2024-04-05T18:48:41-05:00 2023-05-31 830254900 SUMMIT WEST CPA GROUP PC 945 LINCOLN ST LANDER WY 82520 990 2022-06-01 430739519 NATIONAL GARDEN CLUBS INC NATI 3147767574 4401 MAGNOLIA AVE ST LOUIS MO 631103492 LYNETTE JEFFRES TREASURER 3147767574 2024-04-05 1 LYNETTE JEFFRES 999009999 0 ERIC B ANDREWS CPA P01951372 3073324545 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z BILL TRAPP 4401 MAGNOLIA AVE ST LOUIS MO 631103492 2213643 0 X WWW.GARDENCLUB.ORG X 1959 MO TO COORDINATE THE INTERESTS AND ACTIVITIES OF THE STATE OF GARDEN CLUBS WITH SIMILAR ORGANIZATION IN THE UNITED STATES AND ABROAD. TO AID IN THE PROTECTION AND CONSERVATION OF NATURAL RESOURCES, TO PROMOTE CIVIC BEAUTIFICATION AND ENCOURAGE THE IMPROVEMENT OF ROADSIDES AND PARKS. TO ENCOURAGE THE ESTABLISHMENT AND MAINTENANCE OF BOTANICAL GARDENS, ARBORETA AND HORTICULTURAL CENTERS FOR THE ADVANCEMENT OF SCIENCE, ENJOYMENT AND EDUCATION OF THE PUBLIC. TO ADVANCE THE STUDY OF GARDENING, LANDSCAPE DESIGN, ENVIRONMENTAL ISSUES, FLORAL DESIGN AND HORTICULTURE AND ASSIST DESERVING STUDENTS THROUGH COLLEGE SCHOLARSHIPS IN THESE FIELDS OF ENDEAVOR. TO COOPERATE WITH OTHER ORGANIZATIONS FURTHERING THE INTERESTS OF HORTICULTURE, CONSERVATION, ENVIRONMENTAL PROTECTION AND BEAUTIFICATION. 200 200 7 137284 7650 0 310025 327627 266244 426640 1618824 762323 -12440 3623 2182653 1520213 325937 347925 0 0 358164 468540 0 0 0 943228 1121811 1627329 1938276 555324 -418063 24364172 23343583 97547 309475 24266625 23034108 NATIONAL GARDEN CLUBS, INC. PROVIDES EDUCATION, RESOURCES, AND NATIONAL NETWORKING OPPORTUNITIES FOR ITS MEMBERS TO PROMOTE THE LOVE OF GARDENING, FLORAL DESIGN, AND CIVIC AND ENVIRONMENTAL RESPONSIBILITY. 0 0 912192 172239 314908 GARDEN STUDY COURSES, CONVENTIONS, NET SALES OF MEMBER SERVICE ITEMS,AND OFFICER EXPENSES WHICH PROMOTED HORTICULTURE. THE NUMBER OF MEMBERS SERVED WAS 137,284. 280019 175686 SCHOLARSHIPS AND AWARDS PROMOTED STUDY OF HORTICULTURE AND ENVIRONMENT, PROMOTED THE LOVE OF GARDENING, FLORAL DESIGN, AND CIVIC & ENVIRONMENTAL DESIGN. THERE WERE 36 SCHOLARSHIPS GRANTED BY THE NATIONAL OFFICE. 108315 107705 THE BLUE STAR MEMORIAL PROGRAM HONORS SERVICE MEN AND WOMEN BY CREATING A BLUE STAR HIGHWAY SYSTEM COVERING THE UNITED STATES THROUGH THE DISPLAYING OF BLUE STAR MARKERS ALONGSIDE HIGHWAYS AND OTHER LOCATIONS SUCH AS PARKS, VETERANS' FACILITIES, AND GARDENS. 115 MARKERS WERE PURCHASED DURING THE YEAR. 1300526 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 7 1 1 1 0 0 0 0 0 0 0 0 0 X 200 200 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X MR BILL TRAPP 3147767574 4401 MAGNOLIA AVE ST LOUIS MO 631103492 MARY WARSHAUER PRESIDENT 35.00 X X 0 0 0 BRENDA MOORE FIRST VICE PRESIDENT 35.00 X X 0 0 0 DONNA ROUCH SECOND VICE PRESIDENT 35.00 X X 0 0 0 DONNA MARIE DONNELLY THIRD VICE PRESIDENT 35.00 X X 0 0 0 MONICA HANSEN RECORDING SECRETARY 5.00 X X 0 0 0 LYNETTE JEFFRES TREASURER 5.00 X X 0 0 0 GERIANNE HOLZMAN CORRESPONDING SECRETARY 5.00 X X 0 0 0 PATRICIA ARNDT PARLIMENTARIAN 5.00 X X 0 0 0 PHYLLIS WHITE HISTORIAN 5.00 X X 0 0 0 GAY AUSTIN PH&E DIRECTOR 5.00 X X 0 0 0 SUZANNE MCCANCE NEW ENGLAND REGIONAL DIRECTOR 5.00 X 0 0 0 BETTY COOKENDORFER CENTRAL ATLANTIC REGIONAL DIRECTOR 5.00 X 0 0 0 MARTY BOWERS SOUTH ATLANTIC REGIONAL DIRECTOR 5.00 X 0 0 0 CAROL HALL DEEP SOUTH REGIONAL DIRECTOR 5.00 X 0 0 0 CAROL YEE CENTRAL REGIONAL DIRECTOR 5.00 X 0 0 0 ROSE KNIGHT SOUTH CENTRAL REGIONAL DIRECTOR 5.00 X 0 0 0 MARGIE SOILEAU ROCKY MOUNTIAN REGIONAL DIRECTOR 5.00 X 0 0 0 LANA FINEGOLD PACIFIC REGIONAL DIRECTOR 5.00 X 0 0 0 BILL TRAPP EXECUTIVE DIRECTOR 35.00 X 117508 0 0 117508 0 0 1 0 0 0 0 145072 182555 327627 CONVENTIONS & MEETINGS 900099 267889 267889 BLUE STAR MEMORIALS 900099 107705 107705 SCHOOL FEES 900099 24510 24510 LIFE MEMBERSHIP 900099 13600 13600 PUBLICATIONS 900099 7650 7650 5286 5286 426640 456777 456777 864914 559368 305546 305546 305546 137685 134062 3623 3623 1520213 422613 7650 762323 172239 172239 175686 175686 468540 234270 234270 12912 12912 19500 19500 48496 48496 271813 134993 136820 28886 28886 297604 297464 140 186170 93085 93085 59656 34026 25630 BLUE STAR MEMORIAL 108315 108315 SUPPLIES 37378 4637 32741 WEBSITE 34156 34156 PUBLIC RELATIONS 9125 9125 7800 7800 1938276 1300526 637750 0 115622 168231 1399 153168 169782 42018 29142 5814830 3467272 2580689 2347558 21342352 20425307 128924 203563 24364172 23343583 97547 237763 0 71712 97547 309475 X 21805419 20601839 2461206 2432269 24266625 23034108 24364172 23343583 -418063 -814454 0 X X 0 1 X 1 0 X 422786 298330 392987 310025 327627 1751755 422786 298330 392987 310025 327627 1751755 1751755 421731 433533 374599 487031 456777 2173671 3925426 0.44630 0.32010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 22817987 2392715 20425272 24011962 53378 1247353 22817987 20288197 191050 4397235 864520 24011962 18026940 2090382 930634 773101 20274855 19178941 332899 203832 1688732 18026940 0.90500 0.09500 0 0 55000 55000 5220551 2957199 2263352 511602 510073 1529 27677 27677 2347558 ACCRUED LIABILITIES 12013 ACCRUED COMPENSATED ASBSENCES 59699 71712 X 791326 -814453 -814453 1605779 48496 -134062 -85566 1520213 1977730 134062 134062 1843668 48496 46112 94608 1938276 PART V, LINE 4: THE BOARD DESIGNATED ENDOWMENT FUNDS OF NATIONAL GARDEN CLUB, INC. CONSISTS OF FIVE FUNDS: SCHOLARSHIP FUND EFFECTIVE WITH THE BY-LAWS REVISED MAY 2020, INCOME SHALL BE DERIVED FROM MEMORIALS, HONORARIA, DONATIONS FROM MEMBERS OF STATE GARDEN CLUBS, AND FROM INVESTMENTS. A PERCENTAGE NOT TO EXCEED 5% OF THE VALUE AVERAGED OVER THE PAST THREE YEARS OF SCHOLARSHIP FUNDS ARE USED FOR STUDENT SCHOLARSHIPS AND OTHER EXPENSES PER THE BY-LAWS IN THE SUCCEEDING YEARS. OPERATION WILDFLOWER OPERATION WILDFLOWER REVENUE IS DERIVED FROM INVESTMENT EARNINGS AND ROYALTIES FROM THE USE OF OPERATION WILDFLOWER DESIGNS. A PERCENTAGE NOT TO EXCEED 5% OF THE VALUE AVERAGED OVER THE PAST THREE YEARS ARE USED FOR PROMOTING THE OBJECTIVES AND PURPOSES OF NGC, PER THE BY-LAWS, IN THE SUCCEEDING YEARS. ALLOWABLE RELEASES FROM THE OPERATION WILDFLOWER FUND THAT ARE NOT FULLY UTILIZED IN THE YEAR OF RELEASE REMAIN UNDESIGNATED FOR USE IN FUTURE YEARS DUE TO THE PURPOSE OF THE FUND BEING FOR THE GENERAL SUPPORT OF NGC. PERMANENT HOME AND ENDOWMENT EFFECTIVE WITH THE BY-LAWS REVISED MAY 2017, REVENUES DERIVED FROM CONTRIBUTIONS, BEQUESTS, AND MEMORIALS SHALL BE INVESTED AND SHALL NOT BE EXPENDED. REVENUES DERIVED FROM CONTRIBUTIONS GIVEN FOR THE PURCHASE OF SPECIFIC ITEMS SHALL BE USED AS DESIGNATED. A PERCENTAGE NOT TO EXCEED 5% OF THE VALUE AVERAGED OVER THE PAST THREE YEARS OF PERMANENT HOME AND ENDOWMENT FUNDS ARE USED FOR BUILDING AND EQUIPMENT PURCHASES AND OPERATIONS, AS SPECIFICALLY DEFINED IN THE CURRENT BY-LAWS, IN THE SUCCEEDING YEARS. IN ADDITION, THESE RESOURCES ARE USED FOR 1/2 OF THE LIFE MEMBERSHIP SUBSCRIPTION FEES TO PUBLICATIONS. DURING THE YEAR ENDED MAY 31, 2021, THE ORGANIZATION DISTRIBUTED $212,753 IN EXCESS OF THE ALLOWED DISTRIBUTION. DEEN DAY SANDERS FUND EFFECTIVE MAY 31, 2014, THE DEEN DAY SANDERS FUND WAS ESTABLISHED BY THE ORGANIZATION FOR THE PURPOSE OF MAINTAINING, REPAIR, AND IMPROVEMENTS OF NATIONAL GARDEN CLUBS, INCORPORATED HEADQUARTERS. THE PRINCIPAL REMAINS BOARD RESTRICTED. THE INTEREST AND DIVIDENDS MAY BE USED ON A YEARLY BASIS AS DIRECTED AND OVERSEEN BY THE PERMANENT HOME AND ENDOWMENT TRUSTEES. PLANT AMERICA EFFECTIVE MAY 2017, THE PLANT AMERICA FUND, WHICH INCLUDES THE BOARD DESIGNATED RESTRICTED FUND AND ENDOWMENT FUND, WAS ESTABLISHED BY THE ORGANIZATION FOR THE PURPOSE OF DEVELOPING A GRANT PROGRAM FOR COMMUNITY PROJECTS AND GARDENING COMPETITIONS. REVENUE IS DERIVED FROM CONTRIBUTIONS RECEIVED, SALES OF PLANTS AND OTHER GARDENING MATERIALS, AND INVESTMENT EARNINGS ON THE FUND. THE ORGANIZATION