Civic Intelligence

Botanical Garden Foundation Inc

EIN 56-6076622 • 501(c)3 • Chapel Hill, NC

Profile

The purposes and objectives of conservation, scientific investigation, teaching, public recreation, and the accumulation and dissemination of knowledge of the natural heritage of nc and the southeastern u.s.

Campus Box 3375 Education CenterChapel Hill, NC 27599

www.ncbg.unc.edu

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.07x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

47th percentile

3.3%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$234,630

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-17%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$12,156,011

Up $558,325 (+4.8%) from 2022

Liabilities

Up

$113,481

Up $19,404 (+21%) from 2022

Net Assets

Up

$12,042,530

Up $538,921 (+4.7%) from 2022

Operations
Liabilities / Revenue26th percentileNet Margin47th percentile

Revenue

Up

$2,455,155

Up $898,137 (+58%) from 2022

Expenses

Up

$1,789,741

Up $389,402 (+28%) from 2022

Net Income

Up

$665,414

Up $508,735 (+325%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$15M$10M$5.0M$0Assets 2011: $4,504,198Liabilities 2011: $33,123Net Assets 2011: $4,471,0752011Assets 2012: $4,831,870Liabilities 2012: $0Net Assets 2012: $4,831,8702012Assets 2013: $5,077,323Liabilities 2013: $5,000Net Assets 2013: $5,072,3232013Assets 2014: $6,019,558Liabilities 2014: $828,941Net Assets 2014: $5,190,6172014Assets 2015: $6,451,295Liabilities 2015: $886,520Net Assets 2015: $5,564,7752015Assets 2016: $5,821,283Liabilities 2016: $247,540Net Assets 2016: $5,573,7432016Assets 2017: $5,729,444Liabilities 2017: $6,231Net Assets 2017: $5,723,2132017Assets 2018: $6,524,268Liabilities 2018: $26,610Net Assets 2018: $6,497,6582018Assets 2019: $8,066,962Liabilities 2019: $0Net Assets 2019: $8,066,9622019Assets 2020: $7,864,981Liabilities 2020: $10,680Net Assets 2020: $7,854,3012020Assets 2021: $11,154,806Liabilities 2021: $35,060Net Assets 2021: $11,119,7462021Assets 2022: $11,597,686Liabilities 2022: $94,077Net Assets 2022: $11,503,6092022Assets 2023: $12,156,011Liabilities 2023: $113,481Net Assets 2023: $12,042,5302023

Highlighted filing

2023

Assets$12,156,011
Liabilities$113,481
Net Assets$12,042,530
Open 2023 Filing

Operations Trend

Revenue Growth14th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $721,5522011Expenses 2012: $869,5572012Revenue 2013: $941,386Expenses 2013: $760,006Net Income 2013: $181,3802013Revenue 2014: $846,367Expenses 2014: $1,052,542Net Income 2014: -$206,1752014Revenue 2015: $1,406,264Expenses 2015: $1,105,827Net Income 2015: $300,4372015Revenue 2016: $1,029,036Expenses 2016: $952,899Net Income 2016: $76,1372016Revenue 2017: $1,316,145Expenses 2017: $1,521,702Net Income 2017: -$205,5572017Revenue 2018: $1,436,517Expenses 2018: $1,121,974Net Income 2018: $314,5432018Revenue 2019: $2,543,570Expenses 2019: $1,289,046Net Income 2019: $1,254,5242019Revenue 2020: $1,122,630Expenses 2020: $1,387,225Net Income 2020: -$264,5952020Revenue 2021: $2,774,720Expenses 2021: $1,598,674Net Income 2021: $1,176,0462021Revenue 2022: $1,557,018Expenses 2022: $1,400,339Net Income 2022: $156,6792022Revenue 2023: $2,455,155Expenses 2023: $1,789,741Net Income 2023: $665,4142023

Highlighted filing

2023

Revenue$2,455,155
Expenses$1,789,741
Net Income$665,414
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$12,156,011
Liabilities
$113,481
Net assets
$12,042,530
Revenue
$2,455,155
Expenses
$1,789,741
Net income
$665,414
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$12.2$0.11$12.0$2.46$1.79$0.67
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$0.09$11.5$1.56$1.40$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$0.04$11.1$2.77$1.60$1.18
2020Summary only. Only limited summary data is available for this year.$7.86$0.01$7.85$1.12$1.39$0.26
2019Summary only. Only limited summary data is available for this year.$8.07$0.00$8.07$2.54$1.29$1.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.52$0.03$6.50$1.44$1.12$0.31
2017Summary only. Only limited summary data is available for this year.$5.73$0.01$5.72$1.32$1.52$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.82$0.25$5.57$1.03$0.95$0.08
2015Detailed filing. Detailed filing data is available for this year.$6.45$0.89$5.56$1.41$1.11$0.30
2014Detailed filing. Detailed filing data is available for this year.$6.02$0.83$5.19$0.85$1.05$0.21
2013Summary only. Only limited summary data is available for this year.$5.08$0.01$5.07$0.94$0.76$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.00$4.83$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$0.03$4.47$0.72
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$1,480,977
Mission and Program Overview

Mission

The purposes and objectives of conservation, scientific investigation, teaching, public recreation, and the accumulation and dissemination of knowledge of the natural heritage of nc and the southeastern u.s.

To inspire understanding, appreciation, and conservation of plants in gardens and natural areas and to advance a sustainable relationship between people and nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,868,233$3,651,519▲ $783,286
Savings and Temporary Cash Investments$1,631,380$1,200,452▼ $430,928
Pledges and Grants Receivable$387,862$374,421▼ $13,441
Land, Buildings, and Equipment, Net$177,548$171,489▼ $6,059
Cash and Non-Interest-Bearing Accounts$19,589$63,020▲ $43,431
Accounts Receivable-$14,200-
Total Assets$6,019,558$6,451,295▲ $431,737
Other Assets Total$934,946$976,194▲ $41,248
Liabilities
Other Liabilities$797,104$872,520▲ $75,416
Accounts Payable and Accrued Expenses$31,837$14,000▼ $17,837
Total Liabilities$828,941$886,520▲ $57,579
Net Assets / Fund Balance
Temporarily Rstr Net Assets$3,455,873$3,837,097▲ $381,224
Permanently Rstr Net Assets$1,750,021$1,876,753▲ $126,732
Unrestricted Net Assets$-15,277$-149,075▼ $133,798
Total Net Assets Fund Balance$5,190,617$5,564,775▲ $374,158
Total Liabilities and Net Assets / Fund Balance$6,019,558$6,451,295▲ $431,737

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$56,180$83,674$139,854
Land$100,000-$100,000
Leasehold Improvements$15,280$20,746$36,026
Equipment$29$11,164$11,193
Other Assets Org$31,444--
Other Securities$3,651,519--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$2,480,710$126,602▲ $210,768$23,317$2,794,763
2013$2,212,207$99,595▲ $297,468$128,560$2,480,710
2012$2,053,588$68,255▲ $221,328$130,964$2,212,207
2011$1,975,832$134,504▲ $26,136$82,884$2,053,588
2010$1,792,624$57,026▲ $209,848$83,666$1,975,832
Compensation and Service Providers
Top Officer Pay65th percentile

Board Members and Trustees

NameTitle
Anne LindseyImmediate Past President
Tom EarnhardtPresident
Missy RankinVice President
Barbara WendellDirector
Becky CobeyDirector
Cotton BryanDirector
Debbie HillDirector
Elizabeth BennettDirector
Harriet Wall MartinDirector
Janet DeanDirector
Jason YorkDirector
Jay LeutzeDirector
John WilsonDirector
Linda RimerDirector
Lysandra Gibbs WeberDirector
Mary Galloway NeillDirector
Melissa CainDirector
Nancy PrestonDirector
Nell JoslinDirector
Paul Faulkner CallawayDirector
Robert BroadDirector
Robert EavesDirector
Sandra Brooks-mathersDirector
Tom ScottDirector
Wanda BryantDirector
William RossDirector
Peter S WhiteEX-OFFICIO; ACTING ED
Greg FitchSecretary
Stephen a RichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,099,414
Program Service Revenue
$16,105
Investment Income
$234,022
Other Revenue
$56,723
All Other Contributions
$1,087,550
Change in Net Assets
$300,437

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 AmountValuation Method
Real Estate Other1$41,000Appraised Value
Total Noncash Contributions1$41,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,406,264
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$357,305
Total Revenue per Audited Statements
$1,763,569
Total Revenue per Form 990
$1,406,264
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,284
Grants and Similar Amounts Paid$480,776
Total Fundraising Expense$176,799
Salaries, Compensation, and Employee Benefits$132,767
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$480,776--$480,776
Fees for Services Other$115,030$38,552$3,835$157,417
Other Salaries and Wages$13,248$7,765$111,754$132,767
All Other Expenses$7,150$6,981$31,365$45,496
Other Expenses$10,530$6,301$20,800$37,631
Fees for Service Investment Mgmnt Fees-$11,400-$11,400
Travel$4,669$5,254$1,436$11,359
Insurance-$8,041-$8,041
Advertising-$255$3,294$3,549
Conferences and Meetings$588$200-$788
Depreciation Depletion-$123-$123
Total Functional Expenses$775,541$153,487$176,799$1,105,827

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,389,411
Expenses per Audited Statements$1,105,827
Total Expenses per Form 990$1,105,827
Expenses Not Reported on Form 990$283,584
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Unc-chapel HillChapel Hill, NC-To Support the Nc Botanical Garden.$480,776
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$75,392
Fundraising Direct Expenses$49,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$87,256$75,392$49,010$26,382
Total Events$87,256$75,392$49,010$26,382
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Cash Deficit$872,520
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 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 B, Line 11

“A copy of the 990 is reviewed by the organization's accounting personnel and the board treasurer prior to its filing.”

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

“The foundation does not formally require the annual disclosure of conflicts of interest, however, the foundation is discussing the adoption of a policy requiring board members to disclose and sign a statement annually ensuring compliance with the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“The foundation follows the guidelines and procedures required by unc regarding compensation of employees.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, financial statements, and 990 available via the guidestar website and upon specific request from the organization.”

Filing and Contact Details

Filer

Filer Name
Botanical Garden Foundation Inc
EIN
56-6076622
Phone
9199620522
Address
CAMPUS BOX 3375 EDUCATION CENTER, CHAPEL HILL, NC 27599

Signing Officer

Name
Stephen Rich
Title
Treasurer
Phone
9199620522
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Rich
Formed
1966
Legal Domicile
Nc
Voting Board Members
29
Independent Board Members
28
Employees
0
Volunteers
600

Preparer

Firm
Blackman & Sloop Cpas Pa
Address
1414 RALEIGH RD SUITE 300, CHAPEL HILL, NC 27517
Preparer
Robin Mcduffie
Phone
9199428700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 0. Management and general expenses 20,290. Fundraising expenses 735. Total expenses 21,025. Contract services: program service expenses 115,030. Management and general expenses 18,262. Fundraising expenses 3,100. Total expenses 136,392.”

FORM 990, PART XII, LINE 2C:

“The audit committee reviews the financial statements with management.”

Financial Statement Notes

PART II, LINE 5:

“The foundation monitors and inspects the easements in accordance with the organization's governing documents and the written easement policy.”

PART V, LINE 4:

“The foundation intends to use the endowment funds for a variety of purposes based on donor restrictions and board designations.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses netted against rental income 25,703. Fundraising expenses netted against fundraising income 49,010.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses netted against rental income 25,703. Fundraising expenses netted against fundraising income 49,010. Recovery of bad debts”

Raw XML AppendixShowing 400 of 766 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/ActivityOrMissionDesc0TO INSPIRE UNDERSTANDING, APPRECIATION, AND CONSERVATION OF PLANTS IN GARDENS AND NATURAL AREAS AND TO ADVANCE A SUSTAINABLE RELATIONSHIP BETWEEN PEOPLE AND NATURE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27EX-OFFICIO; ACTING ED
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