2024-05-15T18:38:48-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 951664113 RANCHO SANTA ANA BOTANIC GARDEN RANC 9096258767 1500 N COLLEGE AVENUE CLAREMONT CA 91711 LUCINDA A MCDADE EXECUTIVE DIRECTOR 9096258767 2024-05-15 1 LUCINDA MCDADE 999009999 0 DERRICK DEBRUYNE P00591016 6268577300 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CALIFORNIA BOTANIC GARDEN LUCINDA A MCDADE 1500 N COLLEGE AVENUE CLAREMONT CA 91711 10330584 0 X WWW.RSABG.COM X 1976 CA RSABG AIMS TO INSPIRE, INFORM AND EDUCATE THE PUBLIC AND SCIENTIFIC COMMUNITY ABOUT CALIFORNIA'S NATIVE FLORA. 18 18 98 165 0 0 2873734 3831185 1519550 1880095 1974165 782275 197908 12289 6565357 6505844 0 0 0 0 3073367 3501544 0 0 326737 1899539 1411241 4972906 4912785 1592451 1593059 26361021 28535527 1006854 731275 25354167 27804252 X RANCHO SANTA ANA BOTANIC GARDENS PROMOTES BOTANY, CONSERVATION, AND HORTICULTURE TO INSPIRE, INFORM AND EDUCATE THE PUBLIC AND SCIENTIFIC COMMUNITY ABOUT CALIFORNIA'S NATIVE FLORA. THE GARDEN IS DEVOTED TO THE COLLECTION, CULTIVATION, STUDY, AND DISPLAY OF NATIVE CALIFORNIA PLANTS AND TO GRADUATE TRAINING AND RESEARCH IN PLANT SYSTEMATICS AND EVOLUTION. THROUGH ALL ITS PROGRAMS, THE GARDEN MAKES SIGNIFICANT CONTRIBUTIONS TO THE APPRECIATION, ENJOYMENT, UNDERSTANDING, AND THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. 0 0 1148082 1780447 RESEARCH, LIBRARY AND HERBARIUM - THE ORGANIZATION MAINTAINS A COMPREHENSIVE LIVING COLLECTION OF CALIFORNIA NATIVE PLANTS, AN EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND A WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY. NO COST HAS BEEN CAPITALIZED FOR THESE COLLECTIONS AS IT IS IMPRACTICAL TO DETERMINE THEIR VALUE DUE TO THE LARGE NUMBER OF ITEMS AND THE LONG SPAN OF YEARS IT HAS TAKEN TO CREATE THE COLLECTIONS. IN ADDITION, CAPITALIZING COLLECTIONS CONTRADICTS STANDARDS OF COLLECTIONS STEWARDSHIP AND IS COUNTER TO THE ETHICAL STANDARDS SET FORTH BY THE MUSEUM FIELD. LIBRARY AND ARCHIVE - THE RESEARCH LIBRARY CONTAINS APPROXIMATELY 48,000 VOLUMES AND 750 CURRENT JOURNALS AND PERIODICALS. ACQUISITIONS INCREASE YEARLY AND INCLUDE BOUND JOURNALS AND PERIODICALS. THE LIBRARY ALSO HOUSES THE ARCHIVES WHICH INCLUDE THE MARCUS JONES ARCHIVES AND COLLECTION, AS WELL AS THE SAMUEL PARISH COLLECTIONS; BOTH MEN WERE LOCAL BOTANISTS IN THE LATE 19TH CENTURY. HERBARIUM - THE COMBINED HERBARIUM OF RANCHO SANTA ANA BOTANIC GARDENS IS ABOUT THE TENTH LARGEST IN THE UNITED STATES AND THE THIRD LARGEST IN THE WESTERN UNITED STATES, WITH CURRENT HOLDINGS TOTALING OVER 1,100,000 SPECIMENS REPRESENTING PLANT DIVERSITY WORLDWIDE AND WITH SUPERLATIVE STRENGTHS IN HOLDING OF PLANTS FROM CALIFORNIA AND OTHER MEDITERRANEAN CLIMATE REGIONS. 1083277 CONSERVATION - WE ARE WORKING TO CONSERVE CALIFORNIA FLORA THROUGH INVENTORY, MONITORING, RESEARCH, HORTICULTURE, RESTORATION AND SEED BANK PROGRAMS. PLANT CONSERVATION AT RANCHO SANTA ANA BOTANIC GARDEN (RSABG) IS CENTRAL TO OUR MISSION AND IS A NATURAL EXTENSION OF OUR RICH HISTORY IN RESEARCH AND HORTICULTURE. CONSERVING BIODIVERSITY IS CHALLENGING AS WE FACE CATASTROPHIC DROUGHT, WILDFIRES, INVASION OF EXOTIC SPECIES, AND EXPANDING URBANIZATION AND DEVELOPMENT. RSABG HAS BEEN A CORNERSTONE IN THE WORLD OF CALIFORNIA NATIVE PLANT CONSERVATION AND, AS OUR CHALLENGES GROW, RSABG WILL CONTINUE TO WORK AT THE FRONT LINES. RSABG HAS ACTIVE PROGRAMS IN FLORISTIC RESEARCH, RARE PLANT RESEARCH AND MONITORING, POPULATION GENETICS, SEED COLLECTION AND PRESERVATION, PLANT PROPAGATION, RESTORATION, AND INVASIVE SPECIES MANAGEMENT TO ADVANCE CONSERVATION OF CALIFORNIA'S NATIVE PLANTS AND HABITATS. 942525 HORTICULTURE - LIVING PLANT COLLECTIONS: LIVING COLLECTION - THE LIVING COLLECTION CONTRIBUTES TO THE RESEARCH AND CONSERVATION MISSION OF THE GARDEN. THROUGH PUBLIC HORTICULTURE, THE LIVING COLLECTION ALSO PROMOTES THE THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. THE LIVING COLLECTION COVERS 86 ACRES HOUSING OVER 2,500 ACCESSIONS OF PLANTS NATIVE TO CALIFORNIA AND BAJA. THOSE ACCESSIONS REPRESENT 1,400 TAXA, DIFFERENT KINDS OF PLANTS, INCLUDING 900 SPECIES. SEED CONSERVATION PROGRAM - THE PRIMARY FUNCTION OF RANCHO SANTA ANA BOTANIC GARDEN'S SEED PROGRAM IS THE CURATION AND MANAGEMENT OF THE GARDEN'S EXTENSIVE SEED COLLECTION. THE COLLECTION IS COMPRISED OF OVER 4,000 ACCESSIONS REPRESENTING MORE THAN 1,600 CALIFORNIA NATIVE PLANT SPECIES AND CULTIVARS. 593228 GRADUATE EDUCATION, COMMUNITY EDUCATION, VISITOR AND NURSERY SERVICES IN PROMOTION OF THE ORGANIZATION'S MISSION. GRADUATE EDUCATION, COMMUNITY EDUCATION, VISITOR AND NURSERY SERVICES IN PROMOTION OF THE ORGANIZATION'S MISSION. 593228 3767112 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 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 30 0 1 98 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X KRISTINE CROSBY 9096258767 1500 N COLLEGE AVE CLAREMONT CA 91711 PEGGY SEARS PERRY CHAIR - BOARD OF TRUSTEES 1.00 X X 0 0 0 MURIEL POSTON CHAIR - ADVISORY COUNCIL 1.00 X X 0 0 0 ANN PLATT WALKER VICE CHAIR, BOARD MEMBER 1.00 X X 0 0 0 DAVID BECKER SECRETARY, BOARD MEMBER 1.00 X X 0 0 0 KATHLEEN MULLIGAN TREASURER, BOARD MEMBER 1.00 X X 0 0 0 JIM MCCLINTOCK BOARD MEMBER 1.00 X 0 0 0 STEPHEN BRYANT BOARD MEMBER 1.00 X 0 0 0 JAMES F BURKE BOARD MEMBER 1.00 X 0 0 0 RICHARD DAVIS BOARD MEMBER 1.00 X 0 0 0 SEAN GALLAGHER BOARD MEMBER 1.00 X 0 0 0 LARRY GRILL BOARD MEMBER 1.00 X 0 0 0 MARGARET KELLY BOARD MEMBER 1.00 X 0 0 0 CINDY WALKENBACH BOARD MEMBER 1.00 X 0 0 0 RONALD VERA BOARD MEMBER 1.00 X 0 0 0 FRANCIS SCULLY BOARD MEMBER 1.00 X 0 0 0 LINDA BATTRAM BOARD MEMBER 1.00 X 0 0 0 ANN MORGAN BOARD MEMBER 1.00 X 0 0 0 MARY JANE MOSER BOARD MEMBER 1.00 X 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 40.00 X 144184 0 7120 KRISTINE CROSBY DIRECTOR OF FINANCE 40.00 X 107112 0 170 251296 0 7290 2 0 1 0 WILLIAMS CONSTRUCTION 23682 BIRTCHER DR LAKE FOREST CA 92630 CONSTRUCTION SERVICES 209763 DUNRITE CONSTRUCTION 4471 RIVERSIDE FR SUITE R CHINO CA 91710 EQUIPMENT & LABOR TREE ARBORIST 143500 2 351464 363483 1477154 1639084 3831185 CONTRACT INCOME 900099 1535847 1535847 ADMISSION FEES & OTHER 900099 305240 305240 EDUCATION-CLASSES 900099 39008 39008 1880095 772264 772264 178773 0 178773 178773 178773 3348749 3338738 10011 10011 10011 26875 363483 93911 -67036 -67036 282392 392091 -109699 -109699 OTHER REVENUE 900099 10251 10051 200 10251 6505844 1780447 0 894212 306425 76607 229818 2525716 2279162 144355 102199 456346 376469 65840 14037 213057 