2024-02-14T15:13:53-06:00 2023-03-31 264137155 JJACPA INC 1102 S MAIN ST SUITE 1 FORT BRAGG CA 95437 990 2022-04-01 942800886 MENDOCINO COAST BOTANICAL GARDENS CORPORATION MEND 7079644352 18220 N HIGHWAY 1 FORT BRAGG CA 95437 BARBARA SCOTT TREASURER 7079644352 2024-02-14 1 BARBARA SCOTT 999009999 0 JOSEPH J ARCH P01213090 7079646325 2024-02-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LIZ O'HARA 18220 N HIGHWAY 1 FORT BRAGG CA 95437 1740245 0 X WWW.GARDENBYTHESEA.ORG X 1961 CA AS A NONPROFIT BOTANICAL GARDEN, OUR MISSION IS TO ENGAGE AND ENRICH LIVES BY DISPLAYING AND CONSERVING PLANTS IN HARMONY WITH OUR NORTHERN CALIFORNIA COASTAL ECOSYSTEMS AND TO PRESERVE PUBLIC ACCESS TO THE COAST. THE SPECIFIC AND PRIMARY PURPOSE OF THE ORGANIZATION IS THE OPERATION AND MAINTENANCE OF THE GARDENS, A UNIQUE RESOURCE FOR PUBLIC ENJOYMENT, EDUCATION, AND RECREATION. IN COMPLETING ITS PURPOSE, THE MENDOCINO COAST BOTANICAL GARDENS MAINTAINS A VAST COLLECTION OF ORNAMENTAL PLANTS ADAPTABLE TO THE MENDOCINO COAST. IT ALSO SPONSORS WORKSHOPS, MAINTAINS TRAILS AND, IN GENERAL, OVERSEES THE PUBLIC ACCESS TO THE BEAUTIFUL PARK-LIKE GARDENS. 12 12 38 77 0 0 528286 184175 1602656 1528347 627 17046 60384 10677 2191953 1740245 0 0 0 0 968977 1238977 0 0 25988 540388 574602 1509365 1813579 682588 -73334 2590479 2495798 248698 248243 2341781 2247555 AS A NONPROFIT BOTANICAL GARDEN, OUR MISSION IS TO ENGAGE AND ENRICH LIVES BY DISPLAYING AND CONSERVING PLANTS IN HARMONY WITH OUR NORTHERN CALIFORNIA COASTAL ECOSYSTEMS AND TO PRESERVE PUBLIC ACCESS TO THE COAST. 0 0 1077242 978799 GROUNDS:GENERAL ADMISSION FEES TO THE GARDENS REPRESENT MUCH OF THE ANNUAL REVENUE FOR THIS ORGANIZATION. THE GARDENS ALSO HAVE VARIOUS MEMBERSHIPS AVAILABLE FOR THOSE WHO ARE INTERESTED IN BECOMING MORE INVOLVED WITH THE ORGANIZATION. MEMBERSHIPS ARE FOR AN ANNUAL TERM AND ARE RECORDED ON THE ACCRUAL BASIS OF ACCOUNTING. UNDER THIS METHOD OF ACCOUNTING REVENUE IS RECOGNIZED OVER THE TERM OF THE MEMBERSHIP. 402544 253708 THE GARDENS PROVIDES FOR A RETAIL STORE, NURSERY AND CAFE TO PROVIDE SERVICES TO VISITORS. 106147 277240 THE GARDENS ALSO OFFERS MANY PROGRAMS AND SERVICES INCLUDING EVENTS AND EDUCATIONAL PROGRAMS SUCH AS FREE ACCESS CLASSES TO SCHOOL CHILDREN, SCOOTERS FOR THE PHYSICALLY CHALLENGED. IT ALSO SPONSORS WORKSHOPS AND MAINTAINS TRAILS. 1585933 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 38 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X EVA YBARRA 7079644352 18220 N HIGHWAY 1 FORT BRAGG CA 95437 LIZ O'HARA PRESIDENT 10.00 X X 0 0 0 HOWARD POLLACK VICE PRESIDENT 10.00 X X 0 0 0 BARBARA SCOTT TREASURER 10.00 X X 0 0 0 TRACY BARRETT SECRETARY 10.00 X X 0 0 0 BARBARA BURKEY BOARD MEMBER 10.00 X 0 0 0 JILL SURDZIAL BOARD MEMBER 10.00 X 0 0 0 TIM GAGE BOARD MEMBER 10.00 X 0 0 0 SUSAN CIMMIYOTTI BOARD MEMBER 10.00 X 0 0 0 JAMIE PETERS-CONNOLLY BOARD MEMBER 10.00 X 0 0 0 JEAN MANN BOARD MEMBER 10.00 X 0 0 0 KEITH STIVER BOARD MEMBER 10.00 X 0 0 0 LISA MCCORMACK BOARD MEMBER 10.00 X 0 0 0 MOLLY BARKER EXECUTIVE DIRECTOR 40.00 X 112939 0 0 112939 0 0 1 0 0 0 0 184175 184175 GARDEN ADMISSIONS 713990 766931 766931 MEMBERSHIPS 713990 211868 211868 SPECIAL EVENTS REVENUE 713990 164212 164212 STORE SALES 459900 