Civic Intelligence

Anderson Gardens

990 • Fiscal year 2018 • EIN 36-4201695

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 05, 2019

318 Spring Creek RoadRockford, IL 61107-1035

(815) 229-9390

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.05x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

47th percentile

2.3%

Higher net margin than 47% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

33rd percentile

-1.8%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

23%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$13,252,411

Down $245,882 (-1.8%) from 2017

Net Assets

Up

$13,160,492

Up $43,267 (+0.3%) from 2017

Liabilities

Down

$91,919

Down $289,149 (-76%) from 2017

Revenue

Up

$1,862,082

Up $351,753 (+23%) from 2017

Expenses

Down

$1,818,815

Down $205,761 (-10%) from 2017

Net Income

Up

$43,267

Up $557,514 (+108%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $14,708,003Liabilities 2012: $102,080Net Assets 2012: $14,605,9232012Assets 2013: $14,365,517Liabilities 2013: $100,517Net Assets 2013: $14,265,0002013Assets 2014: $14,153,299Liabilities 2014: $94,662Net Assets 2014: $14,058,6372014Assets 2015: $13,967,378Liabilities 2015: $112,546Net Assets 2015: $13,854,8322015Assets 2016: $13,737,968Liabilities 2016: $106,496Net Assets 2016: $13,631,4722016Assets 2017: $13,498,293Liabilities 2017: $381,068Net Assets 2017: $13,117,2252017Assets 2018: $13,252,411Liabilities 2018: $91,919Net Assets 2018: $13,160,4922018Assets 2019: $13,165,290Liabilities 2019: $97,537Net Assets 2019: $13,067,7532019Assets 2020: $13,123,948Liabilities 2020: $98,436Net Assets 2020: $13,025,5122020Assets 2021: $13,394,743Liabilities 2021: $148,971Net Assets 2021: $13,245,7722021Assets 2022: $13,531,997Liabilities 2022: $237,514Net Assets 2022: $13,294,4832022Assets 2023: $13,993,206Liabilities 2023: $344,312Net Assets 2023: $13,648,8942023Assets 2024: $14,009,807Liabilities 2024: $352,859Net Assets 2024: $13,656,9482024

Highlighted filing

2018

Assets$13,252,411
Liabilities$91,919
Net Assets$13,160,492

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,424,1542012Revenue 2013: $1,219,088Expenses 2013: $1,560,011Net Income 2013: -$340,9232013Revenue 2014: $1,420,924Expenses 2014: $1,627,287Net Income 2014: -$206,3632014Revenue 2015: $1,614,862Expenses 2015: $1,818,667Net Income 2015: -$203,8052015Revenue 2016: $1,785,236Expenses 2016: $2,008,596Net Income 2016: -$223,3602016Revenue 2017: $1,510,329Expenses 2017: $2,024,576Net Income 2017: -$514,2472017Revenue 2018: $1,862,082Expenses 2018: $1,818,815Net Income 2018: $43,2672018Revenue 2019: $1,767,697Expenses 2019: $1,860,436Net Income 2019: -$92,7392019Revenue 2020: $1,441,980Expenses 2020: $1,484,221Net Income 2020: -$42,2412020Revenue 2021: $2,213,455Expenses 2021: $1,993,196Net Income 2021: $220,2592021Revenue 2022: $2,209,795Expenses 2022: $2,161,084Net Income 2022: $48,7112022Revenue 2023: $2,587,612Expenses 2023: $2,233,201Net Income 2023: $354,4112023Revenue 2024: $2,682,364Expenses 2024: $2,674,310Net Income 2024: $8,0542024

Highlighted filing

2018

Revenue$1,862,082
Expenses$1,818,815
Net Income$43,267
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 5, 2019
Return Version
2018v3.1
Gross Receipts
$1,871,417
Mission and Program Overview

Mission

To improve the social welfare of the local community including making educational and recreational opportunities available to the public and the world community by promoting world peace through understanding of other cultures.

