Civic Intelligence

Rotary Botanical Gardens Inc

EIN 39-1775351 • 501(c)3 • Janesville, WI

Profile

Rotary botanical gardens, inc. Is an internationally themed botanical showcase that provides for the education and appreciation of horticulture for the benefit of all people.

1455 Palmer DrJanesville, WI 53545

rotarybotanicalgardens.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

58th percentile

6.9%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$3,585,828

Down $309,161 (-7.9%) from 2024

Liabilities

Down

$148,170

Down $10,868 (-6.8%) from 2024

Net Assets

Down

$3,437,658

Down $298,293 (-8.0%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin14th percentile

Revenue

Down

$1,382,423

Down $663,155 (-32%) from 2024

Expenses

Up

$1,678,873

Up $333,612 (+25%) from 2024

Net Income

Down

-$296,450

Down $996,767 (-142%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,079,352Liabilities 2010: $213,286Net Assets 2010: $1,866,0662010Assets 2011: $2,255,152Liabilities 2011: $356,131Net Assets 2011: $1,899,0212011Assets 2012: $2,238,349Liabilities 2012: $145,904Net Assets 2012: $2,092,4452012Assets 2013: $2,184,242Liabilities 2013: $154,174Net Assets 2013: $2,030,0682013Assets 2014: $2,487,162Liabilities 2014: $120,913Net Assets 2014: $2,366,2492014Assets 2015: $2,351,394Liabilities 2015: $60,255Net Assets 2015: $2,291,1392015Assets 2016: $2,206,859Liabilities 2016: $105,968Net Assets 2016: $2,100,8912016Assets 2017: $2,375,383Liabilities 2017: $108,453Net Assets 2017: $2,266,9302017Assets 2018: $2,452,437Liabilities 2018: $133,145Net Assets 2018: $2,319,2922018Assets 2019: $2,329,253Liabilities 2019: $121,460Net Assets 2019: $2,207,7932019Assets 2020: $2,414,367Liabilities 2020: $94,580Net Assets 2020: $2,319,7872020Assets 2021: $2,939,315Liabilities 2021: $296,247Net Assets 2021: $2,643,0682021Assets 2022: $3,144,621Liabilities 2022: $137,043Net Assets 2022: $3,007,5782022Assets 2023: $3,135,201Liabilities 2023: $134,125Net Assets 2023: $3,001,0762023Assets 2024: $3,894,989Liabilities 2024: $159,038Net Assets 2024: $3,735,9512024Assets 2025: $3,585,828Liabilities 2025: $148,170Net Assets 2025: $3,437,6582025

Highlighted filing

2025

Assets$3,585,828
Liabilities$148,170
Net Assets$3,437,658
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $748,8052010Expenses 2011: $815,1772011Expenses 2012: $862,6802012Revenue 2013: $849,345Expenses 2013: $909,592Net Income 2013: -$60,2472013Revenue 2014: $1,213,184Expenses 2014: $877,003Net Income 2014: $336,1812014Revenue 2015: $857,303Expenses 2015: $899,598Net Income 2015: -$42,2952015Revenue 2016: $879,648Expenses 2016: $1,060,481Net Income 2016: -$180,8332016Revenue 2017: $1,156,883Expenses 2017: $990,844Net Income 2017: $166,0392017Revenue 2018: $1,037,030Expenses 2018: $984,668Net Income 2018: $52,3622018Revenue 2019: $89,058Expenses 2019: $200,557Net Income 2019: -$111,4992019Revenue 2020: $1,159,119Expenses 2020: $1,047,125Net Income 2020: $111,9942020Revenue 2021: $1,255,690Expenses 2021: $932,409Net Income 2021: $323,2812021Revenue 2022: $1,397,418Expenses 2022: $1,032,908Net Income 2022: $364,5102022Revenue 2023: $1,129,539Expenses 2023: $1,141,622Net Income 2023: -$12,0832023Revenue 2024: $2,045,578Expenses 2024: $1,345,261Net Income 2024: $700,3172024Revenue 2025: $1,382,423Expenses 2025: $1,678,873Net Income 2025: -$296,4502025

Highlighted filing

2025

Revenue$1,382,423
Expenses$1,678,873
Net Income-$296,450
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$3,585,828
Liabilities
$148,170
Net assets
$3,437,658
Revenue
$1,382,423
Expenses
$1,678,873
Net income
-$296,450
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.59$0.15$3.44$1.38$1.68$0.30
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.16$3.74$2.05$1.35$0.70
2023Detailed filing. Detailed filing data is available for this year.$3.14$0.13$3.00$1.13$1.14$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.14$3.01$1.40$1.03$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.30$2.64$1.26$0.93$0.32
2020Detailed filing. Detailed filing data is available for this year.$2.41$0.09$2.32$1.16$1.05$0.11
2019Summary only. Only limited summary data is available for this year.$2.33$0.12$2.21$0.09$0.20$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.45$0.13$2.32$1.04$0.98$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.38$0.11$2.27$1.16$0.99$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.21$0.11$2.10$0.88$1.06$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.06$2.29$0.86$0.90$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.49$0.12$2.37$1.21$0.88$0.34
2013Detailed filing. Detailed filing data is available for this year.$2.18$0.15$2.03$0.85$0.91$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.15$2.09$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.36$1.90$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.21$1.87$0.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 16, 2026
Return Version
2024v5.5
Gross Receipts
$2,128,025
Mission and Program Overview

Mission

Rotary botanical gardens, inc. Is an internationally themed botanical showcase that provides for the education and appreciation of horticulture for the benefit of all people.

Enriching lives through natural beauty, education and the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,389,955$2,631,067▲ $241,112
Investments in Publicly Traded Securities$1,320,079$631,178▼ $688,901
Cash and Non-Interest-Bearing Accounts$140,227$166,112▲ $25,885
Investments Other Securities$10,822$115,169▲ $104,347
Prepaid Expenses and Deferred Charges$12,189$23,050▲ $10,861
Inventories for Sale or Use$8,161$8,323▲ $162
Savings and Temporary Cash Investments$6,220$6,192▼ $28
Accounts Receivable$7,336$4,737▼ $2,599
Total Assets$3,894,989$3,585,828▼ $309,161
Liabilities
Accounts Payable and Accrued Expenses$105,143$77,077▼ $28,066
Deferred Revenue$53,895$71,093▲ $17,198
Total Liabilities$159,038$148,170▼ $10,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,262,683$3,217,218▼ $45,465
Net Assets With Donor Restrictions$473,268$220,440▼ $252,828
Total Net Assets Fund Balance$3,735,951$3,437,658▼ $298,293
Total Liabilities and Net Assets / Fund Balance$3,894,989$3,585,828▼ $309,161

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,424,836$1,366,927$3,791,763
Equipment$206,231$642,173$848,404
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca KronbergExecutive Director/secretary (thru April)FT$39,750$763$40,513
Michelle RyanExecutive Director (beg July)FT$38,077-$38,077

Board Members and Trustees

NameTitle
Randy HughesChairman (thru Dec)/immediate Past-chairman
Scott SkellyChairperson (beg Dec)/secretary (thru Dec)
Kari DrascicVice-chairperson (thru Dec)
Connie HolmesVice-chairperson/secretary (beg Dec)
Barb SarnowDirector
Carol HatchDirector
Cullen SlapakDirector
Dave WirthDirector
Doug JohnsonDirector
Jim CullenDirector
Joseph GoldfineDirector
Lisa TollefsonDirector
Megan Mccarthy-clineDirector
Olivia ActonDirector
Richard EddingsDirector
Rick MuellerDirector
Robert SpodenDirector
Robert ReillyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$231,966
Program Service Revenue
$937,825
Investment Income
$62,923
Other Revenue
$149,709
All Other Contributions
$231,966
Change in Net Assets
$-296,450

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles1$29,000Resale Value
Total Noncash Contributions1$29,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,441,391
Revenue Not Reported on Financial Statements
$-58,968
Revenue Not Reported on Form 990
$-5,776
Other Revenue Adjustments
$-58,968
Total Revenue per Audited Statements
$1,435,615
Total Revenue per Form 990
$1,382,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$844,652
Salaries, Compensation, and Employee Benefits$834,221
Total Fundraising Expense$119,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$536,686$64,836$43,794$645,316
Occupancy$192,978$33,126$20,723$246,827
Depreciation Depletion$107,740$18,689$11,896$138,325
Current Officers, Directors, Trustees, and Key Employees$50,449$39,238$22,422$112,109
Payroll Taxes$50,321$8,337$5,340$63,998
Office Expenses$24,842$32,967$2,683$60,492
Advertising$47,071$8,163$5,197$60,431
Fees for Services Accounting-$51,123-$51,123
Fees for Services Other-$45,925-$45,925
Information Technology$28,834$4,944$3,087$36,865
Insurance$19,109$3,358$2,060$24,527
Pension Plan Contributions$9,968$1,729$1,101$12,798
Travel$5,883$1,020$650$7,553
Conferences and Meetings$5,137$894$567$6,598
Other Expenses$3,108$538$343$3,989
Fees for Service Investment Mgmnt Fees-$3,933-$3,933
Interest-$214-$214
Total Functional Expenses$1,239,976$319,034$119,863$1,678,873

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,733,908
Total Expenses per Form 990$1,678,873
Expenses per Audited Statements$1,674,940
Expenses Not Reported on Form 990$58,968
Expenses Not Reported on Financial Statements$3,933
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 7A

“One representative of the board is designated by the city of janesville at the discretion of the city manager.”

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

“The prepared form 990 is reviewed by the organization's executive director and chairperson as well as by the members of the organization's executive committee. An electronic copy of the return is also provided to the remaining members of the organization's governing body for review and approval before the return is filed with the irs.”

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

“The organization's conflict of interest policy requires all officers and directors complete a conflict of interest statement at least annually. The organization's executive director monitors compliance with this policy by using a checklist of who has completed the statement. The members of the organization's governing body review all possible and actual conflicts and any person determined to have a conflict is prohibited from participating in the governing body's deliberations and decisions in the transaction.”

Form 990, Part VI, Section B, Line 15A

“The members of the governing body annually conduct a performance review of the organization's executive director, determine the executive director's compensation based on reviews of compensation data for comparable positions at similar organizations, and approve the executive director's compensation with an official vote. The governing body's deliberations and decisions on the executive director's compensation are documented in the minutes of the meetings of the governing body.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Rotary Botanical Gardens Inc
EIN
39-1775351
Phone
6087523885
Address
1455 PALMER DR, JANESVILLE, WI 53545

Signing Officer

Name
Michelle Ryan
Title
Executive Director
Phone
6087523885
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Ryan
Formed
1993
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
17
Employees
33
Volunteers
157

Preparer

Firm
Wegner Cpas Llp
Address
101 E MILWAUKEE STREET, JANESVILLE, WI 53545
Preparer
Bruce Mayer CPA
Phone
6087564020
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Investment management fees reported on form 990, part ix, line 11f -3,933.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold reported on form 990, part viii, line 10b -58,968.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold reported on form 990, part viii, line 10b 58,968.”

Raw XML AppendixShowing 400 of 594 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.

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IRS990/Desc0GARDEN DEVELOPMENT AND MAINTENANCE - ROTARY BOTANICAL GARDENS IS HOME TO 26 DIFFERENT DRAMATIC AND THEMED GARDENS. SOME HAVE AN INTERNATIONAL FOCUS SUCH AS THE JAPANESE (NAMED ONE OF THE TOP 25 JAPANESE GARDENS IN NORTH AMERICA), SCOTTISH, FRENCH FORMAL, ITALIAN, AND ENGLISH COTTAGE GARDENS. ALSO INCLUDED ARE LESS FORMALLY-STRUCTURED GARDENS INCLUDING ONE OF VERY FEW FERN AND MOSS GARDENS RECOGNIZED BY THE HARDY FERN FOUNDATION IN THE UNITED STATES. IN ADDITION, ROTARY BOTANICAL GARDENS IS HOME TO A SHADE, PRAIRIE, AND WOODLAND GARDEN. ON SITE IS AN EDUCATIONAL CENTER OFFERING A VARIETY OF PROGRAMS FOR BOTH ADULTS AND YOUTH YEAR-ROUND. ROTARY BOTANICAL GARDENS IS THE NUMBER 1 TOURIST DESTINATION IN ROCK COUNTY WELCOMING NEARLY 100,000 VISITORS EACH YEAR. ROTARY BOTANICAL GARDENS OFFERS EDUCATIONAL PROGRAMS, BUS TRIPS, HOME GARDEN TOURS, PLANT SALES, AND SEASONAL EVENTS TO ENHANCE ITS MISSION, IMPROVE THE QUALITY OF LIFE FOR LOCAL RESIDENTS, AND INCREASE ITS RECOGNITION IN THE COMMUNITY AND SURROUNDING AREAS. THE GARDENS PUTS AN EMPHASIS ON HORTICULTURAL PROGRAMS INCLUDING THERAPEUTIC TRAINING, MASTER GARDENER TRAINING, SYMPOSIA, AND WORKSHOPS. PARTNERING WITH LOCAL ORGANIZATIONS ON DYNAMIC AND INTERACTIVE PROGRAMMING IS ALSO IMPORTANT TO THE GARDENS. EXAMPLES INCLUDE HEDBERG PUBLIC LIBRARY, ROCK COUNTY RECAP PROGRAM, JANESVILLE AREA CONVENTION AND VISITORS BUREAU, JANESVILLE AREA HERB SOCIETY, AND THE UNIVERSITY OF WISCONSIN-EXTENSION.
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IRS990/Form990PartVIISectionAGrp/PersonNm15ROBERT SPODEN
IRS990/Form990PartVIISectionAGrp/PersonNm16DAVE WIRTH
IRS990/Form990PartVIISectionAGrp/PersonNm17RICK MUELLER
IRS990/Form990PartVIISectionAGrp/PersonNm18REBECCA KRONBERG
IRS990/Form990PartVIISectionAGrp/PersonNm19MICHELLE RYAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/MissionDesc0ROTARY BOTANICAL GARDENS, INC. IS AN INTERNATIONALLY THEMED BOTANICAL SHOWCASE THAT PROVIDES FOR THE EDUCATION AND APPRECIATION OF HORTICULTURE FOR THE BENEFIT OF ALL PEOPLE.
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IRS990/ProgramServiceRevenueGrp/Desc0VISITOR SERVICES AND PUBLIC EVENT
IRS990/ProgramServiceRevenueGrp/Desc1GARDEN DEVELOPMENT AND MAINTENANC
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATIONAL PROGRAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0VISITOR SERVICES AND PUBLIC EVENTS - ROTARY BOTANICAL GARDENS OFFERS EDUCATIONAL PROGRAMS, BUS TRIPS, HOME GARDEN TOURS, PLANT SALES, AND SEASONAL EVENTS TO ENHANCE ITS MISSION, IMPROVE THE QUALITY OF LIFE FOR LOCAL RESIDENTS, AND INCREASE ITS RECOGNITION IN THE COMMUNITY AND SURROUNDING METROPOLITAN AREA.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FACILITY USAGE - ROTARY BOTANICAL GARDENS OFFERS FOUR INDIVIDUAL ROOMS, EACH 19' X 31' WITH SEPARATE ACCESS, FOR BUSINESS MEETINGS, TRAINING SESSIONS, OR RETREATS. THE ROOMS EXPAND TO CREATE SPACE FOR CONVENTIONS, BANQUETS, OR SALES SEMINARS. THE STUNNING ATRIUM PROVIDES NATURAL LIGHTING AND A BREATH-TAKING VIEW OF THE GARDENS, CREATING A CONVENIENT AREA FOR RECEPTION WITH A COAT ROOM, GIFT SHOP, AND RESTROOM FACILITIES CLOSE AT HAND. THE ATMOSPHERE IS CALMING AND QUIET, WITH ACCESS TO 26 INTERNATIONALLY THEMED BOTANICAL GARDENS TO STIMULATE YOUR MIND AND CREATE AN INSPIRING AND PRODUCTIVE ENVIRONMENT.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATIONAL PROGRAMS - ROTARY BOTANICAL GARDENS OFFERS EDUCATIONAL PROGRAMS, CHILDREN'S PROGRAMS, THERAPEUTIC HORTICULTURE PROGRAMS, AND TOPICAL SYMPOSIA AND WORKSHOPS. ROTARY BOTANICAL GARDENS PARTNERS WITH A VARIETY OF LOCAL ORGANIZATIONS ON DYNAMIC AND INTERACTIVE PROGRAMMING, VOLUNTEER OPPORTUNITIES, FAMILY EVENTS, AND EDUCATIONAL OFFERINGS. EXAMPLES OF THESE ORGANIZATIONS INCLUDE HEDBERG PUBLIC LIBRARY, ROCK COUNTY EDUCATION AND CRIMINAL ADDICTIONS PROGRAM, AND JANESVILLE AREA CONVENTION AND VISITORS BUREAU.
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