Berkshire Garden Center Inc DBA Berkshire Botanical Garden Inc

“Ian hooper - board member (husband), madeline hooper - board member (wife)”

“Copies of the form 990 are provided to the chairperson and the treasurer; after they review it, the full board, including the finance committee, is given a copy to review prior to filing.”

“The trustees, officers and employees of the garden are given written copies of the garden's personnel policies which contain written provisions setting forth the garden's conflict of interest policy. Members of the board of trustees and officers are familiar with all material transactions that occur at the garden and would become aware of any conflict of interest circumstance relative to any transaction if it should arise allowing either one of them to take the necessary remedial steps.”

“Executive director compensation is determined based on comparability data; no other officers receive compensation. Comparability studies done for compensation of other employees.”

“Available upon request; annual reports are distributed to all members and all attendees of the annual meeting; this includes the treasurer's report and financial statements for the preceding year.”

“Cutting expense: program service expenses 55,878. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,878. Supplies: program service expenses 24,354. Management and general expenses 10,172. Fundraising expenses 5,579. Total expenses 40,105. Bank and credit card fees: program service expenses 0. Management and general expenses 35,272. Fundraising expenses 0. Total expenses 35,272. Horticulture: program service expenses 29,009. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,009. Professional development: program service expenses 28,444. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,444. Equipment rental: program service expenses 0. Management and general expenses 0. Fundraising expenses 26,861. Total expenses 26,861. Printing and postage: program service expenses 13,014. Management and general expenses 3,973. Fundraising expenses 8,769. Total expenses 25,756. Dues and subscriptions: program service expenses 9,634. Management and general expenses 8,725. Fundraising expenses 1,908. Total expenses 20,267. Event expense: program service expenses 0. Management and general expenses 0. Fundraising expenses 15,241. Total expenses 15,241. Farm expense: program service expenses 14,689. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,689. Admissions: program service expenses 7,496. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,496. Automotive expense: program service expenses 0. Management and general expenses 5,003. Fundraising expenses 0. Total expenses 5,003. Education expense: program service expenses 1,830. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,830. Licenses and permits: program service expenses 312. Management and general expenses 800. Fundraising expenses 610. Total expenses 1,722.”

“Part iii, line 4a total program service expenses: originally reported as $1,645,578; corrected to $1,471,894. Reason: accurate allocation between program, management and general, and fundraising expenses. This change also includes a correction of misstated items. Part iii, line 4a total program service revenues: originally reported as $679,575; corrected to $677,989. Reason: change is from the effect of all the changes made on the amended return. Part iv, line 11e question about amounts reported for other liabilities: originally reported as "yes; corrected to "no". Reason: reclassification of other liabilites to properly reflect accounts payable. Part viii, line 1f total of all contributions, gifts, grants, and similar amounts not included above: originally reported as $751,726; corrected to $795,642. Reason: a contribution was misstated and comingled with expenses on the statement of activities. Part viii, line 1h total all contributions, gifts, grants, and similar amounts: originally reported as $1,019,418; corrected to $1,063,334. Reason: change is from the effect of all the changes made on the amended return. Part viii, line 2f total all other program service revenue not included above: originally reported as $31,811; corrected to $30,225. Reason: change is from the effect of all the changes made on the amended return. Part viii, line 2g total all other program service revenue not included above: originally reported as $653,743; corrected to $652,157. Reason: change is from the effect of all the changes made on the amended return. Part viii, line 12, column a total revenue: originally reported as $2,240,520; corrected to $2,282,850. Reason: change is from the effect of all the changes made on the amended return. Part viii, line 12, column b total exempt function revenue: originally reported as $679,575; corrected to $677,989. Reason: change is from the effect of all the changes made on the amended return. Part ix, line 25, column a total expenses: originally reported as $2,395,722; corrected to $2,444,658. Reason: accurate allocation between program, management and general, and fundraising expenses. Change is also attributable to a contribution being comingled with expenses, when adjusted this increased expenses. Part ix, line 25, column b total program expenses: originally reported as $1,645,578; corrected to $1,471,894. Reason: accurate allocation between program, management and general, and fundraising expenses. Part ix, line 25, column c total management and general expenses: originally reported as $548,644; corrected to $735,990. Reason: accurate allocation between program, management and general, and fundraising expenses. Part ix, line 25, column d total fundraising expenses: originally reported as $201,500; corrected to $236,774. Reason: accurate allocation between program, management and general, and fundraising expenses. Part x, line 10a, total land, buildings, and equipment: originally reported as $7,073,400; corrected to $7,413,700. Reason: to reclass art donations as land, buildings, and equipment. Part x, line 15, total other assets: originally reported as $343,068; corrected to $2,968. Reason: prior period adjustment to adjust balance sheet accounts to actual. Part x, line 16, total assets: originally reported as $9,599,222; corrected to $9,599,422. Reason: change is from the effect of all the changes made on the amended return. Part x, line 17, accounts payable and accrued expenses: originally reported as $101,816; corrected to $109,877. Reason: to properly classify other liabilites as accounts payable. Part x, line 26, total liabilites: originally reported as $128,356; corrected to $127,356. Reason: change is from the effect of all the changes made on the amended return. Part x, line 27, net assets without donor restrictions: originally reported as $6,738,639; corrected to $6,240,439. Reason: net assets were improperly reclassed between net assets with restrictions and without restrictions. Change is also d”