Chicago Horticultural Society in Glencoe, Illinois (IL)

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Chicago Horticultural Society
Employer Identification Number (EIN)362225482
Name of OrganizationChicago Horticultural Society
In Care of NameThomas J Nissly
Address1000 Lake Cook Rd, Glencoe, IL 60022-1168
ActivitiesGarden club
SubsectionEducational Organization
Ruling Date01/1949
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$212,984,483
Amount of Income$57,754,505
Form 990 Revenue Amount$51,973,972
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Botanical Gardens, Arboreta and Botanical Organizations


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Amount of income in 2013: $57,754,505
Chicago Horticultural Society: 

 $57,754,505
Other organizations performing similar types of work: 

 $857,802

Assets in 2013: $212,984,483
This organization: 

 $212,984,483
Other organizations performing similar types of work: 

 $2,225,033

Expenses in 2013: $40,010,257
Chicago Horticultural Society: 

 $40,010,257
Other organizations performing similar types of work: 

 $503,867

Income to expenses ratio in 2013: 1.4
This organization: 

 1.4
Other organizations performing similar types of work: 

 1.3

Expenses allocated to program services in 2007: 80.2%
This organization: 

 80.2%
Other organizations performing similar types of work: 

 74.4%

Number of employees in 2013: 745
Chicago Horticultural Society: 

 745
Other organizations performing similar types of work: 

 14

Employees paid over $100,000 in 2013: 2.7%
This organization: 

 2.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 74.5%
Chicago Horticultural Society: 

 74.5%
Other organizations performing similar types of work: 

 56.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoYes
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?YesYes
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096307283
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return708745
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$2,142,061$2,248,911
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$242,911$201,251
Total number of individuals who received more than $100,000 of reportable compensation from the organization1313
Total number of independent contractors who received more than $100,000 of compensation from the organization87
Statement of Revenue
201120122013
Total revenue$38,503,450$44,809,710$51,973,972
Contributions, Gifts, Grants and Other Similar Amounts$25,758,969$29,073,965$38,707,411
Program Service Revenue$10,333,488$13,072,337$10,248,558
0$7,974,887$4,520,327
0$1,308,592$1,511,896
Other Activities Related to Real Estate $377,558$450,571
0$1,358,392$1,466,867
0$2,052,908$2,298,897
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$743,861$1,270,207$1,562,934
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$1,034,761$1,359,773$1,500,339
Gross amount from sales of assets other than inventory (Securities / Other)$5,841,558 / $0$6,284,896 / $0$6,130,621 / $0
Less: cost or other basis and sales expenses (Securities / Other)$4,806,797 / $0$4,925,123 / $0$4,630,282 / $0
Gain or (loss) (Securities / Other)$1,034,761 / $0$1,359,773 / $0$1,500,339 / $0
Net income/loss from fundraising events$312,920$-322,710$-333,659
Gross income from fundraising events$1,496,572$767,487$816,592
Less: direct expenses$1,183,652$1,090,197$1,150,251
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$319,451$356,138$288,389
0$356,138$288,389
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$38,289,266$39,358,680$40,010,257
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$1,789,362$2,142,061$1,842,569
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$14,572,438$14,757,668$15,449,427
Pension plan accruals and contributions$256,960$264,000
Other employee benefits$2,361,663$1,774,881
Payroll taxes$1,397,114$1,361,549$1,439,482
Fees for services (non-employees)
Management$413,255$884,043
Legal$122,806$95,505
Accounting$81,500$83,650
Lobbying$100,007$74,427
Professional fundraising services$0$0$90,000
Investment management fees$0$0
Other$2,547,258$2,113,121
Advertising and promotion$426,356$441,711
Office expenses$3,436,844$3,338,087
Information technology$179,366$153,784
Royalties$0$0
Occupancy$1,009,205$1,061,496
Travel$362,472$388,970
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$98,898$101,074
Interest$1,449,832$1,670,113
Payments to affiliates$0$0
Depreciation, depletion, and amortization$7,298,673$7,407,290
Insurance$426,413$447,349
Other expenses$304,530$840,805
Other expenses$221,364$48,473
Balance Sheet
201120122013
Total assets$183,463,419$192,860,986$212,984,483
Cash - non-interest-bearing$540,921$588,029
Savings and temporary cash investments$12,864,043$16,710,148
Pledges and grants receivable, net$11,622,965$16,930,554
Accounts receivable, net$1,761,889$1,963,810
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$137,758$157,726
Land, buildings, and equipment: cost or other basis$107,134,599$101,677,129
Investments - publicly traded securities$45,977,581$61,234,236
Investments - other securities$12,175,354$13,104,035
Investments - program-related$0$0
Intangible assets$0$0
Other assets$645,876$618,816
Total liabilities$59,454,747$60,269,980$58,119,827
Accounts payable and accrued expenses$2,236,607$3,157,963
Grants payable$0$0
Deferred revenue$906,967$768,103
Tax-exempt bond liabilities$50,000,000$50,000,000$50,000,000
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$7,126,406$4,193,761
Total net assets or fund balances$124,008,672$132,591,006$154,864,656
Unrestricted net assets$85,076,507$92,954,904
Temporarily restricted net assets$22,097,208$35,850,732
Permanently restricted net assets$25,417,291$26,059,020
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$148,742,351
Subtotal Support$151,610,706
Gifts, grants, contributions, and membership fees received$102,880,162
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$48,730,544
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$2,868,355
Total Support$159,283,431
Public Support$151,610,706
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$6,194,739
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$1,477,986
