Civic Intelligence

The Birmingham Botanical Society Inc

EIN 63-0495111 • 501(c)3 • Birmingham, AL

Profile

The birmingham botanical society promotes public knowledge of plants, gardens, and the environment; and receives, raises, and administers resources for this purpose

2612 Lane Park RdBirmingham, AL 35223

www.bbgardens.org

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

8th percentile

0.01x

Higher debt load relative to revenue than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

76th percentile

21%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

37th percentile

$213,986

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$26,895,533

Up $2,428,571 (+9.9%) from 2023

Liabilities

Up

$39,023

Up $2,076 (+5.6%) from 2023

Net Assets

Up

$26,856,510

Up $2,426,495 (+9.9%) from 2023

Operations
Liabilities / Revenue8th percentileNet Margin76th percentile

Revenue

Up

$3,680,914

Up $527,652 (+17%) from 2023

Expenses

Up

$2,890,692

Up $447,956 (+18%) from 2023

Net Income

Up

$790,222

Up $79,696 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$30M$20M$10M$0Assets 2010: $11,624,384Liabilities 2010: $43,114Net Assets 2010: $11,581,2702010Assets 2011: $12,403,156Liabilities 2011: $58,649Net Assets 2011: $12,344,5072011Assets 2012: $15,027,805Liabilities 2012: $50,221Net Assets 2012: $14,977,5842012Assets 2013: $16,267,357Liabilities 2013: $67,277Net Assets 2013: $16,200,0802013Assets 2014: $16,637,466Liabilities 2014: $65,594Net Assets 2014: $16,571,8722014Assets 2015: $15,662,305Liabilities 2015: $110,156Net Assets 2015: $15,552,1492015Assets 2016: $16,499,262Liabilities 2016: $42,240Net Assets 2016: $16,457,0222016Assets 2017: $18,251,131Liabilities 2017: $53,051Net Assets 2017: $18,198,0802017Assets 2018: $17,361,166Liabilities 2018: $158,632Net Assets 2018: $17,202,5342018Assets 2019: $20,372,156Liabilities 2019: $130,357Net Assets 2019: $20,241,7992019Assets 2020: $22,341,789Liabilities 2020: $28,724Net Assets 2020: $22,313,0652020Assets 2021: $25,181,384Liabilities 2021: $28,396Net Assets 2021: $25,152,9882021Assets 2022: $21,906,642Liabilities 2022: $49,095Net Assets 2022: $21,857,5472022Assets 2023: $24,466,962Liabilities 2023: $36,947Net Assets 2023: $24,430,0152023Assets 2024: $26,895,533Liabilities 2024: $39,023Net Assets 2024: $26,856,5102024

Highlighted filing

2024

Assets$26,895,533
Liabilities$39,023
Net Assets$26,856,510
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,687,7752010Revenue 2011: $2,667,296Expenses 2011: $1,749,394Net Income 2011: $917,9022011Revenue 2012: $4,360,639Expenses 2012: $2,022,135Net Income 2012: $2,338,5042012Revenue 2013: $2,561,784Expenses 2013: $3,077,562Net Income 2013: -$515,7782013Revenue 2014: $2,028,919Expenses 2014: $2,023,847Net Income 2014: $5,0722014Revenue 2015: $1,925,032Expenses 2015: $2,320,599Net Income 2015: -$395,5672015Revenue 2016: $2,074,158Expenses 2016: $2,121,794Net Income 2016: -$47,6362016Revenue 2017: $2,927,093Expenses 2017: $1,877,265Net Income 2017: $1,049,8282017Revenue 2018: $2,565,227Expenses 2018: $2,260,229Net Income 2018: $304,9982018Revenue 2019: $2,864,500Expenses 2019: $2,330,305Net Income 2019: $534,1952019Revenue 2020: $2,377,220Expenses 2020: $2,008,914Net Income 2020: $368,3062020Revenue 2021: $2,808,388Expenses 2021: $1,965,681Net Income 2021: $842,7072021Revenue 2022: $2,591,252Expenses 2022: $2,117,017Net Income 2022: $474,2352022Revenue 2023: $3,153,262Expenses 2023: $2,442,736Net Income 2023: $710,5262023Revenue 2024: $3,680,914Expenses 2024: $2,890,692Net Income 2024: $790,2222024

Highlighted filing

2024

Revenue$3,680,914
Expenses$2,890,692
Net Income$790,222
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$26,895,533
Liabilities
$39,023
Net assets
$26,856,510
Revenue
$3,680,914
Expenses
$2,890,692
Net income
$790,222
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.9$0.04$26.9$3.68$2.89$0.79
2023Summary only. Only limited summary data is available for this year.$24.5$0.04$24.4$3.15$2.44$0.71
2022Summary only. Only limited summary data is available for this year.$21.9$0.05$21.9$2.59$2.12$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.2$0.03$25.2$2.81$1.97$0.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.3$0.03$22.3$2.38$2.01$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.4$0.13$20.2$2.86$2.33$0.53
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.4$0.16$17.2$2.57$2.26$0.30
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.3$0.05$18.2$2.93$1.88$1.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.5$0.04$16.5$2.07$2.12$0.05
2015Summary only. Only limited summary data is available for this year.$15.7$0.11$15.6$1.93$2.32$0.40
2014Detailed filing. Detailed filing data is available for this year.$16.6$0.07$16.6$2.03$2.02$0.01
2013Summary only. Only limited summary data is available for this year.$16.3$0.07$16.2$2.56$3.08$0.52
2012Summary only. Only limited summary data is available for this year.$15.0$0.05$15.0$4.36$2.02$2.34
2011Summary only. Only limited summary data is available for this year.$12.4$0.06$12.3$2.67$1.75$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.04$11.6$1.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$11,559,602
Mission and Program Overview

Mission

The birmingham botanical society promotes public knowledge of plants, gardens, and the environment; and receives, raises, and administers resources for this purpose

The organization ("the friends") advances public knowledge and appreciation of plants, gardens, and the environment through education, volunteerism, and assistance to a public botanical garden. The friends' most significant activities include assisting with horticultural stewardship at the birmingham botanical gardens; delivering educational programs and community events; and conducting communications, membership, and fundraising to assist the gardens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,574,438$10,782,497▲ $1,208,059
Savings and Temporary Cash Investments$4,815,897$4,501,587▼ $314,310
Cash and Non-Interest-Bearing Accounts$430,404$1,522,911▲ $1,092,507
Pledges and Grants Receivable$111,542$215,327▲ $103,785
Land, Buildings, and Equipment, Net$54,984$39,138▼ $15,846
Prepaid Expenses and Deferred Charges$4,486$6,881▲ $2,395
Total Assets$24,466,962$26,895,533▲ $2,428,571
Other Assets Total$9,475,211$9,827,192▲ $351,981
Liabilities
Accounts Payable and Accrued Expenses$36,947$39,023▲ $2,076
Total Liabilities$36,947$39,023▲ $2,076
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,953,358$14,720,247▲ $1,766,889
Net Assets With Donor Restrictions$11,476,657$12,136,263▲ $659,606
Total Net Assets Fund Balance$24,430,015$26,856,510▲ $2,426,495
Total Liabilities and Net Assets / Fund Balance$24,466,962$26,895,533▲ $2,428,571

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,222$71,327$93,549
Other Land Buildings$16,916$6,532$23,448
Other Assets Org$9,827,192--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$19,049,649-▲ $1,585,042-$20,609,689
2023$17,001,376-▲ $2,073,304-$19,049,649
2022$20,727,421-▼ $3,701,015-$17,001,376
2021$18,771,878-▲ $1,980,572-$20,727,421
2020$17,348,907-▲ $1,447,977-$18,771,878
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas W UnderwoodExecutive DirectorFT$206,048$7,938$213,986
Penelope HartlineDirector of DevelopmentFT$115,353$10,761$126,114
Stephanie BanksChief Financial OfficerFT$106,798$10,764$117,562

Board Members and Trustees

NameTitle
Emily BowronChair
Frederick Belden IiiChair of Communications
Evelyn JonesChair of Development
Caroline LittleChair of Education and Community Engagement
John W Smith TChair of Governance
Elizabeth M VaughanChair of Government Relati
Lee MclemoreChair of Operations
Walter B Evans JrImmediate Past Chair
Donald C CostonTreasurer & Chair of Finance
Anne SandersMember
David GermanyMember
Desmond LayneMember
Eleanor EstesMember
Ellen SpencerMember
Gene PageMember
Janet KavinokyMember
Jesse Vogtle JrMember
Joanice ThompsonMember
John Evans JrMember
Larry Thornton SrMember
Leigh HaverMember
Margaret W BrookeMember
Martha SimsMember
Mazie BryantMember
Nicole FaulkMember
Sarah SlaughterMember
Sharon Deep-nelsonMember
Sharon WalkerMember
Virginia WillingsMember
Wendy EvesqueMember
Kirk ForresterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,302,957
Program Service Revenue
$287,737
Investment Income
$1,252,367
Other Revenue
$-162,147
All Other Contributions
$1,503,684
Change in Net Assets
$790,222

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
Other Non Cash Contri Table64$69,881Adjusted Cost From D
Other Non Cash Contri Table107$22,730Adjusted Cost From D
Total Noncash Contributions171$92,611-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,655,912
Revenue Not Reported on Financial Statements
$25,002
Revenue Not Reported on Form 990
$2,348,827
Total Revenue per Audited Statements
$6,004,739
Total Revenue per Form 990
$3,680,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,506,577
Other Expenses$1,384,115
Total Fundraising Expense$281,896
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$682,979$92,199$192,199$967,377
Current Officers, Directors, Trustees, and Key Employees$53,785$239,699$53,785$347,269
Fees for Services Other$93,900$51,082-$144,982
Information Technology$27,481$75,984-$103,465
Payroll Taxes$52,734$23,755$17,606$94,095
All Other Expenses$42,663$35,693-$78,356
Other Employee Benefits$35,038$15,784$11,698$62,520
Fees for Services Accounting$24,458$13,306-$37,764
Other Expenses$33,322$2,706-$36,028
Fees for Services Legal$23,201$12,621-$35,822
Pension Plan Contributions$19,792$8,916$6,608$35,316
Travel$13,256$19,883-$33,139
Insurance-$25,313-$25,313
Advertising$17,481$135-$17,616
Depreciation Depletion-$15,845-$15,845
Total Functional Expenses$1,964,344$644,452$281,896$2,890,692

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,578,242
Expenses per Audited Statements$2,890,692
Total Expenses per Form 990$2,890,692
Expenses Not Reported on Form 990$687,550
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$685,264
Fundraising Gross Income$523,117
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Antiques at the Gardens$1,093,752$307,686$485,053$-177,367
Plant Sales$206,106$206,106$109,691$96,415
Total Events$1,322,390$523,117$685,264$-162,147
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
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 B, Line 11B

“The board of directors and finance committee are presented with the form 990 at the board of directors meeting following the conclusion of the financial statement audit.”

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

“Directors are required to excuse themselves from meetings if issues arise that cause a conflict of interest.”

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

“Compensation of the executive director is determined by the board of directors.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policies, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
The Birmingham Botanical Society Inc
EIN
63-0495111
Phone
2054143950
Address
2612 LANE PARK RD, BIRMINGHAM, AL 35223
Doing Business As
Friends of Birmingham Botanical Gardens

Signing Officer

Name
Thomas W Underwood
Title
Executive Director
Phone
2054143950
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas W Underwood
Formed
1964
Legal Domicile
Al
Voting Board Members
31
Independent Board Members
31
Employees
24
Volunteers
859

Preparer

Firm
Borland Benefield Pc
Address
PO BOX 590148, BIRMINGHAM, AL 35259-0148
Preparer
Jeffrey D Chandler CPA
Phone
2058027212
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There were no changes to the process from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The society implemented the provisions of fasb asc topic 740, accounting for uncertainty in income taxes, as of january 1, 2010. As of december 31, 2024, the organization had no uncertain tax positions that qualify for disclosure in the financial statements. The society files an annual form 990 with the internal revenue service and its tax returns for the year 2020 and subsequent years remain subject to examination by tax authorities.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against revenue on form 990 685,264.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against revenue on form 990 685,264. Donated materials and plants 2,286.”

Raw XML AppendixShowing 400 of 758 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/Form990PartVIISectionAGrp/PersonNm29JESSE VOGTLE JR
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IRS990/Form990PartVIISectionAGrp/PersonNm31THOMAS W UNDERWOOD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER & CHAIR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR OF EDUCATION AND COMMUNITY ENGAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR OF GOVERNMENT RELATI
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR OF GOVERNANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR OF DEVELOPMENT
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IRS990/MissionDesc0THE FRIENDS ADVANCE PUBLIC KNOWLEDGE AND APPRECIATION OF PLANTS, GARDENS, AND THE ENVIRONMENT THROUGH EDUCATION, VOLUNTEERISM, AND ASSISTANCE TO A PUBLIC BOTANICAL GARDEN.
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