2024-11-12T15:11:29-06:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 101 SOUTH 5TH STREET STE 2100 LOUISVILLE KY 40202 990 2023-01-01 611390688 YEW DELL INC YEWD 5022414788 6220 OLD LAGRANGE ROAD CRESTWOOD KY 40014 PAUL CAPPIELLO EXECUTIVE DIRECTOR 5022414788 2024-11-12 1 0 KEVIN FUQUA CPA CVA P00433011 8885871719 2023 2024-10-15 13:58:12Z YEW DELL BOTANICAL GARDENS PAUL CAPPIELLO 6220 OLD LAGRANGE ROAD CRESTWOOD KY 40014 10826181 0 X WWW.YEWDELLGARDENS.ORG X 2001 KY TO SERVE AS A CENTER FOR HORTICULTURAL EXCELLENCE IN GARDEN DESIGN, DISPLAY, NEW PLANT RESEARCH, EDUCATION AND SUSTAINABLE GARDENING. 17 17 29 485 6400 0 3299593 9923419 415298 359614 54538 175101 244006 180703 4013435 10638837 0 0 0 0 910084 1047508 0 0 87871 545596 617871 1455680 1665379 2557755 8973458 14479339 24605742 465758 431196 14013581 24174546 X THE MISSION OF YEW DELL BOTANICAL GARDENS IS TO SPARK A PASSION FOR PLANTS AND GARDENING THROUGH ACCESSIBLE SCIENCE AND INSPIRING BEAUTY. 0 0 1303651 475265 YEW DELL BOTANICAL GARDENS IS A BOTANICAL GARDEN DEDICATED TO GARDEN EDUCATION, EXQUISITE DISPLAY AND RESEARCH INTO NEW AND SUPERIOR PLANTS FOR THE REGION. THE GROUNDS BOAST AN IMPRESSIVE COLLECTION OF UNUSUAL PLANT SPECIMENS, OUTSTANDING GARDENS IN A WIDE ARRAY OF STYLES, AND UNIQUE BUILDINGS INCLUDING A STONE CASTLE, EXTENSIVE FIELDSTONE WALLS AND A COTSWOLD'S-STYLED FIELDSTONE HOUSE.GARDEN CLASSES ARE OFFERED FOR ALL GROUPS INCLUDING SCHOOL CHILDREN, HOMEOWNERS, AVID GARDENERS AND GREEN-INDUSTRY PROFESSIONALS. OUR PUBLIC EDUCATION PROGRAMS INCLUDE HANDS-ON GARDENING WORKSHOPS, SEASONAL PLANT WALKS AND LARGE-SCALE COMMUNITY EVENTS, SUCH AS OUR ANNUAL PLANT SALE, HELLEBORE DAY, SUMMER THURSDAY EVENINGS, BOO DELL AND YULETIDE. YEW DELL ALSO OFFERS CHILDREN IN THE DELL, OUR WEEKLY CHILDREN'S EDUCATIONAL PROGRAM, ON SATURDAY MORNINGS FROM JUNE - JULY. SPECIFICALLY GEARED FOR CHILDREN AGES 5 - 12, THIS AFFORDABLE PROGRAM CONTINUES TO GROW IN POPULARITY EACH YEAR.ONGOING RESEARCH INVOLVES COLLECTION AND EVALUATION OF A TREMENDOUS VARIETY OF GARDEN PLANTS AS WELL AS BREEDING AND SELECTION TO DEVELOP NEW PLANTS FOR REGIONAL GARDENS. COMMUNITY AND RENTAL EVENTS ROUND OUT THE RAPIDLY GROWING SLATE OF ANNUAL OFFERINGS.THE SITE NOW OCCUPIED BY YEW DELL GARDENS SERVED AS THE HOME, GARDENS, ARBORETUM AND COMMERCIAL NURSERY OF THE LATE COMMERCIAL NURSERYMAN THEODORE KLEIN WHO WAS FOR MORE THAN 50 YEARS, ONE OF THE LEADERS OF THE REGIONAL NURSERY AND LANDSCAPE INDUSTRY. OPENED TO THE PUBLIC IN 2005, YEW DELL IS NOW ONE OF ONLY 13 AMERICAN GARDENS DESIGNATED AS PARTNERSHIP GARDENS BY THE GARDEN CONSERVANCY, A NATIONAL GROUP DEDICATED TO PRESERVING AMERICA'S EXCEPTIONAL GARDENS. YEW DELL GARDENS SERVES THE COMMUNITY AS A SIGNIFICANT EDUCATIONAL RESOURCE, A DISTINCTIVE HORTICULTURAL TREASURE, AND A PRICELESS CULTURAL ASSET. 1303651 1 1 0 0 0 0 0 1 0 1 1 0 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 1 0 0 0 0 0 0 0 0 1 10 0 1 29 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X HOLLY ROGERS 5022414788 6220 OLD LAGRANGE ROAD CRESTWOOD KY 40014 NELL PEARCE BRADLEY DIRECTOR 0.50 0.00 X 0 0 0 MARY BROECKER DIRECTOR 0.50 0.00 X 0 0 0 SUE BROWN DIRECTOR 0.50 0.00 X 0 0 0 SHANNON BUDNICK DIRECTOR 0.50 0.00 X 0 0 0 PAT DWYER DIRECTOR 0.50 0.00 X 0 0 0 MARTHA HARGIS DIRECTOR 0.50 0.00 X 0 0 0 FAHR JUNEJA DIRECTOR 0.50 0.00 X 0 0 0 STEWART LUSSKY DIRECTOR 0.50 0.00 X 0 0 0 MARY ROUNSAVALL DIRECTOR 0.50 0.00 X 0 0 0 SARAH SPURLOCK DIRECTOR 0.50 0.00 X 0 0 0 MARY ANN THORNTON DIRECTOR 0.50 0.00 X 0 0 0 SALLY VAIL DIRECTOR 0.50 0.00 X 0 0 0 MARIANNE WELCH DIRECTOR 0.50 0.00 X 0 0 0 LISA BARR PRESIDENT 0.50 0.00 X X 0 0 0 ROB NUNNELLEY VICE PRESIDENT 0.50 0.00 X X 0 0 0 BARRET BIRNSTEEL TREASURER 0.50 0.00 X X 0 0 0 ROSEMARY KIRKWOOD SECRETARY 0.50 0.00 X X 0 0 0 DR PAUL CAPPIELLO EXECUTIVE DIRECTOR 40.00 0.00 X 178000 0 17585 178000 0 17585 1 0 1 0 0 130114 144836 9648469 324980 9923419 GARDEN EVENTS 900099 255601 255601 EDUCATION PROGRAMS 900099 104013 104013 359614 176446 176446 55251 0 55251 55251 55251 1345 -1345 -1345 -1345 69973 144836 78665 -8692 -8692 11800 0 11800 11800 222985 107334 115651 115651 NEWSLETTER ADVERTISING 513120 6400 6400 MISCELLANEOUS INCOME 900099 293 293 6693 10638837 475265 6400 233753 195585 157651 24134 13800 703299 566895 86782 49622 18012 13230 2834 1948 63002 46545 9786 6671 67610 50707 10142 6761 17500 17500 43623 43623 15989 15989 17974 17974 89483 82512 4735 2236 29411 22058 4412 2941 79760 62116 17644 51106 47256 3850 9288 9288 169952 127464 42488 32851 23889 8962 PLANTS & LANDSCAPING 50948 50948 9986 9129 815 42 1665379 1303651 273857 87871 98443 101813 3162781 1992928 557211 257085 217271 54360 38880 26159 13911 10258 8081601 1846847 5799699 6234754 4591143 7612092 0 8316293 14479339 24605742 101388 126727 122315 147153 242055 157316 465758 431196 X 6418400 7369142 7595181 16805404 14013581 24174546 14479339 24605742 X 8973458 1271214 -83707 X X 0 1 X 1 0 X 722690 1018356 1418647 3299593 1523419 7982705 722690 1018356 1418647 3299593 1523419 7982705 385120 7597585 42819 91689 97043 109027 231697 572275 14242 41560 16594 72100 9508 154004 26492 182 223 207 293 27397 8736381 2513133 0.86960 0.87990 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BENEFICIAL INTEREST IN TRUST DATE: 04/24/23 AMOUNT: 8400000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98250 X X 0 4212571 182718 724149 274486 4844952 4611647 420066 -647098 172044 4212571 3952655 105511 698148 144667 4611647 3796159 45627 328614 217745 3952655 3355533 9947 499773 69094 3796159 0.00707 0.82731 0.16562 0 0 2251298 2251298 4920948 1666345 3254603 170811 118857 51954 738544 61645 676899 6234754 BENEFICIAL INTEREST IN CHARITABLE TRUST 8316293 8316293 X 11802071 1271214 19350 -83707 1206857 10595214 43623 43623 10638837 1641106 19350 19350 1621756 43623 43623 1665379 PART III, LINE 4: YEW DELL IS AN INTERNATIONALLY-RECOGNIZED CENTER OF GARDENING, PLANTS AND EDUCATION, ALL OFFERED IN A STUNNING SITE OF SIGNIFICANT HISTORICAL IMPORTANCE. ARTWORK, INCLUDING SCULPTURES, ENHANCES THE NATURAL BEAUTY OF THE GARDENS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF TWO INDIVIDUAL FUNDS, ONE WHICH WAS ESTABLISHED FOR OPERATIONS AND THE OTHER FOR THE NURSERY PROGRAM. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FOR FEDERAL INCOME TAX PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICAL INTEREST -83,707. TWILIGHT IN THE GARDEN GALA 214809 144836 69973 78665 214809 144836 69973 78665 78665 -8692 X 0 0 0 0 0 0 0 0 0 DR PAUL CAPPIELLO EXECUTIVE DIRECTOR 170000 0 8000 0 0 0 4984 0 12601 0 195585 0 0 0 X 13 309741 FMV X AUCTION ITEMS 15 11402 FMV X SUPPLIES 3 2237 FMV X FURNITURE 1 1600 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS PASSED A POLICY DIRECTING THE BODY TO REVIEW THE COMPLETED 990 PRIOR TO FILING EACH YEAR. THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS IN HARD COPY DURING A BOARD MEETING OR ELECTRONICALLY VIA EMAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO BOARD MEMBERS AND STAFF. THOSE WITH A POTENTIAL CONFLICT COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AND SUBMIT IT TO THE BOARD CHAIRMAN. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST DISCLOSURE FORM. IF A CONFLICT EXISTS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT ARE INVESTIGATED TO DETERMINE IF THERE EXISTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE BEFORE IT ENTERS INTO THE TRANSACTION OR AGREEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CHAIRMAN PERFORMS THE ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS DISCUSSES THE EXECUTIVE DIRECTOR'S CURRENT COMPENSATION AND ANY ADJUSTMENT FOR THE COMING YEAR. MINUTES OF THE MEETING/DISCUSSION ARE RECORDED AND MAINTAINED BY THE BOARD CHAIRMAN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST -83,707. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE ORGANIZATION CONTINUES TO MAINTAIN AN EXECUTIVE COMMITTEE COMPRISED EXCLUSIVELY OF DIRECTORS WHO SELECT THE INDEPENDENT AUDITOR. THE COMMITTEE MEETS WITH THE INDEPENDENT AUDITOR AT THE CONCLUSION OF THE ANNUAL AUDIT.