Civic Intelligence

Garden Conservancy Inc

EIN 13-3570145 • 501(c)3 • Garrison, NY

Profile

To save and share outstanding american gardens for the education and inspiration of the public.

PO Box 608Garrison, NY 10524

gardenconservancy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.17x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

58th percentile

7.8%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

61st percentile

9.0%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-14%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$40,647,131

Up $3,345,519 (+9.0%) from 2023

Liabilities

Up

$937,077

Up $269,678 (+40%) from 2023

Net Assets

Up

$39,710,054

Up $3,075,841 (+8.4%) from 2023

Revenue

Down

$5,620,289

Down $934,441 (-14%) from 2023

Expenses

Up

$5,179,810

Up $269,472 (+5.5%) from 2023

Net Income

Down

$440,479

Down $1,203,913 (-73%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $13,792,711Liabilities 2011: $247,447Net Assets 2011: $13,545,2642011Assets 2012: $15,735,617Liabilities 2012: $452,665Net Assets 2012: $15,282,9522012Assets 2013: $18,051,228Liabilities 2013: $133,855Net Assets 2013: $17,917,3732013Assets 2014: $20,005,078Liabilities 2014: $209,460Net Assets 2014: $19,795,6182014Assets 2015: $19,535,009Liabilities 2015: $312,464Net Assets 2015: $19,222,5452015Assets 2016: $19,821,457Liabilities 2016: $356,576Net Assets 2016: $19,464,8812016Assets 2017: $22,751,445Liabilities 2017: $481,600Net Assets 2017: $22,269,8452017Assets 2018: $21,609,383Liabilities 2018: $347,828Net Assets 2018: $21,261,5552018Assets 2019: $26,306,679Liabilities 2019: $247,731Net Assets 2019: $26,058,9482019Assets 2020: $32,369,418Liabilities 2020: $662,303Net Assets 2020: $31,707,1152020Assets 2021: $37,745,946Liabilities 2021: $927,666Net Assets 2021: $36,818,2802021Assets 2022: $31,370,878Liabilities 2022: $365,808Net Assets 2022: $31,005,0702022Assets 2023: $37,301,612Liabilities 2023: $667,399Net Assets 2023: $36,634,2132023Assets 2024: $40,647,131Liabilities 2024: $937,077Net Assets 2024: $39,710,0542024

Highlighted filing

2024

Assets$40,647,131
Liabilities$937,077
Net Assets$39,710,054

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $3,209,7542011Expenses 2012: $3,728,1932012Revenue 2013: $4,517,472Expenses 2013: $3,374,682Net Income 2013: $1,142,7902013Revenue 2014: $4,339,161Expenses 2014: $3,341,682Net Income 2014: $997,4792014Revenue 2015: $3,467,708Expenses 2015: $3,683,939Net Income 2015: -$216,2312015Revenue 2016: $2,958,208Expenses 2016: $3,564,060Net Income 2016: -$605,8522016Revenue 2017: $3,691,314Expenses 2017: $3,391,905Net Income 2017: $299,4092017Revenue 2018: $7,000,664Expenses 2018: $3,893,140Net Income 2018: $3,107,5242018Revenue 2019: $8,056,584Expenses 2019: $3,708,939Net Income 2019: $4,347,6452019Revenue 2020: $6,906,408Expenses 2020: $3,120,850Net Income 2020: $3,785,5582020Revenue 2021: $5,247,680Expenses 2021: $3,246,237Net Income 2021: $2,001,4432021Revenue 2022: $4,098,004Expenses 2022: $4,232,109Net Income 2022: -$134,1052022Revenue 2023: $6,554,730Expenses 2023: $4,910,338Net Income 2023: $1,644,3922023Revenue 2024: $5,620,289Expenses 2024: $5,179,810Net Income 2024: $440,4792024

Highlighted filing

2024

Revenue$5,620,289
Expenses$5,179,810
Net Income$440,479

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.6$0.94$39.7$5.62$5.18$0.44
2023Detailed filing. Detailed filing data is available for this year.$37.3$0.67$36.6$6.55$4.91$1.64
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.4$0.37$31.0$4.10$4.23$0.13
2021Detailed filing. Detailed filing data is available for this year.$37.7$0.93$36.8$5.25$3.25$2.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.4$0.66$31.7$6.91$3.12$3.79
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.3$0.25$26.1$8.06$3.71$4.35
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$0.35$21.3$7.00$3.89$3.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.8$0.48$22.3$3.69$3.39$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$0.36$19.5$2.96$3.56$0.61
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.5$0.31$19.2$3.47$3.68$0.22
2014Detailed filing. Detailed filing data is available for this year.$20.0$0.21$19.8$4.34$3.34$1.00
2013Detailed filing. Detailed filing data is available for this year.$18.1$0.13$17.9$4.52$3.37$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.45$15.3$3.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$0.25$13.5$3.21
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$12,081,968
Mission and Program Overview

Mission

To save and share outstanding american gardens for the education and inspiration of the public.

To preserve, share, and celebrate america's gardens and diverse gardening traditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$29,407,854$33,109,256▲ $3,701,402
Savings and Temporary Cash Investments$1,410,569$2,670,206▲ $1,259,637
Cash and Non-Interest-Bearing Accounts$308,057$532,831▲ $224,774
Pledges and Grants Receivable$2,923$506,370▲ $503,447
Prepaid Expenses and Deferred Charges$158,409$219,656▲ $61,247
Land, Buildings, and Equipment, Net$5,433$20,674▲ $15,241
Total Assets$31,370,878$37,301,612▲ $5,930,734
Other Assets Total$77,633$242,619▲ $164,986
Liabilities
Accounts Payable and Accrued Expenses$287,334$342,405▲ $55,071
Other Liabilities$74,474$240,469▲ $165,995
Deferred Revenue$4,000$84,525▲ $80,525
Total Liabilities$365,808$667,399▲ $301,591
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,914,320$20,154,604▲ $4,240,284
Net Assets With Donor Restrictions$15,090,750$16,479,609▲ $1,388,859
Total Net Assets Fund Balance$31,005,070$36,634,213▲ $5,629,143
Total Liabilities and Net Assets / Fund Balance$31,370,878$37,301,612▲ $5,930,734

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,624$156,656$158,280
Leasehold Improvements$19,050$73,351$92,401

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$28,258,251$905,489▲ $5,300,723$909,022$33,399,685
2022$33,943,355$146,187▼ $5,285,073$546,218$28,258,251
2021$29,519,027$901,390▲ $4,500,159$977,221$33,943,355
2020$24,276,768$2,752,280▲ $3,412,638$922,659$29,519,027
2019$19,868,370$30,319▲ $5,282,241$904,162$24,276,768
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James Brayton HallPresident & CEOFT$248,815$35,811$284,626
Donna MortensenChief Operating OfficerFT$171,536$30,793$202,329
Bridget ConnorsDirector of DevelopmentFT$113,563$25,443$139,006
Pamela GovernaleDirector of PreservationFT$110,721$24,276$134,997
Revenue and Support

Revenue Composition

Contributions and Grants
$4,201,567
Program Service Revenue
$972,068
Investment Income
$1,431,830
Other Revenue
$-50,735
All Other Contributions
$3,714,973
Change in Net Assets
$1,644,392

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$27,749Nyse
Total Noncash Contributions7$27,749-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,646,228
Revenue Not Reported on Financial Statements
$-91,498
Revenue Not Reported on Form 990
$3,984,751
Other Revenue Adjustments
$-91,498
Total Revenue per Audited Statements
$10,630,979
Total Revenue per Form 990
$6,554,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,506,729
Salaries, Compensation, and Employee Benefits$2,067,833
Total Fundraising Expense$561,350
Grants and Similar Amounts Paid$254,318
Professional Fundraising Fees$81,458

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$920,645$144,988$147,844$1,213,477
Fees for Services Other$972,523$59,622$48,154$1,080,299
Current Officers, Directors, Trustees, and Key Employees$263,710$123,626$99,619$486,955
Office Expenses$323,566$4,475$19,685$347,726
Travel$199,549$29,974$49,305$278,828
Grants to Domestic Orgs$254,318--$254,318
Other Employee Benefits$167,845$26,994$18,561$213,400
Fees for Service Investment Mgmnt Fees-$155,756-$155,756
Depreciation Depletion$90,657$14,642$13,085$118,384
Payroll Taxes$79,774$17,437$16,326$113,537
Fees for Services Professional Fundraising--$81,458$81,458
Information Technology$55,405$8,878-$64,283
Fees for Services Accounting-$42,850-$42,850
Pension Plan Contributions$31,896$4,104$4,464$40,464
Fees for Services Legal$29,051$5,237$3,001$37,289
Insurance$19,407$8,484$2,142$30,033
Advertising$23,349$1,435$5,225$30,009
Other Expenses$15,052$3,435$300$18,787
All Other Expenses$5,788$12,144$767$18,699
Occupancy$7,343$8,235$1,224$16,802
Conferences and Meetings$4,870$2,050-$6,920
Interest$4,990$806$720$6,516
Total Functional Expenses$3,658,577$690,411$561,350$4,910,338

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,001,836
Expenses per Audited Statements$4,910,338
Total Expenses per Form 990$4,910,338
Expenses Not Reported on Form 990$91,498
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bard CollegeAnnandaleonhudson, NY501 (c) (3)Commissioning of Construction Documents for the Restoration of Blithewood Gardens$71,423
Ganna Walska LotuslandSanta Barbara, CA501 (c) (3)LOTUSLAND'S CAPITAL CAMPAIGN$30,000
Oakland Museum of CaliforniaOakland, CA501 (c) (3)TO SUPPORT THE GARDEN RELATED ASPECTS OF THE ALL IN: THE CAMPAIGN OF OMCA$20,000
Boise Vertical Farm IncBoise, ID501 (c) (3)General Operating Support$10,000
Brooklyn Queens Land TrustBrooklyn, NY501 (c) (3)General Operating Support$10,000
Gaining Ground IncConcord, MA501 (c) (3)General Operating Support$10,000
Hunger and Health CoalitionBoone, NC501 (c) (3)General Operating Support$10,000
Neighborhood Gardens TrustPhiladelphia, PA501 (c) (3)General Operating Support$10,000
Port Gamble Sklallum FoundationKingston, WA501 (c) (3)General Operating Support - Heronswood Garden$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$91,498
Professional Fundraising Fees$81,458
Fundraising Gross Income$38,200

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ny Holiday Event$56,650$30,100$15,898$14,202
San Francisco Fall Show$22,400$8,100$21,593$-13,493
Total Events$79,050$38,200$91,498$-53,298
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Office Space$222,820
Lease Liability - Equipment$17,649
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The term limits for chair and vice chair were changed from two 3-year terms to two 2-year terms.

Form 990, Part VI, Section A, Line 6

The public is welcome to become members. There are different levels of membership, each of which has a variety of complimentary and discounted admissions to open days and virtual talks, invitations to events and special programs, and subscriptions to print and electronic newsletters.

Form 990, Part VI, Section B, Line 11B

Management reviews the form 990 and all schedules for accuracy. Once management completes its review, the form 990 is distributed to all board members before the return is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Prior to the annual march board meeting, board members receive the conflict of interest questionnaire. The chief of staff and board liaison are responsible for collecting completed questionnaires. Per the organization's bylaws, the audit, finance and investments committee is charged with compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Board leadership meets annually to review and approve compensation of the president. The organization engaged a firm specializing in compensation that performed a study that was completed during the fiscal year and shared with the board and appropriate management personnel. The president meets annually to review and approve compensation of senior management.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are made available upon written request to the organization. Financial statements are also available on the organization's website.

Filing and Contact Details

Filer

Filer Name
The Garden Conservancy Inc
EIN
13-3570145
Phone
8454246500
Address
PO BOX 608, GARRISON, NY 10524

Signing Officer

Name
James Brayton Hall
Title
President & CEO
Phone
8454246500
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrence D Daniels
Formed
1989
Legal Domicile
Ny
Voting Board Members
30
Independent Board Members
30
Employees
22
Volunteers
456

Preparer

Firm
Baker Tilly US Llp
Address
1570 FRUITVILLE PIKE SUITE 400, LANCASTER, PA 17601
Preparer
Kerri N Bogda CPA
Phone
7177404863
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional services: program service expenses 862,448. Management and general expenses 59,222. Fundraising expenses 48,154. Total expenses 969,824. Speaker fees and travel: program service expenses 67,761. Management and general expenses 0. Fundraising expenses 0. Total expenses 67,761. Admission fees: program service expenses 42,314. Management and general expenses 400. Fundraising expenses 0. Total expenses 42,714.

Financial Statement Notes

PART II, LINE 9:

Conservation easements are valued at $100 each.

