Civic Intelligence

Green Bay Botanical Garden Inc

EIN 39-1485020 • 501(c)3 • Green Bay, WI

Profile

Green bay botanical garden connects people with plants by providing year-round educational and recreational experiences for everyone in an environment that engages, inspires and refreshes.

2600 Larsen RoadGreen Bay, WI 54303

www.gbbg.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.21x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

17th percentile

-9.2%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

24th percentile

$167,765

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

29th percentile

-0.1%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets21st percentile

Assets

Down

$31,211,350

Down $35,809 (-0.1%) from 2024

Liabilities

Up

$890,401

Up $16,845 (+1.9%) from 2024

Net Assets

Down

$30,320,949

Down $52,654 (-0.2%) from 2024

Operations
Liabilities / Revenue42nd percentileNet Margin17th percentile

Revenue

Up

$4,280,140

Up $476,503 (+13%) from 2024

Expenses

Up

$4,672,843

Up $390,205 (+9.1%) from 2024

Net Income

Up

-$392,703

Up $86,298 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$40M$30M$20M$10M$0Assets 2010: $4,103,557Liabilities 2010: $139,053Net Assets 2010: $3,964,5042010Assets 2011: $7,882,315Liabilities 2011: $159,678Net Assets 2011: $7,722,6372011Assets 2012: $7,976,933Liabilities 2012: $179,759Net Assets 2012: $7,797,1742012Assets 2013: $8,571,118Liabilities 2013: $221,064Net Assets 2013: $8,350,0542013Assets 2014: $8,782,936Liabilities 2014: $263,566Net Assets 2014: $8,519,3702014Assets 2015: $8,999,502Liabilities 2015: $256,647Net Assets 2015: $8,742,8552015Assets 2016: $9,067,011Liabilities 2016: $311,568Net Assets 2016: $8,755,4432016Assets 2017: $14,824,440Liabilities 2017: $603,424Net Assets 2017: $14,221,0162017Assets 2018: $15,788,704Liabilities 2018: $446,475Net Assets 2018: $15,342,2292018Assets 2019: $15,964,782Liabilities 2019: $383,995Net Assets 2019: $15,580,7872019Assets 2020: $16,307,811Liabilities 2020: $606,285Net Assets 2020: $15,701,5262020Assets 2021: $19,393,034Liabilities 2021: $912,811Net Assets 2021: $18,480,2232021Assets 2022: $30,895,331Liabilities 2022: $643,210Net Assets 2022: $30,252,1212022Assets 2023: $30,751,678Liabilities 2023: $630,394Net Assets 2023: $30,121,2842023Assets 2024: $31,247,159Liabilities 2024: $873,556Net Assets 2024: $30,373,6032024Assets 2025: $31,211,350Liabilities 2025: $890,401Net Assets 2025: $30,320,9492025

Highlighted filing

2025

Assets$31,211,350
Liabilities$890,401
Net Assets$30,320,949
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,019,2302010Expenses 2011: $1,327,2152011Expenses 2012: $1,456,1372012Revenue 2013: $2,048,378Expenses 2013: $1,599,503Net Income 2013: $448,8752013Revenue 2014: $1,683,479Expenses 2014: $1,603,538Net Income 2014: $79,9412014Revenue 2015: $1,950,199Expenses 2015: $1,751,222Net Income 2015: $198,9772015Revenue 2016: $2,201,278Expenses 2016: $1,921,397Net Income 2016: $279,8812016Revenue 2017: $7,031,687Expenses 2017: $1,843,641Net Income 2017: $5,188,0462017Revenue 2018: $3,211,712Expenses 2018: $2,183,958Net Income 2018: $1,027,7542018Revenue 2019: $3,114,973Expenses 2019: $2,826,297Net Income 2019: $288,6762019Revenue 2020: $3,306,952Expenses 2020: $2,818,835Net Income 2020: $488,1172020Revenue 2021: $4,397,756Expenses 2021: $2,694,108Net Income 2021: $1,703,6482021Revenue 2022: $16,185,357Expenses 2022: $3,181,559Net Income 2022: $13,003,7982022Revenue 2023: $3,344,924Expenses 2023: $3,329,590Net Income 2023: $15,3342023Revenue 2024: $3,803,637Expenses 2024: $4,282,638Net Income 2024: -$479,0012024Revenue 2025: $4,280,140Expenses 2025: $4,672,843Net Income 2025: -$392,7032025

Highlighted filing

2025

Revenue$4,280,140
Expenses$4,672,843
Net Income-$392,703
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,211,350
Liabilities
$890,401
Net assets
$30,320,949
Revenue
$4,280,140
Expenses
$4,672,843
Net income
-$392,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.2$0.89$30.3$4.28$4.67$0.39
2024Detailed filing. Detailed filing data is available for this year.$31.2$0.87$30.4$3.80$4.28$0.48
2023Detailed filing. Detailed filing data is available for this year.$30.8$0.63$30.1$3.34$3.33$0.02
2022Detailed filing. Detailed filing data is available for this year.$30.9$0.64$30.3$16.2$3.18$13.0
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$0.91$18.5$4.40$2.69$1.70
2020Detailed filing. Detailed filing data is available for this year.$16.3$0.61$15.7$3.31$2.82$0.49
2019Detailed filing. Detailed filing data is available for this year.$16.0$0.38$15.6$3.11$2.83$0.29
2018Detailed filing. Detailed filing data is available for this year.$15.8$0.45$15.3$3.21$2.18$1.03
2017Detailed filing. Detailed filing data is available for this year.$14.8$0.60$14.2$7.03$1.84$5.19
2016Detailed filing. Detailed filing data is available for this year.$9.07$0.31$8.76$2.20$1.92$0.28
2015Detailed filing. Detailed filing data is available for this year.$9.00$0.26$8.74$1.95$1.75$0.20
2014Detailed filing. Detailed filing data is available for this year.$8.78$0.26$8.52$1.68$1.60$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.57$0.22$8.35$2.05$1.60$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.98$0.18$7.80$1.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.88$0.16$7.72$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.14$3.96$1.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Feb 25, 2026
Return Version
2024v5.5
Gross Receipts
$4,366,719
Mission and Program Overview

Mission

Green bay botanical garden connects people with plants by providing year-round educational and recreational experiences for everyone in an environment that engages, inspires and refreshes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,182,448$16,585,710▼ $596,738
Investments Program Related$11,399,865$12,789,714▲ $1,389,849
Pledges and Grants Receivable$1,085,610$550,636▼ $534,974
Savings and Temporary Cash Investments$418,377$459,133▲ $40,756
Cash and Non-Interest-Bearing Accounts$671,755$230,560▼ $441,195
Prepaid Expenses and Deferred Charges$63,497$166,507▲ $103,010
Inventories for Sale or Use$28,015$33,116▲ $5,101
Accounts Receivable$3,922$2,304▼ $1,618
Total Assets$31,247,159$31,211,350▼ $35,809
Other Assets Total$393,670$393,670→ $0
Liabilities
Deferred Revenue$638,859$665,485▲ $26,626
Accounts Payable and Accrued Expenses$234,697$224,916▼ $9,781
Total Liabilities$873,556$890,401▲ $16,845
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,533,627$27,138,670▼ $394,957
Net Assets With Donor Restrictions$2,839,976$3,182,279▲ $342,303
Total Net Assets Fund Balance$30,373,603$30,320,949▼ $52,654
Total Liabilities and Net Assets / Fund Balance$31,247,159$31,211,350▼ $35,809

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,909,408$3,893,734$13,803,142
Buildings$5,873,048$2,497,924$8,370,972
Equipment$529,090$945,062$1,474,152
Land$274,164-$274,164
Investment Program Related Org$2,217,882--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$9,531,765$700,800▲ $768,851$429,585$10,571,831
2023$7,026,149$2,116,928▲ $704,688$316,000$9,531,765
2022$6,314,099$663,643▲ $68,807$20,400$7,026,149
2021$6,662,071$189,179▼ $434,551$102,600$6,314,099
2020$5,141,464$255,000▲ $1,365,507$99,900$6,662,071
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura NelsonPresident & CEOFT$160,179$7,586$167,765
Susan Garot Left May 2024President & CEOFT$14,593$2,382$16,975

Board Members and Trustees

NameTitle
Tom ArndtChair
Terri TrantowPast-chair
Bill LarsenDirector
Bill WangerinDirector
Brad CharapataDirector
Cheri GaleckaDirector
Gail CarelsDirector
Jeremiah SchoolDirector
Justyna CermeliDirector
Kathleen RattereeDirector
Katie BramschreiberDirector
Keith PamperinDirector
Lynn GreenDirector
Norbert HillDirector
Sara RomeneskoDirector
Tatum QuackenbossDirector
Todd KaneDirector
Nicole PolarekSecretary
Jose VillaTreasurer
Susan BaranczykVice Char

Highest Paid Contractors

ContractorServicesLocationCompensation
Schmalz Custom LandscapingLandscapingW2484 COUNTY RD KK, Appleton, WI 54915$125,332
Heartland Business SystemsIt Consultant1700 STEPHEN ST, Little Chute, WI 54140$101,389
Revenue and Support

