2025-03-15T10:16:08-04:00 2024-05-31 431012822 CONNER ASH PC 12101 WOODCREST EXECUTIVE DR STE 30 ST LOUIS MO 63141 990 2023-06-01 430739519 NATIONAL GARDEN CLUBS INC NATI 3147767574 4401 MAGNOLIA AVENUE ST LOUIS MO 63110 LYNETTE JEFFRES TREASURER 3147767574 2025-03-14 true true ROBERT M KLUTHO CPA P00229981 3142052510 2025-03-14 2023 2025-03-06 01:10:19Z BILL TRAPP 4401 MAGNOLIA AVE ST LOUIS MO 63110 3127003 false X HTTPS://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. 204 204 7 138000 9050 327627 385953 426640 382115 762323 1308691 3623 1475 1520213 2078234 347925 326722 0 468540 512209 0 0 1121811 1098566 1938276 1937497 -418063 140737 23343583 25047774 309475 111410 23034108 24936364 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. false false 768804 154015 146430 GARDEN STUDY COURSES, CONVENTIONS, NET SALES OF MEMBER SERVICE ITEMS,AND OFFICER EXPENSES WHICH PROMOTED HORTICULTURE. THE NUMBER OF MEMBERS SERVED WAS 4,000. 281964 172707 SCHOLARSHIPS AND AWARDS PROMOTED STUDY OF HORTICULTURE AND ENVIRONMENT, PROMOTED THE LOVE OF GARDENING, FLORAL DESIGN, AND CIVIC & ENVIRONMENTAL DESIGN. THERE WERE 55 SCHOLARSHIPS GRANTED BY THE NATIONAL OFFICE. 235685 235685 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. 151 MARKERS WERE PURCHASED DURING THE YEAR. 1286453 true true false false false false false true false true true false false false false true true false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false true 0 0 false 7 true true true false false false false false false false false false false false X 204 204 false false false false true true false true true false true true true true true true true true false false false X BILL TRAPP 3147767574 4401 MAGNOLIA AVE ST LOUIS MO 63110 BILL TRAPP EXECUTIVE DI 35.00 X 111570 0 7568 BRENDA MOORE PRESIDENT 35.00 X X 0 0 0 DONNA DONNELLY FIRST VICE-P 35.00 X X 0 0 0 GERIANNE HOLZMAN SECOND VICE- 35.00 X X 0 0 0 PATTY ARNDT THIRD VICE-P 35.00 X X 0 0 0 MONICA HANSEN RECORDING SE 5.00 X X 0 0 0 LYNETTE JEFFRES TREASURER 5.00 X X 0 0 0 BUD QUALK CORRESPONDIN 5.00 X X 0 0 0 SUSAN YODER HISTORIAN 5.00 X X 0 0 0 GREG POKORSKI PARLIAMENTAR 5.00 X X 0 0 0 MARY WARSHAUER PH&E DIRECTO 5.00 X X 0 0 0 LYNNE EHNERT CENTRAL REGI 5.00 X 0 0 0 DEBBY COOPER DEEP SOUTH R 5.00 X 0 0 0 SUSAN MINER NEW ENGLAND 5.00 X 0 0 0 CAROL NORQUIST PACIFIC REGI 5.00 X 0 0 0 ROBBIE KUPPER ROCKY MOUNTA 5.00 X 0 0 0 CARCILLE BURCHETTE SOUTH ATLANT 5.00 X 0 0 0 SARAH MCREYNOLDS SOUTH CENTRA 5.00 X 0 0 0 111570 7568 1 false false false 155651 230302 385953 BLUE STAR MEMORIAL FD INCOME 900099 235685 235685 CONVENTIONS AND MEETINGS 900099 110875 110875 SCHOOL FEES 900099 25340 25340 ADVERTISING REVENUE FROM PE 525100 8050 8050 MISCELLANEOUS INCOME 900099 1165 1165 1000 1000 382115 621792 621792 1618088 931189 686899 686899 686899 119055 117580 1475 1475 2078234 374540 9050 1308691 154015 154015 172707 172707 117494 58747 58747 394715 197358 197357 6696 6696 42684 42684 52314 52314 33251 33251 346171 173086 173085 20397 20397 114244 113944 300 184870 112791 72079 24802 14765 10037 RESTRICTED EXP - BLUE STA 235685 235685 PROMOTIONS/PUBLIC RELATIO 11653 11653 AWARDS EXPENSE 10291 10291 SUPPLIES 9355 4861 4494 6153 6153 1937497 1286453 651044 0 168231 123722 26032 169782 159145 29142 17585 5814830 3496079 2347558 2318751 20425307 22355039 203563 47500 23343583 25047774 237763 111410 71712 309475 111410 X 20601839 21340853 2432269 3595511 23034108 24936364 23343583 25047774 140737 1761519 X X false true X true false X 298330 392987 310025 327627 385953 1714922 298330 392987 310025 327627 385953 1714922 1714922 433533 374599 487031 456777 621792 2373732 7924 7924 4096578 0.41860 0.44630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 20425272 3071821 1142276 22354817 22817987 2392715 20425272 24011962 53378 1247353 22817987 20288197 191050 4397235 864520 24011962 18026940 2090382 930634 773101 20274855 0.85400 0.14600 false false 55000 55000 5220551 2984597 2235954 511602 511482 120 27677 27677 2318751 X 3787439 1761519 1761519 2025920 52314 52314 2078234 1885183 1885183 52314 52314 1937497 SCHEDULE D, PAGE 2, PART III, LINE 4 COLLECTIONS THAT HAVE BEEN DONATED, INCLUDING SCULPTURES, ARTWORK, AND SILVERWARE, ARE NOT CAPITALIZED. THE VALUES OF THESE DONATED INEXHAUSTIBLE COLLECTIONS HAVE NOT BEEN DETERMINED. THE COLLECTIONS ADD TO THE BEAUTIFICATION OF THE GROUNDS AND HEADQUARTERS OF THE ORGANIZATION TO PROMOTE THE APPRECIATION OF HORTICULTURE. SCHEDULE D, PAGE 2, PART V, LINE 4 THE BOARD DESIGNATED ENDOWMENT FUNDS OF NATIONAL GARDEN CLUB, INC. CONSISTS OF FOUR 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 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. 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. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ENTITY THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. UNRELATED BUSINESS ACTIVITIES CONSIST OF THE NATIONAL GARDENER ADVERTISEMENTS AND VENUE RENTAL. AT MAY 31, 2024, THE ORGANIZATION 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. MANAGEMENT DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS FOR WHICH THEY HAVE MADE AGGRESSIVE ASSUMPTIONS OR ESTIMATES. INCOME TAX RETURNS PRIOR TO 2020 ARE CLOSED. true USDA FOREST SERVICE 159 LAWRENCE STREET QUINCY CA 95971 GOV 72284 CASH PENNY PINES PROGRAM DEPARTMENT OF CONSERVATION & RECREA 10 PARK PLAZA SUITE 6620 BOSTON MA 02116 GOV 9112 CASH PENNY PINES PROGRAM 2 GRANTS, AWARDS, & SCHOLAR 55 172707 CASH SCHEDULE I, PAGE 1, PART I, LINE 2 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 55 SCHOLARSHIPS IN THE CURRENT YEAR. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 11B THE ORGANIZATIONS 990 IS PREPARED BY A THIRD-PARTY ACCOUNTANT. ONCE THE ACCOUNTANT FINISHES PREPARING THE 990, IT IS SENT TO THE ORGANIZATION FOR APPROVAL. THE ORGANIZATIONS 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, PAGE 6, PART VI, LINE 12C THE BOARD WILL REVIEW ANY ISSUES PRESENTED AND REVIEW THE POLICY AT EACH SPRING BOARD MEETING FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND ANNUAL FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST FORM 990, PAGE 12, 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.