2025-11-12T13:24:05-06:00 2024-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2024-01-01 611390688 YEW DELL INC YEWD 5022414788 6220 OLD LAGRANGE ROAD CRESTWOOD KY 40014 PAUL CAPPIELLO EXECUTIVE DIRECTOR 5022414788 2025-11-11 1 1 MELINDA L HECK P01392306 5024269660 2025-11-11 2024 2025-03-06 01:10:19Z PAUL CAPPIELLO 6220 OLD LAGRANGE ROAD CRESTWOOD KY 40014 11431174 0 X YEWDELLGARDENS.ORG X 2001 KY THE MISSION OF YEW DELL BOTANICAL GARDENS IS TO SPARK A PASSION FOR PLANTS AND GARDENING THROUGH ACCESSIBLE SCIENCE AND INSPIRING BEAUTY. 17 17 34 620 7040 0 9923419 2208737 359614 335700 176446 349173 179358 139327 10638837 3032937 0 0 0 0 1047508 1295808 0 0 98341 617871 702385 1665379 1998193 8973458 1034744 24605742 27779512 431196 1301605 24174546 26477907 X THE MISSION OF YEW DELL BOTANICAL GARDENS IS TO SPARK A PASSION FOR PLANTS AND GARDENING THROUGH ACCESSIBLE SCIENCE AND INSPIRING BEAUTY. 0 0 1606109 446497 YEW DELL BOTANICAL GARDENS IS AN INTERNATIONALLY RECOGNIZED CENTER FOR HORTICULTURAL DISPLAY, EDUCATION AND RESEARCH, LOCATED ON KENTUCKY'S ONLY HISTORIC LANDSCAPE LISTED ON THE NATIONAL REGISTER OF HISTORIC PLACES.YEW DELL OFFERS SCIENCE-BASED CLASSES, HANDS-ON WORKSHOPS AND COMMUNITY EVENTS, SUCH AS THE ANNUAL PLANT SALE, BOO DELL AND YULETIDE, FOR ALL AGES, FROM SCHOOLCHILDREN TO PROFESSIONALS. ONGOING RESEARCH EVALUATES AND DEVELOPS SUPERIOR PLANTS FOR THE REGION WHILE PROMOTING SUSTAINABLE GARDENING PRACTICES AND BREEDING INNOVATIVE SELECTIONS.THROUGH ADVOCACY, OUTREACH AND EDUCATION, YEW DELL INSPIRES A PASSION FOR PLANTS AND SUPPORTS BIODIVERSITY. ITS CULTURAL EVENTS AND HISTORIC AMENITIES ENRICH TOURISM, EDUCATION AND QUALITY OF LIFE THROUGHOUT THE REGION. FORMERLY THE HOME AND NURSERY OF THEODORE KLEIN, YEW DELL REMAINS A UNIQUE HORTICULTURAL ASSET AND RESPECTED COMMUNITY RESOURCE. 1606109 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 34 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X HOLLY ROGERS 5022414788 6220 OLD LAGRANGE ROAD CRESTWOOD KY 40014 ROB NUNNELLEY PRESIDENT 0.50 X X 0 0 0 ROSEMARY KIRKWOOD VICE PRESIDENT 0.50 X X 0 0 0 NELL BRADLEY SECRETARY 0.50 X X 0 0 0 C BARRET BIRNSTEEL TREASURER 0.50 X X 0 0 0 MARY ROUNSAVALL DIRECTOR 0.50 X 0 0 0 FAHR JUNEJA DIRECTOR 0.50 X 0 0 0 LISA BARR IMMEDIATE PAST PRESIDENT 0.50 X 0 0 0 SALLY VAIL DIRECTOR 0.50 X 0 0 0 SARAH SPURLOCK DIRECTOR 0.50 X 0 0 0 MARTHA HARGIS DIRECTOR 0.50 X 0 0 0 MARY BROECKER DIRECTOR 0.50 X 0 0 0 SUE BROWN DIRECTOR 0.50 X 0 0 0 JANA DOWDS DIRECTOR 0.50 X 0 0 0 PAT DWYER DIRECTOR 0.50 X 0 0 0 MARY ANNE THORNTON DIRECTOR 0.50 X 0 0 0 MARIANNE WELCH DIRECTOR 0.50 X 0 0 0 SHANNON BUDNICK DIRECTOR 0.50 X 0 0 0 PAUL CAPPIELLO EXECUTIVE DIRECTOR 40.00 X 177055 0 26625 HOLLY ROGERS DIRECTOR OF FINANCE AND OPERATIONS 40.00 X 100160 0 12606 277215 0 39231 2 0 1 0 EZ CONSTRUCTION COMPANY INC 7420 DISTRIBUTION DRIVE LOUISVILLE KY 40258 CONSTRUCTION 875750 1 122399 189392 1896946 434819 2208737 GARDEN EVENTS 900099 239442 239442 EDUCATION PROGRAMS 900099 96258 96258 335700 202146 202146 56012 0 56012 56012 56012 8335082 8188055 147027 147027 147027 13400 189392 60525 -47125 -47125 12200 0 12200 12200 260454 149657 110797 110797 ADVERTISING INCOME 513120 7040 7040 MISCELLANEOUS INCOME 900099 403 403 7443 3032937 446497 7040 370663 316447 237335 47467 31645 816644 712067 62747 41830 19014 14261 2852 1901 57630 43223 8645 5762 86073 64555 12911 8607 21750 21750 40088 40088 60151 58967 1184 103852 84698 12961 6193 82026 63436 18109 481 2113 2113 7306 6976 145 185 5864 5864 209298 156973 52325 46310 33980 11777 553 HORTICULTURE EXPENSEE 63998 63998 EDUCATION EVENTS 