LOS ANGELES ARBORETUM FOUNDATION INC: Form 990, tax year 2024
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- Organization
- LOS ANGELES ARBORETUM FOUNDATION INC (EIN 95-1582650)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-04
- IRS object ID
- 202620359349301212
- Schema version
- 2024v5.5
- 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 | 2026-02-04T10:49:34-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2875 MICHEDLLE DRIVE 300 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951582650 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOS ANGELES ARBORETUM FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOSA | BusinessNameControlTxt |
| Phone | 6268213231 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 N BALDWIN AVENUE | AddressLine1Txt |
| City | ARCADIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91007 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SU OH | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6268213231 | PhoneNum |
| Signature | 2026-01-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA N RYSSEL CPA | PreparerPersonNm |
| PTIN | P00643670 | PTIN |
| Phone | 7149781300 | PhoneNum |
| Preparation | 2026-01-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SU OH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 N BALDWIN AVENUE | AddressLine1Txt |
| City | ARCADIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,957,710 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ARBORETUM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1947 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO CULTIVATE ITS NATURAL, HORTICULTURAL, AND HISTORIC RESOURCES FOR LEARNING, ENJOYMENT AND INSPIRATION. THE LOS ANGELES ARBORETUM FOUNDATION SECURES PHILANTHROPIC GIFTS IN SUPPORT OF THIS MISSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 113 | TotalEmployeeCnt |
| Total Volunteers | 284 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,871,068 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,416,561 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,461,570 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,572,920 | CYProgramServiceRevenueAmt |
| PY Investment Income | $123,803 | PYInvestmentIncomeAmt |
| CY Investment Income | $168,530 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,483,022 | PYOtherRevenueAmt |
| CY Other Revenue | $595,943 | CYOtherRevenueAmt |
| PY Total Revenue | $5,939,463 | PYTotalRevenueAmt |
| CY Total Revenue | $5,753,954 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,034,293 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,681,691 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $589,846 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,572,658 | PYOtherExpensesAmt |
| CY Other Expenses | $2,772,512 | CYOtherExpensesAmt |
| PY Total Expenses | $10,606,951 | PYTotalExpensesAmt |
| CY Total Expenses | $5,454,203 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,667,488 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $299,751 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,239,992 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,254,106 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,298,556 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,890,705 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,941,436 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,363,401 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CULTIVATE ITS NATURAL, HORTICULTURAL, AND HISTORIC RESOURCES FOR LEARNING, ENJOYMENT AND INSPIRATION. THE LOS ANGELES ARBORETUM FOUNDATION SECURES PHILANTHROPIC GIFTS IN SUPPORT OF THIS MISSION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,754,145 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $980,591 | RevenueAmt |
| Desc | HOME TO ONE OF THE WORLD'S FINEST COLLECTIONS OF MEDITERRANEAN AND SUBTROPICAL PLANTS, THE 127-ACRE LOS ANGELES COUNTY ARBORETUM & BOTANIC GARDEN SERVES AS AN IMPORTANT REPOSITORY FOR SPECIES OF BIOLOGICAL AND ECONOMIC IMPORTANCE. THE ARBORETUM LANDSCAPE ALSO SERVES AS A RICHHISTORICAL SITE THAT INCLUDES NATIVE AMERICAN, RANCHO PERIOD, AND LATE 19TH CENTURY TREASURES, INCLUDING FOUR HISTORIC LANDMARK BUILDINGS.IN AGREEMENT WITH LOS ANGELES COUNTY, THE FOUNDATION IS RESPONSIBLE FOR THE ADMISSIONS, FILMING, WEDDINGS AND SITE RENTALS. ADMISSIONS REVENUES HELP TO SUPPORT THE PROGRAMS OF THE LOS ANGELES COUNTY ARBORETUM & BOTANIC GARDEN. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $490,793 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $993,414 | RevenueAmt |
| Desc | IN ADDITION TO ITS EXTENSIVE VISITOR TOUR PROGRAM, THE LOS ANGELES COUNTY ARBORETUM & BOTANIC GARDEN OFFERS ACTIVITIES AND EVENTS THAT CATER TO EVERY AUDIENCE, SERVING OVER 500,000 VISITORS A YEAR. ADULT EDUCATION PROGRAMS PROVIDE INSTRUCTION IN HORTICULTURE, THE NATURAL SCIENCES, AND ENVIRONMENTAL STEWARDSHIP PRACTICES FOR USE IN HOME, SCHOOL, AND COMMUNITY GARDENS. SERVICES FOR PUBLIC SCHOOLS PROVIDE FIELD TRIPS AND OTHER SCIENCE AND HISTORY CURRICULA ENRICHMENT PROGRAMS TO OVER 18,000 STUDENTS ANNUALLY, WITH 70% VISITING FROM TITLE I SCHOOLS (WHERE AT LEAST 40% OF STUDENTS ARE FROM LOW-INCOME FAMILIES). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,244,938 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 113 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JESSICA WEHNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6268213205 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 N BALDWIN AVENUE | AddressLine1Txt |
| City | ARCADIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ANNETTE CASTRO RAMIREZ | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT BARNES | ||||||
| 1ST VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUSTIN HUTCHINGS | ||||||
| 2ND VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN TEGTMEYER | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONGMEI HUANG | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HSIAO-LING TING | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARISSA GOLDBERG | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN ELLISON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEIDI HOOD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE ANDERSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARIE CSETTE MD PHD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| IMY DULAKE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARRILEE FELLOWS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LACEY GOSTONY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERICA HAHN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HARLAN IRVINE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AKIKO KOH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ILONA LINDEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SYLVIA ROSENBERGER | ||||||
| CDO | 40.00 | Yes (X) | $162,797 | $0 | $21,000 | |
| JENNIFER VAN STRALEN | ||||||
| CFO (TERM 11/2024) | 40.00 | Yes (X) | $151,440 | $0 | $8,500 | |
| ZAID RAWAS | ||||||
| INTERIM CFO (12/24-6/25) | 40.00 | Yes (X) | $147,235 | $0 | $0 | |
| TIMOTHY LINDSAY | ||||||
| INTERIM CEO (8/24-2/25) | 40.00 | Yes (X) | $50,000 | $0 | $0 | |
| MICHAEL DESPLAINES | ||||||
| CEO (TERM 7/2024) | 40.00 | Yes (X) | $141,846 | $0 | $0 | |
| SU OH | ||||||
| CEO (START 3/2025) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $653,318 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,500 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| JT SITE SERVICES INC | |||||
| 615 N BENSON AVENUE SUITE D | UPLAND | CA | 91786 | LICENSED CONTRACTOR | $151,947 |
| WEAVER | |||||
| 100 WEST WALNUT ST 7TH FLOOR | PASADENA | CA | 91124 | AUDITING | $121,283 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,675,334 | MembershipDuesAmt |
| Government Grants | $250,000 | GovernmentGrantsAmt |
| All Other Contributions | $1,491,227 | AllOtherContributionsAmt |
| Total Contributions | $3,416,561 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ADMISSIONS | 611600 | $980,591 | $980,591 |
| PROGRAM REVENUE | 611600 | $592,329 | $592,329 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,572,920 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,311 | TotalRevenueColumnAmt |
| Exclusion | $98,311 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,134,054 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,063,835 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $70,219 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,219 | TotalRevenueColumnAmt |
| Exclusion | $70,219 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $401,085 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $401,085 | TotalRevenueColumnAmt |
| Exclusion | $401,085 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $334,779 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $139,921 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $194,858 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $194,858 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,753,954 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,767,778 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $569,615 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $825,033 | TotalAmt |
| Program Services | $424,892 | ProgramServicesAmt |
| Management And General | $254,110 | ManagementAndGeneralAmt |
| Fundraising | $146,031 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,525,206 | TotalAmt |
| Program Services | $617,300 | ProgramServicesAmt |
| Management And General | $651,313 | ManagementAndGeneralAmt |
| Fundraising | $256,593 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,086 | TotalAmt |
| Program Services | $51,300 | ProgramServicesAmt |
| Management And General | $42,951 | ManagementAndGeneralAmt |
| Fundraising | $11,835 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,366 | TotalAmt |
| Program Services | $93,041 | ProgramServicesAmt |
| Management And General | $100,089 | ManagementAndGeneralAmt |
| Fundraising | $32,236 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,640 | TotalAmt |
| Management And General | $20,640 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $943,453 | TotalAmt |
| Program Services | $232,534 | ProgramServicesAmt |
| Management And General | $699,831 | ManagementAndGeneralAmt |
| Fundraising | $11,088 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,523 | TotalAmt |
| Program Services | $930 | ProgramServicesAmt |
| Management And General | $23,422 | ManagementAndGeneralAmt |
| Fundraising | $32,171 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,945 | TotalAmt |
| Program Services | $67,725 | ProgramServicesAmt |
| Management And General | $179,345 | ManagementAndGeneralAmt |
| Fundraising | $43,875 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,863 | TotalAmt |
| Program Services | $16,229 | ProgramServicesAmt |
| Management And General | $33,619 | ManagementAndGeneralAmt |
| Fundraising | $1,015 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,678 | TotalAmt |
| Program Services | $7,882 | ProgramServicesAmt |
| Management And General | $151,768 | ManagementAndGeneralAmt |
| Fundraising | $28 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,851 | TotalAmt |
| Management And General | $7,851 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,022 | TotalAmt |
| Management And General | $26,022 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,017 | TotalAmt |
| Program Services | $16,544 | ProgramServicesAmt |
| Management And General | $94,091 | ManagementAndGeneralAmt |
| Fundraising | $382 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SPECIAL ACTIVITIES | $557,804 | $542,047 | $15,757 | |
| BANK FEE | $216,579 | $93,185 | $123,394 | |
| EQUIPMENT RENTAL | $69,505 | $164 | $67,418 | $1,923 |
| MEALS AND ENTERTAINMENT | $67,007 | $10,828 | $36,012 | $20,167 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,625 | TotalAmt |
| Program Services | $70,337 | ProgramServicesAmt |
| Management And General | $91,786 | ManagementAndGeneralAmt |
| Fundraising | $32,502 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,454,203 | TotalAmt |
| Program Services | $2,244,938 | ProgramServicesAmt |
| Management And General | $2,619,419 | ManagementAndGeneralAmt |
| Fundraising | $589,846 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,154,149 | BOYAmt |
| EOY | $2,597,299 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $566,060 | BOYAmt |
| EOY | $957,763 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $576,751 | BOYAmt |
| EOY | $320,360 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $73,400 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,765 | BOYAmt |
| EOY | $60,958 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $750,692 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $617,751 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,570 | BOYAmt |
| EOY | $132,941 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,742,760 | BOYAmt |
| EOY | $3,006,600 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,937 | BOYAmt |
| EOY | $104,785 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,239,992 | BOYAmt |
| EOY | $7,254,106 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,022,726 | BOYAmt |
| EOY | $1,510,480 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,845 | BOYAmt |
| EOY | $137,193 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,212 | BOYAmt |
| EOY | $138,372 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,773 | BOYAmt |
| EOY | $104,660 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,298,556 | BOYAmt |
| EOY | $1,890,705 | 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 | $3,281,609 | BOYAmt |
| EOY | $4,021,757 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,659,827 | BOYAmt |
| EOY | $1,341,644 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,941,436 | BOYAmt |
| EOY | $5,363,401 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,239,992 | BOYAmt |
| EOY | $7,254,106 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $299,751 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $122,214 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,110,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,552,220 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,076,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,871,068 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,416,561 | CurrentTaxYearAmt |
| Total | $19,027,189 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,110,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,552,220 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,076,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,871,068 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,416,561 | CurrentTaxYearAmt |
| Total | $19,027,189 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $44,271 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,982,918 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $88,639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $109,935 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $450,497 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,287 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,311 | CurrentTaxYearAmt |
| Total | $833,669 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $803,727 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,524,886 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $401,085 | CurrentTaxYearAmt |
| Total | $2,729,698 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $195,893 | CurrentTaxYearMinus2YearsAmt |
| Total | $195,893 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $22,786,449 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,617,286 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.83310 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96090 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2022 AMOUNT: $ 195,893. | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $488,740 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $54,060 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,366 | OtherExpendituresAmt |
