2026-05-14T12:04:46-05:00 2025-06-30 REDW LLC 475 COTTAGE STREET NE SUITE 200 SALEM OR 97301 990 2024-07-01 930582004 GARTEN SERVICES INC GART 5035811984 PO BOX 13970 SALEM OR 97309 WILLIAM POSEGATE CHIEF EXECUTIVE OFFICER 5035811984 2026-05-13 1 0 RYAN T PASQUARELLA CPA P01304274 5035817788 2026-05-12 2024 2025-03-06 01:10:19Z WILLIAM POSEGATE PO BOX 13970 SALEM OR 97309 14946312 0 X WWW.GARTEN.ORG X 1970 OR SEE MISSION STATEMENT IN PART III. 7 7 330 187 0 0 469123 711557 8476103 10472438 100632 57746 5100540 2810144 14146398 14051885 0 0 0 0 10279765 9692097 0 0 44629 4438346 4664025 14718111 14356122 -571713 -304237 11655802 11729221 3917002 4294658 7738800 7434563 GARTEN'S MISSION IS TO SUPPORT PEOPLE WITH DISABILITIES IN THEIR EFFORT TO CONTRIBUTE TO THE COMMUNITY THROUGH EMPLOYMENT, CAREER AND RETIREMENT OPPORTUNITIES. OUR ACTIONS INCREASE SOCIETY'S AWARENESS OF HUMAN POTENTIAL. 0 0 1974128 1655838 EMPLOYMENT AND DAY BREAK SERVICES: PROVIDES INDIVIDUAL SKILLS ASSESSMENT, JOB TRAINING AND VOCATIONAL SUPPORTS THAT ENABLES 87 PEOPLE WITH DEVELOPMENTAL DISABILITIES AND LONG-TERM MENTAL ILLNESS TO BE SUCCESSFULLY EMPLOYED IN THE GENERAL COMMUNITY OR IN ONE OF GARTEN SERVICES' BUSINESS ENTERPRISES. WE ENHANCE QUALITY OF LIFE BY ADDRESSING DAY ACTIVITY AND LIFE ENRICHMENT SERVICES FOR SENIORS AND OTHERS WITH DISABILITIES WHO ARE UNABLE TO OR CHOOSE NOT TO WORK FULL-TIME. PARTICIPANTS ENJOY A VARIETY OF ACTIVITIES, INCLUDING PROJECTS FOCUSED ON GIVING BACK TO THE COMMUNITY. REHABILITATION FEES ENABLE GARTEN TO PROVIDE THE ASSESSMENT, TRAINING, AND SUPPORT NECESSARY FOR PEOPLE WITH SEVERE DISABILITIES TO BE SUCCESSFULLY PLACED IN EMPLOYMENT OR TRANSITION TO RETIREMENT. 9259627 11642460 GARTEN SERVICES OPERATES FIVE BUSINESS ENTERPRISES (CUSTODIAL/LANDSCAPING, MAIL SERVICES, PACKAGING & ASSEMBLY/ORDER FULFILLMENT, RECYCLING, AND RECORDS DESTRUCTION) WHICH PROVIDE SETTINGS TO CONDUCT SKILLS ASSESSMENT, PROVIDE TRAINING AND EMPLOY 86 PEOPLE WITH DEVELOPMENTAL DISABILITIES AND LONG-TERM MENTAL ILLNESS. THESE OPERATIONS PROVIDE THE REAL-LIFE WORK ENVIRONMENT IN WHICH TO ASSESS, TRAIN, AND SUPPORT PEOPLE WITH SEVERE DISABILITIES, INCREASE THEIR LEVEL OF SELF-SUFFICIENCY AND HELP THEM CONTRIBUTE TO THE COMMUNITY. 11233755 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 9 0 1 330 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR X THE ORGANIZATION 5035811984 500 HAWTHORNE SE SALEM OR 97301 CHRISTINA LINCICOME PRESIDENT 0.65 X X 0 0 0 ANDREW SPRAUER VICE PRESIDENT 0.65 X X 0 0 0 DICK HORNER TREASURER 0.65 X X 0 0 0 ALLAN POLLOCK PAST PRESIDENT 0.65 X 0 0 0 LUCE LAFLEUR DIRECTOR 0.65 X 0 0 0 KATHY MORELAND DIRECTOR 0.65 X 0 0 0 JACQUELINE OSBORNE DIRECTOR 0.65 X 0 0 0 VIVI CALEFFI-PRICHARD SECRETARY THRU