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        <Identifier>Part II, Line 3</Identifier>
        <ReturnReference>Part II, Line 3 - Explanation of Each Easement Change</ReturnReference>
        <Explanation>A Reciprocal Easement Agreement was entered into April 2009 allowing Greenwood Gardens to relocate its driveway (as part of its restoration Project), a Utility Easement, and an Access and Parking Easement of the appurtenant property in exchange for giving up a Utility Easement and an Access Easement to its property. The owners of the other property are officers of Greenwood Gardens. These easements result in a net benefit to the organization of $200,000.</Explanation>
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        <Identifier>Part XI, Line 8</Identifier>
        <ReturnReference>Part XI, Line 8: Other Changes in Net Assets or Fund Balances</ReturnReference>
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        <Explanation>The Gardens is allowed to distribute 3% of the weighted three year rolling average of the market value. Since the fair value of the fund is under the original investment, there is no distribution.</Explanation>
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        <Identifier>Part III, Line 1a</Identifier>
        <ReturnReference>Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o</ReturnReference>
        <Explanation>European porcelain and glass exhibits and fine art displayed in the mansion on the grounds.</Explanation>
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          <BusinessNameLine1>THE GARDEN CONSERVANCY</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>PO BOX 219</AddressLine1>
          <City>COLD SPRINGS</City>
          <State>NY</State>
          <ZIPCode>10516</ZIPCode>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>The public must submit their request in writing Documents will be available for inspection at the Organization's place of business.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>Board approves all compensation annually</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>The Form 990 is sent to the Board via email and a request for comment prior to mailing.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 6</Identifier>
        <ReturnReference>Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder</ReturnReference>
        <Explanation>Membership allows members access to the gardens at selected time of the year.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 2</Identifier>
        <ReturnReference>Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et</ReturnReference>
        <Explanation>Peter Blanchard and Sofia Blanchard are married to each other</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <ReturnReference>Form 990, Part III, Line 4d : Other Program Services Description</ReturnReference>
        <Explanation>OTHER PROGRAM SERVICES 4: Internship program</Explanation>
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        <PrimaryActivities>Preserve and enhance exceptional gardens in North America</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
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