46449 46449 MISCELLANEOUS 5970 5557 413 RENTAL EVENT SUPPLIES A 5657 5657 1553 1553 1998193 1606109 293743 98341 101813 262887 1992928 1846570 257085 212354 54360 6394 26159 33437 10258 22808 10187370 2056144 6234754 8131226 7612092 8358001 8316293 8905835 24605742 27779512 126727 976042 147153 248605 157316 76958 431196 1301605 X 7369142 9708815 16805404 16769092 24174546 26477907 24605742 27779512 X 1034744 1090667 177950 X 0 1 X 1 0 X 1018356 1418647 3299593 1523419 2208737 9468752 1018356 1418647 3299593 1523419 2208737 9468752 405525 9063227 91689 97043 109027 231697 258158 787614 41560 16594 72100 9508 0 139762 182 223 207 293 403 1308 10397436 2702417 0.87170 0.86960 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BENEFICIAL INTEREST IN TRUST DATE: 04/24/23 AMOUNT: 8400000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98250 X X 0 4844952 205605 643687 42591 5651653 4212571 182718 724149 274486 4844952 4611647 420066 -647098 172044 4212571 3952655 105511 698148 144667 4611647 3796159 45627 328614 217745 3952655 0.00656 0.74560 0.24784 0 0 2251298 2251298 5255359 1851920 3403439 188580 132216 56364 2492133 72008 2420125 8131226 BENEFICIAL INTEREST IN CHARITABLE TRUST 8905835 8905835 X 4335316 1090667 13325 238475 1342467 2992849 40088 40088 3032937 2031955 13325 60525 73850 1958105 40088 40088 1998193 PART III, LINE 4: YEW DELL IS AN INTERNATIONALLY-RECOGNIZED CENTER OF GARDENING, PLANTS, AND EDUCATION, ALL OFFERED IN A STUNNING SITE OF SIGNIFICANT HISTORICAL IMPORTANCE. ARTWORK, INCLUDING SCULPTURES, ENHANCES THE NATURAL BEAURY OF THE GARDENS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF TWO INDIVIDUAL FUNDS, ONE OF WHICH WAS ESTABLISHED FOR OPERATIONS AND THE OTHER FOR THE NURSERY PROGRAM. PART X, LINE 2: YEW DELL, INC. IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). YEW DELL, INC. FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO YEW DELL'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2024 AND 2023, YEW DELL DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEAR THEN ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 60,525. CHANGE IN BENEFICIAL INTEREST IN THIRD-PARTY TRUST 177,950. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 60,525. TWILIGHT IN THE GARDEN 202792 189392 13400 16390 28735 15400 202792 189392 13400 16390 28735 15400 60525 -47125 X 0 0 0 0 0 0 0 0 0 PAUL CAPPIELLO EXECUTIVE DIRECTOR 168055 0 9000 0 0 0 5311 0 21314 0 203680 0 0 0 X 19 428458 FMV X SUPPLIES 5 6361 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS PASSED A POLICY DIRECTING THE BODY TO REVIEW THE COMPLETED 990 PRIOR TO FILING EACH YEAR. THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS IN HARD COPY DURING A BOARD MEETING OR ELECTRONICALLY VIA EMAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO BOARD MEMBERS AND STAFF. THOSE WITH A POTENTIAL CONFLICT COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AND SUBMIT IT TO THE BOARD CHAIRMAN. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST DISCLOSURE FORM. IF A CONFLICT EXISTS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT ARE INVESTIGATED TO DETERMINE IF THERE EXISTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE BEFORE IT ENTERS INTO THE TRANSACTION OR AGREEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CHAIRMAN PERFORMS THE ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS DISCUSSES THE EXECUTIVE DIRECTOR'S CURRENT COMPENSATION AND ANY ADJUSTMENT FOR THE COMING YEAR. MINUTES OF THE MEETING/DISCUSSION ARE RECORDED AND MAINTAINED BY THE BOARD CHAIRMAN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL TRUST 177,950.