2025-02-12T12:46:13-06:00 2024-03-31 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2023-04-01 820379274 IDAHO BOTANICAL GARDEN INC IDAH 2083438649 2355 OLD PENITENTIARY RD BOISE ID 83712 ERIN ANDERSON EXECUTIVE DIRECTOR 2083438649 2025-01-29 1 1 MARGARET FLOWERS P00748716 2083338965 2025-01-29 2023 2025-03-06 01:10:19Z ERIN ANDERSON 2355 OLD PENITENTIARY RD BOISE ID 83712 4695729 0 X IDAHOBOTANICALGARDEN.ORG X 1983 ID CULTIVATE. EDUCATE. CELEBRATE. WE GROW OUR COMMUNITY BY CONNECTING PEOPLE, PLANTS AND NATURE. 20 20 47 250 0 0 1369608 2935997 1272325 1213157 -67071 78527 -296073 -266056 2278789 3961625 0 0 0 0 1342473 1412755 0 0 261323 770460 931141 2112933 2343896 165856 1617729 4096272 5994348 501686 628477 3594586 5365871 CULTIVATE. EDUCATE. CELEBRATE. WE GROW OUR COMMUNITY BY CONNECTING PEOPLE, PLANTS, AND NATURE. 0 0 621409 HORTICULTURE: OPERATED A BOTANICAL GARDEN OPEN TO THE GENERAL PUBLIC. PROVIDED OPPORTUNITY FOR THE PUBLIC TO VIEW AND LEARN ABOUT A WIDE VARIETY OF FLOWERS, PLANTS, ORNAMENTAL SHRUBS, AND TREES THAT THRIVE IN THE INTERMOUNTAIN REGION. GARDEN FACILITIES AND DISPLAYS PROMOTE SUSTAINABILITY AND CELEBRATE THE RICH CULTURAL CONNECTIONS BETWEEN PEOPLE AND PLANTS. 859576 873415 VISITOR SERVICES: WELCOMED AND ORIENTED VISITORS AND PROMOTED A POSITIVE VISITOR EXPERIENCE, PROVIDING VISITORS WITH CULTURAL EXPERIENCES FEATURING MUSIC, PAINTING AND SCULPTURE, CULINARY ARTS AND MORE IN A GARDEN SETTING. MANAGED VISITOR AMENITIES AND COORDINATED PUBLIC USAGE OF FACILITIES BY LARGER GROUPS FOR FUNCTIONS AND EVENTS. 128104 58046 EDUCATION: PROVIDED PROGRAMS, INITIATIVES, AND WORKSHOPS TO CHILDREN AND ADULTS AND A RICH ARRAY OF OPPORTUNITIES IN HORTICULTURAL AND ENVIRONMENTAL EDUCATION. EDUCATIONAL PROGRAMS ADVANCE A MISSION OF SUSTAINABILITY AND DEMONSTRATE OUR COMMITMENT TO EDUCATING STUDENTS AND THE GENERAL PUBLIC ABOUT ENVIRONMENTAL STEWARDSHIP SPECIFIC TO IDAHO AND THE INTERMOUNTAIN REGION AND ACROSS THE GLOBE. 1609089 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2083438649 2355 OLD PENITENTIARY RD BOISE ID 83712 MOYA DOLSBY PRESIDENT 2.00 X X 0 0 0 WHITNEY MORGAN VICE PRESIDENT 2.00 X X 0 0 0 SARAH HUGUES SECRETARY 2.00 X X 0 0 0 THOMAS COLEMAN MEMBER 2.00 X 0 0 0 HEIDI EHLE TREASURER 2.00 X 0 0 0 WILL FLETCHER MEMBER 2.00 X 0 0 0 COURTNEY FROST MEMBER 2.00 X 0 0 0 LEW MANGLOS MEMBER 2.00 X 0 0 0 ELLEN MCKINNEY MEMBER 2.00 X 0 0 0 JACINTH REESE MEMBER 2.00 X 0 0 0 CLAIRE ROSSTON MEMBER 2.00 X 0 0 0 JED SPLITTGERBER MEMBER 2.00 X 0 0 0 JEANETTE TROMPCZYNSKI MEMBER 2.00 X 0 0 0 JEFF BANKA MEMBER 2.00 X 0 0 0 ERIC FREDBACK MEMBER 2.00 X 0 0 0 ALINA MOORE MEMBER 2.00 X 0 0 0 RANDY ODENBRETT MEMBER 2.00 X 0 0 0 SCOTT PUGRUD MEMBER 2.00 X 0 0 0 DOUG SELF MEMBER 2.00 X 0 0 0 STEVE ZABEL MEMBER 2.00 X 0 0 0 ERIN ANDERSON EXECUTIVE DIRECTOR 40.00 X 131754 0 5812 131754 0 5812 1 0 0 0 0 456044 80789 2399164 562 2935997 GARDEN ADMISSION FEES 713990 1155111 1155111 EDUCATIONAL WORKSHOPS 713990 58046 58046 1213157 52407 52407 105474 463525 -358051 -358051 -358051 233231 207111 26120 26120 26120 34954 19314 15640 15640 120509 44154 76355 76355 3961625 931461 0 94167 128229 98840 24100 5289 1119884 863222 210474 46188 34001 26209 6390 1402 10198 7860 1917 421 120443 92840 22636 4967 689 689 25923 25923 11008 11008 104153 97733 5750 670 6110 6110 51394 43246 7596 552 80278 57995 18273 4010 85737 36833 47124 1780 20674 14935 4706 1033 102624 95453 7171 38051 27489 8661 1901 CAPITAL CAMPAIGN 164124 164124 PROGRAMS & SPECIAL EVEN 66972 57854 473 8645 CREDIT CARD FEES 55684 1465 53804 415 PRINTING AND PUBLICATIO 29162 12598 5238 11326 88558 68407 11551 8600 2343896 1609089 473484 261323 560680 784100 968144 1194224 449046 45596 210939 6573 7548 55235 82200 3665157 1953197 1057928 1711960 764542 658285 743831 789789 4096272 5994348 389372 230466 112314 204388 0 193623 501686 628477 X 2803789 3703203 790797 1662668 3594586 5365871 4096272 5994348 1617729 153556 0 X X 0 1 X 1 0 X 754964 1791573 1635577 1326737 2935997 8444848 754964 1791573 1635577 1326737 2935997 8444848 178237 8266611 98642 34778 27090 40920 52407 253837 8698685 5422102 0.95030 0.90270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 514262 10000 79571 1285 602548 550894 -32050 4582 514262 470566 84772 4444 550894 51049 404425 15836 744 470566 500 50549 51049 0 0 543596 227888 315708 199828 140173 59655 2921733 1585136 1336597 1711960 ENDOWMENT 602548 OPERATING LEASE RIGHT-OF-USE ASSET 187241 789789 OPERATING LEASE LIABILITY 193623 193623 X 4591012 153556 4000 482839 640395 3950617 11008 11008 3961625 2819727 4000 482839 486839 2332888 11008 11008 2343896 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2024 AND 2023 THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISISING EXPENSE NETTED WITH FUNDRAISING REVENUE 19,314. RENTAL EXPENSES NETTED WITH RENTAL REVENUE 463,525. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISISING EXPENSE NETTED WITH FUNDRAISING REVENUE 19,314. RENTAL EXPENSES NETTED WITH RENTAL REVENUE 463,525. FARM-TO-TABLE 26155 26155 18619 AUCTION 8799 8799 695 34954 34954 18619 695 19314 15640 FORM 990, PART VI, SECTION A, LINE 1A THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE IS EMPOWERED PER THE BYLAWS TO TRANSACT BUSINESS FOR THE ORGANIZATION SUBJECT TO THE REVIEW, APPROVAL AND RATIFICATION OF THE BOARD. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS OF THE ORGANIZATION AND THE IMMEDIATE PAST PRESIDENT AS VOTING MEMBERS AND THE EXECUTIVE DIRECTOR AS A NON-VOTING MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE EXECUTIVE COMMITTEE REVIEWS THE DOCUMENT AND REQUESTS COMMENTS FROM BOARD MEMBERS. THE EXECUTIVE COMMITTEE PRESENTS AND MAKES A RECOMMENDATION TO THE FULL BOARD AND THE BOARD VOTES TO APPROVE OR DISAPPROVE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AN ANNUAL QUESTIONNAIRE IS FILLED OUT BY OFFICERS, BOARD MEMBERS, KEY EMPLOYEES, AND DIRECTORS. INFORMATION IS REVIEWED AND MEMBERS WITH A CONFLICT OF INTEREST ARE REQUESTED TO ABSTAIN FROM VOTING ON THAT SPECIFIC MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR AND KEY BOARD MEMBERS CREATE A BUDGET FOR COMPENSATION. COMPENSATION IS COMPARED TO THAT OF OTHER SIMILAR ORGANIZATIONS NATIONALLY; SEVERAL BOARD MEMBERS ARE MEMBERS OF OTHER LOCAL NON-PROFIT ORGANIZATIONS AND DISCUSSION OF LOCAL COMPENSATION CAN FACTOR INTO THE BUDGET AS WELL. THE BUDGET IS PREPARED BY THE EXECUTIVE DIRECTOR, REVIEWED BY THE FINANCE COMMITTEE WITH RECOMMENDED APPROVAL, AND THEN SENT TO THE EXECUTIVE COMMITTEE FOR FINAL BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR.