2016-11-11T15:57:14-06:00 2015-12-31 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2015-01-01 581313284 THE ATLANTA BOTANICAL GARDEN INC % GARY DOUBRAVA JR CFO ATLA 4045911556 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 GARY DOUBRAVA CFO 4045911556 2016-11-15 true MARC AZAR P00746804 4048746244 2016-11-15 2015 2017-02-10 21:41:12Z MARY PAT MATHESON 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 45019349 false X WWW.ATLANTABG.ORG X 1976 GA THE MISSION OF THE ATLANTA BOTANICAL GARDEN IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. 33 33 261 400 1831567 18604305 28441986 5339864 6761979 433882 500940 3423035 3340164 27801086 39045069 0 0 0 0 5644668 6563854 343663 513659 1501082 11097343 12058631 17085674 19136144 10715412 19908925 144089666 161288408 43652398 42948135 100437268 118340273 X THE MISSION OF THE ATLANTA BOTANICAL GARDEN IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. THE GARDEN SERVES THE SOUTHEASTERN REGION AS A HORTICULTURAL AND EDUCATIONAL RESOURCE FOR GARDEN ENTHUSIASTS, THE GARDEN AND LANDSCAPE INDUSTRY, AND THE COMMUNITY AT LARGE. VISITORS CAN EXPERIENCE NATURAL ENVIRONMENTS FROM AROUND THE GLOBE THROUGH STUNNING GARDEN DISPLAYS, EDUCATIONAL PROGRAMS, SPECIAL EVENTS, AND EXHIBITIONS. OUR DOMESTIC AND INTERNATIONAL CONSERVATION WORK IS CRITICAL TO PRESERVING OUR NATURAL HERITAGE AND MANY OF OUR COLLECTIONS OF RARE AND ENDANGERED SPECIES CANNOT BE SEEN ANYWHERE ELSE IN THE WORLD. PERMANENT DISPLAYS FOCUS ON PLANT DIVERSITY, ECOLOGICAL PRINCIPLES, CONSERVATION, AND ADAPTATIONS TO SPECIFIC ENVIRONMENTS WITH AN EMPHASIS ON EDUCATION. THE ATLANTA BOTANICAL GARDEN HAS ONE OF THE MOST COMPLETE ORCHID REPOSITORIES IN THE WORLD, AS WELL AS A STATE-OF-THE-ART TISSUE CULTURE LAB CONTRIBUTING TO THE EMERGIN false false 13811842 6417833 During 2015, the Garden hosted 490,904 visitors to the Garden and at year end the Garden had 28,134 members of various membership classes. 1244543 344146 The Garden continued various events including a lecture series to promote horticultural knowledge and awareness. An after-school program, school tours and camp are conducted to bring environmental knowledge to children. 455220 Continued work was done to save rare and endangered species and to investigate methods of tissue culture and plant propagation. 15511605 true true false false false false false true false true true true false false true true true false false false true false false true true false false false false true false false false false false false false false true false false false true false false false false true X 113 0 true 261 true true true true CJ BD false false false true true false false false false X 33 33 false false false false false false false true true false false true true true true true true true true true false GA X GARY DOUBRAVA JR CFO 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 Douglas R Aldridge Board Chair 2.0 0.0 X 0 0 0 Mrs Thomas E Martin Jr Peggy Honorary Chair 2.0 0.0 X 0 0 0 Mason W Stephenson Vice Chair 2.0 0.0 X 0 0 0 Carol B Tome Secretary 2.0 0.0 X 0 0 0 John H Crawford IV Treasurer 2.0 0.0 X 0 0 0 Paul M Cushing Legal Counsel 2.0 0.0 X 0 0 0 Marie Hannon Associates President 2.0 0.0 X 0 0 0 Elizabeth Allen Trustee 1.0 0.0 X 0 0 0 Ramsay Battin Trustee: Board Development 1.0 0.0 X 0 0 0 Kenneth J Carrig Trustee 1.0 0.0 X 0 0 0 Charles W Cary Jr Trustee 1.0 0.0 X 0 0 0 David Dorton Trustee 1.0 0.0 X 0 0 0 Walter Dukes Trustee (resigned Jan. 2015) 1.0 0.0 X 0 0 0 Jennifer Djunene Flanagan Trustee 1.0 0.0 X 0 0 0 Nicholas R Franz Trustee 1.0 0.0 X 0 0 0 R Samuel Fraundorf Trustee 1.0 0.0 X 0 0 0 Shearon Glover Trustee: Capital Campaign 1.0 0.0 X 0 0 0 September Gray Trustee 1.0 0.0 X 0 0 0 Mark L Hanson Trustee 1.0 0.0 X 0 0 0 Babette Henagan Trustee 1.0 0.0 X 0 0 0 Mary Kay Kelly Trustee: Consrvation Advanceme 1.0 0.0 X 0 0 0 Cara Isdell Lee Trustee 1.0 0.0 X 0 0 0 Barbara W Levy Trustee 1.0 0.0 X 0 0 0 A Clarke Magruder Jr Trustee 1.0 0.0 X 0 0 0 Sally Morgens Trustee 1.0 0.0 X 0 0 0 Karen Parker Trustee 1.0 0.0 X 0 0 0 David Poroch Trustee (beginning 5/12/15) 1.0 0.0 X 0 0 0 Robert E Reiser Jr Trustee 1.0 0.0 X 0 0 0 Art Reid Trustee 1.0 0.0 X 0 0 0 Shane Smith Trustee 1.0 0.0 X 0 0 0 Dean Dubose Smith Trustee 1.0 0.0 X 0 0 0 Roger J Smith Trustee 1.0 0.0 X 0 0 0 James Dean Spratt Jr Trustee: Comm on Trustees 1.0 0.0 X 0 0 0 Keith M Townsend Trustee (beginning 9/8/2015) 1.0 0.0 X 0 0 0 Mary Pat Matheson President & CEO 40.0 0.0 X 378240 0 52837 Art Fix COO 40.0 0.0 X 203038 0 10364 Gary Doubrava Jr CFO 40.0 0.0 X 135676 0 17821 Leslie Myers VP, Development 40.0 0.0 X 118476 0 13171 835430 0 94193 4 false true false ED CASTRO LANDSCAPE 1125 OLD ELLIS ROAD ROSWELL GA 30076 LANDSCAPE 336685 CHIHULY INC 1111 NW 50TH STREET SEATTLE WA 981075120 EXHIBIT 322754 MURRAY GUARD INC PO BOX 1000 MEMPHIS TN 381480203 SECURITY 319040 PERKINS WILL INC PO BOX 71181 CHICAGO IL 606941181 ARCHITECT 309472 DANILLER COMPANY 3724 JEFFERSON STREET AUSTIN TX 78731 TELEMARKETING 303220 22 X 3154630 5880 171666 25109810 341147 28441986 TUITION 900099 344146 344146 ADMISSIONS 900099 6148483 6148483 MEMBERSHIP DUES 900099 269350 269350 6761979 339496 339496 0 0 1871118 1453183 417935 0 417935 435930 -14228 -3767 3457740 0 3268371 27925 189369 -27925 161444 -27925 189369 546165 5880 218054 328111 328111 0 3242750 1006747 2236003 1783334 452669 MISCELLANEOUS REVENUE 900099 197581 196781 800 CATERING COMMISSIONS 900099 156584 61661 94923 PHOTOGRAPHY 900099 3950 3950 358115 39045069 7370715 1831567 1400801 0 0 0 0 797977 582524 151616 63837 0 4954593 3616853 941373 396367 88922 64913 16895 7114 336060 245324 63851 26885 386302 282002 73398 30902 0 49611 49611 83500 83500 0 513659 513659 59943 59943 0 128947 128947 135256 96035 33815 5406 254867 180955 63717 10195 0 0 108098 90262 17836 0 0 1218678 1023691 170615 24372 0 3090735 2998013 61815 30907 366847 267798 55027 44022 AUXILIARY SERVICES 4577361 4577361 GENERAL GROUNDS & MAINT. 725327 580262 116052 29013 GARDENS IMPROVE. & MAINT 344045 344045 CONSERVATORY IMPROVE. & MAINT. 338842 338842 576574 222725 35446 318403 19136144 15511605 2123457 1501082 X 7786634 9948115 0 0 11106621 21098500 0 0 0 0 0 0 0 0 204588 229086 551869 514644 109638861 33693475 71244294 75945386 13059622 18455019 39889564 34489596 0 0 0 0 246474 608062 144089666 161288408 3309922 4266098 0 0 1430553 1448735 0 0 0 0 0 0 0 0 33300000 32750000 5611923 4483302 43652398 42948135 X 69823713 71912817 7438263 23182164 23175292 23245292 100437268 118340273 144089666 161288408 X 19908925 -2005920 X false true X true false X 5433292 10254223 13658901 18604305 28441986 76392707 0 0 5433292 10254223 13658901 18604305 28441986 76392707 8507626 67885081 1322653 1517449 1948996 2166160 2126341 9081599 1518022 1845472 2037822 2319383 1831567 9552266 186092 144604 184003 134253 295654 944606 95971178 30363235 0.70735 0.63971 X SCH A, PART II, LINE 10 SEE DETAIL IN SCH A ATTACHMENT 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 