Civic Intelligence

Southern Delaware Botanic Gardens Inc

990 • Fiscal year 2020 • EIN 32-0371538

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 27, 2021

PO Box 1390Ocean View, DE 19970

(202) 256-9501

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

41st percentile

0.08x

Higher debt load relative to revenue than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

81st percentile

36%

Faster asset growth than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

91st percentile

81%

Faster revenue growth than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$4,160,613

Up $1,556,066 (+60%) from 2018

Net Assets

Up

$4,036,455

Up $1,434,450 (+55%) from 2018

Liabilities

Up

$124,158

Up $121,616 (+4784%) from 2018

Revenue

Up

$1,475,011

Up $414,672 (+39%) from 2018

Expenses

Up

$490,170

Up $253,444 (+107%) from 2018

Net Income

Up

$984,841

Up $161,228 (+20%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$4,160,613
Liabilities$124,158
Net Assets$4,036,455

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$1,475,011
Expenses$490,170
Net Income$984,841
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 27, 2021
Return Version
2020v4.0
Gross Receipts
$1,497,197
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$2,414,442$2,572,010▲ $157,568
Savings and Temporary Cash Investments$426,695$1,019,623▲ $592,928
Cash and Non-Interest-Bearing Accounts$72,936$384,066▲ $311,130
Pledges and Grants Receivable$100,414$128,438▲ $28,024
Inventories for Sale or Use-$5,523-
Prepaid Expenses and Deferred Charges$8$1,553▲ $1,545
Total Assets$3,058,752$4,160,613▲ $1,101,861
Other Assets Total$44,257$49,400▲ $5,143
Liabilities
Unsecured Notes Loans Payable-$111,674-
Accounts Payable and Accrued Expenses$7,138$12,484▲ $5,346
Total Liabilities$7,138$124,158▲ $117,020
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,786,121$3,001,927▲ $215,806
Net Assets With Donor Restrictions$265,493$1,034,528▲ $769,035
Total Net Assets Fund Balance$3,051,614$4,036,455▲ $984,841
Total Liabilities and Net Assets / Fund Balance$3,058,752$4,160,613▲ $1,101,861

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,791,834$122,806$1,914,640
Buildings$362,242$15,364$377,606
Equipment$229,435$62,346$291,781
Other Land Buildings$188,499$8,620$197,119

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$31,257$6,342▲ $4,587-$41,749
2019$22,460$6,657▲ $2,245-$31,257
2018$18,322$5,300▼ $579-$22,460
2017$10,843$6,164▲ $1,604-$18,322
2016$10,411-▲ $584-$10,843
Compensation and Service Providers

Board Members and Trustees

NameTitle
Raymond J SanderPresident
Jeremy HagerDirector
Ledee Lickle WakefieldDirector
Peter E CarterDirector
Ron BassDirector
Scott ThomasDirector
Tom BasonDirector
William McavoyDirector
Sheryl J SwedExecutive Di
Brent BakerSecretary
Kathy JohnsonTreasurer
Carol MccloudVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,398,009
Program Service Revenue
$19,568
Investment Income
$5,206
Other Revenue
$52,228
All Other Contributions
$1,123,013
Change in Net Assets
$984,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$301,084
Salaries, Compensation, and Employee Benefits$164,050
Total Fundraising Expense$33,637
Professional Fundraising Fees$25,036
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,185$11,500-$147,685
Depreciation Depletion$131,140--$131,140
Fees for Services Professional Fundraising--$25,036$25,036
Insurance$17,352--$17,352
Payroll Taxes$16,365--$16,365
Fees for Services Accounting-$14,800-$14,800
Fees for Services Other$6,366$1,258-$7,624
Advertising-$4,844-$4,844
Office Expenses-$3,602-$3,602
Other Expenses$98,416$3,600$8,601$3,600
All Other Expenses-$2,910-$2,910
Interest-$2,283-$2,283
Travel-$1,238-$1,238
Occupancy$1--$1
Total Functional Expenses$405,825$50,708$33,637$490,170
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,909
Professional Fundraising Fees$25,036
Fundraising Direct Expenses$12,874

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm Dinner$85,574$61,909$3,974$57,935
Total Events$85,574$61,909$12,874$49,035
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 reviews 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 currently 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
3022569501
Signed
2021-09-27

Organization Details

Principal Officer
Raymond J Sander
Formed
2012
Legal Domicile
De
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
125

Preparer

Firm
Raymond F Book & Associates Pa
Address
220 BEISER BLVD, DOVER, DE 19904-7790
Preparer
Sarah E Dill
Phone
3027345826
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 230,280 for 2020, of which, 66,423 was allocated to property and equipment for 2020. 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. Highly experienced specialists volunteer as information technology director and financial director/treasurer. The volunteer photographer is a licensed drone operator whose photos and videos have dramatically captured the historical development and beauty of the gardens. In 2020 the delaware botanic gardens had only three paid positions -deputy executive director & director of horticulture, director of facilities, and senior gardener. The 24,697 volunteer hours donated in 2020 brings our total volunteer hours from 2016 to 2020 to 100,855 volunteer hours. These volunteer hours are the lifeblood of dbg. These volunteer hours have collectively contributed an estimated 2.6 million in staff salaries that dbg would otherwise have had to raise. This estimate is based on the average hourly value for volunteers in delaware (2018-2020), as reported by the nonprofit group, independent sector. These hours equate to more than 48 work-years of effort during the period 2016 to 2020. In 2020, there were 94 active volunteers, and we use a top rated, online software system for tracking and coordinating the activities of our volunteers. In 2020, the volunteers donated 24,697 hours were directed to the following activities: - 4,212 to garden planting and maintenance - 1,189 to the docent program, including staffing events & tours - 3,562 to it management and business software developmen - 2,438 to grant writing and grant management - 427 to photography and videography - 12,869 to management, including finances, fundraising, marketing and public relations

Form 990, Part XII

The organization uses a cpa firm to do their daily, monhtly, and year end bookkeeping. The organization engages a second, independent cpa firm to perform a compilation 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.

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IRS990/MissionDesc0THE 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.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GENERAL ENDOWMENT FOR UNRESTRICTED USE BY NONPROFIT ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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