2024-05-03T18:17:01-05:00 2023-06-30 390859910 BAKER TILLY US LLP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2022-07-01 946050168 SAN FRANCISCO BOTANICAL GARDEN SOCIETY AT STRYBING ARBORETUM SANF 4156611316 1199 9TH AVENUE AT LINCOLN WAY SAN FRANCISCO CA 94122 STEPHANIE LINDER CEO 4156611316 2024-04-29 1 STEPHANIE LINDER 999009999 0 BRIAN YACKER P00401346 9492222999 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GARDENS OF GOLDEN GATE PARK STEPHANIE LINDER 1199 9TH AVENUE AT LINCOLN WAY SAN FRANCISCO CA 94122 19951306 0 X WWW.SFBG.ORG X 1955 CA SAN FRANCISCO BOTANICAL GARDEN SOCIETY CO-OPERATES THE CONSERVATORY OF FLOWERS, JAPANESE TEA GARDEN, AND SAN FRANCISCO BOTANICAL GARDEN IN PARTNERSHIP WITH SAN FRANCISCO RECREATION AND PARKS DEPARTMENT. 24 23 116 687 0 0 5607294 3095931 1553195 2962219 228380 283692 58903 213645 7447772 6555487 0 0 0 0 2500891 4284310 23950 29975 476511 1653383 2367245 4178224 6681530 3269548 -126043 28257332 29395819 1826437 2271238 26430895 27124581 X GARDENS OF GOLDEN GATE PARK CONNECTS PEOPLE TO PLANTS, THE PLANET, AND EACH OTHER. SAN FRANCISCO BOTANICAL GARDEN SOCIETY (SFBGS) IS NOW DOING BUSINESS AS THE GARDENS OF GOLDEN GATE PARK, WITH AN AMENDMENT TO A LEASE AND MANAGEMENT AGREEMENT WITH THE SAN FRANCISCO RECREATION AND PARKS DEPARTMENT WHICH ADDED THE CONSERVATORY OF FLOWERS AND JAPANESE TEA GARDEN, EFFECTIVE JULY 1, 2022. 0 0 2258482 2199999 VISITOR EXPERIENCE - BETWEEN JULY 1, 2022 AND JUNE 30, 2023, SFBGS WELCOMED 1,205,746 VISITORS OF WHICH 43% VISITED FREE OF CHARGE. IN THIS SAME PERIOD, 7,914 HOUSEHOLDS WERE MEMBERS OF THE ORGANIZATION AND SO WERE ENTITLED TO FREE ADMISSION AS A MEMBERSHIP BENEFIT. SFBGS OPERATES A BOOKSTORE AND GIFT SHOPS AND MANAGES ALL COMMUNITY ENGAGEMENT EFFORTS ON BEHALF OF SFBGS. PROGRAM SERVICE REVENUE INCLUDES BOOKSTORE/GIFT SHOP SALES NET OF INVENTORY COSTS, INCOME FROM PRIVATE EVENTS, AND ADMISSIONS INCOME. ADMISSIONS INCOME FROM NON-RESIDENTS IS COMPRISED OF REIMBURSED COSTS TO OPERATE THE PROGRAM, AS WELL AS AN ALLOCATION OF SFBGS' ADMISSIONS RECEIPTS FOR COMMUNITY ENGAGEMENT. TOTAL ADMISSIONS RECEIPTS DURING FISCAL YEAR 2023 WERE APPROXIMATELY $7.7 MILLION, WHICH SUPPORTS IMPROVEMENTS TO THE GARDENS, PUBLIC PROGRAMS, AND COVERS MOST OF THE SAN FRANCISCO RECREATION & PARK DEPARTMENT'S COSTS FOR HORTICULTURAL STAFF AND UPKEEP, AS WELL AS FACILITIES MAINTENANCE. OUT OF THE TOTAL RECEIPTS, SFBGS EARNED APPROXIMATELY $1.25 MILLION IN REIMBURSED PERSONNEL AND OTHER OPERATING COSTS AND $650,000 TO OPERATE COMMUNITY ENGAGEMENT PROGRAMS. 2516752 1041066 PROGRAMS AND PARTNERSHIPS - SFBGS MAINTAINS A HORTICULTURAL LIBRARY, OFFERS YEAR-ROUND EDUCATIONAL AND COMMUNITY PROGRAMMING, AND MANAGES AN EXTENSIVE VOLUNTEER PROGRAM. DURING THE FISCAL YEAR ENDED JUNE 30, 2023, SFBGS SERVED 28,546 CHILDREN WHO WERE ABLE TO INTERACT WITH NATURE THROUGH SCHOOLYEAR, SUMMER, AND FAMILY PROGRAMS. SFBGS ENGAGED 687 VOLUNTEERS WHO CONTRIBUTED 13,286 HOURS TO VIRTUALLY EVERY ASPECT OF SFBGS' OPERATIONS. PROGRAM SERVICE REVENUE INCLUDES TICKETED COMMUNITY EVENTS, CLASS AND TRAINING FEES, AS WELL AS BOOKS AND ART SOLD BY THE LIBRARY. 481352 62846 COLLECTIONS AND CONSERVATION - SFBGS FUNDS GARDEN IMPROVEMENTS AND PROVIDES CURATORIAL AND PLANT COLLECTIONS MANAGEMENT SERVICES AT CONSERVATORY OF FLOWERS, JAPANESE TEA GARDEN, AND SAN FRANCISCO BOTANICAL GARDEN. AS OF JUNE 30, 2023, THERE WERE 11,992 ACCESSIONS IN THE BOTANICAL GARDEN'S LIVING COLLECTIONS, COMPRISED OF 7,625 DIFFERENT KINDS OF PLANTS, 12% OF WHICH ARE OF WILD COLLECTED ORIGIN. THESE SERVICES ARE JUST BEGINNING TO BE PROVIDED AT THE OTHER TWO SITES. PROGRAM SERVICE REVENUE INCLUDES PLANT SALES; FOR THE FISCAL YEAR ENDED JUNE 30, 2023 MORE THAN 18,856 PLANTS WERE SOLD TO THE COMMUNITY. 5256586 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 116 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X WENDY BEAR 4156611316 1199 9TH AVENUE AT LINCOLN WAY SAN FRANCISCO CA 94122 STEPHANIE LINDER CEO 40.00 X X 195996 0 531 SARAH RYAN CHAIR OF THE BOARD 4.00 X X 0 0 0 CAROL IZUMI VICE CHAIR 1.00 X X 0 0 0 JENNIFER PETERSEN TREASURER AND FC CHAIR 1.00 X X 0 0 0 LISA SERWIN SECRETARY AND AC CHAIR 1.00 X X 0 0 0 DELLE MAXWELL PAST CHAIR OF THE BOARD 1.00 X 0 0 0 DON BALDOCCHI PAST CHAIR OF THE BOARD 1.00 X 0 0 0 ADAM GREENSPAN DIRECTOR 1.00 X 0 0 0 CLAIRE MYERS DIRECTOR 1.00 X 0 0 0 CRISTINA JONES DIRECTOR 1.00 X 0 0 0 DR JOANNE WHITNEY DIRECTOR 1.00 X 0 0 0 DR JOSEPH C BARBACCIA DIRECTOR 1.00 X 0 0 0 DR VANESSA HANDLEY DIRECTOR 1.00 X 0 0 0 FEI TSEN DIRECTOR 1.00 X 0 0 0 JANE CHIN DIRECTOR 1.00 X 0 0 0 JOSEPH ROTHLEUTNER DIRECTOR 1.00 X 0 0 0 LUCY FISHER DIRECTOR 1.00 X 0 0 0 MARY ELLEN HANNIBAL DIRECTOR 1.00 X 0 0 0 RUTH WILCOX DIRECTOR 1.00 X 0 0 0 SAUL NADLER DIRECTOR 1.00 X 0 0 0 SUSAN HUNTER DIRECTOR 1.00 X 0 0 0 SUSAN ZETZER DIRECTOR 1.00 X 0 0 0 TISH BROWN DIRECTOR 1.00 X 0 0 0 ZANE GRESHAM DIRECTOR 1.00 X 0 0 0 MICHAEL CHRISTMAN DIRECTOR OF FINANCE-STARTED 10/17/22 40.00 X 24233 0 1466 BRENDAN LANGE DIR. OF MARKETING AND COMMUNICATIONS 40.00 X 115101 0 5119 RYAN GUILLOU DIR. OF COLLECTIONS AND CONSERVATION 40.00 X 108273 0 5925 REBECCA PAIGE ASSOC. DIR. OF PHILANTHROPY 40.00 X 102396 0 5996 545999 0 19037 4 0 1 0 ROEBUCK CONSTRUCTION 1780 OAKDALE AVE SAN FRANCISCO CA 94124 CONSTRUCTION 1431158 AM STAR CONSTRUCTION INC 2315 SOUTH BASCOM AVE 200 CAMPBELL CA 95008 CONSTRUCTION 310166 EIS CONSULTING 204 SADDLE BLANKET DRIVE DRIPPING SPRINGS TX 78620 IT CONSULTING 175593 3 495841 498036 112671 1989383 3095931 VISITOR EXPERIENCE 900099 1929949 1929949 PRIVATE EVENTS 900099 569217 569217 PROGRAMS/PARTNERSHIPS 900099 463053 463053 2962219 288830 288830 13003263 13008401 -5138 -5138 -5138 52350 498036 182093 -129743 -129743 547017 205325 341692 341692 MISCELLANEOUS 900099 1696 1696 1696 6555487 3303911 0 155645 321655 98056 152607 70992 3458445 2859653 306869 291923 234923 174793 40094 20036 269287 222475 18542 28270 9235 3402 4790 1043 50125 18466 25998 5661 29975 29975 60676 60676 584742 559900 21684 3158 307362 307227 135 377280 349333 27947 238495 117890 120605 124964 52172 72792 6223 5038 1185 934 739 195 29099 10720 15092 3287 47405 24171 23234 SUPPLIES 199783 196867 2916 0 GARDEN PROJECTS & MAINT 190047 146533 21348 22166 MISCELLANEOUS 64376 34116 30260 PAYMENT TO SF RPD 40397 40397 36102 34638 1464 6681530 5256586 948433 476511 5264 350545 5171099 3863814 5230003 103766 375685 728928 57543 58939 45615 108234 7390091 711188 4793558 6678903 10152100 13524397 2418821 3660886 0 106000 7644 211407 28257332 29395819 788168 887649 415069 390260 623200 993329 1826437 2271238 X 3786572 4114766 22644323 23009815 26430895 27124581 28257332 29395819 X -126043 1146729 -327000 X X 0 1 X 1 0 X 2368595 2550449 3080334 5607294 3095931 16702603 2368595 2550449 3080334 5607294 3095931 16702603 2013248 14689355 14084 432 114645 451150 288830 869141 9305 83507 18944 2593 1696 116045 17687789 10271520 0.83050 0.38260 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 9,305. 2019 AMOUNT: $ 83,507. 2020 AMOUNT: $ 18,944. 2021 AMOUNT: $ 2,593. 2022 AMOUNT: $ 1,696. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16010205 1350457 17360662 19833645 220292 -2489795 1553937 16010205 53937 19779708 82339 82339 19833645 53937 53937 53003 934 53937 0.00000 1.00000 0.00000 0 0 5948792 5948792 85842 76234 9608 620901 600204 20697 734556 34750 699806 6678903 PRIVATE EQUITY FUNDS 3660886 F 3660886 DUE TO CITY & COUNTY OF SAN FRANCISCO 784156 LEASE LIABILITIES 209173 993329 X 7896796 1146729 73163 1219892 6676904 60676 -182093 -121417 6555487 6876110 73163 182093 255256 6620854 60676 60676 6681530 PART V, LINE 4: DONOR RESTRICTED FUNDS SET ASIDE FOR THE CONTINUED VITALITY OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE, SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. EACH YEAR, MANAGEMENT CONSIDERS WHETHER THE ORGANIZATION HAS ENGAGED IN ANY ACTIVITIES THAT COULD AFFECT THE ORGANIZATION'S INCOME TAX STATUS OR RESULT IN TAXABLE INCOME. MANAGEMENT BELIEVES THAT ANY POSITIONS THE ORGANIZATION HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. ACCORDINGLY, THERE ARE NO POTENTIAL LIABILITIES TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -182,093. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 182,093. X X X X X X 1 CHRISTINE SCULATI 1569 SOLANO AVE 548 BERKELEY CA 94707 FOUNDATION GRANTWRITING & SUBMISSION 0 0 29975 -29975 29975 -29975 CA GALA FOR THE GARDENS 550386 498036 52350 74665 64382 43046 550386 498036 52350 74665 64382 43046 182093 -129743 X 0 0 0 0 0 0 0 0 0 STEPHANIE LINDER CEO 195996 0 0 0 0 0 0 0 531 0 196527 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY THE SAME FIRM CONDUCTING THE AUDIT FOR SFBGS FROM INFORMATION PROVIDED TO IT BY MANAGEMENT. A DRAFT IS REVIEWED BY MANAGEMENT AND CHANGES, AS NECESSARY, ARE COMPLETED. A FULL COPY OF THE REVISED DRAFT IS REVIEWED BY THE AUDIT COMMITTEE, INCLUDING THE COMPLETE SCHEDULE B. UPON THE AUDIT COMMITTEE'S APPROVAL, THE PUBLIC DISCLOSURE COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND RELATED PARTY AFFILIATIONS. POTENTIAL CONFLICTS OF INTEREST INVOLVING BOARD MEMBERS OR THE CEO ARE REVIEWED BY THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS REGARDING OTHER PERSONNEL ARE REVIEWED BY THE CEO. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE CEO IN ACCORDANCE WITH IRS RULES AND REGULATIONS AND THE ORGANIZATION'S POLICIES AND PROCEDURES. SALARY SURVEYS AND COMPARABLES FOR POSITIONS BROADLY AT BOTH FOR-PROFIT AND NON-PROFIT ORGANIZATIONS, INSIDE AND OUTSIDE OF THE BAY AREA, AS WELL AS COLI-ADJUSTED WITHIN THE PUBLIC GARDEN INDUSTRY ITSELF ARE USED TO DETERMINE AND SET COMPENSATION. THE BOARD APPROVES OFFICER COMPENSATION LEVELS. COMPENSATION OF OTHER KEY EMPLOYEES IS DETERMINED BY THE CEO SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENT IS POSTED ON THE ORGANIZATION'S WEBSITE AND THE GOVERNING DOCUMENTS ARE AVAILABLE BY WRITTEN REQUEST. THE CONFLICT OF INTEREST POLICY IS NOT AVAILABLE FOR THE PUBLIC TO VIEW. FORM 990, PART XI, LINE 9: SF PARKS ALLIANCE DEFICIT -327,000. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.