Civic Intelligence

Dallas Arboretum Foundation

EIN 82-2625052 • 501(c)3 • Dallas, TX

Profile

The sole purpose of the dallas arboretum foundation (daf) is to hold assets to support the operations of the dallas arboretum and botanical society, inc. And to help ensure it's long-term fiscal stability.

8525 Garland RoadDallas, TX 75218

n/A

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

97th percentile

83%

Higher net margin than 97% of similar nonprofits.

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

Top Officer Pay

78th percentile

$442,873

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

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

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

10th percentile

-24%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Up

$26,157,707

Up $4,443,898 (+20%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$26,157,707

Up $4,443,898 (+20%) from 2023

Revenue

Down

$4,355,142

Down $1,355,275 (-24%) from 2023

Expenses

Up

$725,775

Up $255,508 (+54%) from 2023

Net Income

Down

$3,629,367

Down $1,610,783 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2018: $7,992,156Liabilities 2018: $0Net Assets 2018: $7,992,1562018Assets 2019: $9,497,317Liabilities 2019: $0Net Assets 2019: $9,497,3172019Assets 2020: $10,022,963Liabilities 2020: $0Net Assets 2020: $10,022,9632020Assets 2021: $14,679,423Liabilities 2021: $0Net Assets 2021: $14,679,4232021Assets 2022: $15,148,244Liabilities 2022: $0Net Assets 2022: $15,148,2442022Assets 2023: $21,713,809Liabilities 2023: $0Net Assets 2023: $21,713,8092023Assets 2024: $26,157,707Liabilities 2024: $0Net Assets 2024: $26,157,7072024

Highlighted filing

2024

Assets$26,157,707
Liabilities$0
Net Assets$26,157,707

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2018: $3,308,608Expenses 2018: $206,963Net Income 2018: $3,101,6452018Revenue 2019: $739,430Expenses 2019: $233,508Net Income 2019: $505,9222019Revenue 2020: $420,049Expenses 2020: $364,269Net Income 2020: $55,7802020Revenue 2021: $4,550,886Expenses 2021: $401,888Net Income 2021: $4,148,9982021Revenue 2022: $3,243,945Expenses 2022: $852,853Net Income 2022: $2,391,0922022Revenue 2023: $5,710,417Expenses 2023: $470,267Net Income 2023: $5,240,1502023Revenue 2024: $4,355,142Expenses 2024: $725,775Net Income 2024: $3,629,3672024

Highlighted filing

2024

Revenue$4,355,142
Expenses$725,775
Net Income$3,629,367

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$9,914,348
Mission and Program Overview

Mission

The sole purpose of the dallas arboretum foundation (daf) is to hold assets to support the operations of the dallas arboretum and botanical society, inc. And to help ensure it's long-term fiscal stability.

The sole purpose of the dallas arboretum foundation (daf) is to hold assets to support the operations of the dallas arboretum and botanical society, inc. And to help ensure its long-term fiscal stability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$20,881,889$24,875,061▲ $3,993,172
Cash and Non-Interest-Bearing Accounts$0$876,792▲ $876,792
Pledges and Grants Receivable$831,920$405,854▼ $426,066
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$21,713,809$26,157,707▲ $4,443,898
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,713,809$26,157,707▲ $4,443,898
Net Assets Without Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$21,713,809$26,157,707▲ $4,443,898
Total Liabilities and Net Assets / Fund Balance$21,713,809$26,157,707▲ $4,443,898

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$21,713,809$2,806,913▲ $2,242,475$605,490$26,157,707
2023$15,148,244$5,023,328▲ $1,919,653$377,416$21,713,809
2022$14,679,423$2,778,879▼ $1,538,437$573,909$15,148,244
2021$10,022,963$3,769,391▲ $1,216,659$329,590$14,679,423
2020$9,497,317$139,160▲ $750,755$301,697$10,022,963
Compensation and Service Providers

Employees

NameTitleOtherTotal
Christie EcklerCAO$122,608$122,608
Rebecca BillingsCFO (through 5/7/24)$22,316$22,316
Mary BrinegarPersident/CEO(through 1/12/24)$1,940$1,940

Board Members and Trustees

NameTitle
Tom MccaslandChair
Sabrina CarrPresident & CEO
Brian ShiversDirector
Jim RyanDirector
Joan HillDirector
Judy GibbsDirector
Steve CokeDirector
Gary Doubrava JrCFO
Alan WalneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,806,913
Program Service Revenue
$0
Investment Income
$1,548,229
Other Revenue
$0
All Other Contributions
$2,806,913
Change in Net Assets
$3,629,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,234,857
Revenue Not Reported on Financial Statements
$120,285
Revenue Not Reported on Form 990
$884,496
Total Revenue per Audited Statements
$5,119,353
Total Revenue per Form 990
$4,355,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$578,659
Other Expenses$147,116
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$578,659--$578,659
Fees for Service Investment Mgmnt Fees-$120,285$0$120,285
Fees for Services Management$26,831--$26,831
Total Functional Expenses$605,490$120,285$0$725,775

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$725,775
Total Expenses per Audited Statements$675,455
Expenses per Audited Statements$605,490
Expenses Not Reported on Financial Statements$120,285
Expenses Not Reported on Form 990$69,965
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dallas Arboretum and Botanical Society IncDallas, TX-General Support$578,659
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
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

Part VI, Line 11B - Form 990 Review Process

The form 990 is prepared by an external cpa, with input from and consultations with the management of dallas arboretum and botanical society, inc. The final form 990 is reviewed and approved by the board of directors prior to filing.

Part VI, Line 12C - Explanation of Monitoring and Enforcement of Conflicts

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with corporation board-delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, the interested person shall leave the corporation board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members, as the case may be, shall decide if a conflict of interest exists. An interested person may make a presentation at the corporation board or committee meeting, but after the presentation, that person shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the corporation board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the corporation board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the corporation board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. If the corporation board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.

Part VI, Line 19 - Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Dallas Arboretum Foundation
EIN
82-2625052
In Care Of
% GARY DOUBRAVA
Phone
2143632126
Address
8525 GARLAND ROAD, DALLAS, TX 75218

Signing Officer

Name
rosser newton
Title
President
Phone
2145156555
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sabina Carr
Formed
2017
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Marc a Azar
Phone
4048746244
Supplemental Narrative

Additional Explanations

Part XI, Line 08 - Prior Period Adjustments

Write off of prior year pledges of $69,965.

Financial Statement Notes

Part X - Fasb Asc 740 Footnote

The Foundation is exempt from federal income taxes under Section 509(a) of the Internal Revenue Code (IRC) as an organization described in IRC Section 501(c)(3). Accordingly, no provision for income taxes has been made related to the Foundation. However, should the Foundation engage in activities unrelated to the purpose for which it was created, taxable income could result. The Foundation had no unrelated business income for the years ended December 31, 2024 and 2023. Accordingly, no provision has been made for federal income tax in the accompanying financial statements. GAAP requires the evaluation of tax positions taken in the course of preparing the Foundation's tax returns and recognition of a tax liability (or asset) if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Foundation, and has concluded that as of the years ended December 31, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Foundation annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Foundation believes it is no longer subject to tax examinations for tax years ending before December 31, 2021.

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IRS990/MissionDesc0THE SOLE PURPOSE OF THE DALLAS ARBORETUM FOUNDATION (DAF) IS TO HOLD ASSETS TO SUPPORT THE OPERATIONS OF THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC. AND TO HELP ENSURE ITS LONG-TERM FISCAL STABILITY.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THREE OF THE SEVEN DIRECTORS OF THE FOUNDATION ARE APPOINTED BY THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC.(DABS). THE FOUNDATION WILL ONLY MAKE GRANTS TO DABS. THE FOUNDATION AND DABS HAVE A SHARED SERVICES AGREEMENT FOR THE PROVISION OF FUNDRAISING AND ADMINISTRATIVE SERVICE AND CERTAIN FACILITIES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION B, LINE 1 - EXPLANATION OF HOW SUPPORTED ORGS. MANAGED
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