| End Year Balance | $537,434 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $440,437 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $51,486 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,183 | OtherExpendituresAmt |
| End Year Balance | $488,740 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $402,611 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $40,734 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,908 | OtherExpendituresAmt |
| End Year Balance | $440,437 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $402,611 | BeginningYearBalanceAmt |
| End Year Balance | $402,611 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $402,611 | BeginningYearBalanceAmt |
| End Year Balance | $402,611 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $576,593 | OtherCostOrOtherBasisAmt |
| Depreciation | $524,784 | DepreciationAmt |
| Book Value | $51,809 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $174,099 | OtherCostOrOtherBasisAmt |
| Depreciation | $92,967 | DepreciationAmt |
| Book Value | $81,132 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $132,941 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITIES | Desc |
| Amt | $104,660 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $104,660 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,855,528 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $122,214 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $122,214 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,733,314 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $20,640 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $20,640 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,753,954 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,433,563 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,433,563 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $20,640 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $20,640 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,454,203 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION FOLLOWS THE PROVISIONS OF FASB ASC, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY FOR TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN PRIOR TO RECOGNITION IN THE FINANCIAL STATEMENTS. THE STANDARD ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D, AND THEREFORE NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS AND THAT THE EXEMPT STATUS WOULD BE SUSTAINED ON EXAMINATION. THE FOUNDATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES USING A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS ARE RECORDED ONLY FOR TAX POSITIONS THAT ARE MORE- LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. MANAGEMENT DOES NOT BELIEVE THERE WERE ANY UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025. THE FOUNDATION CLASSIFIES INTEREST AND PENALTIES ON UNDERPAYMENTS OF INCOME TAX, IF ANY, AS INTEREST EXPENSE AND PENALTIES, RESPECTIVELY, BOTH OF WHICH WOULD BE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE UNITED STATES FEDERAL AND CALIFORNIA STATE JURISDICTIONS. |
| PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUND | MAINTENANCE AND UPKEEP OF A MEMORIAL GARDEN |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | LIGHT FESTIVAL | Event1Nm |
| Gross Receipts Event1 | $401,085 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $401,085 | GrossRevenueEvent1Amt |
| Gross Receipts Total | $401,085 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $401,085 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $401,085 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SYLVIA ROSENBERGER | ||||||||||||||
| CDO | $162,797 | $0 | $0 | $0 | $0 | $0 | $15,000 | $0 | $6,000 | $0 | $183,797 | $0 | $0 | $0 |
| JENNIFER VAN STRALEN | ||||||||||||||
| CFO (TERM 11/2024) | $151,440 | $0 | $0 | $0 | $0 | $0 | $2,500 | $0 | $6,000 | $0 | $159,940 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | EXECUTIVE COMMITTEE APPROVES THE CEO COMPENSATION. |
| PART I, LINE 4A | MICHAEL DESPLAINES RECEIVED A $90,000 SEVERANCE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE OFFICER'S COMMITTEE MEETS AS NEEDED TO DISCUSS EXECUTIVE, BOARD GOVERNANCE MATTERS, AND SOMETIMES CONFIDENTIAL ISSUES OF THE ARBORETUM FOUNDATION AND ACTS ON BEHALF OF THE BOARD IF URGENT ACTION IS REQUIRED IN BETWEEN REGULARLY SCHEDULED BOARD MEETINGS. THIS BOARD IS COMPRISED OF BOARD MEMBERS ONLY, INCLUDING THE PRESIDENT, 1ST VICE PRESIDENT, 2ND VICE PRESIDENT, SECRETARY, TREASURER, CEO, AND ONE ADDITIONAL MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | LOS ANGELES ARBORETUM FOUNDATION TRUSTEES, BOARD OFFICERS, AND KEY EMPLOYEES RECEIVE AND SIGN THE ANNUAL CONFLICT OF INTEREST FORM WHERE THEY ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST TO THE ORGANIZATION. THE BOARD REVIEWS AND DISCUSSES ANY CONFLICTS TO ENSURE POLICY COMPLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPENSATION OF THE CEO AND OTHER APPLICABLE OFFICERS AND KEY EMPLOYEES ON AN ANNUAL BASIS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. |
| 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 IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 160,458. MANAGEMENT AND GENERAL EXPENSES 698,364. FUNDRAISING EXPENSES 10,822. TOTAL EXPENSES 869,644. PMTS TO INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 72,076. MANAGEMENT AND GENERAL EXPENSES 1,467. FUNDRAISING EXPENSES 266. TOTAL EXPENSES 73,809. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
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