2023-12-20T17:17:28-06:00 2023-03-31 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2022-04-01 820379274 IDAHO BOTANICAL GARDEN INC IDAH 2083438649 2355 OLD PENITENTIARY RD BOISE ID 83712 ERIN ANDERSON EXECUTIVE DIRECTOR 2083438649 2023-12-20 1 ERIN ANDERSON 999009999 0 MARGARET FLOWERS P00748716 2083338965 2023-12-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIN ANDERSON 2355 OLD PENITENTIARY RD BOISE ID 83712 3105912 0 X IDAHOBOTANICALGARDEN.ORG X 1983 ID CULTIVATE. EDUCATE. CELEBRATE. WE GROW OUR COMMUNITY BY CONNECTING PEOPLE, PLANTS AND NATURE. 19 17 44 735 0 0 1635577 1369608 874763 1272325 33525 -67071 -400256 -296073 2143609 2278789 0 0 0 0 844450 1342473 0 0 175430 662837 770460 1507287 2112933 636322 165856 3764156 4096272 310661 501686 3453495 3594586 CULTIVATE. EDUCATE. CELEBRATE. WE GROW OUR COMMUNITY BY CONNECTING PEOPLE, PLANTS, AND NATURE. 0 0 562109 HORTICULTURE: OPERATED A BOTANICAL GARDEN OPEN TO THE GENERAL PUBLIC. PROVIDED OPPORTUNITY FOR THE PUBLIC TO VIEW AND LEARN ABOUT A WIDE VARIETY OF FLOWERS, PLANTS, ORNAMENTAL SHRUBS, AND TREES THAT THRIVE IN THE INTERMOUNTAIN REGION. GARDEN FACILITIES AND DISPLAYS PROMOTE SUSTAINABILITY AND CELEBRATE THE RICH CULTURAL CONNECTIONS BETWEEN PEOPLE AND PLANTS. 827551 907751 VISITOR SERVICES: WELCOMED AND ORIENTED VISITORS AND PROMOTED A POSITIVE VISITOR EXPERIENCE, PROVIDING VISITORS WITH CULTURAL EXPERIENCES FEATURING MUSIC, PAINTING AND SCULPTURE, CULINARY ARTS AND MORE IN A GARDEN SETTING. MANAGED VISITOR AMENITIES AND COORDINATED PUBLIC USAGE OF FACILITIES BY LARGER GROUPS FOR FUNCTIONS AND EVENTS. 137196 50570 EDUCATION: PROVIDED PROGRAMS, INITIATIVES, AND WORKSHOPS TO CHILDREN AND ADULTS AND A RICH ARRAY OF OPPORTUNITIES IN HORTICULTURAL AND ENVIRONMENTAL EDUCATION. EDUCATIONAL PROGRAMS ADVANCE A MISSION OF SUSTAINABILITY AND DEMONSTRATE OUR COMMITMENT TO EDUCATING STUDENTS AND THE GENERAL PUBLIC ABOUT ENVIRONMENTAL STEWARDSHIP SPECIFIC TO IDAHO AND THE INTERMOUNTAIN REGION AND ACROSS THE GLOBE. 1526856 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2083438649 2355 OLD PENITENTIARY RD BOISE ID 83712 JOHN LARSON PRESIDENT 2.00 X X 0 0 0 MOYA DOLSBY VICE PRESIDENT 2.00 X X 0 0 0 CONRAD BALL TREASURER 2.00 X X 0 0 0 WHITNEY MORGAN SECRETARY 2.00 X X 0 0 0 THOMAS COLEMAN MEMBER 2.00 X 0 0 0 HEIDI EHLE MEMBER 2.00 X 0 0 0 WILL FLETCHER MEMBER 2.00 X 0 0 0 COURTNEY FROST MEMBER 2.00 X 0 0 0 GEMMA GAUDETTE MEMBER 2.00 X 0 0 0 SARAH HUGUES MEMBER 2.00 X 0 0 0 DENISSE MACIAS MEMBER 2.00 X 0 0 0 LEW MANGLOS MEMBER 2.00 X 0 0 0 ELLEN MCKINNEY MEMBER 2.00 X 0 0 0 JACINTH REESE MEMBER 2.00 X 0 0 0 CLAIRE ROSSTON MEMBER 2.00 X 0 0 0 JED SPLITTGERBER MEMBER 2.00 X 0 0 0 JEANETTE TROMPCZYNSKI MEMBER 2.00 X 0 0 0 ERIN ANDERSON EXECUTIVE DIRECTOR 40.00 X 144224 0 5987 LINDA LAGUNA EXCECUTIVE ASSISTANT 2.00 X 0 0 0 144224 0 5987 1 0 1 0 0 487336 409081 473191 5193 1369608 GARDEN ADMISSION FEES 713990 1221755 1221755 EDUCATIONAL WORKSHOPS 713990 50570 50570 1272325 53707 53707 72786 449228 -376442 -376442 -376442 215152 335930 -120778 -120778 -120778 35450 17519 17931 17931 86884 24446 62438 62438 2278789 958321 0 -49140 150211 113210 29506 7495 1014656 764719 199311 50626 25679 19353 5045 1281 39810 30004 7820 1986 112117 84500 22023 5594 20206 14671 5403 132 10478 10478 68523 49752 18322 449 12227 11885 342 87779 66157 17242 4380 91723 53407 35204 3112 30993 23359 6088 1546 113560 102103 11457 38284 28854 7520 1910 PROGRAMS & SPECIAL EVEN 78123 69276 6869 1978 CAPITAL CAMPAIGN 75022 75022 CREDIT CARD FEES 54463 37164 9830 7469 PRINTING AND PUBLICATIO 29415 16582 4853 7980 59664 41860 13334 4470 2112933 1526856 410647 175430 400189 560680 1138044 968144 122780 45596 2822 6573 51027 55235 2906485 1848557 1022673 1057928 475727 658285 550894 743831 3764156 4096272 235312 389372 75349 112314 310661 501686 X 2845778 2803789 607717 790797 3453495 3594586 3764156 4096272 165856 -24765 0 X X 0 0 0 X 845298 754964 1791573 1635577 1326737 6354149 845298 754964 1791573 1635577 1326737 6354149 337217 6016932 109671 98642 34778 27090 40920 311101 6665250 4961503 0.90270 0.85780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 550894 -32050 4582 514262 470566 84772 4444 550894 51049 404425 15836 744 470566 500 50549 51049 500 500 0 0 534728 205490 329238 179457 125326 54131 2192300 1517741 674559 1057928 PUBLICLY TRADED SECURITIES 658285 C 658285 ENDOWMENT 514262 OPERATING LEASE RIGHT-OF-USE ASSET 229569 743831 X 2715178 -24765 4885 456269 436389 2278789 0 2278789 2574087 4885 456269 461154 2112933 0 2112933 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 AND 2022 THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 449,228. INVESTMENT FEES NETTED WITH INVESTMENT REVENUE -10,478. DIRECT FUNDRAISISING EXPENSE NETTED WITH FUNDRAISING REVENUE 17,519. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 449,228. INVESTMENT FEES NETTED WITH INVESTMENT REVENUE -10,478. DIRECT FUNDRAISISING EXPENSE NETTED WITH FUNDRAISING REVENUE 17,519. FARM-TO-TABLE 24725 24725 16824 AUCTION 10725 10725 482 213 35450 35450 17306 213 17519 17931 0 0 0 0 0 0 0 0 0 ERIN ANDERSON EXECUTIVE DIRECTOR 110308 0 10000 0 23916 0 1223 0 4764 0 150211 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE IS EMPOWERED PER THE BYLAWS TO TRANSACT BUSINESS FOR THE ORGANIZATION SUBJECT TO THE REVIEW, APPROVAL AND RATIFICATION OF THE BOARD. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS OF THE ORGANIZATION AND THE IMMEDIATE PAST PRESIDENT AS VOTING MEMBERS AND THE EXECUTIVE DIRECTOR AS A NON-VOTING MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE EXECUTIVE COMMITTEE REVIEWS THE DOCUMENT AND REQUESTS COMMENTS FROM BOARD MEMBERS. THE EXECUTIVE COMMITTEE PRESENTS AND MAKES A RECOMMENDATION TO THE FULL BOARD AND THE BOARD VOTES TO APPROVE OR DISAPPROVE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AN ANNUAL QUESTIONNAIRE IS FILLED OUT BY OFFICERS, BOARD MEMBERS, KEY EMPLOYEES, AND DIRECTORS. INFORMATION IS REVIEWED AND MEMBERS WITH A CONFLICT OF INTEREST ARE REQUESTED TO ABSTAIN FROM VOTING ON THAT SPECIFIC MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR AND KEY BOARD MEMBERS CREATE A BUDGET FOR COMPENSATION. COMPENSATION IS COMPARED TO THAT OF OTHER SIMILAR ORGANIZATIONS NATIONALLY; SEVERAL BOARD MEMBERS ARE MEMBERS OF OTHER LOCAL NON-PROFIT ORGANIZATIONS AND DISCUSSION OF LOCAL COMPENSATION CAN FACTOR INTO THE BUDGET AS WELL. THE BUDGET IS PREPARED BY THE EXECUTIVE DIRECTOR, REVIEWED BY THE FINANCE COMMITTEE WITH RECOMMENDED APPROVAL, AND THEN SENT TO THE EXECUTIVE COMMITTEE FOR FINAL BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR.