2024-02-27T11:36:52-06:00 2023-05-31 222217716 MILLS & DEFILIPPIS CPAS LLP 111 HOWARD BLVD STE 100 MT ARLINGTON NJ 07856 990 2022-06-01 222077760 FRIENDS OF THE FRELINGHUYSEN ARBORETUM (A NEW JERSEY NONPROFIT CORPORATION) FRIE 9739378803 PO BOX 2267 MORRISTOWN NJ 079622267 HEATHER EMELANDER PRESIDENT 9733267603 2024-02-19 1 HEATHER EMELANDER 999009999 1 STUART S WAGNER CPA P00057389 9739277780 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z HEATHER EMELANDER PO BOX 2267 MORRISTOWN NJ 07962 116793 0 X WWW.ARBORETUMFRIENDS.ORG X 1973 NJ TO FOSTER AND ENCOURAGE PUBLIC AWARENESS AND AN INTEREST IN HORTICULTURE AND THE FRELINGHUYSEN ARBORETUM. DEVELOP AND SPONSOR YOUTH AND ADULT EDUCATION PROGRAMS. 6 6 2 105 0 0 161652 40670 14049 24908 660 3480 18471 18966 194832 88024 11226 27843 0 0 38730 38806 0 0 4954 47484 56454 97440 123103 97392 -35079 372229 337150 0 0 372229 337150 X FRIENDS OF THE FRELINGHUYSEN ARBORETUM (A NEW JERSEY NONPROFIT CORPORATION) WAS INCORPORATED IN 1973 AS A NON-PROFIT ORGANIZATION TO ASSIST THE MORRIS COUNTY PARK COMMISSION IN DEVELOPING ITS HORTICULTURE FACILITIES, TO STIMULATE PUBLIC AWARENESS AND INTEREST IN THESE FACILITIES, ASSIST THE COMMISSION IN THE FORMATION OF AN OUTSTANDING HORTICULTURE LIBRARY AND SPONSOR PROJECTS AND EDUCATIONAL PROGRAMS THAT WILL PROVIDE OPPORTUNITIES FOR THE PUBLIC TO EXPAND ITS KNOWLEDGE OF HORTICULTURE AND THE NATURAL WORLD. 0 0 79553 27843 24908 EDUCATIONAL HORTICULTURE PROGRAMS 79553 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NJ X ERIN RANTAS 9739378803 PO BOX 2267 MORRISTOWN NJ 079622267 X HEATHER EMELANDER PRESIDENT 18.00 X X 0 0 0 LYNN SHAVELSON VICE PRESIDENT 4.00 X X 0 0 0 ERIN RANTAS TREASURER 4.00 X X 0 0 0 JUDY SNOW SECRETARY 10.00 X X 0 0 0 ILONA ONTSCHERENKI TRUSTEE 4.00 X 0 0 0 PAM POSNOCK TRUSTEE 4.00 X 0 0 0 0 0 0 0 0 0 0 0 33100 7570 40670 HORTICULTURE PROGRAMS 611600 24908 24908 24908 3480 3480 47735 28769 18966 18966 88024 24908 0 22446 25843 25843 2000 2000 35637 14254 17819 3564 3169 1267 1585 317 4000 4000 956 956 1313 657 656 4808 2404 2404 9660 7728 1932 403 403 4170 2085 1668 417 EDUCATIONAL PROGRAMS 16925 16925 BOOKKEEPING SERVICES 4750 4750 EDUCATIONAL NEWSLETTERS 4062 4062 MEMBERSHIP DEVELOPMENT 3164 2215 949 2243 113 2130 123103 79553 38596 4954 74141 34630 247546 198808 4287 1306 357 2981 50185 100731 372229 337150 0 0 X 271654 266196 100575 70954 372229 337150 372229 337150 -35079 0 X X 1 X 0 1 0 X 45068 52064 71079 161652 40670 370533 45068 52064 71079 161652 40670 370533 370533 2347 2817 1089 660 3480 10393 380926 362783 0.97270 0.98030 X 4287 1306 2981 2981 X PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FOLLOWS FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MAY 31 2023, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ORGANIZATION'S FINANCIAL STATEMENTS. GENERALLY, THE TAX YEARS BEFORE 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE AUTHORITIES. PLANT SALES 47735 47735 28769 47735 47735 28769 28769 18966 0 MORRIS COUNTY PARK COMMISSION 300 MENDHAM ROAD MORRISTOWN NJ 07960 226017478 25843 0 GROUNDSKEEPER, BULBS, PLANTS, AND ADIRONDACK CHAIRS FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE DRAFT ARE PROVIDED TO BOARD MEMBERS BEFORE FILING. ANY CHANGES TO THE DRAFT FORM 990 ARE PRESENTED TO THE ORGANIZATION'S OUTSIDE ACCOUNTANT AND THE DRAFT RETURN IS UPDATED TO REFLECT ANY CHANGES PER THE BOARD BEFORE THE FINAL RETURN IS PREPARED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MANAGEMENT AND BOARD MEMBERS ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE GOVERNING BODY AND MANAGEMENT WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES INFORMATION AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST. FORM 990, PART X11, LINE 1 MODIFIED CASH FORM 990, PART XII, LINE 2C: DURING THE FISCAL YEAR ENDED MAY 31, 2023 (TAX YEAR FORM 2022), THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS.