FRIENDS OF BOONE COUNTY ARBORETUM INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF BOONE COUNTY ARBORETUM INC (EIN 20-0599452)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-13
- IRS object ID
- 202541339349205904
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-13T08:23:49-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204664122 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Non-Profit Executive Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 42142 | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45242 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200599452 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF BOONE COUNTY ARBORETUM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 8593844999 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9190 Camp Ernst Rd | AddressLine1Txt |
| City | Union | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41091 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Rothdiener | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 8593844999 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Roger Smith | PreparerPersonNm |
| PTIN | P00515592 | PTIN |
| Phone | 5132934621 | PhoneNum |
| Preparation | 2025-05-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | bcarboretum.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $182,879 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $75,126 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $11,916 | ProgramServiceRevenueAmt |
| Membership Dues | $8,538 | MembershipDuesAmt |
| Investment Income | $18,295 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $1,800 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $47,354 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $12,254 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $36,900 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $19,850 | OtherRevenueTotalAmt |
| Total Revenue | $170,625 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $62,612 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $9,084 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $44,505 | OtherExpensesTotalAmt |
| Total Expenses | $116,201 | TotalExpensesAmt |
| Excess Or Deficit For Year | $54,424 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $218,285 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $272,709 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $221,644 | BOYAmt |
| EOY | $277,936 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,087 | BOYAmt |
| EOY | $5,543 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,731 | BOYAmt |
| EOY | $283,479 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,446 | BOYAmt |
| EOY | $10,770 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,285 | BOYAmt |
| EOY | $272,709 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To promote, maintain and beautify the Boone County (KY) Arboretum, assist in volunteer recruitment and training, participate in program planning, Arboretum projects and fundraising. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | The Friends of the Boone County Arboretum creates community awareness and participation at the Arboretum by involving individuals, families, schools, sporting groups, community organizations, garden clubs and other interested parties through membership, donations, public events and active volunteerism. Significant among the projects we support are our Arboretum-on-Wheels (a unique, hands-on, plant-based outreach-education experience for schools and communities), public classes on a changing variety of botanical topics, our annual plant sale, and our spring and fall member events. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $103,954 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $103,954 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (18 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| David Benninger | ||||
| President | 1 | $0 | $0 | $0 |
| Shannon Carlin | ||||
| Vice President | 1 | $0 | $0 | $0 |
| Elizabeth Billiter | ||||
| Secretary | 1 | $0 | $0 | $0 |
| Mark Rothdiener | ||||
| Treasurer | 1 | $0 | $0 | $0 |
| Robert Brockman | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Robert Carlin | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| James Crawford | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Charlotte Harris | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Andrew Lightner | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Tony Luckhardt | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Brock MacKay | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Kevin O'Dell | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Kevin Phillips | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Nicholas Schmidt | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Kris Stone | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Matthew Webster | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| David Whitehouse | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Steve Wills | ||||
| Trustee | 0.5 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Roger Smith | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9190 Camp Ernst Rd | AddressLine1Txt |
| City | Union | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41091 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5132934621 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $103,778 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $61,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,019 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $103,072 | CurrentTaxYearAmt |
| Total | $355,405 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $103,778 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $61,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,019 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $103,072 | CurrentTaxYearAmt |
| Total | $355,405 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $47,912 | SubstantialContributorsTotAmt |
| Public Support Total170 | $307,493 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,606 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$18,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,969 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,295 | CurrentTaxYearAmt |
| Total | $19,530 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,082 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,403 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,871 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,756 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,342 | CurrentTaxYearAmt |
| Total | $161,454 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $536,389 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $40,816 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.57326 | PublicSupportCY170Pct |
| Public Support PY170 | 0.59054 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME: Fundraisers, net ($36,900), Misc Income ($443) | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Spring Tea | Event1Nm |
| Gross Receipts Event1 | $23,339 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $2,650 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $20,689 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,683 | OtherDirectExpensesEvent1Amt |
| Event2 | Dogwood Dash | Event2Nm |
| Gross Receipts Event2 | $10,931 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $1,100 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $9,831 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $0 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $0 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $0 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $0 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $2,312 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $20,782 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $4,000 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $16,782 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $0 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $0 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $3,441 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $3,301 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $1,517 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $55,052 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $7,750 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $47,302 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,441 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,301 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,512 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,254 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $35,048 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 | Description;Amount^8a IRS ERTC Refund;19408|8b Other Income Credit Card Rewards;442^Total;19850^ |
| Form 990-EZ, Part I, Line 16 | Description;Amount^16a AOW Costs;12105|16b Masterplan Costs;2834|16c Marketing Costs;9678|16d Other Program Costs;10143|16e Office Costs;9745^Total;44505^ |
| Form 990-EZ, Part II, Line 24 | Description;EOY Amount^24 Fixed Assets net;5543^Total;5543^ |
| Form 990-EZ, Part II, Line 26 | Description;EOY Amount^Accounts Payable;2551|Credit Card Payable;6988|Payroll Liabilities;1231^Total;10770^ |