NEW ENGLAND BOTANICAL CLUB INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NEW ENGLAND BOTANICAL CLUB INC (EIN 04-6042239)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-31
- IRS object ID
- 202523039349302892
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-31T01:32:35Z | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046042239 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEW ENGLAND BOTANICAL CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWE | BusinessNameControlTxt |
| Phone | 2077516426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 DIVINITY AVENUE | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | W Donald Hudson Jr | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2077516426 | PhoneNum |
| Signature | 2025-10-30 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | New England Botanical Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | W Donald Hudson Jr Treasurer | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 Mosquito Run | AddressLine1Txt |
| City | Arrowsic | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04530 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $130,811 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.rhodora.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1896 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | The mission of the New England Botanical Society (sic New England Botanical Club, Inc.) is to increase knowledge and appreciation of the flora of New England. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $33,962 | PYContributionsGrantsAmt |
| CY Contributions Grants | $39,911 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $44,591 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $47,147 | CYProgramServiceRevenueAmt |
| PY Investment Income | $40,847 | PYInvestmentIncomeAmt |
| CY Investment Income | $43,609 | CYInvestmentIncomeAmt |
| PY Other Revenue | $151 | PYOtherRevenueAmt |
| CY Other Revenue | $144 | CYOtherRevenueAmt |
| PY Total Revenue | $119,551 | PYTotalRevenueAmt |
| CY Total Revenue | $130,811 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,770 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,150 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $17,963 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $32,900 | PYOtherExpensesAmt |
| CY Other Expenses | $60,549 | CYOtherExpensesAmt |
| PY Total Expenses | $45,670 | PYTotalExpensesAmt |
| CY Total Expenses | $96,662 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $73,881 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $34,149 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,065,106 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,483,666 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,046 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,793 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,057,060 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,481,873 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of the New England Botanical Society (sic New England Botanical Club, Inc.) is to increase the knowledge and appreciation of the flora of New England. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Activity | 541700 | ActivityCd |
| Expense | $18,686 | ExpenseAmt |
| Revenue | $33,147 | RevenueAmt |
| Desc | NEBS published 4 issues of the scientific journal Rhodora. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | 0 | ActivityCd |
| Expense | $2,425 | ExpenseAmt |
| Revenue | $14,000 | RevenueAmt |
| Desc | NEBS maintained the organizational library and both Vascular Plant Herbarium and Non-vascular Plant Herbarium collections. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $18,150 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | NEBS awarded three Graduate Student Research Awards totaling $6,000; two Les Merhoff Research Awards totaling $7,000; one Junior Faculty Award of $5,000; and one Eagle Hill program scholarship of $150. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $39,261 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | W Donald Hudson Jr | PersonNm |
| Phone | 2077516426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 Mosquito Run | AddressLine1Txt |
| City | Arrowsic | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04530 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Sarah Anacleto | |||||||
| Coordinator | 20.00 | Yes (X) | $16,531 | $0 | $0 | ||
| W Donald Hudson Jr | |||||||
| President | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Melissa Cullina | |||||||
| Vice-president | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Robert Wernerehl | |||||||
| Treasurer | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Karen Hirschberg | |||||||
| Recording Secretary | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Lytton Musselman | |||||||
| Editor-in-Chief, Rhodora | 10.50 | $12,000 | $0 | $0 | Yes (X) | ||
| Nancy M Eyster-Smith | |||||||
| Corresponding Secretary | 4.30 | $0 | $0 | $0 | Yes (X) | ||
| Matthew Charpentier | |||||||
| Librarian | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Lisa A Standley | |||||||
| Curator - Vascular Plants | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Elizabeth Kneiper | |||||||
| Curator - Non-vascular Plants | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Laura Green | |||||||
| Councilor | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Allen Milby | |||||||
| Assistant Curator - Vascular Plants | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Michaeil Piantedosi | |||||||
| Councilor | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Caitlin McDonough MacKenzie | |||||||
| Councilor | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Diana Jolles | |||||||
| Councilor | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Neela De Zoysa | |||||||
| Councilor | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Amanda Weise | |||||||
| Councilor | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $28,531 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $39,911 | AllOtherContributionsAmt |
| Total Contributions | $39,911 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Membership Dues | 541900 | $14,000 | $14,000 |
| Subscriptions | 513190 | $33,147 | $33,147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Oth Program Service Rev | TotalOthProgramServiceRevGrp | |
| Total Program Service Revenue | $47,147 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,609 | TotalRevenueColumnAmt |