Gross receipts from related activities, etc.$53,159,642
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$37,371,501$31,052,293$27,837,778$35,064,687$32,461,084$54,752,273$42,018,739$41,022,221
Contributions, gifts, grants, and similar amounts received$26,218,706$23,771,138$22,732,284$20,176,121$23,256,790$45,422,651$30,633,499$31,719,023
Contributions to donor advised funds$0$0
Direct public support$11,889,706$13,320,636$11,885,486$10,269,996$7,682,995$17,853,139$10,652,582$20,339,160
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$14,329,000$10,450,502$10,846,798$9,906,125$15,573,795$27,569,512$19,980,917$11,379,863
Program service revenue including government fees and contracts$3,538,560$3,589,776$3,689,022$4,122,192$4,075,058$4,352,015$4,353,590$4,897,016
Membership dues and assessments$2,058,692$2,288,888$2,255,684$2,457,878$2,296,992$2,497,145$2,500,692$241,627
Interest on savings and temporary cash investments$717,244$751,104$200,008$315,760$598,162$819,498$839,423$502,744
Dividends and interest from securities$484,806$211,891$203,368$242,261$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$3,636,416$174,192$-1,637,997$6,935,519$1,262,285$1,531,383$3,553,716$3,204,483
Gross amount from sales of assets other than inventory$11,874,398$15,728,503$25,325,975$24,491,035$19,757,000$13,386,114$25,006,115$20,998,064
Less: cost or other basis and sales expenses$8,237,982$15,554,311$26,963,972$17,555,516$18,494,715$11,854,731$21,452,399$17,793,581
Net income or (loss) from special events and activities$482,764$95,641$86,133$265,812$342,488$-294,330$-560,053$-273,915
Gross revenue$759,292$429,501$382,353$666,184$1,005,769$490,522$358,587$1,007,900
Less: direct expenses other than fundraising expenses$276,528$333,860$296,220$400,372$663,281$784,852$918,640$1,281,815
Gross profit or (loss) from sales of inventory$173,633$104,158$233,827$333,546$426,193$423,911$527,721$510,863
Gross sales of inventory, less returns and allowances$1,318,165$1,267,881$1,288,780$1,439,028$1,431,769$1,141,711$1,276,304$1,271,135
Less: cost of goods sold$1,144,532$1,163,723$1,054,953$1,105,482$1,005,576$717,800$748,583$760,272
Other revenue$60,680$65,505$75,449$215,598$203,116$0$170,151$220,380
Total expenses$22,957,382$25,480,269$27,810,605$27,855,826$28,801,591$32,777,914$34,993,799$36,624,076
Program services$18,301,520$20,446,122$21,958,972$21,968,334$22,790,497$26,570,329$27,631,875$29,360,960
Management and general$2,500,898$2,598,500$2,932,470$2,780,443$3,078,602$3,256,408$3,696,881$4,129,114
Fundraising$2,154,964$2,435,647$2,919,163$3,107,049$2,932,492$2,951,177$3,665,043$3,134,002
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$91,917,976$98,698,887$91,232,213$96,994,944$103,251,765$126,518,771$131,117,880$137,489,239
Excess or (deficit) for the year$14,414,119$5,572,024$27,173$7,208,861$3,659,493$21,974,359$7,024,940$4,398,145
Net assets or fund balances at beginning of year$78,903,088$91,917,976$98,698,887$91,232,213$96,994,944$103,251,765$126,518,771$131,117,880
Other changes in net assets or fund balances$-1,399,231$1,208,887$-7,493,847$-1,446,130$2,597,328$1,292,647$-2,425,831$1,973,214
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$36,624,076$29,360,960$4,129,114$3,134,002
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$1,551,492$973,085$535,138$43,269
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$13,888,969$11,111,617$1,144,778$1,632,574
Pension plan contributions not included above$448,125$351,107$48,404$48,614
Employee benefits not included above$1,398,502$1,095,729$151,058$151,715
Payroll taxes$1,284,334$1,006,279$138,726$139,329
Professional fundraising fees$0$0$0$0
Accounting fees$54,189$0$54,189$0
Legal fees$71,392$0$71,314$78
Supplies$3,188,364$2,546,652$392,257$249,455
Telephone$95,662$69,374$18,930$7,358
Postage and shipping$258,147$209,076$20,290$28,781
Occupancy$940,688$739,566$100,561$100,561
Equipment rental and maintenance$331,774$177,035$121,096$33,643
Printing and publications$2,574,353$2,303,431$82,395$188,527
Travel$361,344$320,178$32,363$8,803
Conferences, conventions, and meetings$152,493$90,419$52,079$9,995
Interest$1,084,539$716,555$367,984$0
Depreciation, depletion, etc.$5,915,847$5,657,486$151,839$106,522
Other expenses not covered above$3,023,862$1,993,371$645,713$384,778
Balance Sheets
20002001200220032004200520062007
Total assets$124,599,534$130,209,879$122,284,423$128,520,248$135,146,345$159,077,858$154,841,221$161,999,325
