2018-07-30T15:29:26-05:00 2017-12-31 461497033 EKS&H LLLP 8181 E TUFTS AVENUE SUITE 600 DENVER CO 802372579 990 2017-01-01 840440359 DENVER BOTANIC GARDENS DENV 7208653500 909 YORK STREET DENVER CO 802063751 BRIAN VOGT CEO 7208653500 2018-07-30 1 DORI J EGGETT P00645252 3037409400 2017 2022-09-23 18:48:47Z BRIAN VOGT 909 YORK STREET DENVER CO 80206 36149746 0 X WWW.BOTANICGARDENS.ORG X 1951 CO TO CONNECT PEOPLE WITH PLANTS, PROVIDING DELIGHT AND ENLIGHTENMENT TO EVERYONE. 38 38 348 2622 -3795 -3795 17136421 24294369 7521456 8747762 -60850 33780 1265483 1515725 25862510 34591636 0 34000 0 0 11491602 12308494 0 0 838381 11437927 9022761 22929529 21365255 2932981 13226381 11000566 24602485 1944369 2319907 9056197 22282578 X THE MISSION OF DENVER BOTANIC GARDENS IS TO CONNECT PEOPLE WITH PLANTS, ESPECIALLY PLANTS FROM THE ROCKY MOUNTAIN REGION AND SIMILAR REGIONS AROUND THE WORLD, PROVIDING DELIGHT AND ENLIGHTENMENT TO EVERYONE. 0 0 2362678 0 0 HORTICULTURE: RESPONSIBLE FOR THE LIVING PLANT COLLECTIONS AND HORTICULTURAL GARDEN DISPLAYS, WHICH INCLUDE MORE THAN 40,000 LIVING PLANTS, BELONGING TO 10,000+ SPECIES. OUTREACH PROGRAMS ARE A CORNERSTONE IN THE GARDENS' MISSION AND INCLUDE HORICULTURE THERAPY SERVICES FOR THE ELDERLY, PEOPLE WITH DISABILITIES AND VETERANS. OUR URBAN FOOD INITIATIVES PROGRAMS PROVIDED FRESH PRODUCE TO LOCAL FOOD DESERT COMMUNITIES, DISTRIBUTING OVER 6,000 POUNDS OF FRESH PRODUCE TO VARIOUS COMMUNITY GROUPS. THE GARDENS' CENTER FOR GLOBAL INITIATIVES IS AN EXAMPLE OF THE GARDENS' WORK AROUND THE GLOBE. IN 2017, THE GLOBAL CONSERVATION STRATEGY FOR COFFEE GENETIC RESOURCES WAS PUBLISHED TO ENSURE THE FUTURE SUSTAINABILITY OF THE COFFEE CROP. HORTICULTURE WORKS HAND-IN-HAND WITH THE GARDENS' RESEARCH AND CONSERVATION STAFF. 3264640 0 1033857 EDUCATION: IN 2017, DENVER BOTANIC GARDENS' EDUCATION PROGRAMS REACHED MORE THAN 31,000 SCHOOL CHILDREN, PROVIDING HANDS-ON EXPERIENCES, STANDARDS-BASED SCIENCE LESSONS AND THE OPPORTUNITY FOR CHILDREN TO EXPLORE THE MARVELS OF THE PLANT WORLD. OVER 5,000 OF THESE CHILDREN CAME FROM LOW-INCOME SCHOOLS AND BENEFITED FROM THE GARDENS' EDUCATIONAL ACCESS PROGRAM. MORE THAN 12,000 PEOPLE PARTICIPATED IN FAMILY AND CHILDREN'S PROGRAMS WHILE THE MORDECAI CHILDREN'S GARDEN CONTINUED TO FLOURISH. ADULT CLASSES AND WORKSHOPS SERVED NEARLY 13,000 REGISTRANTS, INCLUDING CLASSES THROUGH THE GARDENS' SCHOOL OF BOTANICAL ART AND ILLUSTRATION. THE HELEN FOWLER LIBRARY WELCOMED ALMOST 22,000 VISITING PATRONS. 2321515 0 2069467 CHATFIELD FARMS: DENVER BOTANIC GARDENS CHATFIELD FARMS IS A 700-ACRE NATIVE PLANT REFUGE AND WORKING FARM LOCATED ALONG THE BANKS OF DEER CREEK IN SOUTHERN JEFFERSON COUNTY. THE VETERAN REINTEGRATION PROGRAM CONTINUED TO EXPAND IN ITS FIFTH YEAR WITH TWO SUMMER SESSIONS. FOUR FARMSTANDS CONTINUED TO SELL FRESH PRODUCE TO LOW INCOME RESIDENTS IN FOOD DESERTS. THE COMMUNITY SUPPORTED AGRICULTURE (CSA) PROGRAM DISTRIBUTED TO OVER 270 SUBSCRIBERS. IN OCTOBER, NEARLY 45,000 PEOPLE ATTENDED THE PUMPKIN FESTIVAL WHILE 51,000+ ATTENDED THE CORN MAZE AND THE HAUNTED MAZE. THE SECOND ANNUAL LAVENDER FESTIVAL DREW 10,000 PEOPLE TO ENJOY MUSIC, FOOD AND DRINKS AS WELL AS LAVENDER PRODUCTS, CRAFTS AND WORKSHOPS. 794096 0 0 SCIENCE AND CONSERVATION: SCIENTIFIC RESEARCH IS CLOSELY LINKED TO EVERYTHING AT THE GARDENS. RESEARCH SCIENTISTS MAKE A SIGNIFICANT CONTRIBUTION TO NATIVE PLANT CONSERVATION BY MONITORING SPECIES NATIVE TO COLORADO. THE GARDENS' ULTIMATE GOAL IS TO REVERSE THE DEGRADATION AND DECLINE OF NATIVE FLORA THROUGH CONSERVATION, EXPERIMENTATION AND THE DISSEMATION OF KNOWLEDGE. RESEARCH DEPARTMENT EFFORTS INCLUDE POPULATION MONITORING, SEED COLLECTION, GENETIC INVESTIGATIONS OF RARE SPECIES, HABITAT RESTORATION, AND TRACKING PHENOLOGY (LIFE-HISTORY EVENTS) OF COMMON SPECIES. THE GARDENS DOCUMENTS PLANT AND FUNGAL DIVERSITY OF THE SOUTHERN ROCKY MOUNTAIN REGION THROUGH OUR COLLECTING EFFORTS. THE KATHRYN KALMBACH VASCULAR PLANT HERBARIUM HOUSES 64,408 SPECIMENS WHILE THE SAM MITCHEL HERBARIUM OF FUNGI HOUSES 18,347 WELL-CURATED SPECIMENS FROM THE REGION. THE GARDENS CONTINUES TO TRAIN THE NEXT GENERATION OF SCIENTISTS THROUGH A GRADUATE STUDENT PROGRAM AND INTERNSHIP PROGRAMS IN COLLABORATION WITH THE UNIVERSITY OF COLORADO AT DENVER. 9882034 34000 6910760 OTHER 10676130 34000 6910760 18624963 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 102 0 1 348 1 1 1 0 0 0 0 1 1 0 0 0 0 X 38 38 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JOHN C CALDERHEAD 7208653500 909 YORK STREET DENVER CO 802063751 RICHARD CLARK BOARD CHAIR 1.00 X X 0 0 0 KATHY HODGSON VICE CHAIR 1.00 X X 0 0 0 PATRICIA LEPIANI SECRETARY 1.00 X X 0 0 0 MIKE IMHOFF TREASURER 1.00 X X 0 0 0 JANDEL ALLEN-DAVIS PAST CHAIR 1.00 X 0 0 0 DAWN BOOKHARDT DIRECTOR 1.00 X 0 0 0 CHRISTINA CAULKINS DIRECTOR 1.00 1.00 X 0 0 0 MARY LEE CHIN DIRECTOR 1.00 X 0 0 0 EDWARD CONNORS DIRECTOR 1.00 X 0 0 0 PAPA M DIA DIRECTOR 1.00 X 0 0 0 BJ DYER DIRECTOR 1.00 X 0 0 0 VICTORIA EPPLER DIRECTOR 1.00 X 0 0 0 RHONDA FIELDS DIRECTOR 1.00 X 0 0 0 AL GERACE DIRECTOR 1.00 X 0 0 0 CATHERINE HANCE DIRECTOR 1.00 X 0 0 0 ALLEGRA HAPPY HAYNES DIRECTOR 1.00 X 0 0 0 DING WEN HSU DIRECTOR 1.00 X 0 0 0 STEPHEN JORDAN DIRECTOR 1.00 X 0 0 0 RICHARD KIRK DIRECTOR 1.00 X 0 0 0 PETER KIRSCH DIRECTOR 1.00 X 0 0 0 WY LIVINGSTON DIRECTOR 1.00 X 0 0 0 TISH MAES DIRECTOR 1.00 X 0 0 0 ALLYSON MENDENHALL DIRECTOR 1.00 X 0 0 0 JANET MORDECAI DIRECTOR 1.00 X 0 0 0 JUDI NEWMAN DIRECTOR 1.00 X 0 0 0 MEG NICHOLS DIRECTOR 1.00 X 0 0 0 SCOTT RICHARDS DIRECTOR 1.00 X 0 0 0 BETTY ROBERTS DIRECTOR 1.00 X 0 0 0 SANDY ROTHE DIRECTOR 1.00 X 0 0 0 NANCY SCHOTTERS DIRECTOR 1.00 1.00 X 0 0 0 CINDY SCOTT DIRECTOR 1.00 X 0 0 0 JANE O'SHAUGHNESSY DIRECTOR 1.00 X 0 0 0 HAROLD SMETHILLS DIRECTOR 1.00 X 0 0 0 MARIANNE SULSER DIRECTOR 1.00 X 0 0 0 MRS THOMAS TAPLIN DIRECTOR 1.00 1.00 X 0 0 0 PAT TREFRY DIRECTOR 1.00 X 0 0 0 SUELLEN WHITE DIRECTOR 1.00 X 0 0 0 CHARLIE WOOLLEY DIRECTOR 1.00 X 0 0 0 BRIAN VOGT CHIEF EXECUTIVE OFFICER 60.00 1.00 X 323360 0 22814 JOHN CALDERHEAD CHIEF FINANCIAL OFFICER 40.00 1.00 X 156692 0 16286 JOHANNA KELLY DIRECTOR OF DEVELOPMENT 40.00 1.00 X 152867 0 23272 JENNIFER RILEY-CHETWYND DIRECTOR OF MARKETING 40.00 X 126939 0 26958 SARADA KRISHNAN DIRECTOR OF HORTICULTURE & CENTER FOR GLOBAL INITI 40.00 X 111050 0 13154 MARY BRADLEY DIRECTOR OF MEMBERSHIP 40.00 X 103302 0 17735 STEVEN LUTHER ASSOCIATE DIRECTOR OF IT 40.00 X 100308 0 20003 1074518 0 140222 7 0 1 0 DAVIS PARTNERSHIP ARCHITECTS 2901 BLAKE STREET SUITE 100 DENVER CO 80205 ARCHITECT 518543 SWINGLE LAWN TREE & LANDSCAPE CARE 8585 EAST WARREN AVE DENVER CO 80231 LANDSCAPE 319945 XCEL ENERGY 1123 W 3RD AVE DENVER CO 80223 CONSTRUCTION 171703 OUR DENVER PO BOX 13031 DENVER CO 80201 PROMOTION 163477 CSA LLC 4704 HARLAN STREET SUITE 680 DENVER CO 80212 SECURITY 128034 8 3271160 171055 941521 5487319 14423314 128502 24294369 EDUC & HORT PROGRAMS 900099 8747762 8747762 8747762 33903 33903 8175 8175 881613 640385 241228 241228 -3795 245023 72297 750 73170 0 -873 750 -123 -123 82900 171055 82900 0 1549658 761655 788003 788003 CONCESSION INCOME 900099 429302 429302 TOUR FEES 900099 27188 27188 VOLUNTEER FEES 900099 10515 10515 11314 11314 478319 34591636 10014084 -3795 286978 34000 34000 519152 259631 224904 34617 8850164 7508704 913488 427972 365635 314978 33726 16931 1877037 1450327 308691 118019 696506 582192 81284 33030 11847 11847 39609 39609 1142825 1071890 63309 7626 580585 580585 1095398 954209 68455 72734 362823 356455 3347 3021 1909311 1871531 3017 34763 229550 220138 3148 6264 172022 93883 22295 55844 83570 83570 186868 186868 CAPITAL IMPROVEMENTS 1724794 1724794 PROGRAM SUPPLIES 527987 527987 EXHIBIT FEES 438752 438752 COLLECTIONS 91322 91322 425498 273147 124791 27560 21365255 18624963 1901911 838381 1906023 4077573 5183771 7701222 1649828 10631001 282731 645308 250556 257115 123933 144658 1153960 627547 489625 526413 1114099 619195 11000566 24602485 1492011 1786396 452358 533511 1944369 2319907 X 2659208 4429398 6396989 17853180 9056197 22282578 11000566 24602485 13226381 0 X 0 1 X 1 0 X 6895173 14357983 4101308 12872708 19865233 58092405 3593683 3934420 4153456 4263713 4429136 20374408 10488856 18292403 8254764 17136421 24294369 78466813 8802203 69664610 924905 992415 647177 788444 923691 4276632 1365297 3027427 1777828 1581379 2027977 9779908 92523353 36476594 0.75290 0.83210 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INVENTORY SALES AND MISCELLANEOUS - 2013 AMOUNT: $ 1,365,297. 2014 AMOUNT: $ 3,027,427. 2015 AMOUNT: $ 1,777,828. 2016 AMOUNT: $ 1,581,379. 2017 AMOUNT: $ 2,027,977. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 25913158 1280452 3907147 964399 30136358 24524382 540783 1832334 984341 25913158 22874642 3072339 -406688 1015911 24524382 22761622 260216 638450 785646 22874642 20134084 26720 3284089 683271 22761622 0.25580 0.28480 0.45940 0 1 1 134957 134957 80959 54876 26083 938044 572671 365373 526413 X 35757729 442808 723285 1166093 34591636 0 34591636 22531348 442808 723285 1166093 21365255 0 21365255 PART III, LINE 4: THE GARDENS' COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE GARDENS' INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DE-ACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE GARDENS' COLLECTIONS CONSIST OF LIVING PLANTS, HERBARIUM, A LIBRARY AND HISTORICAL COLLECTIONS. THE GARDENS' LIVING PLANT AND HERBARIUM COLLECTIONS ARE MADE UP OF OVER 17,0000 TAXA OF PLANTS, 63,000 HERBARIUM SPECIMEN SHEETS AND 18,000 PRESERVED AND DOCUMENTED NATIVE MUSHROOMS. THE GARDENS HAS A LIBRARY CONSISTING OF OVER 30,000 BOOKS, PERIODICALS, SEED AND NURSERY CATALOGS, SLIDES AND PAMPHLETS. THE GARDENS HAS OVER 1,400 TWO-DIMENSIONAL WORKS OF ART IN AN ARRAY OF MEDIA INCLUDING PHOTOGRAPHS, LITHOGRAPHY DRAWINGS, MAPS, AND ENGRAVINGS, AND 60 PIECES OF THREE-DIMENSIONAL ART IN THE FORM OF BRONZE AND STONE SCULPTURES. ADDITIONALLY, THE GARDENS HAS HISTORIC BUILDINGS, TOOLS AND FARM IMPLEMENTS AT ITS CHATFIELD FARMS LOCATION. ALL OF THESE COLLECTIONS ARE HELD FOR EDUCATIONAL, RESEARCH, SCIENTIFIC AND CURATORIAL PURPOSES. EACH OF THESE COLLECTION ITEMS IS CATALOGED, PRESERVED, CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO SUPPORT THE GARDENS' COLLECTIONS. DURING 2017, DEACCESSIONED ITEMS, PRIMARILY TRADED OR DONATED TO OTHER BOTANICAL GARDENS, WERE NOT SIGNIFICANT. PART V, LINE 4: ENDOWMENT FUNDS SHALL BE USED BY DENVER BOTANIC GARDENS FOR PURPOSES SET FORTH BY THE ENDOWMENT DONOR(S). SUCH USES INCLUDE BUT ARE NOT LIMITED TO HORTICULTURE, EDUCATION, SCIENCE OR GENERAL SUPPORT. PART X, LINE 2: DENVER BOTANIC GARDENS FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION TOPIC 820, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2017. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED IN MANAGEMENT AND GENERAL EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 82,900. RENTAL EXPENSES 640,385. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 82,900. RENTAL EXPENSES 640,385. FETE DES FLEURS 253955 171055 82900 67530 6900 8470 253955 171055 82900 67530 6900 8470 82900 0 1 DENVER BOTANIC GARDENS ENDOWMENT 909 YORK STREET DENVER CO 80206 841202946 501(C)(3) 34000 GENERAL SUPPORT. 1 PART I, LINE 2: DENVER BOTANIC GARDENS ENDOWMENT IS A CONTROLLED ENTITY. X X X X X 0 0 0 0 0 0 0 0 0 BRIAN VOGT CHIEF EXECUTIVE OFFICER 323360 0 0 0 0 0 16336 0 6478 0 346174 0 0 0 JOHN CALDERHEAD CHIEF FINANCIAL OFFICER 155692 0 1000 0 0 0 9510 0 6776 0 172978 0 0 0 JOHANNA KELLY DIRECTOR OF DEVELOPMENT 151867 0 1000 0 0 0 9331 0 13941 0 176139 0 0 0 JENNIFER RILEY-CHETWYND DIRECTOR OF MARKETING 125939 0 1000 0 0 0 7751 0 19207 0 153897 0 0 0 A CITY AND COUNTY OF DENVER 846000580 000000000 2017-02-16 15506673 REFUNDING OF ISSUE DTD 11/12/08 1 0 0 A 15690000 17302394 15702657 302534 2011 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K, PART I IN 2008 THE CITY AND COUNTY OF DENVER ENTERED INTO A LEASE PURCHASE AGREEMENT IN AN AGGREGATE PRINCIPAL AMOUNT OF $17,735,000 WITH CERTIFICATES OF PARTICIPATION (2008 COPS) EXECUTED AND DELIVERED IN A CORRESPONDING AGGREGATE PRINCIPAL AMOUNT TO CONSTRUCT A PARKING FACILITY TO BE OWNED BY THE CITY FOR THE BENEFIT OF THE DENVER BOTANIC GARDENS (DBG). AT THE TIME OF DELIVERY OF THE 2008 COPS, DBG AND THE CITY ENTERED INTO A THIRD AMENDMENT OF A COOPERATIVE AGREEMENT UNDER WHICH DBG OPERATES THE PARKING FACILITY AS THE CITY'S AGENT. IN 2017 THE CITY ENTERED INTO AN AMENDED AND RESTATED LEASE PURCHASE AGREEMENT (2017 LEASE) IN THE AGGREGATE PRINCIPAL AMOUNT OF $15,506,673 TO REFINANCE THE 2008 LEASE AND 2008 COPS. THE CITY OWNS THE LAND AND ASSETS OF DBG. AS SUCH, THE PARKING FACILITY IS NOT AN ASSET ON THE BOOKS OF DBG AND THE OBLIGATIONS UNDER THE 2017 LEASE PURCHASE AGREEMENT ARE NOT THE OBLIGATION OF THE DBG AND THEREFORE IS NOT INCLULDED AS A LIABILITY OF DBG. SCHEDULE K, PART II, LINE 3 A RESERVE FUND WAS NOT REQUIRED IN THE 2017 REFINANCING OF THE 2008 LEASE PURCHASE AGREEMENT; THEREFORE, THE MONEYS ON DEPOSIT IN THE OLD RESERVE FUND WERE TREATED AS TRANSFERRED PROCEEDS OF THE 2017 COPS AND USED, TOGETHER WITH THE SALE PROCEEDS OF THE 2017 COPS, TO ADVANCE REFUND THE 2008 LEASE AND 2008 COPS. SCHEDULE K, PART III, LINE 9, PART IV, LINE 7, AND PART V PRIOR TO 2017, DBG RELIED ON THE WRITTEN PROCEDURES OF THE CITY & COUNTY OF DENVER TO ENSURE PROPER COMPLIANCE WITH FEDERAL TAX REQUIREMENTS AND REGULATIONS. EFFECTIVE IN 2017, DBG ESTABLISHED WRITTEN POLICIES AND PROCEDURES TO ENSURE ONGOING COMPLIANCE WITH SECTIONS 141, 145 AND 148 OF THE INTERNAL REVENUE CODE. X 8 73170 FMV X GARDEN SUPPLY 30 22536 FMV X EVENT FOOD 13 20296 FMV X TRAVEL CREDITS 1 12500 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT OR OTHER DESIGNATED REPRESENTATIVE OF EACH OF THE FOLLOWING ORGANIZATIONS SHALL BE AN EX-OFFICIO VOTING MEMBER OF THE BOARD OF TRUSTEES: ASSOCIATES OF DENVER BOTANIC GARDENS; COLORADO FEDERATION OF GARDEN CLUBS; DENVER BOTANIC GARDENS ENDOWMENT, INC.; DENVER BOTANIC GARDENS GUILD; DENVER DEBUTANTE BALL; AND THE GARDEN CLUB OF DENVER. EACH AFORESAID ORGANIZATION SHALL DESIGNATE AN INDIVIDUAL TO SERVE ON THE BOARD OF TRUSTEES AT LEAST TWO MONTHS PRIOR TO THE END OF THE GARDENS' FISCAL YEAR IN ORDER FOR THEM TO BE BRIEFED BY THE NOMINATING AND GOVERNANCE COMMITTEE. IN ADDITION, THE MAYOR OF THE CITY AND COUNTY OF DENVER OR, AT THE ELECTION AND PLEASURE OF THE MAYOR, THE MANAGER OF PARKS AND RECREATION FOR THE CITY AND COUNTY OF DENVER SHALL ALSO BE AN EX-OFFICIO VOTING TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND MADE AVAILABLE TO EACH MEMBER OF THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GARDENS ADOPTED A COMPREHENSIVE CODE OF ETHICS IN 2005 WHICH INCLUDES CONFLICT OF INTEREST, WHISTLE BLOWING AND DOCUMENT RETENTION POLICIES WHICH WERE SUBSEQUENTLY INCORPORATED INTO THE EMPLOYEE GUIDELINES MANUAL AND THE VOLUNTEER HANDBOOK. THE CODE WAS DESIGNED AS A CONTINUOUSLY EVOLVING DOCUMENT. THE CODE APPLIES TO ALL REPRESENTATIVES ASSOCIATED WITH THE GARDENS, INCLUDING THE BOARD OF TRUSTEES, NON-TRUSTEE MEMBERS ON THE COMMITTEES OF THE BOARD, OFFICERS, EMPLOYEES, VOLUNTEERS AND OFFICIALLY AFFILIATED GROUPS. BOARD MEMBERS AND OFFICERS ARE REQUIRED ANNUALLY TO DECLARE ANY CONFLICTS OF INTEREST. THE DECLARATIONS ARE REVIEWED, AND IF A CONFLICT ARISES ANYONE INVOLVED IS REQUIRED TO RECUSE THEMSELVES FROM DECISIONS OR ACTIONS SURROUNDING THE AREA OF CONFLICT. THE CODE IS REVIEWED WHENEVER ORIENTATIONS ARE HELD, WITH ADDITIONAL PERIODIC REVIEWS BEING CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE GARDENS PARTICIPATES ANNUALLY IN SALARY SURVEYS AND USES THIS DATA AS GUIDANCE IN DETERMINING SALARY/WAGE RANGES FOR POSITIONS AND IN MAKING ADJUSTMENTS WITHIN THE ORGANIZATION. ADJUSTMENT RECOMMENDATIONS ARE REVIEWED BY THE CEO AND THE CHAIRMAN OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE GARDENS MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE GARDENS' WEBSITE: WWW.BOTANICGARDENS.ORG DENVER BOTANIC GARDENS ENDOWMENT INC 909 YORK STREET DENVER CO 80206 841202946 SUPPORTS DENVER BOTANIC GARDENS CO 501(C)(3) LINE 12A, I DENVER BOTANIC GARDENS 1 PLANT SELECT CSU 1173 CAMPUS DELIVERY FORT COLLINS CO 80523 260199189 EDUCATION & RESEARCH CO 501(C)(3) LINE 12A, I 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 DENVER BOTANIC GARDENS ENDOWMENT INC C 941521 FMV