2025-05-09T15:08:51-05:00 2024-06-30 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2023-07-01 131626773 THE GARDEN CLUB OF AMERICA GARD 2127538287 14 EAST 60TH STREET 3RD FL NEW YORK NY 10022 MARILYN DONAHUE PRESIDENT 2127538287 2025-05-01 1 0 FREDERICK MARTENS P00298107 2126972299 2023 2025-03-06 01:10:19Z JENNIFER BARNETTE 14 EAST 60TH STREET 3RD FL NEW YORK NY 10022 12220158 0 X GCAMERICA.ORG X 1923 DE TO CULTIVATE THE BOND AMONG PEOPLE, PLANTS, AND THE ENVIRONMENT. 18 18 13 400 115112 21710 1840713 2750990 1104776 1242487 1643415 2479541 51397 80743 4640301 6553761 574350 686498 0 0 1186965 1359216 0 0 233276 2667529 2811544 4428844 4857258 211457 1696503 56440415 61105116 3499177 3103304 52941238 58001812 X THE PURPOSE OF THE GARDEN CLUB OF AMERICA IS TO STIMULATE THE KNOWLEDGE AND LOVE OF GARDENING, TO SHARE THE ADVANTAGES OF ASSOCIATION BY MEANS OF EDUCATIONAL MEETINGS, CONFERENCES, CORRESPONDENCE, AND PUBLICATIONS, AND TO RESTORE, IMPROVE, AND PROTECT THE QUALITY OF THE ENVIRONMENT THROUGH EDUCATIONAL PROGRAMS AND ACTION IN THE FIELDS OF CONSERVATION AND CIVIC IMPROVEMENT. 0 0 2728504 5350 1227816 EDUCATIONAL PROGRAMSTHE GCA OFFERS A WIDE RANGE OF FAR REACHING EDUCATIONAL PROGRAMS THAT BENEFIT GCA CLUBS, THEIR COMMUNITIES AND/OR THE PUBLIC. THESE INCLUDE EDUCATIONAL PUBLICATIONS, MATERIALS, RESOURCES, CONFERENCES AND WORKSHOPS AS DEVELOPED BY GCA COMMITTEES. EDUCATIONAL PROGRAMS INCLUDE: ANNUAL MEETING, THE SHIRLEY MENEICE HORTICULTURAL CONFERENCE, THE NATIONAL AFFAIRS & LEGISLATION CONFERENCE, CONSERVATION STUDY CONFERENCE, PHOTOGRAPHY CONFERENCE, FLORAL DESIGN CONFERENCE, AND VISITING GARDENS. ALSO INCLUDED ARE PROGRAMS SUCH AS GCA PROGRAMS ON DEMAND, SEED SHARE DATABASE, CLUB MEMBERSHIP SHOWCASE, EDUCATIONAL WORKSHOPS AND OPPORTUNITIES RELATED TO EXHIBITING, PLANNING AND JUDGING FLOWER SHOWS, AND SUPPORT OF ZONE EVENTS. 517590 420598 SCHOLARSHIPSTHE GCA AWARDS NUMEROUS SCHOLARSHIPS, INTERNSHIPS AND FELLOWSHIPS IN MULTIPLE DISCIPLINES INCLUDING BOTANY, ENVIRONMENTAL STUDIES, CONSERVATION, LANDSCAPE DESIGN AND HORTICULTURE. APPLICANTS INCLUDE UNDERGRADUATE, GRADUATE, PD AND PROFESSIONAL CANDIDATES. PROGRAM EXPENSES INCLUDE SCHOLARSHIP GRANTS AND IN SOME CASES SMALL ADMINISTRATIVE FEES TO COLLABORATING INSTITUTIONS. 260550 260550 CIVIC PROJECTSCLUB PROJECT GRANTS INCLUDING FOUNDERS FUND, PARTNERS FOR PLANTS, RESTORATION INITIATIVE. 