Cash - non-interest-bearing$4,362$2,412$10,070$13,156$12,838$353,016$863,465$874,724
Savings and temporary cash investments$18,812,230$3,572,877$7,296,573$9,012,580$6,336,493$6,741,584$4,535,993$4,861,853
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$621,458$1,540,304
Pledges receivable less allowance for doubtful accounts$6,010,500$11,873,578$13,108,907$12,444,264$10,861,900$17,159,918$14,644,360$17,677,592
Grants receivable$4,650,780$3,885,118$2,311,284$1,663,198$2,181,559$4,165,770$790,792$304,240
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$356,651$407,926$460,374$688,444$684,018$415,617$351,456$313,533
Prepaid expenses and deferred charges$67,569$442,779$545,815$500,840$117,560$520,069$519,832$531,972
Investments - publicly-traded securities$26,439,842$24,315,950
Investments - other securities$42,068,494$47,538,962$29,632,049$38,208,478$44,989,360$45,863,307$14,404,926$20,353,641
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$43,086,287$53,038,261$59,719,902$57,227,963$60,014,447$74,236,151$91,669,097$91,225,516
Other assets, including program-related investments$9,542,661$9,447,966$9,199,449$8,761,325$9,948,170$9,622,426$0$0
Total liabilities$32,681,558$31,510,992$31,052,210$31,525,304$31,894,580$32,559,087$23,723,341$24,510,086
Accounts payable and accrued expenses$3,137,146$2,276,284$1,699,779$2,192,026$2,632,824$3,010,844$2,459,232$2,959,057
Grants payable$0$0$0$0$0$740,465$751,576$750,413
Deferred revenue$9,014,661$8,642,367$8,641,939$8,641,939$8,641,939$8,807,778$117,405$69,728
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$20,000,000$20,000,000$20,000,000$20,000,000$20,000,000$20,000,000$20,000,000$20,000,000
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$529,751$592,341$710,492$691,339$619,817$0$395,128$730,888
Total liabilities and net assets/fund balances$124,599,534$130,209,879$122,284,423$128,520,248$135,146,345$159,077,858$154,841,221$161,999,325
Total net assets or fund balances$91,917,976$98,698,887$91,232,213$96,994,944$103,251,765$126,518,771$131,117,880$137,489,239
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$37,371,501$31,052,293$27,837,778$35,064,687$32,461,084$54,752,273$42,018,739$41,022,221
Total revenue, gains, and other support per audited financial statements$37,186,185$33,491,680$21,498,376$34,828,731$36,195,710$56,874,041$44,286,185$44,258,605
Other expenses$-80,374$2,439,387$-6,339,402$-235,956$3,734,626$2,121,768$2,267,446$3,236,384
Net unrealized gains on investments$-2,349,952$1,187,395$-7,513,498$-1,467,055$2,561,684$1,157,334$1,323,632$2,299,649
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$2,269,578$1,251,992$1,174,096$1,231,099$1,172,942$964,434$943,814$936,735
Other revenue$104,942$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$104,942$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$22,957,382$25,480,269$27,810,605$27,855,826$28,801,591$32,777,914$34,993,799$36,624,076
Total expenses and losses per audited financial statements$24,171,300$26,711,154$28,962,553$29,065,875$29,938,888$33,607,037$35,536,122$37,215,725
Other revenue$1,213,918$1,230,885$1,151,948$1,210,049$1,137,297$829,123$542,323$927,409
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$1,213,918$1,230,885$1,151,948$1,210,049$1,137,297$829,123$542,323$927,409
Other expenses$0$0$0$0$0$0$0$335,760
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$335,760
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$106,045$9,759$0
40$98,023$4,687$0
40$43,269$4,687$0
40$143,846$11,595$0
40$282,923$12,133$0
40$228,462$12,476$0
40$183,250$13,484$0
40$153,846$12,379$0
40$137,020$8,053$0
40$174,808$13,428$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings103
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006327
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$474,449$4,985,715$3,843,034
Program service revenue
Program service revenue 1Other activities related to real estate$474,44900$0$1,946,512
Program service revenue 2000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$1,278,488$0
Program service revenue 3000000$000$0$1,135,259
Program service revenue 4000000$000$0$55,443
Program service revenue 5000000$000$0$6,865
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$241,627
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$502,744$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$3,204,483$0
Net income or (loss) from special events000000$000$0$-273,915
Gross profit or (loss) from sales of inventory000000$000$0$510,863
Other revenue000000$000$0$220,380
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$99,597$9,667$0
$100,428$7,995$0
$96,843$9,529$0
$95,914$9,483$0
$93,969$9,386$0
Total number of other employees paid over $50,00068
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$240,961
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$24,082,369$31,137,501$32,375,684$30,826,948$29,635,022$32,867,656$54,723,542$40,132,246
Gifts, grants, and contributions received$7,959,888$11,306,790$15,415,177$14,472,083$12,200,366$15,397,629$36,728,926$21,971,890
Membership fees received$1,965,848$2,058,692$2,288,888$2,255,684$2,457,878$2,296,992$2,497,145$2,500,692
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$5,104,861$7,586,317$4,545,863$4,781,252$5,095,127$5,010,065$5,084,439$5,298,615
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$903,000$1,447,106$1,274,789$599,926$1,024,114$1,094,924$1,228,785$1,170,702
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$8,086,000$8,677,916$8,785,462$8,642,554$8,641,939$8,864,930$9,184,247$9,020,196
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$62,772$60,680$65,505$75,449$215,598$203,116$0$170,151
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$247,125$0$247,125
Gross receipts or sales less returns and allowances$247,125$0$0
Cost of goods sold$0$0$0
Gross profit$247,125$0$247,125
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$297,055
Compensation of officers, directors, and trustees$0
Salaries and wages$112,730
Repairs and maintenance$18,846
Bad debts$0
Interest$4,618
Taxes and licenses$0
Charitable contributions$0
Depreciation$43,652
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$28,133
Excess exempt expenses$0
Excess readership costs$0
Other deductions$89,076
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$-49,930
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-49,930
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Morton Arboretum4100 Illinois Rt 53, Lisle, IL 60532-1288IL1925-06$63,523,393
2Chicago Horticultural Society1000 Lake Cook Rd, Glencoe, IL 60022-1168IL1949-01$57,754,505
3Stonecrop Gardens Inc81 Stone Crop Ln, Cold Spring, NY 10516-3664NY1973-11$16,887,869
4San Francisco Botanical Garden Society At Strybing Arboretum1199 9th Ave, San Francisco, CA 94122-2370CA1959-04$3,509,787
5Toledo Botanical Garden Board Inc5403 Elmer Dr, Toledo, OH 43615-2803OH1982-03$2,192,555
6Yakima Area Arboretum A Nonprofit Corporation1401 Arboretum Dr, Yakima, WA 98901-8513WA1967-12$2,100,626
7Tucson Botanical Gardens2150 N Alvernon Way, Tucson, AZ 85712-3153AZ1970-01$1,917,159
8South Coast Botanic Garden Foundation Inc26300 Crenshaw Blvd, Pls Vrds Pnsl, CA 90274-2515CA1962-03$1,515,474
9Sonnenberg Gardens151 Charlotte St, Canandaigua, NY 14424-1363NY1970-12$1,311,476
10Martin Luther King Gardens Inc, King Gardens72 Dubois Ct, Englewood, NJ 07631-3408NJ2007-08$1,179,848
11Staten Island Botanical Garden Inc1000 Richmond Terr, Staten Island, NY 10301-1114NY1966-10$1,045,154
12Rotary Gardens Inc1455 Palmer Dr, Janesville, WI 53545-5215WI1994-06$947,343
13Quad City Botanical Center Foundation2525 4th Ave, Rock Island, IL 61201-9008IL1987-12$857,802
14Virgil A Place Arboretum & Botanical Garden IncPO BOX 44555, Kawaihae, HI 96743-4555HI1996-10$746,214
15South Texas Botanical Gardens & Nature Center8545 S Staples St, Corp Christi, TX 78413-5900TX1984-02$699,744
16Abraham Lincoln Memorial Garden Foundation2301 East Lake Drive, Springfield, IL 62712-8908IL1954-07$497,656
17Sawtooth Botanical Garden IncPO BOX 928, Sun Valley, ID 83353-0928ID1995-02$245,015
18Western Kentucky Botanical GardenPO BOX 22562, Owensboro, KY 42304-2562KY1994-04$180,127
19University Botanical Gardens At Asheville Inc151 Wt Weaver Blvd, Asheville, NC 28804-3414NC1966-03$163,859
20Western Colorado Botanical Society641 Struthers Avenue, Grand Junction, CO 81501CO1986-03$132,268
Number of organizations performing similar types of work
Alaska1
Alabama3
Arkansas1
Arizona3
California12
Colorado3
Connecticut1
District of Columbia1
Delaware1
Florida7
Georgia2
Hawaii5
Iowa3
Idaho2
Illinois4
Indiana2
Kansas3
Kentucky2
Louisiana1
Massachusetts3
Maryland1
Maine3
Michigan3
Minnesota1
Missouri2
Mississippi1
North Carolina6
Nebraska1
New Jersey6
New Mexico1
New York15
Ohio8
Oklahoma2
Oregon6
Pennsylvania3
South Carolina2
Tennessee1
Texas8
Virginia2
Washington2
Wisconsin3
Wyoming1
International1
Total139

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