2024-11-14T14:34:11-06:00 2023-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-01-01 581313284 THE ATLANTA BOTANICAL GARDEN INC % NOEL BARNES CFO ATLA 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 MARY PAT MATHESON CEO/EXEC DIRECTOR 4045911556 2024-11-15 true true MARC A AZAR P91739349 4048746244 2024-11-15 2023 2024-10-15 13:58:12Z MARY PAT MATHESON 1345 PIEDMONT AVE NE ATLANTA GA 30309 94372833 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 30 569 650 1939309 0 31646006 33792285 19943170 21065205 927453 2798998 5227350 7635030 57743979 65291518 40000 0 0 0 15043912 16881608 561777 705286 2473068 19471756 20110555 35117445 37697449 22626534 27594069 204793155 252008578 33120802 46418713 171672353 205589865 THE ATLANTA BOTANICAL GARDEN'S MISSION IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. false false 26882090 24915457 DURING 2023, THE GARDEN HOSTED 769,514 VISITORS TO ITS PREMISES AND AT YEAR END, HAD 43,348 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. 1753180 442400 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. 584393 GARDEN STAFF CONTINUE 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. 29219663 true true false false false false false true false true true false false false true true true false false false true false false true true false false false false true false false false false false false false false true false false false true false false false false true 184 0 true 569 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 NOEL BARNES CFO 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 X MARY PAT MATHESON PRESIDENT & CEO 40.0 0.0 X 821059 0 62650 ART FIX COO 40.0 0.0 X 337182 0 22650 MARSHALL NORWOOD CFO 40.0 0.0 X 285200 0 44839 LESLIE MYERS VP DEVELOPMENT 40.0 0.0 X 207263 0 15511 EMILY COFFEY VP, CONSERVATION 40.0 0.0 X 201548 0 7054 JESSICA BOATRIGHT VP, MARKETING 40.0 0.0 X 192537 0 6739 AMANDA BENNETT VP, HORTICULTURE & COLLECTIONS 40.0 0.0 X 182999 0 16116 MARY HARRIEL VP, HUMAN RESOURCES 40.0 0.0 X 180903 0 16341 MILDRED FOCKELE VP HORT/COL-GAINESVILLE 40.0 0.0 X 158955 0 28609 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 MICHAEL AUZENNE 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 KRISTINE BROWN Trustee-LEGAL COUNSEL 2.0 0.0 X 0 0 0 CHARLES W CARY JR TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL CHANIN TRUSTEE 1.0 0.0 X 0 0 0 JULIA W CROMARTIE Trustee 1.0 0.0 X 0 0 0 ERICA DECHICCHIS Trustee 2.0 0.0 X 0 0 0 JOHN M DYER Trustee 2.0 0.0 X 0 0 0 DEBORAH EDWARDS Trustee 2.0 0.0 X 0 0 0 H ALAN ELSAS Trustee 2.0 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 DAN NOYD 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 CODI PARTIN TRUSTEE 2.0 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 CAROL B TOM TRUSTEE-MEMBER AT LARGE 2.0 0.0 X 0 0 0 ALLEN YEE TRUSTEE 1.0 0.0 X 0 0 0 2567646 0 220509 15 false true false HOERR SCHANDT LANDSCAPE ARCHITECTS 1555 WEST FULTON ST CHICAGO IL 60607 ARCHITECT 982642 MOSAICULTURES INTERNATL DE MONTREAL 2100 AVE PIERRE-DUPUY AILE 2 BUR MONTREAL QUEBEC CA H3C 3R5 EXHIBIT ARTIST 669870 DISTINGUISHED PROPERTIES CLEANING U 975 COBB PLACE BLVD SUITE 203 KENNESAW GA 30144 CLEANING SERVICE 641243 MARKSMAN SECURITY CORP 3230 W COMMERCIAL BLVD SUITE 100 FT LAUDERDALE FL 33309 SECURITY 503871 DANILLER COMPANY 3724 JEFFERSON ST SUITE 302 AUSTIN TX 78731 MEMBER ACQUISITION 375155 21 X 1533601 288812 1282554 30687318 477554 33792285 ADMISSIONS 900099 16231717 16231717 MEMBERSHIP DUES 900099 4391088 4391088 TUITION 900099 442400 442400 21065205 1803788 1803788 0 0 6995603 78823 3906771 137105 3088832 -58282 3030550 3807849 -88267 -689032 9446342 13500000 8451132 13500000 995210 995210 995210 89938 288812 343341 -253403 -253403 0 0 0 6996371 2742966 4253405 1907901 2345504 MISCELLANEOUS REVENUE 900099 482103 482103 CATERING COMMISSIONS 900099 87374 87374 PHOTOGRAPHY 900099 2700 2700 32301 32301 604478 65291518 25357857 1939309 4202067 0 0 0 0 1772712 1294080 336815 141817 0 12543089 9156456 2383186 1003447 324790 237097 61710 25983 1197029 873831 227436 95762 1043988 762111 198358 83519 0 124743 124743 100390 100390 0 705286 705286 38206 38206 122525 122525 1504021 1504021 209002 152572 39710 16720 812932 593440 154457 65035 0 25920 25920 525226 438564 86662 0 0 867141 728398 121400 17343 0 5631553 5462606 112631 56316 913947 667181 137092 109674 AUXILIARY SERVICES 4964097 4964097 CONSERVATORY IMP & MAINT. 1385182 1385182 GENERAL GROUNTS & MAINTENANCE 1317273 1053818 210764 52691 GARDEN IMPROVEMENTS & MAINT. 882283 882283 686114 542027 44612 99475 37697449 29219663 6004718 2473068 X 10403792 3472487 0 0 19008213 35599966 0 0 0 0 0 0 0 0 614243 462666 1530469 210658 213014535 69170553 114053110 143843982 57220570 66682106 1587012 1225702 0 0 0 0 375746 511011 204793155 252008578 4747143 5603539 0 0 2072535 2283066 0 0 0 0 0 0 0 0 18019888 15535085 8281236 22997023 33120802 46418713 X 118698681 150863121 52973672 54726744 171672353 205589865 204793155 252008578 X 27594069 6372600 -49157 X false true X true false X 10610786 10326975 16175390 31646006 33792285 102551442 0 0 10610786 10326975 16175390 31646006 33792285 102551442 15876624 86674818 3608254 3215246 4029585 5451915 8807780 25112780 97101 6947 14034 6047 0 124129 1260159 1403624 1899552 325700 484803 5373838 133162189 105568243 0.65090 0.49247 X SCH A, PART II, LINE 10 SEE DETAIL IN SCH A ATTACHMENT 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 52973672 30617200 28837908 26220 54726744 40589571 27703128 15266310 52717 52973672 30263580 11301827 949226 26610 40589571 26341120 5580522 1636469 21593 30263580 32976737 4203704 10817322 21999 26341120 0.45250 0.54750 false false 55043693 55043693 107866282 48499231 59367051 50104560 20671322 29433238 143843982 0 PROMISSORY NOTE PAYABLE 22997023 22997023 X 77958260 6372600 118973 6262532 12754105 65204155 38206 49157 87363 65291518 44040748 118973 6262532 6381505 37659243 38206 38206 37697449 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 2023 AND 2022, 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, 2020. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE 3,176,225 FUNDRAISING EXPENSE 343,341 COGS FROM INVENTORY 2,742,966 ---------------- TOTAL 6,262,532 SCHEDULE D, PART XII, LINE 4A INTEREST RATE SWAP 49,157 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 3,176,225 FUNDRAISING EXPENSE 343,341 COGS FROM INVENTORY 2,742,966 ---------------- TOTAL 6,262,532 false North America Program Services exhibit artist 669870 Central America and the Caribbean Investments 13569 683439 683439 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 direct mail false 795326 377564 417762 LEMASTER MARKETING GROUP INC TELEMARKET false 442638 168267 74371 COXE CURRY ASSOCIATES CONSULTING true 0 159455 0 1237964 705286 492133 GA GDN EDEN BALL 378750 288812 89938 205865 82931 20000 34545 NONE 0 378750 288812 89938 205865 82931 20000 34545 343341 -253403 X true true X X X false true false false false false false true false MARY PAT MATHESON PRESIDENT & CEO 492516 0 319963 0 8580 0 51550 0 13009 0 885618 0 73274 0 ART FIX COO 256682 0 80500 0 0 0 11550 0 15285 0 364017 0 0 0 MARSHALL NORWOOD CFO 225200 0 60000 0 0 0 10846 0 36958 0 333004 0 0 0 LESLIE MYERS VP DEVELOPMENT 159996 0 47267 0 0 0 7411 0 11120 0 225794 0 0 0 EMILY COFFEY VP, CONSERVATION 156548 0 45000 0 0 0 7054 0 1985 0 210587 0 0 0 JESSICA BOATRIGHT VP, MARKETING 150537 0 42000 0 0 0 6739 0 3125 0 202401 0 0 0 AMANDA BENNETT VP, HORTICULTURE & COLLECTIONS 140999 0 42000 0 0 0 6578 0 12212 0 201789 0 0 0 MARY HARRIEL VP, HUMAN RESOURCES 138903 0 42000 0 0 0 6405 0 12919 0 200227 0 0 0 MILDRED FOCKELE VP HORT/COL-GAINESVILLE 119544 0 39411 0 0 0 6184 0 24936 0 190075 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 $22,500 IN 2023. NON-FIXED PAYMENTS OF COMPENSATION IN 2023, $3,347 OF LIFE INSURANCE PREMIUMS AND $5,232 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 $98,708, REPRESENTING HER PRIOR-YEAR BALANCE FORWARD, PLUS HER CONTRACTED AMOUNT OF $40,000 FOR 2023, LESS HER PAY OUT IN 2023 OF $73,274. 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 MARKED A PAYOUT YEAR (FOR 2018-2022) AND THEN A NEW VESTING PERIOD BEGINS. 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 18 467554 FMV X TABLETS AND POWER CORDS 1 10000 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 12/31/2023. FORM 990, PART VI, LINE 14 The Garden does have a written document retention and destruction policy in place at 12/31/2023. 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 VIII, LINE 7A AND 7B-OTHER THE ORGANIZATION ACQUIRED LAND DURING 2023 FOR A PURCHASE PRICE OF $40,000,000. AS PART OF THAT TRANSACTION, LAND ACQUIRED DURING 2022 WAS EXCHANGED AND THE VALUE $13,500,000 CREDITED AGAINST THE PURCHASE PRACE OF THE LAND ACQUIRED DURING 2023. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN MARKET VALUE OF INTEREST RATE SWAP -49,157 EXTENSION PROPERTIES LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA -5295 432195 ABG PINE-DEAR CREATIONS LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA -58704 1067452 ABG GAINES WOODS AND SMITH LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA -9597 233543 ABG