Civic Intelligence

Southern Delaware Botanic

EIN 32-0371538 • 501(c)3 • Ocean View, DE

Profile

The delaware botanic gardens at pepper creek strives to exalt nature's beauty, to delight and educate visitors, and to study and preserve the natural ecosystems of sussex coutny and delmarva. The dbg will create a unique, sustainable, inspirational, and accessible garden for public benefit and pleasure.

PO Box 1390Ocean View, DE 19970

www.delawaregardens.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.05x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

79th percentile

31%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$7,447,361

Up $1,506,939 (+25%) from 2022

Liabilities

Down

$125,527

Down $13,378 (-9.6%) from 2022

Net Assets

Up

$7,321,834

Up $1,520,317 (+26%) from 2022

Revenue

Up

$2,642,168

Up $1,107,411 (+72%) from 2022

Expenses

Up

$1,073,636

Up $235,607 (+28%) from 2022

Net Income

Up

$1,568,532

Up $871,804 (+125%) from 2022

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $103,222Net Assets 2014: $103,2222014Assets 2015: $961,372Liabilities 2015: $5,794Net Assets 2015: $955,5782015Assets 2017: $1,786,022Liabilities 2017: $7,630Net Assets 2017: $1,778,3922017Assets 2018: $2,604,547Liabilities 2018: $2,542Net Assets 2018: $2,602,0052018Assets 2020: $4,160,613Liabilities 2020: $124,158Net Assets 2020: $4,036,4552020Assets 2021: $5,139,241Liabilities 2021: $170,848Net Assets 2021: $4,968,3932021Assets 2022: $5,940,422Liabilities 2022: $138,905Net Assets 2022: $5,801,5172022Assets 2024: $7,447,361Liabilities 2024: $125,527Net Assets 2024: $7,321,8342024

Highlighted filing

2024

Assets$7,447,361
Liabilities$125,527
Net Assets$7,321,834

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2014: $96,139Expenses 2014: $24,270Net Income 2014: $71,8692014Revenue 2015: $943,680Expenses 2015: $91,324Net Income 2015: $852,3562015Revenue 2017: $520,655Expenses 2017: $141,738Net Income 2017: $378,9172017Revenue 2018: $1,060,339Expenses 2018: $236,726Net Income 2018: $823,6132018Revenue 2020: $1,475,011Expenses 2020: $490,170Net Income 2020: $984,8412020Revenue 2021: $1,587,561Expenses 2021: $658,436Net Income 2021: $929,1252021Revenue 2022: $1,534,757Expenses 2022: $838,029Net Income 2022: $696,7282022Revenue 2024: $2,642,168Expenses 2024: $1,073,636Net Income 2024: $1,568,5322024

Highlighted filing

2024

Revenue$2,642,168
Expenses$1,073,636
Net Income$1,568,532

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 5, 2025
Return Version
2024v5.0
Gross Receipts
$6,910,481
Mission and Program Overview

Mission

The delaware botanic gardens at pepper creek strives to exalt nature's beauty, to delight and educate visitors, and to study and preserve the natural ecosystems of sussex coutny and delmarva. The dbg will create a unique, sustainable, inspirational, and accessible garden for public benefit and pleasure.

The delaware botanic gardens at pepper creek strives to exalt nature's beauty, to delight and educate visitors, and to study and preserve the natural ecosystems of sussex coutny and delmarva. The delaware botanic gardnes has created a unique, sustainable, inspirational, and accessible garden for public benefit and enjoyment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,884,043$3,130,629▲ $246,586
Investments in Publicly Traded Securities$2,075,612$2,759,726▲ $684,114
Pledges and Grants Receivable$102,355$515,082▲ $412,727
Cash and Non-Interest-Bearing Accounts$337,537$460,505▲ $122,968
Inventories for Sale or Use$11,120$14,492▲ $3,372
Savings and Temporary Cash Investments$7,529--
Total Assets$5,852,503$7,447,361▲ $1,594,858
Other Assets Total$434,307$566,927▲ $132,620
Liabilities
Unsecured Notes Loans Payable$98,320$93,276▼ $5,044
Accounts Payable and Accrued Expenses$18,237$18,331▲ $94
Other Liabilities$5,795$12,300▲ $6,505
Deferred Revenue$1,290$1,620▲ $330
Total Liabilities$123,642$125,527▲ $1,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,023,571$4,264,567▲ $240,996
Net Assets With Donor Restrictions$1,705,290$3,057,267▲ $1,351,977
Total Net Assets Fund Balance$5,728,861$7,321,834▲ $1,592,973
Total Liabilities and Net Assets / Fund Balance$5,852,503$7,447,361▲ $1,594,858

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,408,905$505,735$1,914,640
Other Land Buildings$1,226,381$182,481$1,408,862
Buildings$323,185$54,421$377,606
Equipment$172,158$119,623$291,781
Other Assets Org$85,268--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$71,206$7,261▲ $7,863-$85,268
2023$53,270$8,385▲ $10,394-$71,206
2022$52,647$10,077▼ $8,771-$53,270
2021$41,749$4,814▲ $6,753-$52,647
2020$31,257$6,342▲ $4,587-$41,749
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,386,279
Program Service Revenue
$112,867
Investment Income
$98,500
Other Revenue
$44,522
All Other Contributions
$2,204,504
Change in Net Assets
$1,568,532

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table4$44,809
Total Noncash Contributions4$44,809

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,642,168
Revenue Not Reported on Form 990
$719
Total Revenue per Audited Statements
$2,642,887
Total Revenue per Form 990
$2,642,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$587,057
Salaries, Compensation, and Employee Benefits$444,052
Total Fundraising Expense$70,324
Professional Fundraising Fees$42,527
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$371,212$38,561-$409,773
Depreciation Depletion$173,826$9,149-$182,975
Advertising$45,901$19,672-$65,573
Fees for Services Professional Fundraising--$42,527$42,527
Payroll Taxes$31,329$2,950-$34,279
Insurance$24,049$1,810-$25,859
Fees for Services Other$1,603$10,768$9,198$21,569
All Other Expenses$6,189$2,085$7,490$15,764
Office Expenses$206$6,177$8,060$14,443
Fees for Services Accounting-$13,500-$13,500
Other Expenses$4,912$60$3,049$8,021
Fees for Services Legal-$2,984-$2,984
Interest-$2,648-$2,648
Occupancy$2,526--$2,526
Fees for Service Investment Mgmnt Fees-$1,144-$1,144
Travel$1,061--$1,061
Total Functional Expenses$884,657$118,655$70,324$1,073,636

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,153,360
Total Expenses per Form 990$1,073,636
Expenses per Audited Statements$1,072,492
Expenses Not Reported on Form 990$80,868
Expenses Not Reported on Financial Statements$1,144
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,405
Fundraising Direct Expenses$49,226
Professional Fundraising Fees$42,527

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$156,013$57,753$24,521$33,232
Sip & Saunter$7,275$4,405$551$3,854
Total Events$163,288$62,158$47,206$14,952
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$12,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Page 6, Part VI, Line 2

Ray sander sheryl swed president exec. Dir. Married

Form 990, Page 6, Part VI, Line 11B

The treasurer and the financial manager review the draft 990 in detail with the president. After both the treasurer and the president have approved the draft, the form 990 is reviewed with the exectutive committee, which includes the president,executive director, vice president, secretary, treasurer, director of information technology, and one other board member.

Form 990, Page 6, Part VI, Line 12C

The organization requires each member of the board of directors to review and sign a conflict of interest policy statement upon being appointed to the board and annually thereafter.

Form 990, Page 6, Part VI, Line 15B

The executive director makes recommendations, then the budget committee makes the initial approval and the full board makes the final approval. No officer receives compensation.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Delaware Botanic Gardens Inc
EIN
32-0371538
Phone
2022569501
Address
PO BOX 1390, OCEAN VIEW, DE 19970

Signing Officer

Name
Raymond J Sander
Title
President
Phone
2022569501
Signed
2025-06-05

Organization Details

Principal Officer
Raymond J Sander
Formed
2012
Legal Domicile
De
Voting Board Members
17
Independent Board Members
17
Employees
13
Volunteers
80

Preparer

Firm
Atlantic Blue Advisors LLC
Address
34382 CARPENTERS WAY STE 6, LEWES, DE 19958-4919
Preparer
Sarah E Dill
Phone
3026445990
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The delaware botanic gardens at pepper creek strives to exalt nature's beauty, to delight and educate visitors, and to study and preserve the natural ecosystems of sussex coutny and delmarva. The delaware botanic gardnes has created a unique, sustainable, inspirational, and accessible garden for public benefit and enjoyment.

Form 990

The organization allocates a percentage of each employees payroll and employer taxes to a capital asset. Total wages and taxes were 484,194 for 2024, of which, 40,141 was allocated to property and equipment for 2024. Volunteers among the many unique characteristics of the delaware botanic gardens is the central role of volunteers in every facet of the organization from management and oversight to implementation; from garden design to garden planting and maintenance; from board member to garden steward. Highly experienced specialists volunteer, such as information technology director and financial director/treasurer and the volunteer photographer, who is a licensed drone operator whose photos and videos have dramatically captured the historical development and beauty of the gardens. In 2024, the delaware botanic gardens had six paid positions - deputy executive director, director of facilities, financial manager, senior gardener, horticulturalist, and horticultural assistant. In 2024 dbg had 80 active volunteers who donated 17,805 hours. This brings our total volunteer hours from 2014 to 2024 to 165,397 volunteer hours. These volunteer hours are the lifeblood of dbg. These volunteer hours have collectively contributed to more than 4.5 million in the equivalent of staff salaries that dbg would otherwise have had to raise. This estimate is based on the average hourly value for volunteers in delaware as reported by the nonprofit group, independent sector. These hours equate to more than 79 work-years of effort during the period from 2014 to 2024. In 2024, the 17,805 volunteer donated hours were directed to the following activities: - 2,407 - garden planting and maintenance - 2,621 - docent program, including staffing events & tours - 101 - it management and business software development - 1,188 - grant writing and grant management - 251 - photography and videography - 361 - programs - 10,876 - management, including finances, hr, fundraising, marketing and public relations

Form 990, Part XII

The organization engages an independent cpa firm to perform a compilation, review, or audit at year-end and to prepare the organization's form 990 tax return.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

General endowment for unrestricted use by nonprofit organization.

Schedule D, Page 4, Part XII, Line 2D

Cogs 31,642 fundraising 49,226

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