2020-04-02T15:38:03-05:00 2019-06-30 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2018-07-01 131626773 THE GARDEN CLUB OF AMERICA GARD 2127538292 14 EAST 60TH STREET NO 3RD FL NEW YORK NY 10022 DEBORAH EDWARDS PRESIDENT 2127538292 2020-03-10 1 FREDERICK MARTENS P00298107 2126972299 38.142.140.186 2020-03-10 17:05:36 ED P 7EE24DDEAA34AFAE9DF92C3D2672F42BD3DA974D 03E3EECF7E65A1A7F99EA68D2AC92F3596A19EA3 2018 2020-09-23 17:36:50Z JENNIFER BARNETTE 14 EAST 60TH STREET NO 3RD FL NEW YORK NY 10022 49012542 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 12 400 94107 0 4215377 4860652 1687187 2374680 6655755 222922 145939 124739 12704258 7582993 509642 428522 0 0 841351 725763 61225 4474 141777 3087876 3927018 4500094 5085777 8204164 2497216 40551849 44448529 2107531 1860342 38444318 42588187 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 3167120 26672 2476540 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 NAL CONFERENCE, CONSERVATION STUDY CONFERENCE AND VISITING GARDENS. ALSO INCLUDED ARE PROGRAMS SUCH AS CENTENNIAL TREE PROJECTS, SEED SHARE DATABASE, CONSERVATION SHOWCASE, EDUCATIONAL WORKSHOPS AND OPPORTUNITIES RELATED TO EXHIBITING, PLANNING AND JUDGING FLOWER SHOWS, AND SUPPORT OF ZONE WORKSHOPS AND TRIPS. 417664 299200 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. 177159 102650 CIVIC PROJECTSCLUB PROJECT GRANTS INCLUDING FOUNDERS FUND, PARTNERS FOR PLANTS, RESTORATION INITIATIVE 79332 400 MEDALS & AWARDS: INCLUDING VARIOUS TYPES OF MEDALS 79332 400 3841275 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 46 0 1 12 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 DEDE PETRI PRESIDENT 50.00 X X 0 0 0 DEBBIE EDWARDS FIRST VICE PRESIDENT 50.00 X X 0 0 0 JULIE JOHNSON VICE PRESIDENT 30.00 X X 0 0 0 LINDA HOLDEN VICE PRESIDENT 30.00 X X 0 0 0 MISSY JENSEN VICE PRESIDENT 30.00 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 FLEUR RUECKERT VICE PRESIDENT 30.00 X X 0 0 0 CINDY HILSON TREASURER 40.00 X X 0 0 0 JESSIE SHELBURNE CORRESPONDING SECRETARY 30.00 X X 0 0 0 MARY HARMAN RECORDING SECRETARY 30.00 X X 0 0 0 LINDA FRASER ZONE DIRECTOR(SERVING ON EXEC.BOARD) 30.00 X X 0 0 0 JENNIFER BARNETTE CHIEF OPERATING OFFICER 50.00 X 149894 0 16740 149894 0 16740 1 0 1 0 YOUR PART-TIME CONTROLLER 1500 WALNUT STREET SUITE 1200 PHILADELPHIA PA 19102 PROVIDING ACCOUNTING SERVICES 241225 1 X 1104710 3755942 310108 4860652 REGISTRATION FEES 900099 2190065 2190065 ADVERTISING INCOME 541800 112595 112595 OTHER EVENT INCOME 900099 72020 72020 2374680 1003637 -18488 1022125 40569973 41350688 -780715 -780715 -780715 181121 78861 102260 102260 OTHER INCOME 900099 22479 22479 22479 7582993 2364345 94107 263889 129322 129322 292500 292500 6700 6700 177407 88704 83381 5322 397718 244930 81882 70906 25647 16719 3172 5756 79014 46288 21675 11051 45977 26827 12858 6292 28717 28717 333377 333377 4474 4474 115002 115002 231987 182252 42775 6960 330155 229902 90393 9860 71651 50099 19403 2149 477574 333918 129327 14329 1015631 1002479 13152 1161949 1081649 80300 75601 52860 20473 2268 80274 56126 21738 2410 OTHER EXPENSES 5100 5100 5085777 3841275 1102725 141777 683683 198498 763787 1460955 1058224 1094670 1082084 585361 536889 496723 32481384 36507657 4090514 3736471 937368 953555 40551849 44448529 416634 227931 1090807 1048410 600090 584001 2107531 1860342 X 4002667 4191515 20126323 21738840 14315328 16657832 38444318 42588187 40551849 44448529 X 2497216 1601186 45467 X 0 1 X 1 0 X 1232079 1320867 2459654 4215377 4860652 14088629 1232079 1320867 2459654 4215377 4860652 14088629 878104 13210525 999661 713669 751112 896153 1003637 4364232 986 986 1595 1572 69216 46084 22479 140946 18594793 9376572 0.71040 0.64800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 1 1000 1 0 0 1 0 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 34716003 2899210 1659556 -1337261 37937508 30711626 2666517 2693898 -1356038 34716003 27431429 645086 3487103 851992 30711626 28721333 196853 -302365 328700 855692 27431429 28426446 150266 518362 313131 60610 28721333 0.05250 0.40060 0.54690 0 0 768098 443239 324859 147442 48357 