2025-07-08T15:34:01-04:00 2024-09-30 141604297 RBT CPAS LLP 11 RACQUET RD NEWBURGH NY 12550 990 2023-10-01 237292454 STONECROP GARDENS INC STON 8452652000 81 STONECROP LANE COLD SPRING NY 10516 JENNIFER CAMPBELL ASSISTANT TREASURER 8452652000 2025-06-06 true true VINCENT J BUONO CPA P02046722 8455679000 2025-06-06 2023 2025-03-06 01:10:19Z F COLIN CABOT 81 STONECROP LANE COLD SPRING NY 10516 10529846 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. 9 9 20 5 0 47680 57664 104341 114737 3832522 3542705 10051 15557 3994594 3730663 10000 10000 0 871033 984350 0 0 973853 1100089 1854886 2094439 2139708 1636224 51639619 63603949 150468 156235 51489151 63447714 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 1608960 10000 114737 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. 1608960 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 4 0 true 20 true false false false false false true true false false false false false false X 9 9 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 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 STEPHEN ORR DIRECTOR 1.00 X 0 0 0 CHRISTOPHER SPITZMILLER DIRECTOR 1.00 X 0 0 0 CAROLINE BURGESS EXECUTIVE DI 40.00 X 124347 0 14258 JENNIFER CAMPBELL ASSISTANT TR 20.00 X 46394 0 0 PAGE DICKEY RESIGNED 05. 1.00 X 0 0 0 EMILY DETRICK RESIGNED 05. 1.00 X 0 0 0 170741 14258 1 false false false 36384 21280 600 57664 GENERAL ADMISSIONS AND SALES 114737 114737 114737 524403 524403 60000 49655 10345 10345 10345 9767830 6749528 3018302 3018302 3018302 OTHER INCOME 5212 5212 5212 3730663 119949 3553050 10000 10000 193057 171316 21741 605726 537161 68565 127820 114300 13520 57747 50961 6786 7605 7605 19505 19505 304216 304216 1639 1639 1441 1441 24987 24987 112775 98695 14080 353 353 383538 383538 52414 52414 MAINTENANCE AND REPAIRS 60127 60127 PROGRAM SUPPLIES 57771 57771 GARDEN EXPENSE 33832 33832 BULBS, SEEDS, AND PLANTS 19663 19663 20223 17388 2835 2094439 1608960 485479 0 1010 1156 1151674 771409 11732 17432 12310735 7365472 5238956 4945263 39183934 49029221 6052313 8839468 51639619 63603949 130425 134841 20043 21394 150468 156235 X 51489151 63447714 51489151 63447714 51639619 63603949 X 1636224 7497723 1332218 1492398 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 8550250 4917748 3632502 1456153 1375889 80264 161274 135609 25665 1743058 936226 806832 4945263 CHARITABLE REMAINDER TRUST RECEVABLE 8822285 CASH SURRENDER VALUE- LIFE INSURANCE 17183 8839468 X 12466637 7497723 413 1188183 8686319 3780318 -49655 -49655 3730663 1840291 413 49655 50068 1790223 304216 304216 2094439 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, IDENTIFY AND REPORT UNRELATED BUSINESS INCOME, AND DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS. AS OF SEPTEMBER 30, 2024 AND 2023,THE ORGANIZATION BELIEVES THAT IT HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON EXAMINATION. INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS INCOME TAX EXPENSE. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D INVESTMENT EXPENSES -304,216 PRESENT VALUE ADJUSTMENT 1,492,399 SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -49,655 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 49,655 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT EXPENSES 304,216 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 WILL BE EMAILED TO ALL BOARD MEMBERS FOR THEIR INPUT. 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 1,492,398 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