838018 X false 30613555 24552243 8703607 34735 46427456 29162596 14833013 13345038 37016 30613555 25631761 9915023 6369260 14928 29162596 19933314 6147786 436714 12625 25631761 18157499 2151215 361679 13721 19933314 0.50070 0.49930 false false 3845210 3845210 67911629 22688904 45222725 37882023 11004572 26877451 75945386 HEDGE FUNDS 34489596 F 34489596 0 PROMISSORY NOTE PAYABLE 1909692 INTEREST RATE SWAP 2573610 4483302 X 39894435 -2005920 149720 2705566 849366 39045069 39045069 21991430 149720 2705566 2855286 19136144 19136144 FORM 990, SCHEDULE D, PART III, LINE 1A The Garden's collections include living plants, books, prints and herbarium specimens. The Garden has not capitalized the collections; instead the cost of collection items is reported as a decrease in the appropriate class of net assets and proceeds from the sale of collection items or insurance recoveries of lost or destroyed collection items are reported as an increase in the appropriate class of net assets in the accompanying statement of activities and changes in net assets. The Garden's collections are maintained for display, education, conservation and enjoyment rather than for financial gain. Collections are important assets of the Garden and are protected, kept unencumbered, cared for and preserved. FORM 990, SCHEDULE D, PART III, LINE 4 IN THE PAST, THE ORGANIZATION HAS RECEIVED NON-CASH CONTRIBUTIONS OF OUTSIDE ARTWORK. THE ARTWORK IS USED IN THE GARDENS TO ENHANCE THE BEAUTY OF THE GARDENS. SCHEDULE D, PART V, LINE 4-ENDOWMENT FUNDS THE GARDEN'S ENDOWMENT FUNDS HAVE BEEN BUILT OVER THE YEARS TO PROVIDE LONG-TERM FUNDING FOR UPKEEP OF GROUNDS AND PROPERTY AT THE GARDEN. FORM 990, SCHEDULE D, PART X-ASC 740 FOOTNOTE THE GARDEN HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(A)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE GARDEN HAD NO SIGNIFICANT UNRELATED BUSINESS TAXABLE INCOME DURING 2015 AND 2014; ACCORDINGLY, NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. . THE GARDEN ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE GARDEN TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE GARDEN BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINIATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2012. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE 1,451,790 FUNDRAISING EXPENSE 218,054 COGS 1,007,797 LOSS ON DISP OF ASSET 27,925 ----------- TOTAL 2,705,566 =========== SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 1,451,790 FUNDRAISING EXPENSE 218,054 COGS 1,007,797 LOSS ON DISP OF ASSET 27,925 ----------- TOTAL 2,705,566 =========== Central America and the Caribbean Investments 5582710 5582710 5582710 true false false false false false Sch F, Part I, Line 3, col f Amounts in col f represent investments for the region. These are reported for financial statement purposes at their fair market value at year-end. X X X X X X X true DANILLER COMPANYNPO TELEMARKET true 657286 259522 397764 LEMASTER MARKETING GROUP INC TELEMARKET true 234651 97632 137019 COXE CURRY ASSOCIATES CONSULTING false 0 156505 891937 513659 534783 GA GALA 447829 5780 442049 55656 40000 20000 72714 GARDEN TOUR 104216 100 104116 29684 0 552045 5880 546165 55656 40000 20000 102398 218054 328111 X X X X X false true false false false true false true false Mary Pat Matheson President & CEO 285740 0 75000 0 17500 0 44100 0 8737 0 431077 0 0 0 Art Fix COO 171038 0 32000 0 0 0 6096 0 4268 0 213402 0 0 0 Gary Doubrava Jr CFO 120676 0 15000 0 0 0 4282 0 13539 0 153497 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE ATLANTA BOTANICAL GARDEN, INC PAID INTO A 457(F) plan FOR MARY PAT MATHESON IN THE AMOUNT OF $17,500 IN 2015. NON-FIXED PAYMENTS OF COMPENSATION IN 2015, $6,700 OF LIFE INSURANCE PREMIUMS AND $938 OF DISABILITY PREMIUMS WERE PAID AS PART OF MARY PAT MATHESON'S EMPLOYMENT CONTRACT. DEFERRED COMPENSATION PER MARY PAT MATHESON'S EMPLOYMENT AGREEMENT, THE ATLANTA BOTANICAL GARDEN ACCRUED DEFERRED COMPENSATION FOR HER, $35,000 IN 2015 AND 2014, AND $20,000 PER YEAR IN PRIOR YEARS. PER HER CONTRACT, ENTITLEMENT TO THE DEFERRED COMPENSATION WOULD OCCUR AFTER A THREE-YEAR VESTING PERIOD IF SHE WAS STILL EMPLOYED AT THE ORGANIZATION AND IF THE ORGANIZATION HAD NOT EXPERIENCED A CUMULATIVE OPERATING BUDGET DEFICIT OVER THE THREE-YEAR PERIOD. CONSISTENT WITH THE AGREEMENT TERMS AND WORK PERFORMED, ALL AMOUNTS WERE PAID OUT DURING 2015. OFFICER BONUSES BONUSES FOR OFFICERS ARE BASED ON COMPANY PERFORMANCE AND/OR PERCENTAGE OF SALARY. THE EXECUTIVE COMMITTEE APPROVES BONUSES PAID TO THE PRESIDENT AND CEO. THE PRESIDENT AND CEO APPROVES THE BONUSES PAID TO THE OTHER OFFICERS. X 14 341147 FMV false true true FORM 990, SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE ORGANIZATION, WELLS FARGO IMMEDIATELY SELLS THE STOCK. NUMBER OF CONTRIBUTIONS THE ORGANIZATION REPORTED THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, LINE 11B The organization's 990 is initally reviewed by the Finance committee members with the CFO and President/CEO. In addition, an electronic version is sent to all Garden Trustees for informational review. FORM 990, PART VI, LINE 12A The Garden's Trustees and Employees annually file a statement of compliance with the company's Conflict of Interest policy. FORM 990, PART VI, 12C All trustees, directors, and key employees are requested to review, attest no conflicts occur or disclose any potential conflicts and agree to comply with the conflict of interest policy annually. Disclosed conflicts are reviewed by the organization's legal counsel. FORM 990, PART VI, LINE 13 The Garden does have a Whistleblower policy in place at 12/31/2015. FORM 990, PART VI, LINE 14 The Garden does have a written document retention and destruction policy in place at 12/31/2015. FORM 990, PART VI, LINE 15 The compensation for the Garden's President & CEO is established by a compensation committee of the Board of Trustees. The Trustees on the committee are independent and use information from industry compensation surveys and similar organizations' 990 information. The Executive Committee approves the final salary package. FORM 990, PART VI, LINE 19 The organization makes the audited financials, record retention policy, whistleblower policy and conflict of interest policy available on the Garden's web page. All other internal documents are not made available to the public, however, one can request copies of documents and the organization may decide to grant the request. Upon request, the organization does provide a copy of the tax return. FORM 990, PART XI, LINE 5 UNREALIZED GAINS ON INVESTMENTS -2,442,099 CHANGE IN MARKET VALUE OF INTEREST RATE SWAP 436,179 ----------- TOTAL -2,005,920 =========== EXTENSION PROPERTIES LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 31527 398921 ABG PINE-DEAR CREATIONS LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 30755 418231 ABG GAINES WOODS AND SMITH LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 34633 225883 ABG