To engage a growing audience of members and guests--nearly 60,000 in 2018 --in opportunities to enjoy the benefits of a world-class japanese garden that provides an uplifting and inspirational outdoor setting. Leverages the power of nature and culture for the purpose of bringing people together to build community. Develops and delivers first-class programming that creates enriching experiences for people of all ages. Functions as an experimental classroom for life-long learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,694,779$5,444,930▼ $249,849
Cash and Non-Interest-Bearing Accounts$66,859$83,514▲ $16,655
Inventories for Sale or Use$56,263$47,088▼ $9,175
Savings and Temporary Cash Investments$26,524$19,688▼ $6,836
Prepaid Expenses and Deferred Charges$6,214$6,954▲ $740
Accounts Receivable$1,582$4,165▲ $2,583
Total Assets$13,498,293$13,252,411▼ $245,882
Other Assets Total$7,646,072$7,646,072→ $0
Liabilities
Accounts Payable and Accrued Expenses$381,068$91,919▼ $289,149
Total Liabilities$381,068$91,919▼ $289,149
Net Assets / Fund Balance
Unrestricted Net Assets$13,099,240$13,068,007▼ $31,233
Temporarily Rstr Net Assets$17,985$92,485▲ $74,500
Total Net Assets Fund Balance$13,117,225$13,160,492▲ $43,267
Total Liabilities and Net Assets / Fund Balance$13,498,293$13,252,411▼ $245,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,118,648$4,374,432-
Other Land Buildings$23,050--
Land$1,202,390--
Equipment$100,842$598,926-
Other Assets Org$10,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas C FurstPresident
Frederick J KapalaBoard Direct
John R AndersonSecretary
Dan G LoescherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$732,612
Program Service Revenue
$425,407
Investment Income
$-8,532
Other Revenue
$712,595
All Other Contributions
$732,612
Change in Net Assets
$43,267

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,862,082
Total Revenue per Audited Statements
$1,862,082
Total Revenue per Form 990
$1,862,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,297,070
Salaries, Compensation, and Employee Benefits$521,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$421,283$33,054-$454,337
Depreciation Depletion$295,837--$295,837
Fees for Services Management-$209,168-$209,168
Occupancy$149,064$34,075-$183,139
Advertising$98,551$250-$98,801
All Other Expenses$43,830$10,539-$54,369
Other Expenses$38,592$5,483-$44,075
Payroll Taxes$36,320$4,094-$40,414
Office Expenses-$28,364-$28,364
Insurance-$26,145-$26,145
Other Employee Benefits$20,435$767-$21,202
Conferences and Meetings$16,131$2,274-$18,405
Fees for Services Legal-$10,733-$10,733
Fees for Services Accounting-$8,110-$8,110
Pension Plan Contributions$5,652$140-$5,792
Travel$102$1,997-$2,099
Interest$160$1,220-$1,380
Information Technology-$977-$977
Total Functional Expenses$1,441,425$377,390$0$1,818,815

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,818,815
Total Expenses per Audited Statements$1,818,815
Total Expenses per Form 990$1,818,815
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Anderson Enterprises LLCControlAdm and Grdn ServNo$261,692
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

During 2018, payments of 261,692 were made to an interested person, anderson enterprises, llc, for administrative and garden services.

Form 990, Page 6, Part VI, Line 7A

Corporate bylaws provides for not less than nine (9) nor more than fourteen (14) directors of the corporation. Directors shall be elected from those candidates identified by the nominating committee for a three year term with the staggering of terms with the goal of electing one-third of the directors every year.

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

Form 990 is reviewed by the garden's treasurer. After the treasurer's review is complete, a copy of the form 990 is sent to each board member for their review and approval.

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

During 2018, the top management official was paid by an interested person, anderson enterprises, llc, as described in schedule l, part iv

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

Compensation of the key employees are reviewed and approved by the compensation committee. Compensation committee is comprised of several board of directors and outside accountant, without conflict of interests with respect to the compensation arrangement. Compensation review included use of data as to comparable compensation for similarly qualified persons in function.

Form 990, Page 6, Part VI, Line 19

Upon request, governing documents and financial statements are made available to the public.

Filing and Contact Details

Filer

Filer Name
Anderson Gardens
EIN
36-4201695
Phone
8152299390
Address
318 SPRING CREEK ROAD, ROCKFORD, IL 61107-1035

Signing Officer

Name
Dan G Loescher
Title
Treasurer
Phone
8152299390
Signed
2019-06-05

Organization Details

Principal Officer
Dan G Loescher
Formed
1998
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
64
Volunteers
97
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To engage a growing audience of members and guests--nearly 60,000 in 2018 --in opportunities to enjoy the benefits of a world-class japanese garden that provides an uplifting and inspirational outdoor setting. Leverages the power of nature and culture for the purpose of bringing people together to build community. Develops and delivers first-class programming that creates enriching experiences for people of all ages. Functions as an experimental classroom for life-long learning.

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IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS AND OTHER FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDING GARDEN ADMISSIONS, TOURS, EDUCATIONAL SEMINARS AND EVENTS TO EDUCATE THE PUBLIC IN APPRECIATING THE SERENITY AND BEAUTY OF A JAPANESE POND-STROLLING GARDEN-60,000 VISITORS IN 2018.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0883092
IRS990/ProgSrvcAccomActy3Grp/Desc0SELL BOOKS, CRAFT MATERIALS, REPRESENTING ART AND OTHER CULTURAL OBJECTS IN SUPPORT OF PROVIDING INFORMATION ABOUT JAPANESE CULTURE AND GARDENING.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 113,679
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0466235
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0700524
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0738436
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0598926
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt110000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0COLLECTION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LIQUOR LICENSE
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IRS990ScheduleD/TotalRevenuePerForm990Amt01862082
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ANDERSON ENTERPRISES LLC
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ADM AND GRDN SERV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENGAGE A GROWING AUDIENCE OF MEMBERS AND GUESTS--NEARLY 60,000 IN 2018 --IN OPPORTUNITIES TO ENJOY THE BENEFITS OF A WORLD-CLASS JAPANESE GARDEN THAT PROVIDES AN UPLIFTING AND INSPIRATIONAL OUTDOOR SETTING. LEVERAGES THE POWER OF NATURE AND CULTURE FOR THE PURPOSE OF BRINGING PEOPLE TOGETHER TO BUILD COMMUNITY. DEVELOPS AND DELIVERS FIRST-CLASS PROGRAMMING THAT CREATES ENRICHING EXPERIENCES FOR PEOPLE OF ALL AGES. FUNCTIONS AS AN EXPERIMENTAL CLASSROOM FOR LIFE-LONG LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING 2018, PAYMENTS OF 261,692 WERE MADE TO AN INTERESTED PERSON, ANDERSON ENTERPRISES, LLC, FOR ADMINISTRATIVE AND GARDEN SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORPORATE BYLAWS PROVIDES FOR NOT LESS THAN NINE (9) NOR MORE THAN FOURTEEN (14) DIRECTORS OF THE CORPORATION. DIRECTORS SHALL BE ELECTED FROM THOSE CANDIDATES IDENTIFIED BY THE NOMINATING COMMITTEE FOR A THREE YEAR TERM WITH THE STAGGERING OF TERMS WITH THE GOAL OF ELECTING ONE-THIRD OF THE DIRECTORS EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE GARDEN'S TREASURER. AFTER THE TREASURER'S REVIEW IS COMPLETE, A COPY OF THE FORM 990 IS SENT TO EACH BOARD MEMBER FOR THEIR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DURING 2018, THE TOP MANAGEMENT OFFICIAL WAS PAID BY AN INTERESTED PERSON, ANDERSON ENTERPRISES, LLC, AS DESCRIBED IN SCHEDULE L, PART IV
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. COMPENSATION COMMITTEE IS COMPRISED OF SEVERAL BOARD OF DIRECTORS AND OUTSIDE ACCOUNTANT, WITHOUT CONFLICT OF INTERESTS WITH RESPECT TO THE COMPENSATION ARRANGEMENT. COMPENSATION REVIEW INCLUDED USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01441425
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IRS990/USAddress/AddressLine1Txt06845 WEAVER ROAD SUITE 200
IRS990/USAddress/CityNm0ROCKFORD
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN G LOESCHER

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