2025-11-15T17:17:31-05:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 581313284 THE ATLANTA BOTANICAL GARDEN INC % NOEL BARNES CFO ATLA 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 MARY PAT MATHESON CEO/EXEC DIRECTOR 4045911556 2025-11-17 true true MARC A AZAR P91739349 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z MARY PAT MATHESON 1345 PIEDMONT AVE NE ATLANTA GA 30309 111570457 false X WWW.ATLANTABG.ORG X 1976 GA THE MISSION OF THE ATLANTA BOTANICAL GARDEN IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. 31 31 598 890 -88261 7548 33792285 50645461 21065205 24010513 2798998 -4476688 7635030 5822530 65291518 76001816 0 0 0 0 16881608 18051222 705286 703196 2650342 20110555 21387820 37697449 40142238 27594069 35859578 252008578 258624852 46418713 9450380 205589865 249174472 X THE ATLANTA BOTANICAL GARDEN'S MISSION IS TO DEVELOP AND MAINTAIN PLANT COLLECTIONS FOR DISPLAY, EDUCATION, RESEARCH, CONSERVATION AND ENJOYMENT. false false 28732344 26210347 DURING 2024, THE GARDEN HOSTED 806,937 VISITORS TO ITS PREMISES AND AT YEAR END, HAD 44,303 MEMBERS OF VARIOUS MEMBERSHIP CLASSES. VISITORS CAN EXPERIENCE NATURAL ENVIRONMENTS FROM AROUND THE GLOBE THROUGH STUNNING, EVER-CHANGING GARDEN DISPLAYS AND EXHIBITIONS. PERMANENT DISPLAYS FOCUS ON PLANT DIVERSITY, ECOLOGICAL PRINCIPLES, CONSERVATION, AND ADAPTATIONS TO SPECIFIC ENVIRONMENTS. THE ATLANTA BOTANICAL GARDEN HAS ONE OF THE MOST COMPLETE ORCHID REPOSITORIES IN THE WORLD, AS WELL AS A STATE-OF-THE-ART TISSUE CULTURE LAB CONTRIBUTING TO THE EMERGING FIELD OF HIGH-TECH PLANT PROPAGATION. ITS COLLECTIONS INCLUDE RARE AND ENDANGERED SPECIES NOT SEEN ANYWHERE ELSE IN THE WORLD. 1873849 444190 THE ATLANTA BOTANICAL GARDEN'S FOCUS ON EDUCATION MOTIVATES GARDEN STAFF TO DEVELOP AND PROVIDE VARIOUS LECTURE EVENTS INCLUDING A SERIES TO PROMOTE HORTICULTURAL KNOWLEDGE AND AWARENESS. AN AFTER-SCHOOL PROGRAM, SCHOOL TOURS AND CAMPS, ALONG WITH WEEKLY PROGRAMS INCLUDED WITH ADMISSION, BRING ENVIRONMENTAL KNOWLEDGE TO CHILDREN OF ALL AGES. FROM ACHIEVING PEACE THROUGH TAI CHI AND LEARNING TO DRAW FAVORITE FLOWERS, TO CHEF EVENTS AND IMPROVING GREEN SPACE AT HOME, THE GARDEN'S ROBUST SELECTION OF EDUCATIONAL OPPORTUNITIES AND KNOWLEDGEABLE TRAINING TEAM ENGAGES THE PUBLIC AT A VARIETY OF LEVELS. 624616 GARDEN STAFF CONTINUE WORKING TO SAVE RARE AND ENDANGERED SPECIES AND TO INVESTIGATE METHODS OF TISSUE CULTURE AND PLANT PROPAGATION. OUR SOUTHEASTERN CENTER FOR CONSERVATION FOCUSES ON FOUR CORE AREAS OF RESEARCH: HABITAT RESTORATION AND MONITORING, CONSERVATION GENETICS AND EVOLUTIONARY STUDIES, POLLINATOR SURVEYS, AND A CONSERVATION SEED BANK. THE GARDEN'S DOMESTIC AND INTERNATIONAL CONSERVATION WORK IS CRITICAL TO PRESERVING OUR NATURAL HERITAGE AND POSITIVELY AFFECTING INTERNATIONAL PLANT POPULATIONS. 31230809 true true false false false false false true false true true false false false false true true false false false true false false true true false false false false true false false false false false false false false true false false false true false false false false true 149 0 true 598 true true true false false false false true true false false false false false false X 31 31 false false false true false false false true true false false true true true true true true true true true false GA X NOEL BARNES CFO 4045911556 1345 PIEDMONT AVE NE ATLANTA GA 30309 X MARY PAT MATHESON PRESIDENT & CEO 40.0 0.0 X 692597 0 65663 ART FIX COO 40.0 0.0 X 381813 0 25663 LESLIE MYERS VP INSTITUTIONAL ADV 40.0 0.0 X 254908 0 22248 EMILY COFFEY VP, CONSERVATION 40.0 0.0 X 224344 0 8974 MARY HARRIEL VP, HUMAN RESOURCES 40.0 0.0 X 193153 0 17940 JESSICA BOATRIGHT VP, MARKETING 40.0 0.0 X 200230 0 8009 AMANDA BENNETT VP, HORTICULTURE & COLLECTIONS 40.0 0.0 X 189240 0 17172 MILDRED FOCKELE Director, ABG - Gainesville 40.0 0.0 X 167287 0 27798 NOEL BARNES CFO 40.0 0.0 X 170083 0 4799 MARSHALL NORWOOD CFO (THRU FEB. 2024) 40.0 0.0 X 131553 0 5584 JOHN H CRAWFORD IV TRUSTEE 2.0 0.0 X 0 0 0 JENNIFER FLANAGAN CHAIR 1.0 0.0 X 0 0 0 MASON W STEPHENSON SECRETARY 2.0 0.0 X 0 0 0 DAVID P POROCH TREASURER 2.0 0.0 X 0 0 0 MICHAEL AUZENNE TRUSTEE 1.0 0.0 X 0 0 0 MOLLY BATTIN TRUSTEE 1.0 0.0 X 0 0 0 CHARLES W CARY JR TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL CHANIN TRUSTEE 1.0 0.0 X 0 0 0 JULIA W CROMARTIE Trustee 1.0 0.0 X 0 0 0 ERICA DECHICCHIS Trustee 2.0 0.0 X 0 0 0 JOHN M DYER Trustee 2.0 0.0 X 0 0 0 DEBORAH EDWARDS Trustee 2.0 0.0 X 0 0 0 H ALAN ELSAS Trustee 2.0 0.0 X 0 0 0 PHILIP GREEN Trustee 1.0 0.0 X 0 0 0 ROYA IRVANI Trustee 1.0 0.0 X 0 0 0 GENE KANSAS Trustee 1.0 0.0 X 0 0 0 CARA ISDELL LEE TRUSTEE 1.0 0.0 X 0 0 0 BARBARA W LEVY Trustee 1.0 0.0 X 0 0 0 DAN NOYD TRUSTEE 1.0 0.0 X 0 0 0 VICKI PALEFSKY TRUSTEE 1.0 0.0 X 0 0 0 KAREN PARKER TRUSTEE 1.0 0.0 X 0 0 0 CODY PARTIN TRUSTEE 2.0 0.0 X 0 0 0 MARC POLLACK VICE CHAIR 1.0 0.0 X 0 0 0 SYLVIA RUSSELL TRUSTEE 1.0 0.0 X 0 0 0 ROGER J SMITH TRUSTEE 2.0 0.0 X 0 0 0 CAROL B TOM TRUSTEE-MEMBER AT LARGE 2.0 0.0 X 0 0 0 ALLEN YEE TRUSTEE 1.0 0.0 X 0 0 0 KATE COOK Trustee 1.0 0.0 X 0 0 0 TORI KAPLAN Trustee 1.0 0.0 X 0 0 0 WONYA LUCAS Trustee 1.0 0.0 X 0 0 0 MELISSA BABB TRUSTEE 1.0 0.0 X 0 0 0 2605208 0 203850 17 false true false HOERR SCHANDT LANDSCAPE ARCHITECTS 1555 WEST FULTON ST CHICAGO IL 60607 ARCHITECT 1167587 MOSAICULTURES INTERNATL DE MONTREAL 2100 AVE PIERRE-DUPUY AILE 2 BUR MONTREAL QUEBEC CA H3C 3R5 EXHIBIT ARTIST 488845 DISTINGUISHED PROPERTIES CLEANING U 975 COBB PLACE BLVD SUITE 203 KENNESAW GA 30144 CLEANING SERVICE 743569 MARKSMAN SECURITY CORP 3230 W COMMERCIAL BLVD SUITE 100 FT LAUDERDALE FL 33309 SECURITY 532744 Smith Dalia Architects LLC 83 Poplar Street NW ATLANTA GA 30303 architect 543615 23 X 1360682 529779 1933980 46821020 12595755 50645461 ADMISSIONS 900099 18659865 18659865 MEMBERSHIP DUES 900099 4906458 4906458 TUITION 900099 444190 444190 24010513 1462184 1462184 0 0 5198561 73175 4305136 128105 893425 -54930 838495 2310092 23644 -1495241 21578098 25347276 2169694 -3769178 -2169694 -5938872 -5938872 256197 529779 536867 -280670 -280670 0 0 0 7910662 3081563 4829099 -272594 5101693 MISCELLANEOUS REVENUE 900099 330932 271917 59015 CATERING COMMISSIONS 900099 82579 82579 PHOTOGRAPHY 900099 3000 3000 19095 19095 435606 76001816 26595522 -88261 -1150906 0 0 0 0 1681596 1227565 319503 134528 0 13523913 9872457 2569543 1081913 390954 285397 74281 31276 1353729 988222 257209 108298 1101030 803752 209196 88082 0 135440 135440 33390 33390 0 703196 703196 13669 13669 228890 228890 1549892 1549892 254799 186003 48412 20384 594527 434005 112960 47562 0 58177 58177 571177 476933 94244 0 0 335716 282002 47000 6714 0 6056504 5874809 121130 60565 898165 655660 134725 107780 AUXILIARY SERVICES 5396697 5396697 CONSERVATORY IMP & MAINT. 1853286 1853286 GENERAL GROUNTS & MAINTENANCE 1599443 1279554 255911 63978 GARDEN IMPROVEMENTS & MAINT. 931800 931800 876248 624490 55692 196066 40142238 31230809 6261087 2650342 X 3472487 5001092 0 0 35599966 52800168 0 0 0 0 0 0 0 0 462666 487132 210658 750567 218436972 75411618 143843982 143025354 66682106 55259667 1225702 674545 0 0 0 0 511011 626327 252008578 258624852 5603539 5534242 0 0 2283066 2240856 0 0 0 0 0 0 0 0 15535085 1675282 22997023 0 46418713 9450380 X 150863121 158011449 54726744 91163023 205589865 249174472 252008578 258624852 X 35859578 7766338 -41309 X false true X true false X 10326975 16175390 31646006 33792285 50645461 142586117 0 0 10326975 16175390 31646006 33792285 50645461 142586117 45678960 96907157 3215246 4029585 5451915 8807780 6680459 28184985 6947 14034 6047 0 8548 35576 1403624 1899552 325700 484803 195338 4309017 175115695 119326745 0.55339 0.65090 X SCH A, PART II, LINE 10 SEE DETAIL IN SCH A ATTACHMENT 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 54726744 49020258 12574678 9301 91163023 52973672 30617200 28837908 26220 54726744 40589571 27703128 15266310 52717 52973672 30263580 11301827 949226 26610 40589571 26341120 5580522 1636469 21593 30263580 0.32470 0.67530 false false 55043693 55043693 113219439 52212249 61007190 50173840 23199369 26974471 143025354 0 PROMISSORY NOTE PAYABLE 0 0 X 91377184 7766337 294802 7327898 15389037 75988147 13669 13669 76001816 47792578 294802 7369207 7664009 40128569 13669 13669 40142238 FORM 990, SCHEDULE D, PART III, LINE 1A The Garden's collections include living plants, books, prints and herbarium specimens. The Garden has not capitalized the collections; instead the cost of collection items is reported as a decrease in the appropriate class of net assets and insurance recoveries of lost or destroyed collection items are reported as an increase in the appropriate class of net assets in the accompanying statement of activities and changes in net assets. The Garden's collections are maintained for display, education, conservation and enjoyment rather than for financial gain. Collections are important assets of the Garden and are protected, kept unencumbered, cared for and preserved. FORM 990, SCHEDULE D, PART III, LINE 4 IN THE PAST, THE ORGANIZATION HAS RECEIVED NON-CASH CONTRIBUTIONS OF OUTSIDE ARTWORK. THE ARTWORK IS USED IN THE GARDENS TO ENHANCE THE BEAUTY OF THE GARDENS. SCHEDULE D, PART V, LINE 4-ENDOWMENT FUNDS THE GARDEN'S ENDOWMENT FUNDS HAVE BEEN BUILT OVER THE YEARS TO PROVIDE LONG-TERM FUNDING FOR UPKEEP OF GROUNDS AND PROPERTY AT THE GARDEN. FORM 990, SCHEDULE D, PART X-ASC 740 FOOTNOTE THE GARDEN HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(A)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THAT GARDEN HAD NO SIGNIFICANT UNRELATED BUSINESS TAXABLE INCOME DURING 2024 AND 2023, ACCORDINGLY, NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE GARDEN ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE GARDEN TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE GARDEN BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE DECEMBER 31, 2021. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE 3,750,777 FUNDRAISING EXPENSE 536,867 COGS FROM INVENTORY 3,081,563 INTEREST RATE SWAP (41,309) ---------------- TOTAL 7,327,898 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 3,750,777 FUNDRAISING EXPENSE 536,867 COGS FROM INVENTORY 3,081,563 ---------------- TOTAL 7,369,207 false North America Program Services exhibit artist 488845 488845 488845 false false false false false false X X X X X X X true DANILLER COMPANYNPO direct mail false 880978 390648 490330 LEMASTER MARKETING GROUP INC TELEMARKET false 542944 183750 359194 COXE CURRY ASSOCIATES CONSULTING true 0 128798 0 1423922 703196 849524 GA GDN EDEN BALL 603494 477074 126420 182997 161399 20150 38255 FLOWER SHOW 182482 52705 129777 35479 38684 59903 0 785976 529779 256197 218476 200083 20150 98158 536867 -280670 X true true X X X false true false false false false false true false MARY PAT MATHESON PRESIDENT & CEO 509263 175000 8334 53800 13584 759981 ART FIX COO 264813 117000 0 13800 14711 410324 0 LESLIE MYERS VP INSTITUTIONAL ADV 181172 73736 0 10385 13883 279176 0 EMILY COFFEY VP, CONSERVATION 177544 46800 0 8974 986 234304 0 JESSICA BOATRIGHT VP, MARKETING 155230 45000 0 8009 2125 210364 0 AMANDA BENNETT VP, HORTICULTURE & COLLECTIONS 145510 43730 0 7767 11078 208085 0 MARY HARRIEL VP, HUMAN RESOURCES 150853 42300 0 7807 12210 213170 0 MILDRED FOCKELE Director, ABG - Gainesville 126299 40988 0 7302 22007 196596 0 NOEL BARNES CFO 170083 0 0 3877 2920 176880 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE ATLANTA BOTANICAL GARDEN, INC PAID INTO A 457(B) plan FOR MARY PAT MATHESON IN THE AMOUNT OF $23,000 IN 2024. NON-FIXED PAYMENTS OF COMPENSATION IN 2024, $3,321 OF LIFE INSURANCE PREMIUMS AND $5,013 OF DISABILITY PREMIUMS WERE PAID AS PART OF MARY PAT MATHESON'S EMPLOYMENT CONTRACT. DEFERRED COMPENSATION In accordance with Mary Pat Matheson's employment agreement, the Atlanta Botanical Garden Accumulated deferred compensation for her in the amount of $155,002, representing her prior-year balance forward, less her 5-yr payout. Per her contract, entitlement to the deferred compensation would occur after a three-year vesting period if she is still employed at the organization and if the organization has not experienced a cumulative operating budget deficit over the three-year period. Entitlement to additional deferred compensation would occur after an additional two-year vesting period under the same employment and budget conditions and then the total vested amount is paid out in one sum within 30 days following the fifth anniversary, consistent with the agreement terms and work performed. 2024 marks a new vesting period. OFFICER BONUSES BONUSES FOR OFFICERS ARE BASED ON COMPANY PERFORMANCE AND/OR A PERCENTAGE OF SALARY. THE EXECUTIVE COMMITTEE APPROVES BONUSES PAID TO THE PRESIDENT AND CEO. THE PRESIDENT AND CEO APPROVE THE BONUSES PAID TO THE OTHER OFFICERS. X 23 12594720 FMV X ENVELOPES 1 35 FMV X MISCELLANEOUS SUPPLIES 1 1000 FMV false true true FORM 990, SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE ORGANIZATION, WELLS FARGO IMMEDIATELY SELLS THE STOCK. NUMBER OF CONTRIBUTIONS THE ORGANIZATION REPORTED THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, LINE 11B The organization's 990 is initally reviewed by the Finance committee members with the CFO