Revenue Composition

Contributions and Grants
$1,724,299
Program Service Revenue
$1,385,391
Investment Income
$653,317
Other Revenue
$517,133
All Other Contributions
$1,115,731
Change in Net Assets
$-392,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,232,386
Revenue Not Reported on Financial Statements
$47,754
Revenue Not Reported on Form 990
$381,895
Total Revenue per Audited Statements
$4,614,281
Total Revenue per Form 990
$4,280,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,474,363
Other Expenses$2,158,031
Total Fundraising Expense$260,439
Grants and Similar Amounts Paid$40,449
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,568,209$247,640$100,263$1,916,112
Depreciation Depletion$959,244$26,069$2,661$987,974
Occupancy$166,317$27,596$3,915$197,828
Other Employee Benefits$136,941$36,626$7,466$181,033
Office Expenses$31,804$140,964$3,057$175,825
Current Officers, Directors, Trustees, and Key Employees$17,477$104,863$52,432$174,772
Payroll Taxes$101,152$30,573$20,905$152,630
Information Technology$93,121-$9,348$102,469
Advertising$82,378--$82,378
Insurance$48,180$10,711$4,640$63,531
Pension Plan Contributions$37,683$10,078$2,055$49,816
Fees for Service Investment Mgmnt Fees-$47,754-$47,754
All Other Expenses$33,983$4,819$4,133$42,935
Grants to Domestic Orgs$40,449--$40,449
Fees for Services Other$4,842$11,413$20,000$36,255
Travel$27,218-$1,317$28,535
Other Expenses$28,461$612$14$28,461
Fees for Services Accounting-$21,968-$21,968
Fees for Services Legal-$3,723-$3,723
Total Functional Expenses$3,652,620$759,784$260,439$4,672,843

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,672,843
Total Expenses per Audited Statements$4,666,935
Expenses per Audited Statements$4,596,628
Expenses Not Reported on Financial Statements$76,215
Expenses Not Reported on Form 990$70,307
Other Expense Adjustments$28,461
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northeast Wisconsin Technical College FoundationGreen Bay, WI501c3Scholarships$40,449
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,784
Fundraising Direct Expenses$10,747
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste Bud$34,839$14,631$1,702$12,929
Field to Fork$14,568$5,153$231$4,922
Total Events$49,407$19,784$10,747$9,037
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
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
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 6

“The garden had nearly 6,300 members.”

Form 990, Part VI, Section A, Line 7A

“The members are all invited to attend the annual meeting, and there is a vote by unanimous consent to elect the directors as presented.”

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

“The organizations management and finance committee reviews the 990 prior to filing. The 990 is also provided to all board members before filing and garden members upon request.”

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

“As potential conflicts are discovered, board members are asked to recuse themselves from votes.”

Form 990, Part VI, Section B, Line 15

“Leadership team and board are asked to do a review of the president & ceo. The executive committee sets the salary of the president & ceo with guidance from salary surveys and market analysis. Key staff are evaluated annually using salary surveys and market analysis of pay scales for similar positions/years of experience in our region.”

Form 990, Part VI, Section C, Line 19

“Via our newsleter (members only) and e-newsletter (anyone who wants to receive it can sign up) and the organization's website.”

Filing and Contact Details

Filer

Filer Name
Green Bay Botanical Garden Inc
EIN
39-1485020
Phone
9204909457
Address
2600 LARSEN ROAD, GREEN BAY, WI 54303

Signing Officer

Name
Laura M Nelson
Title
President & CEO
Phone
9204909457
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura M Nelson
Formed
1984
Legal Domicile
Wi
Voting Board Members
20
Independent Board Members
20
Employees
85
Volunteers
848

Preparer

Firm
Hawkins Ash Cpas Llp
Address
520 N BROADWAY SUITE 250, GREEN BAY, WI 54303
Preparer
Briana Peters CPA
Phone
9203369850
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has a committee that assumes responsibility for oversight of the audit, which has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Held until perpetuity and the interest and earnings are used for garden expenses.”

PART X, LINE 2:

“U.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the organization and has concluded that as of april 30, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions, however, there are currently no audits in progress for any tax period. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 5,130. Cogs expenses -28,461.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 5,130.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“COGS EXPENSES 28,461.”

Form 990 Schedule D Part XI & XII Line 2D

“On the 990 form the cost of goods sold and fundraising expenses are offset with revenues on the statement of revenue page 9 therefore the expenses needed to be subtracted out of the financial statement revenue and expenses.”

Raw XML AppendixShowing 400 of 768 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0GREEN BAY BOTANICAL GARDEN CONNECTS PEOPLE WITH PLANTS BY PROVIDING YEAR-ROUND EDUCATIONAL AND RECREATIONAL EXPERIENCES FOR EVERYONE IN AN ENVIRONMENT THAT ENGAGES, INSPIRES AND REFRESHES.
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IRS990/Desc0HORTICULTURE/FACILITY CARE - NEARLY 184,000 VISITORS EXPERIENCED OVER 4,300 SPECIES/CULTIVARS, 27,000 ANNUALS, 314,000 BULBS, AND 101,000 PERMANENT PLANTS IN THE 47 ACRES THAT IS GREEN BAY BOTANICAL GARDEN.
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
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IRS990/Form990PartVIISectionAGrp/PersonNm4NICOLE POLAREK
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT & CEO
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0GREEN BAY BOTANICAL GARDEN CONNECTS PEOPLE WITH PLANTS BY PROVIDING YEAR-ROUND EDUCATIONAL AND RECREATIONAL EXPERIENCES FOR EVERYONE IN AN ENVIRONMENT THAT ENGAGES, INSPIRES AND REFRESHES.
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