2024-07-11T10:18:34-05:00 2023-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-01-01 237089093 SONNENBERG GARDENS AND MANSION- STATE HISTORIC PARK SONN 5853944922 250 GIBSON STREET CANANDAIGUA NY 14424 DAVID HUTCHINGS EXECUTIVE DIRECTOR 5853944922 2024-07-09 1 DAVID HUTCHINGS 999009999 1 JACQUELINE B LEE CPA P00842765 5854231860 2024-07-10 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DAVID HUTCHINGS 250 GIBSON STREET CANANDAIGUA NY 14424 4455841 0 X WWW.SONNENBERG.ORG X 1972 NY THE ORGANIZATION'S MISSION IS THE PRESERVATION AND EXHIBITION OF THE HISTORICAL VICTORIAN ESTATE AND GARDENS OF SONNENBERG. SONNENBERG GARDENS OFFERS A RESTORATIVE PARK EXPERIENCE. IT PROVIDES A SUSTAINABLE PREMIERE DESTINATION FOR VISITORS OF ALL AGES. WE SEEK THOSE WHO SHARE AN INTEREST IN HORTICULTURE, THE ENVIRONMENT, AND PRESERVATION AS PART OF A HISTORIC AND CULTURAL ENCOUNTER. SONNENBERG GARDENS AND MANSION - STATE HISTORIC PARK WILL INSPIRE VISITORS THROUGH FREDRICK FERRIS AND MARY CLARK THOMPSON'S LOVE STORY. 17 16 17 214 0 0 356662 3765950 590899 530912 20448 59456 70337 63848 1038346 4420166 0 0 0 0 395629 437041 0 0 56126 417499 1104767 813128 1541808 225218 2878358 1683075 4573897 314996 267960 1368079 4305937 SONNENBERG GARDENS AND MANSION PRESERVES THE LIVING COLLECTION OF NINE HISTORIC GARDENS AND INTERPRETS, AND PROMOTES THE LIFE, TIMES, AND LEGACY OF CANANDAIGUA'S THOMPSON FAMILY ESTATE. 0 0 1189848 570760 SONNENBERG GARDENS AND MANSION PRESERVES THE LIVING COLLECTION OF NINE HISTORIC GARDENS AND INTERPRETS AND PROMOTES THE LIFE, TIMES, AND LEGACY OF CANANDAIGUA'S THOMPSON FAMILY ESTATE. THIS 50 ACRE ESTATE, INCLUDING 20 HISTORIC BUILDINGS AND THE DISTRICT HOUSE OF THE THOMPSON FAMILY IS ONE OF THE FEW REMAINING IN THE UNITED STATES DISTINCTIVE FOR EXTRAORDINARY COLLECTIONS OF PERIOD ARCHITECTURE, STATUARY, FORMAL GARDENS, FOUNTAINS AND UNIQUE GARDEN STRUCTURES. OVER 35,000 PEOPLE ATTEND EACH YEAR, SONNENBERG GARDENS IS THE FORMER SUMMER HOME AND CREATION OF FREDERICK FERRIS AND MARY CLARK THOMPSON. PARK ATTENDANCE AND MEMBERSHIP ARE THE LARGEST REVENUE SOURCES. 1189848 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 25 0 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 5853944922 250 GIBSON STREET CANANDAIGUA NY 14424 JOHN THARP STATE REGIONAL REPRESENTAT 1.50 X 0 0 0 DAVID HUTCHINGS EXECUTIVE DIRECTOR 50.00 X X 95286 0 15068 KRISTY MERRIMAN TREASURER 2.50 X X 0 0 0 CHERYL ADAS VICE CHAIR 1.50 X X 0 0 0 KATHLEEN HENDRIX BOARD MEMBER 1.50 X 0 0 0 KATHERINE O'BRIEN BOARD CHAIR 2.50 X X 0 0 0 RYAN WILMER BOARD MEMBER 1.50 X 0 0 0 MICHAEL RUSINKO VICE CHAIR 2.50 X X 0 0 0 CANDICE SMITH BOARD MEMBER 1.50 X 0 0 0 KATHERINE PARSONS SECRETARY 2.50 X X 0 0 0 PAUL HARVEY BOARD MEMBER 1.50 X 0 0 0 JAY DUTCHER BOARD MEMBER - JOINED DURI 1.50 X 0 0 0 JOSEPH MAJEWSKI BOARD MEMBER - JOINED DURI 1.50 X 0 0 0 ELLEN POLIMENI BOARD MEMBER - JOINED DURI 1.50 X 0 0 0 GREG GULLO BOARD MEMBER 1.50 X 0 0 0 GEHRIG LOHRMANN BOARD MEMBER 1.50 X 0 0 0 ERIC MULTER BOARD MEMBER 1.50 X 0 0 0 95286 0 15068 0 0 0 0 0 542689 3223261 23765 3765950 GENERAL ADMISSIONS 900099 232690 232690 GARDEN SEASON ACTIVITI 900099 185432 185432 OTHER PROGRAMS AND SPO 900099 68709 68709 MEMBERSHIP DUES 900099 44081 44081 530912 59456 59456 24000 0 24000 24000 24000 75523 35675 39848 39848 4420166 570760 0 83456 110353 64005 33106 13242 292470 169632 87741 35097 4824 2798 1447 579 17 9 6 2 29377 17039 8813 3525 14689 14689 6472 6472 37563 23446 13499 618 38426 34882 1712 1832 138544 110727 27101 716 5150 3090 1545 515 88517 79665 8852 3218 1610 1608 8986 2246 6740 67083 21522 45561 GARDEN ENHANCEMENT PROJ 588410 588410 EQUIPMENT RENTAL 59613 59613 REPAIRS AND MAINTENANCE 48096 11154 36942 1541808 1189848 295834 56126 148622 440148 740840 3269664 62720 59412 45668 14238 13186 17052 15995 26329 350524 282049 10501 68475 508270 576351 137273 102228 1683075 4573897 69891 45889 101470 108639 143635 113432 314996 267960 X 989926 4047462 378153 258475 1368079 4305937 1683075 4573897 2878358 59500 0 X X 0 1 X 1 0 X 778114 847862 990830 356662 3765950 6739418 559080 234564 556065 674863 606435 2631007 1337194 1082426 1546895 1031525 4372385 9370425 1925 4425 2590 3375 2274 14589 3005487 3005487 1925 4425 2590 3375 3007761 3020076 6350349 33514 39215 39889 44448 83456 240522 33514 39215 39889 44448 83456 240522 1370708 1121641 1586784 1075973 4455841 9610947 0.66070 0.96580 0.02500 0.03220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 508270 73468 5387 576351 589213 -75864 5079 508270 525497 69320 5604 589213 485756 44325 4584 525497 414464 90 71202 485756 0.78222 0.11722 0.10056 1 0 350524 282049 68475 68475 LEASE LIABILITY 113432 113432 X 4478194 59500 5000 64500 4413694 6472 6472 4420166 1540336 5000 5000 1535336 6472 6472 1541808 PART III, LINE 1A: COLLECTIONS INCLUDE CERTAIN ITEMS ON EXHIBIT THROUGHOUT THE MANSION OR ITEMS HELD WITH PROVENANCE TO THE F.F. THOMPSON FAMILY. THE COLLECTIONS, WHICH WERE ACQUIRED EITHER THROUGH PURCHASE OR DONATION SINCE THE ORGANIZATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE RESTRICTED FOR THE PURCHASE OR MAINTENANCE OF COLLECTION ITEMS AS REQUIRED BY LAW AND WHEN APPLICABLE ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. PART III, LINE 4: SONNENBERG SHALL COLLECT ONLY ARTIFACTS, PHOTOGRAPHS AND ARCHIVAL MATERIALS THAT ARE IMPORTANT TO THE EXHIBITIONS, RESEARCH PROJECTS OR EDUCATIONAL PROGRAMS RELATED TO THE HISTORY OF THE SITE. THESE SHALL INCLUDE MATERIALS ORIGINAL TO THE MANSION AND/OR THE GARDENS AND MATERIALS OWNED, MADE OR USED BY THOSE WHO LIVED OR WORKED AT THE SITE. THESE MAY ALSO INCLUDE MATERIALS NOT ORIGINAL TO OR DIRECTLY ASSOCIATED WITH THE SITE THAT COULD SERVE TO FACILITATE INTERPRETATION OF SOME ASPECT OF SONNENBERG'S HISTORY. PART V, LINE 4: PERMANENTLY RESTRICTED CONTRIBUTIONS OBTAINED TO CREATE INCOME WHICH IS TO BE USED FOR OPERATIONS RESERVE FUND TO DATE. PART X, LINE 2: SONNENBERG GARDENS IS ORGANIZED AS A NONPROFIT CHARITY, AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2023, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE DECEMBER 31, 2020. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X 3 18535 FMV X SUPPLIES AND EQUIPMENT 0 5230 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY SINCE THE BOARD MAKES ALL FINAL DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD, REVIEWED FOR ACCURACY, AND FILED UPON APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ARE ASKED TO COMPLETE A STATEMENT AT THE FIRST MEETING OF THE YEAR STATING WHAT, IF ANY CONFLICTS OF INTEREST HAVE ARISEN. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR AND STAFF COMPENSATION PACKAGES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD FOR INITIAL APPROVAL AND ARE THEN SUBMITTED TO THE FULL BOARD FOR DISCUSSION AND A FINAL VOTE. ALSO, FOR THE PAST SEVERAL YEARS THE PRESIDENT OF THE BOARD HAS DELEGATED TO CHERYL ADAS THE REVIEW OF FULL-TIME STAFF. THE PRESIDENT AND VICE-PRESIDENT HAVE REVIEWED THE EXECUTIVE DIRECTOR'S PERFORMANCE. THEY REVIEW COMPENSATION LEVELS FOR COMPARABLE ORGANIZATIONS' FORM 990, PART VI, SECTION B, LINE 15B. THERE ARE NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 TO THE EXTENT PRACTICABLE, THE ORGANIZATION MAKES ACCESSIBLE TO THE PUBLIC UPON REQUEST, DOCUMENTATION PERTAINING TO ITS MISSION, CURRENT ACTIVITIES, MOST RECENT FINANCIAL REPORTS, CURRENT YEAR BUDGET AND ITS MOST RECENT INDEPENDENT AUDIT REPORT (UNLESS EXEMPT UNDER POL 87 FROM THE REFORM ACT.). THE BY-LAWS OF THE ORGANIZATION ARE A PUBLIC NEW YORK DOCUMENT. FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.