and President/CEO. In addition, an electronic version is sent to all Garden Trustees for informational review. FORM 990, PART VI, LINE 12A The Garden's Trustees and Employees annually file a statement of compliance with the company's Conflict of Interest policy. FORM 990, PART VI, 12C All trustees, directors, and key employees are requested to review, attest no conflicts occur or disclose any potential conflicts and agree to comply with the conflict-of-interest policy annually. Disclosed conflicts are reviewed by the organization's legal counsel. FORM 990, PART VI, LINE 13 The Garden does have a Whistleblower policy in place at 12/31/2024. FORM 990, PART VI, LINE 14 The Garden does have a written document retention and destruction policy in place at 12/31/2024. FORM 990, PART VI, LINE 15 The compensation for the Garden's President & CEO is established by a compensation committee of the Board of Trustees. The Trustees on the committee are independent and use information from industry compensation surveys and similar organizations' 990 information. The Executive Committee approves the final salary package. FORM 990, PART VI, LINE 19 The organization makes the audited financials, record retention policy, whistleblower policy and conflict of interest policy available upon request. All other internal documents are not made available to the public; however, one can request copies of documents and the organization may decide to grant the request. Upon request, the organization does provide a copy of the tax return. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN MARKET VALUE OF INTEREST RATE SWAP -41,309 FORM 990, PART VI, LINE 5 During the year ended December 31, 2024, the Garden was impacted by a cybersecurity incident resulting in a loss of approximately $2,400,000. The incident arose in connection with a wire transfer facilitated by the Garden's investment advisor through a broker-dealer. Unbeknownst to the Garden, an unauthorized third party gained access to the email systems of the Garden's then-investment advisor, intercepted the communications between the advisor and the Garden, and successfully diverted the Garden's funds to an external account. The incident was promptly identified, and management initiated an internal review at the direction of counsel while engaging with law enforcement authorities, the Garden's insurance provider, and cybersecurity professionals. The Garden's investigation confirmed that its systems and servers were not involved or impacted in any way in this theft. As of the date of this report, approximately $210,000 of the diverted funds has been recovered through efforts led by law enforcement and the Garden's bank. The remaining balance remains the subject of ongoing investigation and recovery efforts. Management is pursuing potential recovery of the remaining diverted funds through litigation. Management believes this to be an isolated occurrence. The Garden continues to monitor and assess the situation in coordination with external parties. EXTENSION PROPERTIES LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 190 432195 ABG PINE-DEAR CREATIONS LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA 14424 1067452 ABG GAINES WOODS AND SMITH LLC 1345 Piedmont Ave NE ATLANTA GA 30309 REAL ESTATE GA -10197 233543 ABG