2023-11-14T16:42:23-06:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 581313284 THE ATLANTA BOTANICAL GARDEN INC % MARSHALL NORWOOD CFO ATLA 4045911556 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 MARY PAT MATHESON CEO/EXEC DIRECTOR 4045911556 2023-11-15 true MARY PAT MATHESON XXX-XX-XXXX MARC A AZAR P91739349 4048746244 2023-11-15 2 2022 2023-04-26 12:10:37Z MARY PAT MATHESON 1345 PIEDMONT AVENUE NE ATLANTA GA 30309 68027353 false X WWW.ATLANTABG.ORG X 1976 GA THE MISSION OF THE ATLANTA BOTANICAL GARDEN IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. 30 30 579 534 2322040 5047 16175390 31646006 20536152 19943170 2378307 927453 5514548 5227350 44604397 57743979 25000 40000 0 0 12434122 15043912 376538 561777 2339046 17096655 19471756 29932315 35117445 14672082 22626534 198824204 204793155 39237477 33120802 159586727 171672353 THE ATLANTA BOTANICAL GARDEN'S MISSION IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. false false 25116367 40000 20252313 DURING 2022, THE GARDEN HOSTED 773,249 VISITORS TO ITS PREMISES AND AT YEAR END, HAD 46,857 MEMBERS OF VARIOUS MEMBERSHIP CLASSES. VISITORS CAN EXPERIENCE NATURAL ENVIRONMENTS FROM AROUND THE GLOBE THROUGH STUNNING, EVER-CHANGING GARDEN DISPLAYS AND EXHIBITIONS. PERMANENT DISPLAYS FOCUS ON PLANT DIVERSITY, ECOLOGICAL PRINCIPLES, CONSERVATION, AND ADAPTATIONS TO SPECIFIC ENVIRONMENTS. THE ATLANTA BOTANICAL GARDEN HAS ONE OF THE MOST COMPLETE ORCHID REPOSITORIES IN THE WORLD, AS WELL AS A STATE-OF-THE-ART TISSUE CULTURE LAB CONTRIBUTING TO THE EMERGING FIELD OF HIGH-TECH PLANT PROPAGATION. ITS COLLECTIONS INCLUDE RARE AND ENDANGERED SPECIES NOT SEEN ANYWHERE ELSE IN THE WORLD. 1638024 312841 THE ATLANTA BOTANICAL GARDEN'S FOCUS ON EDUCATION MOTIVATES GARDEN STAFF TO DEVELOP AND PROVIDE VARIOUS LECTURE EVENTS INCLUDING A SERIES TO PROMOTE HORTICULTURAL KNOWLEDGE AND AWARENESS. AN AFTER-SCHOOL PROGRAM, SCHOOL TOURS AND CAMPS, ALONG WITH WEEKLY PROGRAMS INCLUDED WITH ADMISSION, BRING ENVIRONMENTAL KNOWLEDGE TO CHILDREN OF ALL AGES. FROM ACHIEVING PEACE THROUGH TAI CHI AND LEARNING TO DRAW FAVORITE FLOWERS, TO CHEF EVENTS AND IMPROVING GREEN SPACE AT HOME, THE GARDEN'S ROBUST SELECTION OF EDUCATIONAL OPPORTUNITIES AND KNOWLEDGEABLE TRAINING TEAM ENGAGES THE PUBLIC AT A VARIETY OF LEVELS. 546008 GARDEN STAFF CONTINUES WORKING TO SAVE RARE AND ENDANGERED SPECIES AND TO INVESTIGATE METHODS OF TISSUE CULTURE AND PLANT PROPAGATION. OUR SOUTHEASTERN CENTER FOR CONSERVATION FOCUSES ON FOUR CORE AREAS OF RESEARCH: HABITAT RESTORATION AND MONITORING, CONSERVATION GENETICS AND EVOLUTIONARY STUDIES, POLLINATOR SURVEYS, AND A CONSERVATION SEED BANK. THE GARDEN'S DOMESTIC AND INTERNATIONAL CONSERVATION WORK IS CRITICAL TO PRESERVING OUR NATURAL HERITAGE AND POSITIVELY AFFECTING INTERNATIONAL PLANT POPULATIONS. 27300399 true true false false false false false true false true true false false false true true true false false false true true false true true false false true false true false false false false false false false false true false false false true false false false false true 176 0 true 579 true true true true CJ false false false true true false false false false false false X 30 30 false false false false false false false true true false false true true true true true true true true true false GA X MARSHALL NORWOOD CFO 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 X MARY PAT MATHESON PRESIDENT & CEO 40.0 0.0 X 574275 0 60055 ART FIX COO 40.0 0.0 X 289464 0 22542 LESLIE MYERS VP DEVELOPMENT 40.0 0.0 X 200305 0 17017 EMILY COFFEY VP, CONSERVATION 40.0 0.0 X 185612 0 8172 JESSICA BOATRIGHT VP, MARKETING 40.0 0.0 X 173370 0 5201 AMANDA BENNETT VP, HORTICULTURE & COLLECTIONS 40.0 0.0 X 163315 0 14503 MILDRED FOCKELE VP, HORTICULTURE & COLLECTIONS 40.0 0.0 X 145875 0 26901 GARY DOUBRAVA CFO (to 7/19/2022) 40.0 0.0 X 150029 0 19264 MARSHALL NORWOOD CFO (beginning 8/29/2022) 40.0 0.0 X 71128 0 9000 JOHN H CRAWFORD IV CHAIR 2.0 0.0 X 0 0 0 JENNIFER FLANAGAN VICE CHAIR 1.0 0.0 X 0 0 0 MASON W STEPHENSON SECRETARY 2.0 0.0 X 0 0 0 DAVID P POROCH TREASURER 2.0 0.0 X 0 0 0 KRISTINE M BROWN LEGAL COUNSEL 2.0 0.0 X 0 0 0 CAROL B TOM MEMBER AT LARGE 2.0 0.0 X 0 0 0 JOHN M DYER IMM PAST BD CHR, TRUSTEE 2.0 0.0 X 0 0 0 ED MCGINN Trustee-CONS ADV CHAIR 1.0 0.0 X 0 0 0 CODY PARTIN TRUSTEE/DEVELOPMENT CHAIR 2.0 0.0 X 0 0 0 H ALAN ELSAS TRUSTEE/EDUCATION CHAIR 2.0 0.0 X 0 0 0 PAUL CUSHING Trustee/PLANT COLL. CHAIR 2.0 0.0 X 0 0 0 MICHAEL AUZENE Trustee 1.0 0.0 X 0 0 0 MELISSA BABB Trustee 1.0 0.0 X 0 0 0 MOLLY BATTIN Trustee 1.0 0.0 X 0 0 0 CHARLES W CARY JR Trustee 2.0 0.0 X 0 0 0 JULIA W CROMARTIE Trustee 1.0 0.0 X 0 0 0 DEBORAH EDWARDS Trustee 1.0 0.0 X 0 0 0 PHILIP GREEN Trustee 1.0 0.0 X 0 0 0 ROYA IRVANI TRUSTEE 1.0 0.0 X 0 0 0 GENE KANSAS Trustee 1.0 0.0 X 0 0 0 CARA ISDELL LEE TRUSTEE 1.0 0.0 X 0 0 0 BARBARA W LEVY TRUSTEE 1.0 0.0 X 0 0 0 JADE A LOGAN TRUSTEE 1.0 0.0 X 0 0 0 VICKI PALEFSKY TRUSTEE 1.0 0.0 X 0 0 0 KAREN PARKER TRUSTEE 1.0 0.0 X 0 0 0 MARC POLLACK TRUSTEE 1.0 0.0 X 0 0 0 SYLVIA RUSSELL TRUSTEE 1.0 0.0 X 0 0 0 ROGER J SMITH TRUSTEE 2.0 0.0 X 0 0 0 MARK TRAYLOR TRUSTEE 1.0 0.0 X 0 0 0 ALLEN YEE TRUSTEE 1.0 0.0 X 0 0 0 1953373 0 182655 12 false true false IMAGINE EXHIBITIONS INC 2870 PEACHTREE ROAD SUITE 418 ATLANTA GA 30305 EXHIBITION 576000 DISTINGUISHED PROPERTIES CLEANING U 975 COBB PLACE BLVD SUITE 203 KENNESAW GA 30144 CLEANING SERVICE 550437 MARKSMAN SECURITY CORPORATION 3230 W COMMERCIAL BLVD SUITE 100 FORT LAUDERDALE FL 33309 SECURITY 396813 BOX STUDIO LLC 3453 STATE HIGHWAY 14 N CERRILLOS NM 87010 EXHIBIT ARTIST 348541 DANILLER COMPANY 3724 JEFFERSON ST SUITE 302 AUSTIN TX 78731 MEMBER ACQUISITION 347286 16 X 2385421 385127 604222 28271236 394806 31646006 ADMISSIONS 900099 15895517 15895517 MEMBERSHIP DUES 900099 3734812 3734812 TUITION 900099 312841 312841 19943170 1317635 1317635 0 0 4109522 88820 3045170 154363 1064352 -65543 998809 1526411 -16042 -511560 2974401 390000 2134456 1620127 839945 -1230127 -390182 -1230127 839945 189148 385127 320432 -131284 -131284 0 0 0 6939990 3008826 3931164 2235121 1696043 MISCELLANEOUS REVENUE 900099 312575 312575 CATERING COMMISSIONS 900099 86847 86847 PHOTOGRAPHY 900099 13125 13125 16114 16114 428661 57743979 20565154 2322040 3210779 25000 25000 0 15000 15000 0 1204534 879310 228861 96363 0 11552838 8433572 2195039 924227 238273 173939 45272 19062 1124840 821133 213720 89987 923427 674102 175451 73874 0 130269 130269 136040 136040 0 561777 561777 38102 38102 118182 118182 1423701 1423701 185912 135716 35323 14873 656175 479008 124673 52494 0 13478 13478 365482 305177 60305 0 0 730738 613820 102303 14615 0 5468491 5304436 109370 54685 790335 576945 118550 94840 AUXILIARY SERVICES 4948905 4948905 CONSERVATORY IMP & MAINT. 1279246 1279246 GARDENS IMPROVEMENTS & MAINT 1147369 1147369 GENERAL GROUNDS & MAINT. 1139179 911343 182269 45567 900152 562900 40570 296682 35117445 27300399 5478000 2339046 X 20305477 10403792 0 0 5550783 19008213 0 0 0 0 0 0 0 0 447513 614243 1251040 1530469 177360486 63307376 102673108 114053110 66299415 57220570 1926672 1587012 0 0 0 0 370196 375746 198824204 204793155 4850762 4747143 0 0 2022519 2072535 0 0 0 0 0 0 0 0 20504691 18019888 11859505 8281236 39237477 33120802 X 118997156 118698681 40589571 52973672 159586727 171672353 198824204 204793155 X 22626534 -12169594 1628686 X false true X true false X 8091469 10610786 10326975 16175390 31646006 76850626 0 0 8091469 10610786 10326975 16175390 31646006 76850626 26289192 50561434 3305419 3608254 3215246 4029585 5451915 19610419 88336 97101 6947 14034 6047 212465 1105699 1260159 1403624 1899552 325700 5994734 102668244 91880918 0.49247 0.59980 X SCH A, PART II, LINE 10 SEE DETAIL IN SCH A ATTACHMENT 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 40589571 27703128 15266310 52717 52973672 30263580 11301827 949226 26610 40589571 26341120 5580522 1636469 21593 30263580 32976737 4203704 10817322 21999 26341120 31231938 2476560 712160 19601 32976737 0.46740 0.53260 false false 28492471 28492471 106093443 44975698 61117745 42774572 18331678 24442894 114053110 0 PROMISSORY NOTE PAYABLE 8281236 INTEREST RATE SWAP 0 8281236 X 53693760 -12169594 8157477 -4012117 57705877 38102 38102 57743979 41608134 6528791 6528791 35079343 38102 38102 35117445 FORM 990, SCHEDULE D, PART III, LINE 1A The Garden's collections include living plants, books, prints and herbarium specimens. The Garden has not capitalized the collections; instead the cost of collection items is reported as a decrease in the appropriate class of net assets and insurance recoveries of lost or destroyed collection items are reported as an increase in the appropriate class of net assets in the accompanying statement of activities and changes in net assets. The Garden's collections are maintained for display, education, conservation and enjoyment rather than for financial gain. Collections are important assets of the Garden and are protected, kept unencumbered, cared for and preserved. FORM 990, SCHEDULE D, PART III, LINE 4 IN THE PAST, THE ORGANIZATION HAS RECEIVED NON-CASH CONTRIBUTIONS OF OUTSIDE ARTWORK. THE ARTWORK IS USED IN THE GARDENS TO ENHANCE THE BEAUTY OF THE GARDENS. SCHEDULE D, PART V, LINE 4-ENDOWMENT FUNDS THE GARDEN'S ENDOWMENT FUNDS HAVE BEEN BUILT OVER THE YEARS TO PROVIDE LONG-TERM FUNDING FOR UPKEEP OF GROUNDS AND PROPERTY AT THE GARDEN. FORM 990, SCHEDULE D, PART X-ASC 740 FOOTNOTE THE GARDEN HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(A)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THAT GARDEN HAD NO SIGNIFICANT UNRELATED BUSINESS TAXABLE INCOME DURING 2022 AND 2021, ACCORDINGLY, NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE GARDEN ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE GARDEN TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE GARDEN BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE DECEMBER 31, 2019. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE 3,199,533 FUNDRAISING EXPENSE 320,432 COGS FROM INVENTORY 3,008,826 CHANGE IN MKT VALUE INTEREST RATE SWAP 1,628,686 ---------------- TOTAL 8,157,477 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 3,199,533 FUNDRAISING EXPENSE 320,432 COGS FROM INVENTORY 3,008,826 ---------------- TOTAL 6,528,791 false Europe (Including Iceland and Greenland) Grantmaking PROGRAM 15000 Central America and the Caribbean Investments 38869 53869 53869 Europe (Including Iceland and Greenland) CHARITABLE 15000 CASH 1 false false false false false false Sch F, Part I, Line 3, col f Amounts in col f represent investments for the region. These are reported for financial statement purposes at their fair market value at year-end. X X X X X X X true DANILLER COMPANYNPO 3724 JEFFERSON ST STE 302 AUSTIN TX 78731 direct mail false 669909 313466 356443 LEMASTER MARKETING GROUP INC 1483 CHAIN BRIDGE RD MCLEAN VA 22101 TELEMARKET false 392151 144328 247823 COXE CURRY ASSOCIATES 191 PEACHTREE ST NE ATLANTA GA 30303 CONSULTING true 0 103983 0 1062060 561777 604266 GA Gdn Eden Ball 498000 381262 116738 113651 47641 15000 132127 Garden Tour 76275 3865 72410 12013 0 574275 385127 189148 113651 47641 15000 144140 320432 -131284 false TRULY LIVING WELL CENTER FOR NATURAL URBAN AG PO BOX 90841 EAST POINT GA 30364 061837383 501C(3) 25000 SEE SUPPLEMENTAL 1 0 Sch I, part I, ln 2 The Atlanta Botanical Garden's President & CEO works with the organization's leadership and provide guidance on a weekly basis. The organization provides financial reports on a quarterly basis for review and discussion. SCH I, PART II, COL H PURPOSE OF GRANT-PROVIDE CASH AND EMPLOYEE TIME TO HELP WITH VOLUNTEER DAY, ANNUAL SOIL FESTIVAL, OVERSEE VOLUNTEERS AND WRITE CURRICULUM. X true true X X X false true false false false false false true false MARY PAT MATHESON PRESIDENT & CEO 390894 0 175000 0 8381 0 49150 0 12779 0 636204 0 0 0 ART FIX COO 224531 0 64933 0 0 0 8870 0 17890 0 316224 0 0 0 GARY DOUBRAVA CFO (to 7/19/2022) 100035 0 49994 0 0 0 0 0 21114 0 171143 0 0 0 LESLIE MYERS VP DEVELOPMENT 154856 0 45449 0 0 0 6112 0 13925 0 220342 0 0 0 EMILY COFFEY VP, CONSERVATION 147790 0 37822 0 0 0 5655 0 4472 0 195739 0 0 0 JESSICA BOATRIGHT VP, MARKETING 140730 0 32640 0 0 0 5201 0 3125 0 181696 0 0 0 AMANDA BENNETT VP, HORTICULTURE & COLLECTIONS 131797 0 31518 0 0 0 5165 0 11439 0 179919 0 0 0 MILDRED FOCKELE VP, HORTICULTURE & COLLECTIONS 114914 0 30961 0 0 0 4895 0 24517 0 175287 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE ATLANTA BOTANICAL GARDEN, INC PAID INTO A 457(B) plan FOR MARY PAT MATHESON IN THE AMOUNT OF $20,500 IN 2022. NON-FIXED PAYMENTS OF COMPENSATION IN 2022, $3,359 OF LIFE INSURANCE PREMIUMS AND $5,022 OF DISABILITY PREMIUMS WERE PAID AS PART OF MARY PAT MATHESON'S EMPLOYMENT CONTRACT. DEFERRED COMPENSATION IN ACCORDANCE WITH MARY PAT MATHESON'S EMPLOYMENT AGREEMENT, THE ATLANTA BOTANICAL GARDEN ACCUMULATED DEFERRED COMPENSATION FOR HER IN THE AMOUNT OF $259,132, REPRESENTING HER PRIOR-YEAR BALANCE FORWARD, PLUS HER CONTRACTED AMOUNT OF $40,000 FOR 2022. PER HER CONTRACT, ENTITLEMENT TO THE DEFERRED COMPENSATION WOULD OCCUR AFTER A THREE-YEAR VESTING PERIOD IF SHE IS STILL EMPLOYED AT THE ORGANIZATION AND IF THE ORGANIZATION HAS NOT EXPERIENCED A CUMULATIVE OPERATING BUDGET DEFICIT OVER THE THREE-YEAR PERIOD. ENTITLEMENT TO ADDITIONAL DEFERRED COMPENSATION WOULD OCCUR AFTER AN ADDITIONAL TWO-YEAR VESTING PERIOD UNDER THE SAME EMPLOYMENT AND BUDGET CONDITIONS AND THEN THE TOTAL VESTED AMOUNT IS PAID OUT IN ONE SUM WITHIN 30 DAYS FOLLOWING THE FIFTH ANNIVERSARY. CONSISTENT WITH THE AGREEMENT TERMS AND WORK PERFORMED. 2023 MARKS THE NEXT PAYOUT YEAR (FOR 2018-2022) AND THEN A NEW VESTING PERIOD WILL BEGIN. OFFICER BONUSES BONUSES FOR OFFICERS ARE BASED ON COMPANY PERFORMANCE AND/OR A PERCENTAGE OF SALARY. THE EXECUTIVE COMMITTEE APPROVES BONUSES PAID TO THE PRESIDENT AND CEO. THE PRESIDENT AND CEO APPROVE THE BONUSES PAID TO THE OTHER OFFICERS. X 12 385806 FMV X BULBS 1 9000 FMV 0 false true true FORM 990, SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE ORGANIZATION, WELLS FARGO IMMEDIATELY SELLS THE STOCK. NUMBER OF CONTRIBUTIONS THE ORGANIZATION REPORTED THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, LINE 11B The organization's 990 is initally reviewed by the Finance committee members with the CFO and President/CEO. In addition, an electronic version is sent to all Garden Trustees for informational review. FORM 990, PART VI, LINE 12A The Garden's Trustees and Employees annually file a statement of compliance with the company's Conflict of Interest policy. FORM 990, PART VI, 12C All trustees, directors, and key employees are requested to review, attest no conflicts occur or disclose any potential conflicts and agree to comply with the conflict-of-interest policy annually. Disclosed conflicts are reviewed by the organization's legal counsel. FORM 990, PART VI, LINE 13 The Garden does have a Whistleblower policy in place at 12/31/2022. FORM 990, PART VI, LINE 14 The Garden does have a written document retention and destruction policy in place at 12/31/2022. FORM 990, PART VI, LINE 15 The compensation for the Garden's President & CEO is established by a compensation committee of the Board of Trustees. The Trustees on the committee are independent and use information from industry compensation surveys and similar organizations' 990 information. The Executive Committee approves the final salary package. FORM 990, PART VI, LINE 19 The organization makes the audited financials, record retention policy, whistleblower policy and conflict of interest policy available upon request. All other internal documents are not made available to the public; however, one can request copies of documents and the organization may decide to grant the request. Upon request, the organization does provide a copy of the tax return. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN MARKET VALUE OF INTEREST RATE SWAP 1,628,686 EXTENSION PROPERTIES LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 51395 432195 ABG PINE-DEAR CREATIONS LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA -503770 10467452 ABG GAINES WOODS AND SMITH LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA -19833 233543 ABG