159351 159351 NURSERY SALES 459900 94357 94357 131628 131628 1528347 17046 17046 OTHER REVENUES AND GAI 713990 10677 10677 10677 1740245 1539024 0 17046 1036701 898458 122956 15287 145801 140340 5189 272 56475 53051 2255 1169 17060 17060 47188 38263 6977 1948 28565 28565 47747 43154 4593 8440 8339 101 16 16 58597 58091 506 27520 18903 6424 2193 CREDIT CARD FEES 107413 103725 3688 EVENT EXPENSES 64717 64717 SUPPLIES AND MATERIALS 42465 38810 3413 242 UTILITIES 36083 30444 5492 147 88791 61057 26692 1042 1813579 1585933 201658 25988 3150 4154 1698258 1584893 3475 604 66287 88142 25692 22318 1410474 878665 508233 531809 285384 263878 2590479 2495798 130103 137079 90852 93837 27743 17327 248698 248243 X 2274795 2177911 66986 69644 2341781 2247555 2590479 2495798 -73334 -20892 0 X X 0 1 X 1 0 X 161280 223130 138574 195846 184175 903005 1175847 1429190 816902 1602656 1509747 6534342 1337127 1652320 955476 1798502 1693922 7437347 0 0 0 7437347 -3103 2562 766 627 17046 17898 -3103 2562 766 627 17046 17898 1334024 1654882 956242 1799129 1710968 7455245 0.99760 0.99600 0.00240 0.00400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92309 -5733 1219 85357 67930 15000 22291 12912 92309 80864 15000 27934 67930 87130 6266 80864 77116 10014 87130 0.09870 0.90130 0 0 201367 201367 358761 195361 163400 586442 423519 162923 263904 259785 4119 531809 MENDOCINO COMMUNITY FOUNDATION HOLDINGS INVESTMENTS 263878 263878 X 1740245 0 1740245 0 1740245 1813579 0 1813579 0 1813579 PART X, LINE 2: THE FOUNDATION FOLLOWS THE GUIDANCE OF FASB ASC 740 - ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS OF MARCH 31, 2023, MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS APPROXIMATELY 3,500 MEMBERSHIPS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE FINANCE COMMITTEE REVIEWS THE PREPARED TAX RETURNS AND AUTHORIZES FILING AFTER PRESENTATION AND ACCEPTANCE BY THE BOARD IN ACCORDANCE WITH THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST ANNUAL DISCLOSURE AND COMPLIANCE STATEMENTS ARE UPDATED ANNUALLY BY THE BOARD MEMBERS AND REVIEWED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER ALSO PREPARE STATEMENTS AND REPORTS CONFLICTS DIRECTLY TO THE BOARD, IF ANY EXIST. FOR ANY CONFLICT REPORTED, THE AFFECTED BOARD MEMBER IS PROHIBITED FROM PARTICIPATING IN THE VOTE AND DISCUSSIONS PERTAINING TO THE ISSUE ABOUT WHICH THE CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE GOVERNING BODY. THE INDIVIDUAL THE ARRANGEMENT PERTAINS TO IS NOT PRESENT AT THE MEETING, WHICH IS DOCUMENTED IN THE BOARD MINUTES. BEFORE MAKING A REASONABLE COMPENSATION DETERMINATION, THE BOARD RELIES UPON COMPARABILITY DATA FOR THREE COMPARABLE ORGANIZATIONS TO MCBG. COMPARABLE DATA IS BASED UPON SKILLS REQUIRED FOR THE POSITION, GEOGRAPHIC LOCATION, SIZE AND OPERATION OF MCBG. THE BOARD ALSO CONSIDERS THE LONGEVITY OF THE INDIVIDUAL TO CARRY OUT THEIR JOB DUTIES AND RESPONSIBILITIES. AFTER THE DETERMINATION IS MADE THE BASIS FOR THE DETERMINATION IS DOCUMENTED IN BOARD MINUTES AND MAINTAINED IN THE COMPENSATION RECORDS. FORM 990, PART VI, SECTION C, LINE 18 GOVERNING DOCUMENTS INCLUDING THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS WITH REGARD TO THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR.