2021-04-29T15:22:45-05:00 2020-06-30 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2019-07-01 131626773 THE GARDEN CLUB OF AMERICA GARD 2127538292 14 EAST 60TH STREET NO 3RD FL NEW YORK NY 10022 DEBORAH EDWARDS PRESIDENT 2127538292 2021-04-26 1 FREDERICK MARTENS P00298107 2126972299 2019 2022-09-23 18:48:47Z JENNIFER BARNETTE 14 EAST 60TH STREET NO 3RD FL NEW YORK NY 10022 9269158 0 X GCAMERICA.ORG X 1923 DE TO STIMULATE THE KNOWLEDGE AND LOVE OF GARDENING, TO SHARE THE ADVANTAGES OF ASSOCIATION THROUGH EDUCATION, AND TO RESTORE, IMPROVE, AND PROTECT THE QUALITY OF THE ENVIRONMENT. 12 12 13 400 72070 0 4860652 4468271 2374680 1875335 222922 1602488 124739 68025 7582993 8014119 428522 422349 0 0 725763 866882 4474 2670 157127 3927018 3383697 5085777 4675598 2497216 3338521 44448529 47227073 1860342 783522 42588187 46443551 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 2870202 9449 1935665 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 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. 390620 289575 0 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. 187994 123325 CIVIC PROJECTSCLUB PROJECT GRANTS INCLUDING FOUNDERS FUND, PARTNERS FOR PLANTS, RESTORATION INITIATIVE 71977 0 0 71977 3520793 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 40 0 1 13 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 DEBBIE EDWARDS PRESIDENT 50.00 X X 0 0 0 DEBBIE OLIVER FIRST VICE PRESIDENT 50.00 X X 0 0 0 MARILYN DONAHUE VICE PRESIDENT 30.00 X X 0 0 0 ANNE FERRELL VICE PRESIDENT 30.00 X X 0 0 0 LINDA FRASER VICE PRESIDENT 30.00 X X 0 0 0 JULIE JOHNSON VICE PRESIDENT 30.00 X X 0 0 0 FLEUR RUECKERT VICE PRESIDENT 30.00 X X 0 0 0 SANDRA THOMAS VICE PRESIDENT 30.00 X X 0 0 0 CINDY HILSON TREASURER 40.00 X X 0 0 0 MARY HARMAN RECORDING SECRETARY 30.00 X X 0 0 0 SUZANNE PERRY CORRESPONDING SECRETARY 30.00 X X 0 0 0 ELIZABETH BRUMBAUGH ZONE DIRECTOR(SERVING ON EXEC.BOARD) 30.00 X X 0 0 0 JENNIFER BARNETTE CHIEF OPERATING OFFICER 50.00 X 152736 0 19261 152736 0 19261 1 0 1 0 YOUR PART-TIME CONTROLLER 1500 WALNUT STREET SUITE 1200 PHILADELPHIA PA 19102 PROVIDING ACCOUNTING SERVICES 333746 1 X 1110524 3357747 492511 4468271 REGISTRATION FEES 900099 1786724 1786724 ADVERTISING INCOME 541800 84285 84285 OTHER EVENT INCOME 900099 4326 4326 1875335 922255 -12215 934470 1856837 1176604 680233 680233 680233 138765 78435 60330 60330 OTHER INCOME 900099 7695 7695 7695 8014119 1851380 72070 1622398 132774 132774 254039 254039 35536 35536 164317 103520 49295 11502 508744 304929 148283 55532 44839 26977 13097 4765 94730 57393 27782 9555 54252 32901 15920 5431 27523 27523 243836 243836 2670 2670 87530 87530 187364 148001 36363 3000 315884 216075 80145 19664 87901 60058 22371 5472 472103 322565 120150 29388 1194789 1191840 2949 602555 522806 79749 75187 51373 19134 4680 87825 60006 22351 5468 OTHER EXPENSES 1200 1200 4675598 3520793 997678 157127 198498 145837 1460955 1920699 1094670 158628 1069955 659522 496723 410433 36507657 40475860 3736471 3148173 953555 967443 44448529 47227073 227931 233610 1048410 584001 549912 1860342 783522 X 4191515 4421824 38396672 42021727 42588187 46443551 44448529 47227073 X 3338521 475194 41649 X 0 1 X 1 0 X 1320867 2459654 4215377 4860652 4468271 17324821 