2024-01-17T12:37:31-06:00 2023-09-30 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2022-10-01 314379601 THE DAWES ARBORETUM DAWE 7403232355 7770 JACKSONTOWN ROAD SE NEWARK OH 43056 LUKE E MESSINGER EXECUTIVE DIRECTOR 7403232355 2024-01-16 1 LUKE MESSINGER 999009999 0 JANE E PFEIFER P00014949 5132413111 2024-01-16 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X LUKE E MESSINGER 7770 JACKSONTOWN ROAD SE NEWARK OH 43056 27330523 0 X HTTPS://WWW.DAWESARB.ORG X 1929 OH DEDICATED TO ENRICHING LIVES THROUGH THE CONSERVATION OF TREES, NATURE AND HISTORY. 13 13 96 572 0 0 618621 1143763 251276 296189 3312621 13594521 98182 111224 4280700 15145697 0 0 0 0 3596643 4482103 0 0 432976 2330538 2640222 5927181 7122325 -1646481 8023372 86881855 92537906 367436 382845 86514419 92155061 THE DAWES ARBORETUM IS DEDICATED TO ENRICHING LIVES THROUGH THE CONSERVATION OF TREES, NATURE AND HISTORY. THIS INCLUDES BUT IS NOT LIMITED TO SHARING THE LOVE AND KNOWLEDGE OF TREES, NATURE AND HISTORY THROUGH EXHIBITS, PROGRAMMING EVENTS AND COMMUNITY OUTREACH. 0 0 5188772 124735 THE DAWES ARBORETUM SCIENCE & CONSERVATION AND GROUNDS DEPARTMENTS MANAGE 2,000 ACRES OF CONTIGUOUS LAND IN LICKING COUNTY, OHIO WHICH IS EXPLORED BY OVER 100,000 VISITORS ANNUALLY. IN ADDITION TO 4 MILES OF AUTO TOUR TRIALS, THE ARBORETUM HAS OVER 14 MILES OF WALKING TRIALS THAT GUIDE VISITORS THROUGH SPECIALTY GARDENS, MEADOWS, WETLANDS, AND WOODLANDS. THE SCIENCE & CONSERVATION DEPARTMENT MANAGES ALL THE ARBORETUM'S NATURAL AREAS, MAINTAINS EXTENSIVE PLANT RECORDS, CURATES A DIVERSE COLLECTION OF PLANTS AND PLANT MATERIALS, AND CONDUCTS EXTENSIVE ENVIRONMENTAL RESEARCH. NEARLY 5,800 MEMBERS AND 572 VOLUNTEERS (INCLUDING TRAINED LAND STEWARDS) SUPPORT THE MISSION OF THE ARBORETUM ON AN ANNUAL BASIS. 381902 171454 THE DAWES ARBORETUM'S LEARNING AND ENGAGEMENT DEPARTMENT (L&E) INSTRUCTS AND ENGAGES DAILY WITH NEARLY 5,800 MEMBERS, 100,000 VISITORS AND THE EXTENDED COMMUNITY. L&E OFFERS NATURE EDUCATION AND EXPLORATION OPPORTUNITIES FOR ADULTS AND CHILDREN THROUGH SELF-GUIDED INTERPRETIVE SIGNAGE ON GROUNDS AS WELL AS PROFESSIONALLY LED PROGRAMMING AND CURRICULA FOCUSED ON STEM AND THE PROMOTION OF OUTDOOR ENVIRONMENTAL LEARNING.ANNUALLY, WE WELCOMED OVER 4,100 SCHOOL-AGED CHILDREN FROM DIVERSE BACKGROUNDS TO SAFELY OBSERVE AND EXPLORE NATURE/ STRUCTURED AND SELF-GUIDED CURRICULA ENGAGES CHILDREN IN A VARIETY OF ECO-SYSTEMS, CREATES OUTDOOR-INSPIRED CRAFTS WITH FRIENDS AND CULTIVATES A LIFELONG SENSE OF CURIOSITY AND ADVENTURE AS IT RELATED TO OUR NATURAL WORLD. 5570674 1 1 0 0 0 0 1 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 96 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BEVERLY TELEPCHAK 7403232355 7770 JACKSONTOWN ROAD SE NEWARK OH 43056 LUKE MESSINGER EXECUTIVE DIRECTOR 40.00 X 171608 0 28226 KATIE CARTER COO 40.00 X 116732 0 10431 HENRY HAUSER CHAIR 3.00 X X 0 0 0 TED PRASSE SECRETARY 0.85 X X 0 0 0 DAVID TRAUTMAN TREASURER 0.60 X X 0 0 0 ANNE PORTER TRUSTEE 1.13 X 0 0 0 COLLEY STOWELL TRUSTEE 0.94 X 0 0 0 DALLAS BERKHEIMER TRUSTEE 1.75 X 0 0 0 ERICH HUNKER TRUSTEE 0.71 X 0 0 0 GARY MARTZ TRUSTEE 0.67 X 0 0 0 GRANT DOUGLASS TRUSTEE (RESIGNED 02/23) 0.33 X 0 0 0 LEE SMITH TRUSTEE 3.00 X 0 0 0 MEGAN WOODD TRUSTEE 0.29 X 0 0 0 MELISSA ARCH TRUSTEE 1.15 X 0 0 0 PETER MANN TRUSTEE 0.60 X 0 0 0 TIM BOLON TRUSTEE 1.94 X 0 0 0 288340 0 38657 2 0 1 0 0 338668 22152 782943 18171 1143763 EDUCATIONAL PROGRAMS & RELATED 900099 171454 171454 ADMISSIONS 900099 122360 122360 MEMBER DUES 900099 2375 2375 296189 1637538 1637538 51192 0 51192 51192 51192 24086628 5485 12135130 0 11951498 5485 11956983 11956983 93098 49696 43402 43402 MISCELLANEOUS INCOME 900099 16630 16630 16630 15145697 296189 0 13705745 336998 258352 46632 32014 3139350 2430953 397052 311345 854339 724798 111603 17938 74047 50839 17026 6182 77369 65638 10107 1624 3363 3363 22700 22700 174870 174870 460833 452367 5523 2943 3267 1853 1414 239747 221492 16254 2001 288741 239473 46490 2778 28696 18352 8499 1845 610240 488192 122048 65836 65836 WORKSHOPS & ACTIVITIES 483982 381902 51612 50468 EQUIPMENT 103770 102529 1241 GAS & OIL 39003 39003 COLLECTION EXPENSE 11636 11636 103538 83295 17819 2424 7122325 5570674 1118675 432976 14888 26679 10028803 13657611 460946 103751 92686 16584 67679 60475 20510063 10227312 10378358 10282751 66175464 67443354 112912 496820 86881855 92537906 367436 382845 367436 382845 X 86505421 91692615 8998 462446 86514419 92155061 86881855 92537906 8023372 -2382730 0 X X 0 1 X 1 0 X 445629 446908 623826 618621 1143763 3278747 445629 446908 623826 618621 1143763 3278747 3278747 1703490 1429294 1558312 2525652 1688730 8905478 2750 2716 2561 4161 60032 72220 12256445 1117451 0.26750 0.23110 X ALTHOUGH THE ARBORETUM DID NOT SATISFY THE 33-1/3 PERCENT-OF-SUPPORT TEST DESCRIBED IN REG. SEC. 1.170A-9(F)(2), FOR THE REASONS DISCUSSED BELOW, THE ORGANIZATION QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN REG. SEC. 1.170A-9(F)(3).PERCENTAGE OF PUBLIC SUPPORT: TO BEGIN, THE ARBORETUM'S PUBLIC SUPPORT EXCEEDS THE "10 PERCENT OF TOTAL SUPPORT" TEST EXPLAINED IN REG. SEC. 1.170A-9(F)(3)(I). SPECIFICALLY, THE ORGANIZATION RECEIVED OVER 26% OF ITS TOTAL SUPPORT FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC.ATTRACTION OF PUBLIC SUPPORT; SOURCES OF PUBLIC SUPPORT: THE ARBORETUM ALSO MEETS THE "ATTRACTION OF PUBLIC SUPPORT" TEST EXPLAINED IN REG. SEC. 1.170A-9(F)(3)(II) BY MAINTAINING A CONTINUOUS AND BONA FIDE PROGRAM FOR THE ATTRACTION OF FUNDS FROM THE GENERAL PUBLIC AND CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM ORGANIZATIONS DESCRIBED IN IRC SECTIONS 170(B)(1)(A)(I) THROUGH (VI), THE SCOPE OF WHICH IS REASONABLE IN LIGHT OF THE ARBORETUM'S ACTIVITIES. MOREOVER, THE ARBORETUM'S SUPPORT IS REPRESENTATIVE OF A NUMBER OF PERSONS AND DOES NOT COME FROM THE MEMBERS OF A SINGLE FAMILY IN SATISFACTION OF REG. SEC. 1.170A-9(F)(3)(III)(B).GOVERNING BODY: THE FOUNDATION'S GOVERNING BODY IS REPRESENTATIVE OF BROAD PUBLIC INTERESTS, RATHER THAN THE PERSONAL OR PRIVATE INTEREST OF A LIMITED NUMBER OF DONORS, AS CONTEMPLATED BY REG. SEC. 1.170A-9(F)(3)(III)(C). THE MEMBERS OF THE BOARD OF TRUSTEES CONSISTS OF INDIVIDUALS COMMITTED TO THE PURPOSES OF THE ARBORETUM AND EACH BRINGS SPECIAL KNOWLEDGE OR EXPERTISE TO THE ACTIVITIES CONDUCTED BY THE ARBORETUM.PUBLIC FACILITIES OR SERVICES: TO DATE, THE ARBORETUM'S ACTIVITIES INCLUDED PROVIDING AN ARBORETUM OPEN TO PUBLIC, GENERATING OVER 100,000 VISITORS PER YEAR, THROUGH PROGRAMS AND OPEN SPACE. SUCH ACTIVITIES ARE PUBLIC SERVICE WITHIN THE MEANING OF REG. SEC. 1.170A-9(F)(3)(III)(D).FOR THE FORGOING REASONS, THE ARBORETUM SATISFIES THE "FACTS AND CIRCUMSTANCES" TEST OF REG. SEC. 1.170A-9(F)(3) AND QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC SEC. 170(B)(1)(A)(VI). SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 2,750. 