2018-07-30T16:37:05-05:00 2017-12-31 812173134 ELIOTT MORRA CPA PC 85 SALEM END LANE FRAMINGHAM MA 01702 990 2017-01-01 133873765 POLLY HILL ARBORETUM INC POLL 5086939426 809 STATE ROAD WEST TISBURY MA 02575 TIMOTHY BOLAND EXECUTIVE DIRECTOR 5086939426 2018-07-16 1 ELIOTT MORRA CPA P00247438 6177758958 2017 2022-09-23 18:48:47Z TIMOTHY BOLAND 6050638 0 X WWW.POLLYHILLARBORETUM.ORG X 1996 DE CREATING AND MAINTAINING A WELL DOCUMENTED COLLECTION OF LIVING PLANTS. EDUCATING STUDENTS OF ALL AGES REGARDING THE LIVING COLLECTION. PROVIDING PUBLIC ACCESS TO THESE FACILITIES. 11 11 18 200 0 1 1257306 536170 166069 187376 1027199 837356 0 0 2450574 1560902 0 0 0 0 867360 832101 0 0 142182 559129 677817 1426489 1509918 1024085 50984 26960378 29441320 56118 20247 26904260 29421073 X THE MISSIONS OF THE ARBORETUM INCLUDE DEVELOPING, CREATING AND MAINTIANING A WELL DOCUMENTED COLLECTION OF LIVING PLANTS THAT WERE PROPOGATED BY MRS. POLLY HILL AND HAVE PROVED TO BE HARDY ON THE ISLAND OF MARTHA'S VINEYARD; PRESERVING AND CONSERVING THE ARBORETUM AND ITS GARDENS; PROVIDING PUBLIC ACCESS TO THESE FACILITIES AND INSTRUCTING AND EDUCATING STUDENTS OF ALL AGES REGARDING BOTANY, GARDENING, HORTICULTURE AND TOPICS RELATED TO THE LIVING COLLECTIONS OF THE ARBORETUM. 0 0 1129833 175873 RESEARCH AND STUDY OF PLANTS AND OTHER ASPECTS OF GARDENING ANDHORTICULTURE PARTICULARY WITH REFERENCE TO RARE PLANTS GROWN INTHE ARBORETUM. INVITING AUTHORITES IN THE FIELD FOR CONSULTATIONAND GUIDANCE AND MAINTAINING DOCUMENTATION OF THE LIVING PLANTS. 6919 11504 EDUCATING THE PUBLIC REGARDING VARIOUS PLANTS, GARDENING ANDHORTICULTURE THROUGH EDUCATIONAL SEMINARS AND LECTURES. 1136752 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 10 0 18 1 1 1 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X TIMOTHY BOLAND 5086939426 809 STATE ROAD WEST TISBURY MA 02575 X SANFORD BROWN DIRECTOR 1.00 X 0 0 0 DENNIS BUSHE DIRECTOR 1.00 X 0 0 0 SARAH GRIFFIN DIRECTOR 1.00 X 0 0 0 PAMELA KOHLBERG DIRECTOR 1.00 X 0 0 0 CLAIRE SAWYERS DIRECTOR 1.00 X 0 0 0 E DOUGLAS SEDERHOLM DIRECTOR 1.00 X 0 0 0 SUSAN WASSERMAN DIRECTOR & SECRETARY 1.00 X X 0 0 0 GARY MONTROWL DIRECTOR & TREASURER 1.00 X X 0 0 0 HUNTER MOORMAN DIRECTOR & PRESIDENT 1.00 X X 0 0 0 RICHARD M REISCHE DIRECTOR 1.00 X 0 0 0 TIMOTHY BOLAND EXEUTIVE DIRECTOR 40.00 X 183359 0 41370 183359 0 41370 1 0 1 0 0 536170 536170 OTHER 900099 101967 101967 MEMBERSHIPS 900099 85409 85409 187376 356048 356048 4971044 4489736 481308 481308 481308 1560902 668684 0 356048 183359 91679 45840 45840 433687 320230 78017 35440 151302 114824 19108 17370 63753 48363 9291 6099 41803 17610 22489 1704 34039 34039 6913 6913 156516 135718 14553 6245 66734 58138 5784 2812 MAINTENANCE AND REPAIRS 228157 193516 24249 10392 PRINTING AND PUBLICATIO 40390 31322 1695 7373 EDUCATION AND CONFERENC 32928 29272 1746 1910 SPECIAL EVENTS 21509 16757 1480 3272 48828 38371 6732 3725 1509918 1136752 230984 142182 1 750687 116485 217283 170720 569177 543972 3980 3980 30000 30000 7737781 1951698 5780675 5786083 16723370 19439204 2885206 3350875 26960378 29441320 56118 20247 56118 20247 X 8124222 8402930 5358656 7596761 13421382 13421382 26904260 29421073 26960378 29441320 50984 2662639 -196810 0 X 0 1 X 1 0 X 10633567 632740 843940 1352981 621579 14084807 10633567 632740 843940 1352981 621579 14084807 10671908 3412899 248350 258766 246233 273984 356048 1383381 15468188 349526 0.22060 0.23210 X THE ARBORETUM NORMALLY RECEIVES >35% OF ITS SUPPORT FROM PUBLIC SUPPORT. IT MAINTAINS A DEVELOPMENT PROGRAM TO SOLICIT FUNDS FROM THE PUBLIC AND HAS BROAD-BASED SUPPORT. IF IT WERE NOT FOR THE ONE-TIME GIFT DESCRIBED BELOW, OR IF THE GIFT HAD BEEN EXCLUDED AS AN UNUSUAL GIFT, THE ARBORETUM WOULD HAVE PASSED THE PUBLIC SUPPORT TEST WITH 47% PUBLIC SUPPORT IN 2013; 52% PUBLIC SUPPORT IN 2014; 39% PUBLC SUPPORT IN 2015; 49% PUBLIC SUPPORT IN 2016; AND 56% PUBLIC SUPPORT IN 2016 (CALCULATIONS AVAILABLE UPON REQUEST). EVEN WITH THIS DONATION THE ARBORETUM STILL RECEIVED 22%, 23%, 20%, 21% AND 21% OF ITS DONATIONS FROM PUBLIC SUPPORT IN 2017, 2016, 2015, 2014 AND 2013. PUBLIC SUPPORT ALSO ACCOUNTED FOR 36%, 41%, AND 53% IN 2012, 2011, AND 2010, RESPECTIVELY. THE ARBORETUM HAS FAILED THE PUBLIC SUPPORT TEST ONLY BECAUSE OF A LARGE, ONE-TIME, DONATION MADE IN 2013. THE ARBORETUM HAS PASSED THE PUBLIC SUPPORT TEST IN EVERY YEAR PRIOR TO 2013 AND, EXCLUSIVE OF THIS ONE GIFT, INTENDS TO PASS IT AGAIN EVERY YEAR GOING FORWARD.DURING 2013 THE ARBORETUM RECEIVED A $10,000,000 GIFT FROM A FOUNDATION. THIS LARGE, ONE-TIME, GIFT WAS GIVEN IN 2013 AT THE RECOMMENDATION OF A PERSON WHO SAT ON THE BOARDS OF BOTH ORGANIZATIONS. THIS PERSON RETIRED FROM THE ARBORETUM'S BOARD IN OCTOBER 2015. AT THE TIME OF THE GIFT IT WAS HER WISH, AND THAT OF THE FOUNDATION, THAT THIS GIFT WOULD HELP SECURE THE FINANCIAL SUSTAINABILITY AND INDEPENDENCE OF THE ARBORETUM INTO THE FUTURE. $9,000,000 OF THE DONATION WAS RESTRICTED TO THE ARBORETUM'S PERMANENT ENDOWMENT AND $1,000,000 WAS TEMPORARILY RESTRICTED TO CREATE A MATCHING CHALLENGE GRANT. THE INTENT OF THE ENDOWMENT'S RESTRICTIONS IS TO PROVIDE FINANCIAL SECURITY GOING FORWARD. THE $1,000,000 CHALLENGE GRANT WAS RESTRICTED TO EXPANDING THE ARBORETUMS EDUCATIONAL AND RESEARCH FACILITIES. THESE RESTRICTIONS DO NOT GIVE THE FOUNDATION ANY CONTROL OVER HOW OR WHEN THE ARBORETUM USES THESE FUNDS. FURTHER, IN 2015, THE ARBORETUM USED THE $1,000,000 GIFT AS MATCHING FUNDS TO HELP IT OBTAIN A GRANT FROM THE COMMONWEALTH OF MASSACHUSETTS FOR THE PURPOSE OF EXPANDING ITS EDUCATIONAL AND RESEARCH FACILITIES.THE ARBORETUM COULD NOT EXCLUDE THE GIFT AS AN "UNUSUAL GIFT" BECAUSE WE DID NOT BELIEVE THAT THE FOUNDATION WAS A "DISINTERESTED PARTY". THE ARBORETUM RECEIVED GIFTS FROM THE FOUNDATION TOTALING $649,200 IN THE PRECEDING 4 YEARS AND A MEMBER OF THE BOARD OF THE ARBORETUM AT THAT TIME WAS ALSO ON THE BOARD OF THE FOUNDATION. IF NOT FOR THIS RELATIONSHIP THIS DONATION WOULD HAVE BEEN EXCLUDED AS AN UNUSUAL GIFT. THIS BOARD MEMBER RETIRED FROM THE ARBORETUM'S BOARD IN OCTOBER, 