1320867 2459654 4215377 4860652 4468271 17324821 814562 16510259 713669 751112 896153 1003637 934470 4299041 986 986 1572 69216 46084 22479 7695 147046 21771894 9859545 0.75830 0.71040 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 37937508 2796252 1910504 -1440607 41203657 34716003 2899210 1659556 -1337261 37937508 30711626 2666517 2693898 -1356038 34716003 27431429 645086 3487103 851992 30711626 28721333 196853 -302365 328700 855692 27431429 0.04950 0.52230 0.42820 0 0 768098 485275 282823 132068 59433 72635 169789 114814 54975 410433 VENTURE CAPITAL & PARTNERSHIPS 3147903 F CASH HELD FOR INVESTMENT 270 F 3148173 LIABILITY UNDER CHARITABLE REMAINDER UNITRUST 155533 DEFERRED RENT 394379 549912 8521867 475194 120084 595278 7926589 87530 87530 8014119 4666503 78435 78435 4588068 87530 87530 4675598 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 41,649. COST OF GOODS SOLD SHOWN AS EXPENSE IN AUDITED FINANCIAL STATEMENTS 78,435. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD SHOWN AS EXPENSE IN AUDITED FINANCIAL STATEMENTS 78,435. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENT 1070042 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 35536 0 0 0 0 0 0 1105578 0 1105578 FELLOWSHIPS EUROPE (INCLUDING ICELAND AND GREENLAND) 2 35536 CHECK 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 GARDEN CLUB OF ORANGE & DUTCHESS COUNTIES C/O JO MARVEL HULL 92 FOUR CORNERS ROAD WARWICK NY 10990 146029792 501(C)(3) 10000 APPROVED PROJECT GARDEN CLUB OF ALLEGHENY COUNTY C/O DELIA EGAN 2149 SOUTH VILLA DRIVE GIBSONIA PA 15044 251393410 501(C)(3) 10000 APPROVED PROJECT THE GARDEN CLUB OF NASHVILLE C/O ELIZABETH LAMAR 110 HOYLAKE DRIVE JACKSON MS 39211 621136678 501(C)(3) 12000 APPROVED PROJECT GARDEN CLUB OF DAYTON C/O SUSAN SAUER 1301 WABASH AVENUE DAYTON OH 45405 311047600 501(C)(3) 10000 APPROVED PROJECT WINCHESTER-CLARKE GARDEN CLUB C/O TERRY CHANDLER 1117 SALEM CHURCH ROAD BOYCE VA 22620 541067580 501(C)(3) 30000 APPROVED PROJECT 5 0 SCHOLARSHIPS AND AWARDS 66 254039 0 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 141312 0 11424 0 0 0 15422 0 3839 0 171997 0 0 0 X 19 469681 FAIR MARKET VALUE X MEALS 2 22080 FAIR MARKET VALUE X DINNER PLATES 12 600 FAIR MARKET VALUE X ADMISSIONS/TOUR FEES 1 150 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TREASURER, THE COO AND THE FINANCE COMMITTEE. FOLLOWING THAT REVIEW, THE FORM 990 IS DISTRIBUTED TO THE 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 DIRECTORS, ZONE CHAIRMEN, COMMITTEE CHAIRMAN, 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 2020. WHILE NO CONFLICTS WERE REPORTED OR REALIZED IN 2020, 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 2020. THE ORGANIZATION HAS NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GARDEN CLUB OF AMERICA DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VIII, LINE 1F GIFTS AND CONTRIBUTIONS OF $3,357,747 PRIMARILY INCLUDE CONTRIBUTIONS RECEIVED THROUGH AN ENDOWMENT CAMPAIGN. $2,766,080 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 $680,233 REPRESENTS SALES OF SECURITIES WHICH ARE IN A POOLED INVESTMENT ACCOUNT. APPROXIMATELY 43% 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 41,649. 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0