Pittsburgh Botanic Garden

“Bill worms and patrick worms, both directors of the garden, are brothers.”

“The draft form 990 is reviewed in detail by the pittsburgh botanic garden's (garden) treasurer and then reviewed/approved/recommended to the full board of directors for filing by the audit/finance committee. The full board of directors is provided with a copy of the form prior to filing for board approval. After approval, 990 is filed.”

“A written conflict of interest policy was established in 2011. Board members and employees must complete and sign a conflict of interest form annually. The finance committee tracks the responses to ensure 100% participation and reviews any disclosures for items that would require action.”

“The salaries for the staff, including the president, were determined after a review and evaluation of compensation levels for non-profits in the marketplace. In this regard, the personnel committee hired and consulted with peggy outon, executive director of the bayer center for non-profit management to obtain comparative market information and the bayer center's evaluation and assessment of the garden's salary and compensation levels as compared to those generally found in the non-profit market. Additionally, in setting staff compensation the personnel committee reviewed the results reported in the bayer center for non-profit management's 2012 wage and benefit survey. Staff compensation and benefits are also determined after a full analysis of the garden's working capital needs and sources and the garden's projected annual budget and annual working capital needs.”

“The garden makes its governing documents, conflict of interest policy, and financial statements available to any interest parties upon request. The garden has not changed its oversight process of the selection process for 2014.”

“Consulting - site operations: program service expenses 8,287. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,287. Security: program service expenses 1,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,325. Consulting - outreach: program service expenses 6,302. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,302. Consulting - other: program service expenses 5,683. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,683. Consulting - fiscal: program service expenses 0. Management and general expenses 14,292. Fundraising expenses 0. Total expenses 14,292. Consulting - development: program service expenses 0. Management and general expenses 0. Fundraising expenses 58,542. Total expenses 58,542.”

“Program costs were capitalized in relation to the construction of the botanic garden. The percentage of total expenses attributable to management and general and fundraising should be viewed in conjunction with the construction of the botanic garden that is being capitalized. The bulk of the programmatic activity for the garden for 2014 has been the construction of the botanic garden.”

“Donated services capitalized 137,240.”