2015. IT IS EXPECTED THAT DONATIONS FROM BOTH THE BOARD MEMBER AND THE FOUNDATION WILL GREATLY DIMINISH (THEIR COMBINED DONATIONS TOTALLED $20,000; $20,000 AND $20,000 IN 2016, 2015 AND 2014, RESPECTIVELY). NEITHER THE FORMER BOARD MEMBER NOR THE FOUNDATION THAT MADE THE GIFT HAS NOR WILL HAVE THE ABILITY TO EXERCISE ANY CONTROL OVER THE ARBORETUM. THE BOARD OF THE ARBORETUM IS COMPRISED MAINLY OF NON-RELATED INDIVIDUALS FROM VARIOUS GEOGRAPHICAL LOCATIONS WHOSE COMMON BOND IS THEIR INTEREST IN MAINTAINING THE ARBORETUM AS AN EDUCATIONAL RESOURCE FOR THE PUBLIC, AS CONSERVED, CULTIVATED LAND, AND FOR PUBLIC ENJOYMENT. IN DOING THIS THE BOARD REPRESENTS THE BROAD INTERESTS OF THE PUBLIC. THE ARBORETUM MAINTAINS A UNIQUE LIVING COLLECTION OF PLANTS THAT IS OPEN TO THE GENERAL PUBLIC, FOR FREE, EVERY DAY FROM DAWN TO DUSK AND RUNS EDUCATION PROGRAMS FOR THE GENERAL PUBLIC ON A FREQUENT AND ON-GOING BASIS. WE BELIEVE, GIVEN THESE FACTS AND CIRCUMSTANCES, THAT THE ARBORETUM HAS PASSED THE 10%-FACTS-AND CIRCUMSTANCES PUBLIC SUPPORT TEST. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 60.00 1 1 1.00 19551958 3172134 756212 21967880 19336794 578476 418137 781449 19551958 19520289 470541 654036 19336794 18763403 1246910 490024 19520289 7550027 9000000 2562528 349152 18763403 0.08000 0.61000 0.31000 0 0 2377232 2377232 4868086 1554869 3313217 339948 269154 70794 152515 127675 24840 5786083 ENDOWMENT LTD PARTNERSHIP 3350875 F 3350875 4026731 2662639 2662639 1364092 196810 196810 1560902 1509918 0 1509918 0 1509918 FORM 990, SCHEDULE D, PART II, LINE 9 THE ARBORETUM ACCOUNTED FOR THE PROCEEDS AS REVENUE IN THE YEAR THE EASEMENT WAS RECEIVED. X X X X X 0 0 0 0 0 0 0 0 0 TIMOTHY BOLAND EXEUTIVE DIRECTOR 183359 0 0 0 0 0 0 0 41370 0 224729 0 0 0 TIMOTHY BOLAND EXECUTIVE DIRECTOR MORTGAGE ON RESIDENCE X 651792 543972 0 1 1 543972 990, PART V, LINE 3B THE ARBORETUM HAS NOT FILED THE FORM 990T AS OF THE FILING OF THIS FORM 990, BUT WILL DO SO PRIOR TO THE DUE DATE OF THE FORM 990T. THE ARBORETUM MAY NOT RECEIVE THE K-1 WHICH WILL INCLUDE THE UBTI INFORMAITON UNTIL AFTER THE EXTENDED DUE DATE OF THE FORM 990. WHEN THAT OCCURS THE ARBORETUM WILL ESTIMATE THE INCOME ON THE FORM 990. IT WILL USE THE ACTUAL K-1, WHEN RECEIVED, TO PREPARE THE FORM 990T AND PAY ALL APPROPRIATE INCOME TAXES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY MANAGEMENT, REVIEWED AND APPROVED BY THE FINANCE COMITTEE AND THEN REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ARBORETUM REQUIRES ALL BOARD MEMBERS TO FILL OUT FORMS, ANNUALLY, DISCLOSING ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE, MADE UP OF MEMBERS OF THE BOARD, DETERMINES KEY EMPLOYEES SALARIES BY AN INDUSTRY SALARY REVIEW FROM GUIDESTAR AND REVIEW OF FORMS 990 OF OTHER ORGANIZATIONS. THE COMITTEE MEETS AND REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND DETERMINES APPROPRIATE SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ARBORETUM WILL MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST OF ANY INTERESTED PARTY.