| Exclusion | $43,609 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incm From Invest Bond Proceeds | IncmFromInvestBondProceedsGrp | |
| Royalties Revenue | RoyaltiesRevenueGrp | |
| Gross Rents | GrossRentsGrp | |
| Less Rental Expenses | LessRentalExpensesGrp | |
| Rental Income Or Loss | RentalIncomeOrLossGrp | |
| Net Rental Income Or Loss | NetRentalIncomeOrLossGrp | |
| Gross Amount Sales Assets | GrossAmountSalesAssetsGrp | |
| Less Cost Oth Basis Sales Expnss | LessCostOthBasisSalesExpnssGrp | |
| Gain Or Loss | GainOrLossGrp | |
| Net Gain Or Loss Investments | NetGainOrLossInvestmentsGrp |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $144 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $144 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $130,811 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,291 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $43,609 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,150 | TotalAmt |
| Program Services | $18,150 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,531 | TotalAmt |
| Management And General | $16,531 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,432 | TotalAmt |
| Management And General | $1,432 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,300 | TotalAmt |
| Management And General | $7,300 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250 | TotalAmt |
| Management And General | $250 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,639 | TotalAmt |
| Management And General | $5,639 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $688 | TotalAmt |
| Management And General | $688 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,771 | TotalAmt |
| Management And General | $6,771 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Publishing scientific journal Rhodora | $37,476 | $37,476 |
| Maintaining Vascular and Non-vascular Herbaria | $2,425 | $2,425 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,662 | TotalAmt |
| Program Services | $58,051 | ProgramServicesAmt |
| Management And General | $38,611 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,420 | BOYAmt |
| EOY | $84,941 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,219 | BOYAmt |
| EOY | $320,883 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,590 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,189 | BOYAmt |
| EOY | $4,189 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,785 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,785 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,974,688 | BOYAmt |
| EOY | $2,073,653 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,065,106 | BOYAmt |
| EOY | $2,483,666 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,161 | BOYAmt |
| EOY | $1,793 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,885 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,046 | BOYAmt |
| EOY | $1,793 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,901,172 | BOYAmt |
| EOY | $2,294,384 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,892 | BOYAmt |
| EOY | $187,489 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,057,064 | BOYAmt |
| EOY | $2,481,873 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,065,110 | BOYAmt |
| EOY | $2,483,666 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $34,149 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
| Supported Organizations Total | 0 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,613 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35,695 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,019 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $33,963 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,911 | CurrentTaxYearAmt |
| Total | $174,201 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,992 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,591 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,147 | CurrentTaxYearAmt |
| Total | $269,910 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,533 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $101,687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $91,279 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $78,554 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $87,058 | CurrentTaxYearAmt |
| Total | $444,111 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $915 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,020 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,210 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,205 | CurrentTaxYearAmt |
| Total | $5,030 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $915 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,020 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,210 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,205 | CurrentTaxYearAmt |
| Total | $5,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $439,081 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,329 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,847 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,609 | CurrentTaxYearAmt |
| Total | $153,879 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,329 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,847 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,609 | CurrentTaxYearAmt |
| Total | $153,879 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $91 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $144 | CurrentTaxYearAmt |
| Total | $443 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,705 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $121,666 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,699 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $119,552 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $132,811 | CurrentTaxYearAmt |
| Total | $598,433 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.73370 | PublicSupportCY509Pct |
| Public Support PY509 | 0.75630 | PublicSupportPY509Pct |
| Investment Income CY | 0.25710 | InvestmentIncomeCYPct |
| Investment Income PY | 0.23360 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
| Thirty Thr Pct Suprt Tests PY509 | Yes (X) | ThirtyThrPctSuprtTestsPY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III, Line 12 | FormAndLineReferenceDesc |
| Explanation | Other income represents American Express card rewards and interest on the business checking account balance for years 2020 through 2024. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,461,523 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $612,140 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,073,663 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,385,459 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $76,064 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,461,523 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,703,350 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$317,891 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,385,459 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,350,662 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $352,688 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,703,350 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,453,912 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$103,250 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,350,662 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.85000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.15000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,785 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,785 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4 | The New England Botanical Society (sic New England Botanical Club, Inc.) has a large number of botanical specimens (approximately 260,000 specimens) which have been acquired by contributions since the organization's inception more than 100 years ago; these are not recognized as assets on the statement of financial position, as allowed by professional standards. These specimens are housed in climate-controlled space at Harvard University and are cared for in a way that should preserve them indefinitely. Donations of the new specimens are not reflected in the financial statements. |
| Part V, Line 4 | The New England Botanical Society (NEBS) was founded in 1896 as the New England Botanical Club. It is a non-profit organization promoting the study of plants of North America, especially the flora of New England and adjacent areas. The Society publishes the peer-reviewed journal Rhodora, holds monthly meetings during the academic year (usually at Harvard University, Cambridge, Massachusetts), maintains an herbarium of more than 258,000 sheets, has a small library, and annually grants research and publication awards. The intended use of NEBS' endowment funds is to support the mission of the New England Botanical Society: is to increase scientific knowledge and appreciation of the flora of New England. Our vision is to connect, inspire, mentor, and support a vibrant community of people who are passionate about the flora of New England. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| Eagle Hill Scholarships | 1 | $150 | $0 |
| Junior Faculty Award | 1 | $5,000 | $0 |
| Graduate Student Research Award | 3 | $6,000 | $0 |
| Les Mehrohoff Botanical Research Award | 2 | $7,000 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2 | We maintain accounting and other records to document and monitor the use of the grant funds. Grantees are required to file a final report, or in some cases, publish a scientific paper in our academic journal "Rhodora." Any grantee who cannot complete the project is required to return the grant funds. |
| Part III | Eligibility for grants is spelled out on the organization's website, which is accessible to anyone. Announcements are made for each grant to the public-at-large. Anyone eligible may apply and there are full application instructions on the website. Some grants restrict applicants to have certain academic background and experience. For example, our Junior Faculty Award is available only to junior faculty in a tenure track position at a college or university. The Graduate Student Research Award requires that applicants are enrolled in a graduate degree program. In some cases, letters of reference are required. Other requirements are made clear in the instructions, including deadlines for applications and what grant expenses are permissable. Independent committees, in a separate function from New England Botanical Club Society Council activities, are formed for each grant award, comprising qualified individuals who can independently judge the quality of each application. Committee members themselves are not eligible to receive a grant. Committees develop their own set of objective criteria for the applications. Each application is ranked numerically and independently by each committee member and the winners are decided based upon this ranking. Awards are announced publicly on the organization's website. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part VI, Line 11b | Once Form 990 and relevant Schedules A, B, D, I, and O are completed and ready to be submitted, the Treasurer shares the full Form 990 and Schedules with the New England Botanical Society Council for their review. Comments, suggestions, and corrections are forwarded to the Treasurer, who considers each comment, suggestion or proposed corrections, and edits the documents before sharing the final Form 990 and Schedules with the NEBS Council. |
| Part VI, Line 19 | The New England Botanical Society organizational and governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Part VI, Line 1a | The voting members of the New England Botanical Society include the Officers, Council Members, and the Editor-in-Chief of the scientific journal Rhodora. |
| Part VI, Line 6 | The New England Botanical Society's members are those that pay dues. |
| Part VI, Line 7a | Members of the New England Botanical Society Council are elected by the members of the New England Botanical Society present at our Annual Meeting, which is held in March. A slate of officers is drawn up by a Nominating Committee that consists of volunteers (general members and/or Council members), which is presented to the membership in February and voted on in March. Alternate names for Council positions may be offered from the floor at the Annual Meeting. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Oversight of the New England Botanical Club finances transferred to me, W. Donald Hudson, Jr., in March 2025. I did not get access to all of the relevant banking and investment accounts and associated information required to file the IRS Form 990 until early October 2025. I am now prepared to file the Form 990, including relevant Schedules A, B, D, I, and O. | ExplanationTxt |