MAY 2025 0.65 X X 0 0 0 KATHI PETERSON DIRECTOR THRU MAY 2025 0.65 X 0 0 0 TIM ROCAK CEO THRU 7/2024 40.00 X 139222 0 25349 WILLIAM POSEGATE CHIEF EXECUTIVE OFFICER 40.00 X 124509 0 2188 ASHLEY WILSON CHIEF FINANCIAL OFFICER 40.00 X 91489 0 16745 CAMERON STEWART CHIEF OPERATIONS OFFICER 40.00 X 24850 0 687 BENJAMIN HARRIS CHIEF STRATEGY OFFICER 40.00 X 78552 0 2036 458622 0 47005 2 0 1 0 0 81470 187128 442959 304877 711557 CUSTODIAL SERVICES 561700 4980861 4980861 MAIL SERVICES 561499 1331958 1331958 E RECYCLING 900099 989908 989908 COMMUNITY EMPLOYMENT 624310 947046 947046 RECORDS DESTRUCTION 900099 933678 933678 1288987 1288987 10472438 58970 58970 10210 11434 -1224 -1224 -1224 44373 81470 60089 -15716 -15716 3293140 822904 2470236 2470236 TRANSPORTATION PICK UP FEES 900099 337545 337545 REFUNDS AND CREDITS 900099 18079 18079 355624 14051885 13298298 0 42030 600274 600274 7326608 6239064 1062862 24682 989540 835553 150130 3857 775675 630276 143175 2224 68131 400 67731 53800 53800 922209 805756 116453 14388 1293 13095 600967 283254 316942 771 33365 33365 725192 475273 249919 227420 88488 138932 25452 10493 14959 43588 43588 668692 445077 223615 515852 277209 238643 ALLOCATED FLEET COSTS 0 355804 -355804 EQUIPMENT EXPENSES 249739 249739 PACKAGING & POSTAL COST 201076 201076 CUSTODIAL COSTS 193506 193506 120648 65834 54814 14356122 11233755 3077738 44629 113019 12919 2355239 2580685 2228621 1940740 17975 218 190112 190703 15708444 9396159 6750836 6312285 0 691671 11655802 11729221 737370 619510 393661 404898 2465444 2300421 320527 969829 3917002 4294658 X 7738800 7434563 7738800 7434563 11655802 11729221 -304237 0 X 0 1 X 1 0 X 2167904 294223 256560 469123 438979 3626789 2167904 294223 256560 469123 438979 3626789 196990 3429799 1768 122 45564 94613 58970 201037 70987 148021 300448 439254 355624 1314334 5142160 68486840 0.66700 0.69010 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: NON PROFIT BUSINESS 100% INTEREST DATE: 01/01/25 AMOUNT: 272578. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2359300 2359300 4578353 2842009 1736344 8684362 6540885 2143477 86429 13265 73164 6312285 NET ROU LEASES 691671 691671 DEFERRED COMPENSATION PAYABLE 276256 CAPITAL LEASE OBLIGATIONS 693573 969829 X 14902579 882993 882993 14019586 32299 32299 14051885 15206816 882993 882993 14323823 32299 32299 14356122 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ASC 740, ACCOUNTING FOR INCOME TAXES. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITY UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE RETURNS. IN GENERAL, THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE-YEAR STATUTE OF LIMITATIONS. THE ORGANIZATION WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX PROVISIONS, IF ANY, AS PART OF THE INCOME TAX PROVISION. DISCLOSURE IS NOT REQUIRED OF A LOSS CONTINGENCY INVOLVING AN UNASSERTED CLAIM OR ASSESSMENT WHEN THERE HAS BEEN NO MANIFESTATION BY A POTENTIAL CLAIMANT OF AN AWARENESS OF A POSSIBLE CLAIM OR ASSESSMENT UNLESS IT IS CONSIDERED PROBABLE THAT A CLAIM WILL BE ASSERTED AND THERE IS A REASONABLE POSSIBILITY THAT THE OUTCOME WILL BE UNFAVORABLE. USING THAT GUIDANCE, AS OF JUNE 30, 2025, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 822,904. SPECIAL EVENTS EXPENSE 60,089. PART XI, LINE 4B - OTHER ADJUSTMENTS: NON-CASH DONATIONS 32,299. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 822,904. SPECIAL EVENTS EXPENSE 60,089. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-CASH DONATIONS 32,299. DINNER/AUCTION 92127 67942 24185 7671 11034 1700 17553 SIP AND STROLL 33716 13528 20188 20188 1943 125843 81470 44373 7671 31222 1700 19496 60089 -15716 X X X 0 1 0 0 0 0 0 0 0 TIM ROCAK CEO THRU 7/2024 139222 0 0 0 0 0 5215 0 20134 0 164571 0 0 0 X NON PROFIT BUSINESS-S LANE MAINTENANCE 1 272578 MARKET VALUE X FOOD AND WINE FOR FUNDRAISER 43 16986 MARKET VALUE X FUNDRAISER PRIZES 60 13351 DETERMINED BY DONOR X ELECTRONICS 12 1962 MARKET VALUE 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B FULL REVIEW IS COMPLETED BY THE CHIEF FINANCIAL OFFICER, THEN IT GOES TO THE CHIEF EXECUTIVE OFFICER FOR THEIR REVIEW AND IT IS SIGNED AND SENT BACK TO THE CPA. AFTER FILING, THE CFO PRESENTS IT TO THE FINANCE COMMITTEE AND THEN THE FINANCE COMMITTEE PRESENTS IT TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST FORM IS TO BE COMPLETED BY ALL EMPLOYEES AT THE TIME OF HIRE AND EACH YEAR THEREAFTER. WHEN AN EMPLOYEE IS CONTEMPLATING A CHANGE THAT MAY INVOLVE ENGAGING IN ANY ACTIVITY, PRACTICE, OR ACT WHICH CONFLICTS WITH GARTEN, THEY SHOULD CONTACT THEIR IMMEDIATE SUPERVISOR OR HUMAN RESOURCES FOR ADVICE. BOARD MEMBERS ALSO COMPLETE A CONFLICT OF INTEREST FORM UPON JOINING AND ANNUALLY. ALL PERCEIVED CONFLICTS OF INTEREST ARE BROUGHT TO THE ENTIRE BOARD FOR DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15 SALARY SURVEYS ARE DONE EVERY TWO YEARS AND SCHEDULES ARE UPDATED FOR TOP MANAGEMENT IN THE SAME MANNER THEY ARE UPDATED FOR ALL STAFF. THE POSITIONS ARE IN A WORK GRADE THAT HAS AN ENTRY LEVEL, MID AND MAX PAY LEVELS. THE CEO'S PAY IS SURVEYED IN THE SAME FASHION COMPARING LIKE REVENUE PRODUCING, PEOPLE SERVING ORGANIZATIONS THAT PAY NFP EXECUTIVES BASED ON PERSONNEL SIZE AND REVENUE RESPONSIBILITY. CEO PERFORMANCE REVIEWS ARE DONE ANNUALLY BY THE BOARD OF DIRECTORS. THE CEO'S WAGES AREE DETERMINDED BY THE BOARD OF DIRECTORS, AND THE CFO, CSO AND COO WAGES ARE DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR IN PERSON AND ARE PUBLISHED IN THE FRONT OFFICE.