99085 166544 93765 72779 496723 VENTURE CAPITAL & PARTNERSHIPS 3214026 F CASH HELD FOR INVESTMENT 522445 F 3736471 LIABILITY UNDER CHARITABLE REMAINDER UNITRUST 152827 DEFERRED RENT 431174 584001 9193505 1601186 124328 1725514 7467991 115002 115002 7582993 5049636 78861 78861 4970775 115002 115002 5085777 PART III, LINE 1A: THE GARDEN CLUB OF AMERICA'S COLLECTIONS, WHICH CONSIST OF RARE BOOKS AND ARTWORK, ARE NOT CAPITALIZED IN THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF ITEMS ARE EXPENSED IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE 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 45,467. COST OF GOODS SOLD SHOWN AS EXPENSE IN AUDITED FINANCIAL STATEMENTS 78,861. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD SHOWN AS EXPENSE IN AUDITED FINANCIAL STATEMENTS 78,861. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT 970567 0 0 0 0 0 0 970567 0 970567 FELLOWSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 1 6700 WIRE TRANSFER 0 0 0 0 0 0 0 1 KENILWORTH GARDEN CLUB C/O MARY LOIS HAKEWILL 707 GREENWOOD AVENUE WILMETTE IL 60091 363078131 501(C)3 30000 APPROVED PROJECT THE LENOX GARDEN CLUB C/O HILARY DEELY PO BOX 1647 4RATTLESNAKE MT RD STOCKBRIDGE MA 01262 046071697 501(C)3 10000 APPROVED PROJECT LITTLE ROCK GARDEN CLUB C/O CATHY MAYTON 1911 COUNTRY CLUB LANE LITTLE ROCK AR 72207 716054779 501(C)3 10000 APPROVED PROJECT THE GARDEN CLUB OF HONOLULU C/O POKEY RICHARDSON 4960 MAUNALANI CIRCLE HONOLULU HI 96816 996001533 501(C)3 10000 APPROVED PROJECT 4 0 SCHOLARSHIPS AND AWARDS 84 292500 PART I, LINE 2: THE GRANTS MADE IN PART II DO NOT REQUIRE A REPORT 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 139894 0 10000 0 0 0 13434 0 3306 0 166634 0 0 0 X 26 290291 FAIR MARKET VALUE X MEALS 3 16475 FAIR MARKET VALUE X MISCELLANEOUS 2 1614 FAIR MARKET VALUE X PRINTING 1 1259 FAIR MARKET VALUE X DECOR 1 469 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY 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 2019. WHILE NO CONFLICTS WERE REPORTED OR REALIZED IN 2019, 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 2019. 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 $3,755,942 PRIMARILY INCLUDE CONTRIBUTIONS RECEIVED THROUGH AN ON-GOING ENDOWMENT CAMPAIGN. $3,591,431 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 LOSS ON THE SALE OF SECURITIES OF $780,715 REPRESENTS SALES OF SECURITIES WHICH ARE IN A POOLED INVESTMENT ACCOUNT. APPROXIMATELY 40% OF THE POOLED INVESTMENTS REPRESENTS AMOUNTS WITH DONOR RESTRICTIONS FOR INVESTMENT IN PERPETUITY WHICH CANNOT BE USED FOR OPERATING OR PROGRAM EXPENSES. APPROXIMATELY 55% OF THE POOLED INVESTMENTS REPRESENTS ACCUMULATED EARNINGS ON AMOUNTS RESTRICTED FOR ENDOWMENT INVESTMENT IN PERPETUITY, OF WHICH A MAXIMUM OF 4.75% 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 45,467. 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 FORM 990 SCHEDULE R PART II CASEY TREES WAS ORGANIZED BY THE GARDEN CLUB OF AMERICA (GCA) IN 2001 TO ACCEPT A PERMANENTLY RESTRICTED ENDOWMENT GRANTED BY THE EUGENE B. CASEY FOUNDATION OF GAITHERSBURG, MARYLAND. CASEY TREES IS RECOGNIZED AS A CHARITABLE ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND IS NOT A PRIVATE FOUNDATION DUE TO ITS QUALIFICATION AS A SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3). CASEY TREES PROVIDES SUPPORT TO GCA THROUGH ITS REFORESTATION PROJECT IN WASHINGTON, D.C. CASEY TREES WAS PREVIOUSLY KNOWN AS THE CASEY TREES ENDOWMENT FUND BEFORE CHANGING ITS NAME DURING THE YEAR ENDED JUNE 30, 2011. THE MISSION OF CASEY TREES IS TO RESTORE, ENHANCE, AND PROTECT THE TREE CANOPY OF THE NATION'S CAPITAL. INCOME FROM THE ENDOWMENT IS THE PRIMARY SOURCE OF REVENUE AND IS TO BE USED TO SUPPORT THE PURPOSES OF CASEY TREES. IF CASEY TREES CEASES OPERATIONS, LOSES ITS TAX-EXEMPT STATUS, OR ATTAINMENT OF ITS PURPOSE UNDER THE TERMS OF THE ENDOWMENT BECOMES OTHERWISE IMPRACTICAL, THEN ANY REMAINING ENDOWMENT FUND SHALL BE DISTRIBUTED TO THE SALVATION ARMY, WASHINGTON, D.C. TWO MEMBERS OF THE GCA EXECUTIVE BOARD ARE MEMBERS OF THE BOARD OF DIRECTORS OF CASEY TREES.