2019 AMOUNT: $ 2,716. 2020 AMOUNT: $ 2,561. 2021 AMOUNT: $ 4,161. 2022 AMOUNT: $ 16,630. NET RETAIL SALES - 2022 AMOUNT: $ 43,402. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 3 148.51 0 0 0 1 1 1266.00 26759 X X 0 74355513 10944232 7534325 77765420 98484209 -18045154 5037173 1046369 74355513 76495436 25210788 2693605 528410 98484209 75869849 4350577 3136442 588548 76495436 78943765 439204 2979126 533994 75869849 1.00000 0.00000 0.00000 0 0 4817133 4817133 13344983 8330198 5014785 1112290 1090068 22222 1235657 807046 428611 10282751 X 12644963 -2382730 7170 -2375560 15020523 174870 -49696 125174 15145697 7004321 7170 49696 56866 6947455 174870 174870 7122325 PART II, LINE 9: CONSERVATION EASEMENTS HELD BY THE DAWES ARBORETUM DO NOT GENERATE REVENUES. MONITORING OR LEGAL DEFENSE OF THOSE EASEMENTS CAN GENERATE EXPENSE, AND SUCH EXPENSE WOULD BE RECORDED ON OUR STATEMENT OF ACTIVITIES UNDER PROGRAM EXPENSES (SALARIES) OR ADMINISTRATION (LEGAL ADVICE) EXPENSES, AND BANK ACCOUNTS DEDICATED TO THOSE PURPOSES WOULD BE DEBITED FOR THE EXPENSE. VOLUNTEERS PARTICIPATE IN RIVER ROUND UP TO KEEP EASEMENTS CLEAN FROM DEBRIS. PART V, LINE 4: THE ENDOWMENTS ARE BOARD DESIGNATED AND ARE INTENDED FOR THE GENERAL OPERATIONS OF THE ARBORETUM. PART X, LINE 2: THE ARBORETUM EVALUATES THE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE INCOME TAX RETURNS FILED BY THE ARBORETUM TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN POSITIONS EXIST AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE ARBORETUM IS EXEMPT FROM INCOME TAXES AND MANAGEMENT BELIEVES THE ARBORETUM HAS NOT ENGAGED IN ACTIVITIES THAT WOULD DISQUALIFY THEM FROM TAX EXEMPT STATUS. THE ARBORETUM'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING THE ARBORETUM'S TAX PROVISION AND TAX-EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES WERE CONSIDERED. THE ARBORETUM BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -49,696. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 49,696. X X X 0 0 0 0 0 0 0 0 0 LUKE MESSINGER EXECUTIVE DIRECTOR 156608 0 15000 0 0 0 8922 0 19304 0 199834 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PREPARED BY AN OUTSIDE, INDEPENDENT ACCOUNTING FIRM, THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR, SENIOR DIRECTOR OF BUSINESS ADMINISTRATION AND CHIEF OPERATING OFFICER. AFTER THIS REVIEW AND APPROVAL, THE FORM IS SHARED WITH THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST ARE SIGNED YEARLY WITH ALL UPDATES SUBMITTED TO THE BOARD CHAIR. IF CONFLICTS OCCUR THE MEMBER MUST ABSTAIN FROM THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 CEO INDEPENDENT PERSONNEL COMMITTEE AND BOARD CHAIR EVALUATES AND MAKES RECOMMENDATION FOR SALARY ADJUSTMENTS, BASED ON PERFORMANCE AND COMPARABLE DATA. WRITTEN INSTRUCTIONS ARE PROVIDED TO HR. COO CEO EVALUATES YEARLY AND PROVIDES RECOMMENDATIONS FOR SALARY ADJUSTMENTS. SALARY ADJUSTMENTS ARE PROVIDED TO HR. FORM 990, PART VI, SECTION C, LINE 19 COPIES ARE AVAILABLE UPON REQUEST BY MAIL OR ELECTRONICALLY. WRITTEN REQUESTS THE DAWES ARBORETUM, 7770 JACKSONTOWN RD., NEWARK, OH 43056. EMAIL REQUESTS HTTPS://WWW.DAWES.ORG/CONTACT-US/ FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGES FROM PRIOR YEARS.