2024-05-07T15:43:08-04:00 2023-09-30 141604297 RBT CPAS LLP 11 RACQUET RD NEWBURGH NY 12550 990 2022-10-01 237292454 STONECROP GARDENS INC STON 81 STONECROP LANE COLD SPRING NY 10516 JENNIFER CAMPBELL ASSISTANT TREASURER 8452652000 2024-05-01 true JENNIFER CAMPBELL XXX-XX-XXXX true VINCENT J BUONO CPA P02046722 8455679000 2024-05-01 2022 2023-04-26 12:10:37Z F COLIN CABOT 81 STONECROP LANE COLD SPRING NY 10516 14747740 false X WWW.STONECROP.ORG X 1973 NY TO UPHOLD AND DEMONSTRATE THE HIGHEST STANDARDS OF HORTICULTURAL PRACTICE AND TO PROMOTE THE USE OF SUCH STANDARDS AMONG AMATEUR AND PROFESSIONAL GARDENERS THROUGH AESTHETIC DISPLAYS AND EDUCATIONAL PROGRAMS. 8 8 17 5 19 368767 47680 75058 104341 1429847 3832522 12988 10051 1886660 3994594 10000 10000 0 780468 871033 0 0 995654 973853 1786122 1854886 100538 2139708 40742936 51639619 139044 150468 40603892 51489151 TO UPHOLD AND DEMONSTRATE THE HIGHEST STANDARDS OF HORTICULTURAL PRACTICE AND TO PROMOTE THE USE OF SUCH STANDARDS AMONG AMATEUR AND PROFESSIONAL GARDENERS THROUGH AESTHETIC DISPLAYS AND EDUCATIONAL PROGRAMS. false false 1450152 10000 104341 OPERATION AND MAINTENANCE OF STONECROP GARDENS, A SERIES OF DISPLAY GARDENS LOCATED IN PHILIPSTOWN, NY OPEN TO THE PUBLIC FOR TOURS AND WORKSHOPS; SUPPORT FOR SCHOOL OF PRACTICAL HORTICULTURE WITH AN INTERNSHIP PROGRAM FOR SELECTED COLLEGE GRADUATES; AND DEVELOPMENT OF SEED LISTS FOR INTERNAL USE AS WELL AS DISSEMINATING RARE AND INTERESTING SEEDS TO THE PUBLIC. 1450152 true true false false false false false false false false true false false true false true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 9 0 true 17 true false false false false false true true false false false false false false X 8 8 true false false false false false false true true false false false true true true true true true true false NY X JENNIFER CAMPBELL 8452652010 81 STONECROP LANE COLD SPRING NY 10516 F COLIN CABOT PRESIDENT 3.00 X X 0 0 0 ANNE P CABOT VP/SEC/TREAS 3.00 X X 0 0 0 JESSICA GALLIGAN GOLDSMITH DIRECTOR 3.00 X 0 0 0 DIANE BOTNICK DIRECTOR 1.00 X 0 0 0 PAGE DICKEY DIRECTOR 1.00 X 0 0 0 TAMSIN GOGGIN DIRECTOR 1.00 X 0 0 0 NAT PRENTICE DIRECTOR 1.00 X 0 0 0 MARILYN YOUNG DIRECTOR 1.00 X 0 0 0 CAROLINE BURGESS EXECUTIVE DI 40.00 X 116691 0 11731 JENNIFER CAMPBELL ASSISTANT TR 20.00 X 43505 0 0 ELISABETH WARD RESIGNED MAY 1.00 X 0 0 0 160196 11731 1 false false false 35430 12250 47680 GENERAL ADMISSIONS AND SALES 104341 104341 104341 549483 19 549464 60000 49949 10051 10051 10051 13986236 10703197 3283039 3283039 3283039 3994594 104341 19 3842554 10000 10000 183707 161568 22139 541216 476864 64352 94088 80867 13221 52022 45553 6469 1013 1013 13500 13500 234356 234356 831 831 2347 2347 26602 26602 104655 83126 21529 213 213 378431 378431 48609 48609 MAINTENANCE AND REPAIRS 65408 65408 PROGRAM SUPPLIES 39622 39622 GARDEN EXPENSE 28480 28480 MISCELLANEOUS 19765 19765 10021 9299 722 1854886 1450152 404734 0 1127 1010 2062955 1151674 7471 11732 12215049 6976093 5568979 5238956 33076612 39183934 5109 20683 6052313 40742936 51639619 115959 130425 23085 20043 139044 150468 X 40603892 51489151 40603892 51489151 40742936 51639619 X 2139708 2747883 5760959 236709 X false true X true false X X 1 THE GARDEN CONSERVANCY INC THE GARDEN CONSERVANCY INC 133570145 7 true 10000 0 1 10000 0 true false false false false false false false false false false false false false false true true true X true true PART IV, SECTION D, LINE 3 THERE ARE COMMON MEMBERS OF THE BOARDS OF DIRECTORS OF THE SUPPORTING AND SUPPORTED ORGANIZATIONS, RESULTING IN AN INFLUENCE IN THE INVESTMENT POLICIES AND THE DIRECTION OF THE USE OF THE ORGANIZATION'S INCOME AND ASSETS DURING THE YEAR. PART IV, SECTION E, LINE 2A THE SUPPORTING ORGANIZATION CONTRIBUTED 10,000 TO ITS SUPPORTED ORGANIZATION, THE GARDEN CONSERVANCY, INC. THE SUPPORTING ORGANIZATION'S MISSION DIRECTLY SUPPORTS THE SUPPORTED ORGANIZATION'S MISSION OF "SAVING AND SHARING OUTSTANDING AMERICAN GARDENS FOR THE EDUCATION AND INSPIRATION OF THE PUBLIC." PART IV, SECTION E, LINE 2B THE SUPPORTED ORGANIZATION IS NORMALLY ENGAGED IN THE SAME ACTIVITIES AS THE SUPPORTING ORGANIZATION. BOTH THE SUPPORTED AND SUPPORTING ORGANIZATIONS ARE ENGAGED IN ACTIVITIES THAT CONTRIBUTE TO THE FURTHERANCE OF HORTICULTURAL ACTIVITIES THROUGH THE DISPLAY OF GARDENS AND EDUCATION OF THE PUBLIC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 400000 400000 8484250 4528369 3955881 1456153 1375889 80264 161274 135609 25665 1713372 936226 777146 5238956 CHARITABLE REMAINDER TRUST RECEVABLE 5997668 ACCRUED INTEREST 37462 CASH SURRENDER VALUE- LIFE INSURANCE 17183 6052313 X 6797641 2747883 2862 2353 2753098 4044543 -49949 -49949 3994594 1673341 2862 49949 52811 1620530 234356 234356 1854886 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FILES AN ANNUAL FORM 990 AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE ORGANIZATION. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D INVESTMENT EXPENSES -234,356 PRESENT VALUE ADJUSTMENT 236,709 SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -49,949 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 49,949 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT EXPENSES 234,356 true THE GARDEN CONSERVANCY INC 20 NAZARETH WAY PO BOX 608 GARRISON NY 10524 133570145 501C3 10000 CONTRIBUTION 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION DOES NOT HAVE ANY PROCEDURES IN PLACE FOR MONITORING THE USE OF GRANT FUNDS PAID TO ITS SUPPORTED ORGANIZATION, THE GARDEN CONSERVANCY. FORM 990, PAGE 1, PART I, LINE 6 BASIC GARDENING TASKS AND GREETING VISITORS. FORM 990, PAGE 6, PART VI, LINE 2 F. COLIN CABOT ANNE CABOT PRESIDENT VP/SEC.TREAS FAMILY MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE PRESIDENT FOR REVIEW AND COMMENT PRIOR TO FILING. THE FORM 990 IS PROVIDED TO THE REMAINING BOARD MEMBERS FOR REVIEW AT THE FOLLOWING BOARD MEETING AFTER FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION ANNUALLY OBTAINS SIGNED STATEMENTS FROM BOARD MEMBERS REGARDING POTENTIAL CONFLICTS OF INTEREST. IN THE EVENT OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INTERESTED PERSON MUST PROMPTLY DISCLOSE IN WRITING THE FACTS GIVING RISE TO THE CONFLICT OF INTEREST TO THE PRESIDENT AND TO THE CHAIRMAN OF ANY COMMITTEE OF THE BOARD OF DIRECTORS WITH BOARD DELEGATED POWERS TO ADDRESS CONFLICTS OF INTEREST. IF SUCH DISCLOSURE IS MADE AT A MEETING OF THE BOARD OR ANY COMMITTEE, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE SUCH DISCLOSURE IS DISCUSSED. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. UPON DISCLOSURE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO A TRANSACTION OR DECISION, THE BOARD OR A COMMITTEE THEREOF MAY APPROVE SUCH TRANSACTION OR MAKE SUCH DECISION IF THE BOARD OR COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS THAT THE TRANSACTION OR DECISION IS IN STONECROP'S BEST INTEREST AND FOR ITS OWN BENEFIT AND IS FAIR AND REASONABLE TO STONECROP. IF THE BOARD OF DIRECTORS OR ANY COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A PERSON HAS FAILED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS, IT SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSES OF SUCH PERSON AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THAT SUCH PERSON HAS, IN FACT, FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL TAKE SUCH ACTION AS IT DEEMS TO BE APPROPRIATE, INCLUDING DISCIPLINARY AND CORRECTIVE ACTION IF WARRANTED. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: 1.THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE NATURE OF THE CONFLICT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. 2.THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS, THE CONTENT OF THE DISCUSSION, THE DETERMINATION THAT THE TRANSACTION OR DECISION IS FAIR AND REASONABLE TO STONECROP, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. VOTING ANY MEMBER SHALL REFRAIN FROM VOTING ON A MATTER IN WHICH THAT MEMBER HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMMITTEE OF THE BOARD RECOMMENDS COMPENSATION AT THE ANNUAL BOARD MEETING. EXECUTIVE COMMITTEE MEMBERS HAVE ACCESS TO COMPARATIVE DATA AT SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B EXECUTIVE COMMITTEE OF THE BOARD RECOMMENDS COMPENSATION AT THE ANNUAL BOARD MEETING. EXECUTIVE COMMITTEE MEMBERS HAVE ACCESS TO COMPARATIVE DATA AT SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION. FORM 990, PART XI, LINE 9 PRESENT VALUE ADJUSTMENT 236,709 THE GARDEN CONSERVANCY INC 20 NAZARETH WAY PO BOX 608 GARRISON NY 10524 133570145 PRESERVING NY 501C3 7 N/A false false true false false false false false false false false false false false false false false false false false