2024-12-17T15:34:59-06:00 2024-09-30 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2023-10-01 314379601 THE DAWES ARBORETUM DAWE 7403232355 7770 JACKSONTOWN ROAD SE NEWARK OH 43056 KATHERINE CARTER COO 7403232355 2024-12-11 1 1 NATOSHA CARR P01225377 5132413111 2024-12-11 2023 2024-10-15 13:58:12Z KATHERINE CARTER 7770 JACKSONTOWN ROAD SE NEWARK OH 43056 24274547 0 X HTTPS://WWW.DAWESARB.ORG X 1929 OH DEDICATED TO ENRICHING LIVES THROUGH THE CONSERVATION OF TREES, NATURE AND HISTORY. 14 14 101 346 0 0 1143763 1557467 296189 365745 13594521 3727447 111224 138141 15145697 5788800 0 0 0 0 4482103 5032255 0 0 585714 2640222 2998378 7122325 8030633 8023372 -2241833 92537906 104298514 382845 409569 92155061 103888945 X 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 5865898 162331 THE DAWES ARBORETUM SCIENCE & CONSERVATION AND GROUNDS DEPARTMENTS MANAGE 2,000 ACRES OF CONTIGUOUS LAND IN LICKING COUNTY, OHIO WHICH IS EXPLORED BY OVER 115,000 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 5,300 MEMBERS AND 346 VOLUNTEERS (INCLUDING TRAINED LAND STEWARDS) SUPPORT THE MISSION OF THE ARBORETUM ON AN ANNUAL BASIS. 341001 203414 THE DAWES ARBORETUM'S LEARNING AND ENGAGEMENT DEPARTMENT (L&E) INSTRUCTS AND ENGAGES DAILY WITH NEARLY 5,300 MEMBERS, 115,000 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, CAMP DAWES WELCOME OVER 3,200 SCHOOL-AGED CHILDREN (5-14) 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. 6206899 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 17 0 1 101 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 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 HENRY HAUSER CHAIR 1.52 X X 0 0 0 TED PRASSE SECRETARY 0.48 X X 0 0 0 DAVID TRAUTMAN TREASURER 0.83 X X 0 0 0 MEGAN WOOD TRUSTEE 0.66 X 0 0 0 COLLEY STOWELL TRUSTEE 1.64 X 0 0 0 MELISSA ARCH TRUSTEE 0.47 X 0 0 0 ERICH HUNKER TRUSTEE 0.62 X 0 0 0 PETER MANN TRUSTEE 0.25 X 0 0 0 LEE SMITH TRUSTEE 0.45 X 0 0 0 GARY MARTZ TRUSTEE 0.47 X 0 0 0 ANNE PORTER TRUSTEE 0.52 X 0 0 0 DALLAS BERKHEIMER TRUSTEE 0.83 X 0 0 0 TIM BOLON TRUSTEE 1.81 X 0 0 0 STERLING HEDRICK TRUSTEE 0.20 X 0 0 0 LUKE MESSINGER CEO (RESIGNED 3/22/24) 40.00 X 160214 0 28414 KATHERINE CARTER COO 40.00 X 122504 0 16135 BEVERLY TELEPCHAK SR DIR. OF BUSINESS ADMINISTRATION 40.00 X 93697 0 23227 ERIN FLYNN INTERIM VP OF ADVANCEMENT & MKTG 40.00 X 101003 0 9379 477418 0 77155 3 0 1 0 0 335167 248910 973390 12902 1557467 EDUCATIONAL PROGRAMS & RELATED 712190 203414 203414 ADMISSIONS 712190 161086 161086 MEMBER DUES 712190 1245 1245 365745 2063762 2063762 58603 0 58603 58603 58603 20090174 18426489 1663685 1663685 1663685 117491 59258 58233 58233 MISCELLANEOUS INCOME 900099 21305 21305 21305 5788800 365745 0 3865588 X 444191 360693 52202 31296 3482734 2815439 415629 251666 111640 86341 14228 11071 920751 788345 91334 41072 72939 62450 7235 3254 3500 3500 26650 26650 194901 194901 841740 493638 108619 239483 7271 7271 326118 289863 32749 3506 314155 254650 56468 3037 36889 29682 7160 47 579400 463520 115880 69245 69245 WORKSHOPS & ACTIVITIES 354433 341001 13432 EQUIPMENT 117817 117550 267 GAS & OIL 37410 37410 COLLECTION EXPENSE 30972 30972 57877 28074 28521 1282 8030633 6206899 1238020 585714 26679 768280 13657611 16859276 460946 727591 92686 56475 16584 21597 60475 56264 21076441 10592006 10282751 10484435 67443354 74777196 496820 547400 92537906 104298514 382845 409569 382845 409569 X 91692615 102861086 462446 1027859 92155061 103888945 92537906 104298514 -2241833 13975717 0 X X 0 1 X 1 0 X 446908 623826 618621 1143763 1557467 4390585 446908 623826 618621 1143763 1557467 4390585 4390585 1429294 1558312 2525652 1688730 2122365 9324353 2716 2561 4161 60032 79538 149008 13863946 1296236 0.31670 0.26750 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 - 2019 AMOUNT: $ 2,716. 2020 AMOUNT: $ 2,561. 2021 AMOUNT: $ 4,161. 2022 AMOUNT: $ 16,630. 2023 AMOUNT: $ 21,305. NET RETAIL SALES - 2022 AMOUNT: $ 43,402. 2023 AMOUNT: $ 58,233. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 3 148.51 0 0 0 1 1 1172.00 23302 X X 0 77765420 17247089 8648684 86363825 74355513 10944232 7534325 77765420 98484209 -18045154 5037173 1046369 74355513 76495436 25210788 2693605 528410 98484209 75869849 4350577 3136442 588548 76495436 1.00000 0.00000 0.00000 0 0 4817133 4817133 8010163 4847921 3162242 5743499 4228405 1515094 1275647 857228 418419 1229999 658452 571547 10484435 X 19644284 13975717 15410 13991127 5653157 194901 -59258 135643 5788800 7910400 15410 59258 74668 7835732 194901 194901 8030633 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 -59,258. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 59,258. PART III, LINE 4 DAWES ARBORETUM SPANS NEARLY 2,000 ACRES AND INCLUDES BEAUTIFUL GARDENS, EXTRAORDINARY PLANT COLLECTIONS AND DISTINCTIVE NATURAL AREAS. 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. X X X 0 0 0 0 0 0 0 0 0 LUKE MESSINGER CEO (RESIGNED 3/22/24) 160214 0 0 0 0 0 8376 0 20038 0 188628 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 THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW, EITHER ELECTRONICALLY OR BY MAIL. REQUESTS CAN BE MADE THROUGH: HTTPS://WWW.DAWES.ORG/CONTACT-US/ FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL: PROGRAM SERVICE EXPENSES 493,638. MANAGEMENT AND GENERAL EXPENSES 108,619. FUNDRAISING EXPENSES 239,483. TOTAL EXPENSES 841,740. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.