedule L The Organization engaged Stantec, a company in which Board Member, Fermin Diaz, is an officer of, for architectural and engineering services. The payment received was for a business transaction and not payment to Fermin Diaz in his capacity as a Board Member. X 30 803024 Market value X PlantsTrees 24 43994 Donors stmt of value X Services 8 14220 Donors stmt of value X FurnitureBooks 8 9484 Donors stmt of value false true true Third party arrangements (Part I, line 32b) The entity utilizes a third party to liquidate contributed stock upon receipt. Asset material diversion Part VI line 5 A former employee diverted assets in the amount of $225,477. The Organizations insurance company is investigating the incident and legal options are being considered. The Organization is pursuing recovery through insurance. The Organization changed auditors and is implementing corrective actions. Form 990 governing body review Part VI line 11 The return is prepared by the independent accountant and then reviewed by the Director of Finance. The Executive Committee receives the Form 990 electronically via email and then approves the return. A copy of the Form 990 is then emailed to the entire Board of Directors prior to filing with the IRS for their feedback. Conflict of interest policy compliance Part VI line 12c During meetings when a vote is taken there is a call for abstentions due to conflict. Members are also required to complete, attest and sign annual conflict of interest forms. CEO executive director top management comp Part VI line 15a Comparable salaries in the industry, market and not for profits are reviewed by the Executive Committee along with experience, performance and goals accomplished regarding the employee whose compensation is being determined. The deliberation of the compensation of the top management official is recorded in the minutes of the Executive Committee. The Chairman advises the CFO of any compensation approved by the Executive Committee. Other officer or key employee compensation Part VI line 15b Comparable salaries in the industry, market and not for profits are reviewed by the Executive Committee along with experience, performance and goals accomplished regarding the officer or key employee whose compensation is being determined. The deliberation of the compensation of the top management official is recorded in the minutes of the Executive Committee. The Chairman advises the CFO of any compensation approved by the Executive Committee. Governing documents etc available to public Part VI line 19 Governing documents, conflict of interest policy and financial statements are made available to the public upon request. General explanation attachment Form 990, Part VII, Section A:The organizations Executive Director, Brian Holley retired in January of 2017. He was succeeded by Donna McGinnis and the top management role was retitled to President and CEO. Since Donna McGinnis started in January of 2017 she did not receive a W2 for 2016 and will therefore have no compensation reported for her in this section.Theresa Perkins, Director of Finance, resigned in June 2017. Kim Olson, who previously held the title of Accounting Manager, took over the position of Director of Finance.Form 990, Part VI, Seciotn A, Line 1:The Executive Committee of The Naples Botanical Garden is made up of the Officers of the Board of Directors and has the complete authority of the Board between general meetings. All decisions made by the committee are ratified by the Board at the next general meeting.