PART V, LINE 4:

The conservancy established a general endowment fund to provide a stable source of unrestricted revenues, in perpetuity, for the conservancy's programs and operations.

PART X, LINE 2:

The conservancy is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. No provision for federal or state income taxes or for taxes on unrelated business income has been recorded.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses -91,498.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 91,498.

Raw XML AppendixShowing 400 of 967 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Desc0OUR ORGANIZATIONAL PRACTICES FOCUS ON THREE MAIN AREAS: PRESERVATION, EDUCATION, AND ADVOCACY. WE WORK TO RESTORE HISTORIC AMERICAN GARDENS, ASSIST PRIVATE GARDENS IN THEIR DESIRE TO BECOME PUBLIC AMENITIES, PRESENT EDUCATIONAL PROGRAMS FOR ALL AGES RELATING TO THE HISTORY AND CULTURAL SIGNIFICANCE OF GARDENS AND GARDENING, AND OPEN PRIVATE GARDENS ACROSS THE NATION TO THE PUBLIC THROUGH OUR "OPEN DAYS" PROGRAM.CONTINUED ON SCHEDULE O.IN 2023, THE GARDEN CONSERVANCY CONTINUED TO STRENGTHEN AND EXPAND ITS PROGRAMS THANKS TO THE GENEROSITY AND ENGAGEMENT OF A GROWING COMMUNITY OF MEMBERS, DONORS, AND EVENT PARTICIPANTS. THE CONSERVANCY PROVIDED IN-PERSON AND VIRTUAL EDUCATION OPPORTUNITIES FOR ITS MEMBERS AND THE PUBLIC TO EXPLORE AND LEARN ABOUT THE MANY WAYS GARDENS INFLUENCE AND IMPROVE OUR LIVES. DURING THE 2023 SEASON, THE OPEN DAYS GARDEN-VISITING PROGRAM SOLD OVER 31,000 TICKETS TO 286 GARDEN OPENINGS OFFERED IN 18 STATES. WE PRESENTED 17 VIRTUAL PROGRAMS TO OVER 6,000 PARTICIPANTS FROM 45 STATES. THE 2023 NATIONAL SPEAKING TOUR FEATURED SUE STEWART SMITH, A PSYCHIATRIST, PSYCHOTHERAPIST, AND AUTHOR, WHO ENTERTAINED AUDIENCES IN FOUR CITIES. MORE THAN 250 GARDENING ENTHUSIASTS FROM ACROSS THE COUNTRY ATTENDED THE CONSERVANCY'S GARDEN FUTURES SUMMIT, A TWO-DAY EVENT IN NEW YORK CITY, THAT FOCUSED ON THE ENVIRONMENT, COMMUNITY AND CULTURE. ISABELLA TREE, RENOWNED AUTHOR, AND REWILDING ADVOCATE DELIVERED THE KEYNOTE ADDRESS AT THE SUMMIT. MS. TREE THEN EMBARKED ON A THREE-CITY TOUR AROUND THE COUNTRY. OUR GARDEN FUTURES GRANTS PROGRAM (INCLUDING THE PAGE DICKEY GRANT FOR AMERICAN GARDENS AND THE JEAN AND JOHN GREENE PRIZE FOR EXCELLENCE IN THE FIELD OF AMERICAN GARDENING) SUPPORTED 20 NON-PROFIT ORGANIZATIONS MAKING A DIFFERENCE IN THEIR LOCAL COMMUNITIES THROUGH GARDEN-BASED PROGRAMMING. THROUGH OUR PRESERVATION PROGRAM, WE CONTINUED TO OFFER GUIDANCE AND ASSISTANCE TO THOSE LOOKING TO PRESERVE OR RESTORE GARDENS, WHILE ALSO ENSURING THE LONGEVITY OF THE EIGHT GARDENS THE GARDEN CONSERVANCY PROTECTS THROUGH CONSERVATION EASEMENTS. THROUGH THE SUZANNE AND FREDERIC RHEINSTEIN GARDEN DOCUMENTATION PROGRAM, WE CONTINUED THE FILM DOCUMENTATION OF TWO ADDITIONAL GARDENS, THE ANNE SPENCER HOUSE AND GARDEN MUSEUM IN LYNCHBURG, VA AND THE SPECTACULAR WOODLAND GARDEN OF LOUISE AGEE WRINKLE OF BIRMINGHAM, AL.
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