HAS DEVELOPED A SPENDING PLAN THAT CAN BE MODIFIED BY THE FINANCE COMMITTEE. PART X, LINE 2: NGC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. UNRELATED BUSINESS ACTIVITIES CONSIST OF THE NATIONAL GARDENER ADVERTISEMENTS. AT MAY 31, 2022, NGC HAS NET OPERATING LOSS CARRYFORWARDS THAT CAN BE USED TO OFFSET FUTURE UNRELATED BUSINESS INCOME. THESE CREDITS EXPIRE AT VARIOUS TIMES THROUGH 2037. THEREFORE, THERE ARE NO PROVISIONS FOR INCOME TAXES REFLECTED IN THESE STATEMENTS. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED MAY 31, 2023. MANAGEMENT DOES NOT BELIEVE LIABILITIES FOR THE YEAR ENDED MAY 31, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES RELATED TO RESTATEMENT OF PRIOR YEAR COMPENSATED ABSENCES PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1 USDA FOREST SERVICE 159 LAWERNCE STREET QUINCY CA 95971 GOV 0 105196 CASH PENNY PINES PROGRAM 1 SCHOLARSHIPS 36 172239 CASH THE ORGANIZATION UTILIZES A SELECTION COMMITTEE, WHO IS APPROVED BY THE EXECUTIVE COMMITTEE. THIS COMMITTEE REVIEWS APPLICATIONS AND AWARDS SCHOLARSHIPS BASED ON ESTABLISHED CRITERIA. THE SCHOLARSHIP PAYMENTS ARE MADE DIRECTLY TO THE COLLEGE OF THE INDIVIDUAL BEING AWARDED FOR TUITION. THE ORGANIZATION ISSUED 36 SCHOLARSHIPS IN THE CURRENT YEAR. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE SIX CLASSES OF NON-VOTING MEMBERSHIP INCLUDING HONORARY LIFE MEMBERS WHO ARE NOT MEMBERS OF THE CLUB, LIFE MEMBERS WHO ARE NOT DELEGATES, AFFILIATES, NATIONAL AFFILIATES, INTERNATIONAL AFFILIATES, AND YOUTH GARDENERS. VOTING MEMBERSHIP INCLUDES ALL MEMBERS OF STATE GARDEN CLUBS THAT ARE AFFILIATED WITH THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERSHIP INCLUDES ALL MEMBERS OF STATE GARDEN CLUBS THAT ARE AFFILIATED WITH THE ORGANIZATION. VOTING MEMBERS HAVE RIGHTS TO ELECT OFFICERS OF THE ORGANIZATION BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S 990 IS PREPARED BY A THIRD-PARTY ACCOUNTANT. ONCE THE ACCOUNTANT FINISHES PREPARING THE 990, IT IS SENT TO THE ORGANIZATION FOR APPROVAL. THE ORGANIZATION'S ACCOUNTANT, EXECUTIVE DIRECTOR, AND THE BOARD TREASURER REVIEW THE 990 FOR COMPLETENESS AND ACCURACY. A COPY IS ALSO SENT OUT TO THE EXECUTIVE BOARD FOR REVIEW PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD WILL REVIEW ANY ISSUES PRESENTED AND REVIEW THE POLICY AT EACH SPRING BOARD MEETING FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND ANNUAL FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THE PROCESS THE ORGANIZATION USES FOR THE SELECTION AND OVERSIGHT OF AN INDEPENDENT ACCOUNTANT DID NOT CHANGE FROM THE PRIOR YEAR.