3506644 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 55 0 1 13 1 1 1 0 0 0 0 0 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 0 0 NY X THE ORGANIZATION 2127538287 14 EAST 60TH STREET 3RD FL NEW YORK NY 10022 MARILYN DONAHUE PRESIDENT 50.00 X X 0 0 0 DEBBIE OLIVER PRESIDENT 50.00 X X 0 0 0 JANICE FERGUS TREASURER 35.00 X X 0 0 0 DONNA GANSON CORRESPONDING SECRETARY 30.00 X X 0 0 0 CELINE LILLIE CORRESPONDING SECRETARY 30.00 X X 0 0 0 JULIE PEET RECORDING SECRETARY 30.00 X X 0 0 0 MARY HARMAN VICE PRESIDENT 30.00 X X 0 0 0 MARGARET COSTAN VICE PRESIDENT 30.00 X X 0 0 0 LISA GADSDEN VICE PRESIDENT 30.00 X X 0 0 0 KATHY KELLER VICE PRESIDENT 30.00 X X 0 0 0 CAYCE MCALISTER VICE PRESIDENT 30.00 X X 0 0 0 ELIZABETH MEYER VICE PRESIDENT 30.00 X X 0 0 0 JANE MOORE VICE PRESIDENT 30.00 X X 0 0 0 MARTHA MOORE VICE PRESIDENT 30.00 X X 0 0 0 GAIL O'GORMAN VICE PRESIDENT 30.00 X X 0 0 0 DELANE PORTER VICE PRESIDENT 30.00 X X 0 0 0 TERRY STOCKMAN VICE PRESIDENT 30.00 X X 0 0 0 CARRIE WATERMAN VICE PRESIDENT 30.00 X X 0 0 0 JENNIFER BARNETTE CHIEF OPERATING OFFICER 50.00 X 186852 0 19911 186852 0 19911 1 0 1 0 0 X 1116216 1634774 2750990 REGISTRATION FEES 900099 1052246 1052246 BOUTIQUE REVENUE 455000 99986 99986 ADVERTISING INCOME 541800 90255 90255 1242487 1141664 24857 1116807 6943806 5605929 1337877 1337877 1337877 136052 60468 75584 75584 OTHER INCOME 900099 5159 5159 5159 6553761 1227816 115112 2459843 265900 265900 420598 420598 207883 130966 62365 14552 859953 463466 289660 106827 74266 39834 25093 9339 133562 73459 44391 15712 83552 46354 27607 9591 7787 7787 44034 44034 144487 144487 362106 294663 61503 5940 386154 251657 111405 23092 142552 92901 41126 8525 557382 363246 160805 33331 137673 132488 5185 922909 861732 61177 45914 29922 13246 2746 60546 39458 17467 3621 4857258 3506644 1117338 233276 257820 461258 182175 23700 327796 442407 1066441 880875 192392 185566 41267322 46571754 10516165 10899023 3696745 2521408 56440415 61105116 238903 280740 45665 145050 3214609 2677514 3499177 3103304 X 7455484 10588839 45485754 47412973 52941238 58001812 56440415 61105116 X 1696503 3176387 187684 X 0 1 X 1 0 X 4468271 3101380 1842929 1840713 2750990 14004283 4468271 3101380 1842929 1840713 2750990 14004283 975190 13029093 934470 823084 905694 901416 1116807 4681471 5927 27277 21710 54914 7695 8673 22 1960 5159 23509 18764177 4916343 0.69440 0.73130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 1 1000 1 0 1 0 0 1000 0 PART II-B, LINE 1: ACTIVITIES PERFORMED BY THE GARDEN CLUB OF AMERICA ARE CONDUCTED LARGELY THROUGH THE NATIONAL AFFAIRS AND LEGISLATION (NAL) COMMITTEE. THE NAL KEEPS THE GCA MEMBERSHIP CURRENT ON FEDERAL POLICY INITIATIVES THAT RELATE TO THE GCA'S MISSION AND POSITION PAPERS; IDENTIFIES ADVOCACY OPPORTUNITIES BASED ON THE GCA'S POSITION PAPERS; ENCOURAGES PERIODIC MEMBERSHIP CALLS TO ACTION, AND PLANS AND EXECUTES THE ANNUAL NAL MEETING IN WASHINGTON, D.C. THE NAL MEETING IS HELD ANNUALLY FOR APPROXIMATELY 300 CLUB PARTICIPANTS. PARTICIPANTS ARE ENCOURAGED TO CONTACT THEIR RESPECTIVE CONGRESSPERSONS REGARDING THE INITIATIVES ON WHICH THE NAL HAS FOCUSED. LOBBYING ACTIVITIES ARE LIMITED TO ISSUES THAT AFFECT THE ENVIRONMENT, ARE NONPARTISAN AND DO NOT SUPPORT ANY CANDIDATES FOR OR CURRENT HOLDERS OF POLITICAL OFFICES. THERE ARE MINIMAL MAILINGS TO CLUB MEMBERS; MOST COMMUNICATIONS TO CLUB MEMBERS ARE EFFECTED THROUGH THE CONSTANT CONTACT ("CC") WEB SERVICE. THIS SERVICE COSTS THE GCA $1,000 PER YEAR, AND IT IS ESTIMATED THAT NO MORE THAN HALF OF THE COMMUNICATION THROUGH CC IS FOR LOBBYING EFFORTS. THEREFORE IN AN EFFORT TO BE CONSERVATIVE, WE ARE ESTIMATING NO MORE THAN THE $1,000 SUM. X X 0 48557297 1961802 5067070 2112506 53473663 46247018 638081 3533918 1861720 48557297 54536729 671520 -7395055 1566176 46247018 41203657 2767610 12078888 1513426 54536729 37937508 2796252 1910504 1440607 41203657 0.11878 0.36065 0.52057 0 0 768098 651710 116388 92513 83106 9407 205830 146059 59771 185566 VENTURE CAPITAL & PARTNERSHIPS 10898973 F CASH HELD FOR INVESTMENT 50 F 10899023 OPERATING LEASE LIABILITY 2677514 2677514 9893895 3176387 60082 248152 3484621 6409274 144487 144487 6553761 4833321 60082 60468 120550 4712771 144487 144487 4857258 PART III, LINE 1A: THE GARDEN CLUB OF AMERICA'S COLLECTIONS, WHICH CONSIST OF RARE BOOKS AND ARTWORK GENERALLY RECEIVED AS DONATIONS, ARE NOT CAPITALIZED IN THE STATEMENT OF FINANCIAL POSITION AND NOT REFLECTED IN THE FINANCIAL STATEMENTS. PART III, LINE 4: THE GARDEN CLUB OF AMERICA'S LIBRARY, RARE BOOKS AND BOTANICAL DRAWINGS ARE AVAILABLE TO GCA CLUB MEMBERS AND MEMBERS OF THE PUBLIC FOR VIEWING BY APPOINTMENT. THEY ARE MAINTAINED AS PART OF THE GCA'S COMMITMENT TO EDUCATION IN THE FIELDS OF HORTICULTURE, GARDEN DESIGN, AND RELATED AREAS OF INTEREST. PART V, LINE 4: THE GARDEN CLUB OF AMERICA'S ENDOWMENT FUNDS CONSIST OF BOARD-DESIGNATED ENDOWMENTS AND DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED TO SUPPORT SPECIFIC PROGRAMS, PROJECTS, SCHOLARSHIPS, AND AWARDS, AND TO SUPPORT THE GCA'S ANNUAL OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST IN CHARITABLE REMAINDER UNITRUST 187,684. COST OF GOODS SOLD SHOWN AS EXPENSE IN AUDITED FINANCIAL STATEMENTS 60,468. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD SHOWN AS EXPENSE IN AUDITED FINANCIAL STATEMENTS 60,468. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS - SEE FORM 990, PART X, LINE 12 590767 0 0 0 0 0 0 590767 0 590767 0 0 0 0 0 0 1 THE LITTLE GARDEN CLUB OF RYE 256 SUNNY RIDGE ROAD HARRISON NY 10528 136140415 501(C)(3) 40000 0 APPROVED PROJECT MEMPHIS GARDEN CLUB 65 LOMBARDY MEMPHIS TN 38111 626051317 501(C)(3) 10000 0 APPROVED PROJECT GARDEN CLUB OF PALM BEACH 251 SEVILLE ROAD WEST PALM BEACH FL 33405 590702820 501(C)(3) 10000 0 APPROVED PROJECT ST GEORGE'S GARDEN CLUB 6011 CHARLESMEAD ROAD BALTIMORE MD 212122214 522057946 501(C)(3) 10000 0 APPROVED PROJECT LITTLE ROCK GARDEN CLUB 11 EDGEHILL ROAD LITTLE ROCK AR 72207 716054779 501(C)(3) 10000 0 APPROVED PROJECT MAGNOLIA GARDEN CLUB 105 RIDGELAND BEAUMONT TX 77706 873624536 501(C)(3) 10000 0 APPROVED PROJECT SHREVEPORT GARDEN STUDY CLUB 620 DELAWARE SHREVEPORT LA 71106 721337041 501(C)(3) 10000 0 APPROVED PROJECT GERTRUDE WINDSOR GC 3015 CONCORD PLACE TYLER TX 75701 751542224 501(C)(3) 10000 0 APPROVED PROJECT RIVER OAKS GARDEN CLUB 9 N WEST OAK DRIVE HOUSTON TX 77056 741145998 501(C)(3) 10000 0 APPROVED PROJECT GC OF ALLEGHENY COUNTY 192 WOODLAND FARMS ROAD PITTSBURGH PA 15238 251393410 501(C)(3) 10000 0 APPROVED PROJECT STONY BROOK GARDEN CLUB 25 SPRINGDALE ROAD PRINCETON NJ 08540 222439940 501(C)(3) 10000 0 APPROVED PROJECT THE GARDEN CLUB OF ST LOUIS 1 ST ANDREWS DRIVE ST LOUIS MO 63124 237421573 501(C)(3) 10000 0 APPROVED PROJECT GARDEN CLUB OF SOMERSET HILLS 399-2 CLAREMONT ROAD BERNARDSVILLE NJ 07924 264560703 501(C)(3) 10000 0 APPROVED PROJECT SHAKER LAKES GC 36700 JACKSON ROAD MORELAND HILLS OH 44022 346570143 501(C)(3) 10000 0 APPROVED PROJECT 14 0 SCHOLARSHIPS AND AWARDS 96 410700 PART I, LINE 2: THE GRANTS MADE IN PART II REQUIRE ROUTINE PROJECT UPDATES FROM THE RECIPIENT; FOR THE AWARDS COVERED IN PART III, A SCHOLAR MUST SIGN A CONTRACT WHEN ACCEPTING A GCA AWARD. INCLUDED IN THE CONTRACT IS A CLAUSE THAT IF THE SCHOLAR DOES NOT COMPLETE THE FUNDED PROGRAM OR ACADEMIC PERIOD, THE MONIES MUST BE RETURNED TO THE GCA. THE SCHOLAR IS REQUIRED TO SUBMIT TO THE GCA A WRITTEN REPORT ON THE FUNDED WORK. X X X 0 0 0 0 0 0 0 0 0 JENNIFER BARNETTE CHIEF OPERATING OFFICER 176852 0 10000 0 0 0 17757 0 2154 0 206763 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TREASURER, THE COO AND THE CONTROLLER. FOLLOWING THAT REVIEW, THE FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE AND EXECUTIVE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANYONE IN A VOLUNTARY OR PAID POSITION WITH THE GCA AT THE NATIONAL LEVEL AND ALL OTHERS ACTING ON ITS BEHALF MUST AVOID ANY ETHICAL, LEGAL AND FINANCIAL CONFLICTS OF INTEREST; THIS INCLUDES ALL MEMBERS OF THE BOARD, ZONE CHAIRS, COMMITTEE CHAIRS, FINANCE COMMITTEE MEMBERS, AND STAFF. THOSE SERVING IN SUCH A POSITION AT THE NATIONAL LEVEL ARE REQUIRED TO REVIEW A POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS ANNUALLY, PROHIBITING THEIR PARTICIPATION IN MATTERS IN WHICH THEY HAVE A CONFLICT. ANNUALLY, THEY MUST ALSO COMPLETE A DISCLOSURE FORM ON WHICH POSSIBLE CONFLICTS (I.E., SERVICE AS A DIRECTOR OR A CONSULTANT TO A NONPROFIT ORGANIZATION THAT MIGHT PROVIDE GOODS OR SERVICES TO THE GCA) ARE DISCLOSED. NO CONFLICTS WERE REPORTED OR REALIZED IN 2023. WHILE NO CONFLICTS WERE REPORTED OR REALIZED IN 2023, ANY REPORTED OR REALIZED CONFLICTS WOULD BE PRESENTED TO THE CHAIRMAN OF THE AUDIT COMMITTEE AND THE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15A IN DETERMINING COMPENSATION OF THE CHIEF OPERATING OFFICER, THE COMPENSATION COMMITTEE CONSIDERS THIRD-PARTY COMPARABILITY DATA AS TO SALARY AND BENEFITS, AND DOCUMENTS A DECISION IN WRITING. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. THE ORGANIZATION HAS NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GARDEN CLUB OF AMERICA MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE. THE GARDEN CLUB OF AMERICA DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AVAILABLE TO THE PUBLIC. FORM 990, PART VIII, LINE 1F GIFTS AND CONTRIBUTIONS OF $1,634,774 OF WHICH $1,785 OF THE ABOVE SUM REPRESENTS CONTRIBUTIONS WHICH ARE WITH DONOR RESTRICTIONS FOR INVESTMENT IN PERPETUITY AND CANNOT BE USED FOR PROGRAM SERVICES OR OPERATING EXPENSES. ONLY THE EARNINGS ON THE AMOUNTS FOR INVESTMENT IN PERPETUITY MONIES MAY BE USED FOR PROGRAM SERVICES OR OPERATING EXPENSES. FORM 990, PART VIII, LINE 7D THE NET GAIN ON THE SALE OF SECURITIES OF $1,337,877 REPRESENTS SALES OF SECURITIES WHICH ARE IN A POOLED INVESTMENT ACCOUNT. APPROXIMATELY 36% OF THE POOLED INVESTMENTS REPRESENTS AMOUNTS WITH DONOR RESTRICTIONS FOR INVESTMENT IN PERPETUITY WHICH CANNOT BE USED FOR OPERATING OR PROGRAM EXPENSES. APPROXIMATELY 52% OF THE POOLED INVESTMENTS REPRESENTS ACCUMULATED EARNINGS ON AMOUNTS RESTRICTED FOR ENDOWMENT INVESTMENT IN PERPETUITY, OF WHICH A MAXIMUM OF 4.75% OF THE ROLLING 20 QUARTER FMV MAY BE WITHDRAWN ANNUALLY FOR PROGRAM SERVICES OR OPERATING EXPENSES. THE NET GAIN ON THE SALE OF SECURITIES WAS THE RESULT OF A REBALANCING OF THE PORTFOLIO BY THE GCA'S INVESTMENT MANAGERS, AND WAS FULLY REINVESTED. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST IN CHARITABLE REMAINDER UNITRUST 187,684. CASEY TREES 3030 12TH ST NE WASHINGTON DC 20017 311766444 TO RESTORE, ENHANCE AND PROTECT THE TREE CANOPY OF THE NATION'S CAPITAL. DC 501(C)(3) LINE 12C, III-FI N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0