164620 36195 12242 25844 2058 19371 4415 1634 1634 30240 30240 42828 16026 26802 55515 18627 3763 33125 39072 10295 2947 25830 55196 30623 24153 420 230687 184816 45871 185778 84810 35816 65152 250708 155019 88770 6919 64407 50306 10777 3324 SUPPLIES AND MATERIALS 312791 260797 17688 34306 MISCELLANEOUS 52924 41069 11855 CONTRACT FEES 50743 2934 24675 23134 FELLOWSHIPS/STIPENDS/FR 12874 12874 4912785 3767112 818936 326737 776789 1360720 1175143 2392922 69821 100 943400 908383 152881 311806 53370 37854 10571830 6840440 3748174 3731390 19162177 19785399 279266 6953 26361021 28535527 831089 546280 175765 178042 0 6953 1006854 731275 X 17302891 18824077 8051276 8980175 25354167 27804252 26361021 28535527 1593059 857026 0 X X 0 1 X 1 0 X 2406685 2252394 3189877 2873734 3858060 14580750 2406685 2252394 3189877 2873734 3858060 14580750 629859 13950891 604612 484474 499177 709825 951037 3249125 17829875 7521627 0.78240 0.76350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 6710120 1021839 389200 -124826 8245985 6653086 473034 -409000 -7000 6710120 5901424 23750 738698 10786 6653086 6125839 7450 -96138 135727 5901424 6184697 57865 59730 176453 6125839 0.88000 0.12000 0 0 203628 203628 8546605 5631439 2915166 213701 213701 0 1568606 995300 573306 39290 39290 3731390 LEASE LIABILITY 6953 6953 X 7887892 857026 39020 486002 1382048 6505844 0 6505844 5437807 39020 486002 525022 4912785 0 4912785 PART III, LINE 1A: THE ORGANIZATION DOES NOT CAPITALIZE ITS COMPREHENSIVE LIVING COLLECTION OF CALIFORNIA NATIVE PLANTS, EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND THE WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY, OR RECOGNIZE THEM AS REVENUES OR GAINS. DONATIONS NEED NOT BE RECOGNIZED IF THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICES RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PART III, LINE 4: THE ORGANIZATION MAINTAINS A COMPREHENSIVE LIVING COLLECTION OF CALIFORNIAN NATIVE PLANTS, AN EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND A WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY. NO COST HAS BEEN CAPITALIZED FOR THESE COLLECTIONS AS IT IS IMPRACTICAL TO DETERMINE THEIR VALUE DUE TO THE LARGE NUMBER OF ITEMS AND THE LONG SPAN OF YEARS IT HAS TAKEN TO CREATE THE COLLECTIONS. IN ADDITION, CAPITALIZING COLLECTIONS CONTRADICTS STANDARDS OF COLLECTIONS STEWARDSHIP AND IS COUNTER TO THE ETHICAL STANDARDS SET FORTH BY THE MUSEUM FIELD. RESEARCH, LIBRARY AND HERBARIUM: LIBRARY AND ARCHIVE - THE RESEARCH LIBRARY CONTAINS APPROXIMATELY 48,000 VOLUMES AND 750 CURRENT JOURNALS AND PERIODICALS. ACQUISITIONS INCREASE YEARLY AND INCLUDE BOUND JOURNALS AND PERIODICALS. THE LIBRARY ALSO HOUSES THE ARCHIVES WHICH INCLUDE THE MARCUS JONES ARCHIVES AND COLLECTION, AS WELL AS THE SAMUEL PARISH COLLECTIONS; BOTH MEN WERE LOCAL BOTANISTS IN THE LATE 19H CENTURY. HERBARIUM - THE COMBINED HERBARIUM OF RANCHO SANTA ANA BOTANIC GARDEN IS ABOUT THE TENTH LARGEST IN THE UNITED STATES AND THE THIRD LARGEST IN THE WESTERN UNITED STATES, WITH CURRENT HOLDINGS TOTALING OVER 1,100,000 SPECIMENS REPRESENTING PLANT DIVERSITY WORLDWIDE AND WITH SUPERLATIVE STRENGTHS IN HOLDING OF PLANTS FROM CALIFORNIA AND OTHER MEDITERRANEAN CLIMATE REGIONS. HORTICULTURE - LIVING PLANT COLLECTIONS: LIVING COLLECTION - THE LIVING COLLECTION CONTRIBUTES TO THE RESEARCH AND CONSERVATION MISSION OF THE GARDEN. THROUGH PUBLIC HORTICULTURE, THE LIVING COLLECTION ALSO PROMOTES THE THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. THE LIVING COLLECTION COVERS 86 ACRES HOUSING OVER 2,500 ACCESSIONS OF PLANTS NATIVE TO CALIFORNIA AND BAJA. THOSE ACCESSIONS REPRESENT 1,400 TAXA, DIFFERENT KINDS OF PLANTS, INCLUDING 900 SPECIES. SEED CONSERVATION PROGRAM - THE PRIMARY FUNCTION OF RANCHO SANTA ANA BOTANIC GARDEN'S SEED PROGRAM IS THE CURATION AND MANAGEMENT OF THE GARDEN'S EXTENSIVE SEED COLLECTION. THE COLLECTION IS COMPRISED OF OVER 4,000 ACCESSIONS REPRESENTING MORE THAN 1,600 CALIFORNIA NATIVE PLANT SPECIES AND CULTIVARS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSISTED OF THE INITIAL ENDOWMENT RECEIVED IN 1934, WHICH PROVIDES ONGOING SUPPORT FOR THE ORGANIZATION, AND ENDOWMENT FUNDS RECEIVED IN SUBSEQUENT YEARS. THE NET ASSETS ASSOCIATED WITH THE ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENSE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES OF THE ORGANIZATION HAS INTERPRETED THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE ORGANIZATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF THE GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF THE SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE FOLLOWING FACTORS ARE TO BE CONSIDERED IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE ENDOWMENT FUNDS: - THE DURATION AND PRESERVATION OF THE FUND - THE PURPOSE OF THE ORGANIZATION AND THE DONOR-RESTRICTED ENDOWMENT FUND - GENERAL ECONOMIC CONDITIONS - THE POSSIBLE EFFECT OF INFLATION AND DEFLATION - THE EXPECTED TOTAL RETURN FROM INCOME AND APPRECIATION OF INVESTMENTS - OTHER RESOURCES OF THE ORGANIZATION - THE INVESTMENT POLICIES OF THE ORGANIZATION PART X, LINE 2: THE ORGANIZATION OPERATES AS A NONPROFIT ORGANIZATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS AN ORGANIZATION EXEMPT FROM INCOME TAX PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) ON ITS INCOME OTHER THAN UNRELATED BUSINESS INCOME AND HAS ALSO BEEN RECOGNIZED BY THE FRANCHISE TAX BOARD AS EXEMPT FROM STATE FRANCHISE OR INCOME TAX PURSUANT TO CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D) ON ITS INCOME OTHER THAN UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS COST OF GOODS SOLD 392,091. FUNDRAISING EVENT EXPENSE 93,911. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 392,091. FUNDRAISING EVENT EXPENSE 93,911. FOREVER CA GALA 390358 363483 26875 3842 34977 55092 390358 363483 26875 3842 34977 55092 93911 -67036 X X X X 0 0 0 0 0 0 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 144184 0 0 0 0 0 0 0 7120 0 151304 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURNED IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ANNUALLY REVIEWED AND RATIFIED BY THE ENTIRE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR BOTH THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE WAS DETERMINED AND APPROVED BY MAJORITY VOTE BY THE BOARD OF TRUSTEES FROM INFORMATION RECEIVED VIA REVIEWING OTHER COMPARABLE ORGANIZATIONS' SALARY PER FORM 990, AND VIA PUBLISHED COMPENSATION STUDIES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.