2025-11-14T12:54:47-06:00 2024-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 101 SOUTH 5TH STREET STE 2100 LOUISVILLE KY 40202 990 2024-01-01 611297238 WATERFRONT BOTANICAL GARDENS INC WATE 5022765404 1800 MARINAS EDGE WAY 101 LOUISVILLE KY 40206 BEN RULEY TREASURER 5022765404 2025-11-12 1 1 MELANIE MCPEAK P01346034 8885871719 2024 2025-03-06 01:10:19Z PHILIP KOESTER 1800 MARINAS EDGE WAY 101 LOUISVILLE KY 40206 7790532 0 X WATERFRONTGARDENS.ORG X 1995 KY TO DEVELOP AN URBAN BOTANICAL GARDEN BY TRANSFORMING A LANDFILL AND CREATING A PLACE WHERE NATURE PROSPERS AND PEOPLE THRIVE THROUGH EDUCATION, ENTERTAINMENT, COMMUNITY, AND TOURISM. 24 24 37 268 0 0 4748106 7201217 76571 67943 1282 -168601 251046 308432 5077005 7408991 0 505200 0 0 1765438 1522736 0 62775 450314 1607889 1549868 3373327 3640579 1703678 3768412 21267574 25307822 777312 757096 20490262 24550726 TO DEVELOP AN URBAN BOTANICAL GARDEN BY TRANSFORMING A LANDFILL AND CREATING A PLACE WHERE NATURE PROSPERS AND PEOPLE THRIVE THROUGH EDUCATION, ENTERTAINMENT, COMMUNITY, AND TOURISM. 0 0 2763107 505200 67943 TOURS AND EDUCATION CLASSES TO IMPROVE THE PUBLIC'S UNDERSTANDING OF THE BENEFITS OF GARDENS. 2763107 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 37 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X OFELIA M CARDENAS 5022765404 1800 MARINAS EDGE WAY STE 101 LOUISVILLE KY 40142 PHILIP KOESTER PRESIDENT 40.00 0.00 X X 140000 0 0 KEVIN FENNELL CHAIR 1.00 0.00 X X 0 0 0 BEN SIMMONS VICE CHAIR 1.00 0.00 X X 0 0 0 NANCY DAVIS SECRETARY 1.00 0.00 X X 0 0 0 BEN RULEY TREASURER 1.00 0.00 X X 0 0 0 KAREN DAHLEM BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID GRAESER BOARD MEMBER 1.00 0.00 X 0 0 0 MARGARET BELL BOARD MEMBER 1.00 0.00 X 0 0 0 FRANK TRE CAMPISANO BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID CARPENTER BOARD MEMBER 1.00 0.00 X 0 0 0 WILL GREENE BOARD MEMBER 1.00 0.00 X 0 0 0 MARY GWYNNE DOUGHERTY BOARD MEMBER 1.00 0.00 X 0 0 0 MATTHEW BOONE GARDINER BOARD MEMBER 1.00 0.00 X 0 0 0 JOE GRAVISS BOARD MEMBER 1.00 0.00 X 0 0 0 SALLY GRAY BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID GREY BOARD MEMBER 1.00 0.00 X 0 0 0 KATHY OYLER BOARD MEMBER 1.00 0.00 X 0 0 0 MERRY KAY POE BOARD MEMBER 1.00 0.00 X 0 0 0 KRISTEN WEBB BOARD MEMBER 1.00 0.00 X 0 0 0 MATTHEW RUTHERFORD BOARD MEMBER 1.00 0.00 X 0 0 0 CHASE SANDERS BOARD MEMBER 1.00 0.00 X 0 0 0 FRANCES SCHOLTZ BOARD MEMBER 1.00 0.00 X 0 0 0 CLAY STINNETT BOARD MEMBER 1.00 0.00 X 0 0 0 MAC WILLETT BOARD MEMBER 1.00 0.00 X 0 0 0 DAVENA VOWELS CHIEF OPERATING OFFICER (THRU 1/24) 40.00 0.00 X X 28633 0 0 KATHRYN MAIER FORMER PRESIDENT 0.00 0.00 X 28847 0 0 197480 0 0 1 1 0 0 0 60581 20000 4953197 2167439 3710 7201217 PROGRAM REVENUE 900099 50446 50446 TOURS AND EDUCATION REVENUE 900099 17497 17497 67943 125362 125362 289006 2018 286988 286988 286988 60348 354311 -293963 -293963 -293963 46286 20000 25212 21074 21074 MISCELLANEOUS REVENUE 900099 370 370 370 7408991 67943 0 139831 505200 505200 140000 105000 14000 21000 1143678 904840 120645 118193 36899 27674 3690 5535 101661 76246 10167 15248 100498 75373 10050 15075 102400 15360 61440 25600 48500 7275 29100 12125 62775 62775 113 113 128838 92606 16236 19996 129380 103504 25876 17152 10061 3834 3257 32323 21350 5162 5811 177926 131427 19138 27361 2495 1996 499 730418 547814 73042 109562 36801 33121 1840 1840 DEVELOPMENT 39439 31551 7888 GARDENING AND LANDSCAPI 36977 36977 EDUCATION 22959 22959 DONOR CULTIVATION 18100 18100 26047 12773 6338 6936 3640579 2763107 427158 450314 151498 148885 1528013 5663030 1786681 3108972 474352 108561 43228 58546 19169833 2979037 17241949 16190796 11151 15126 30702 13906 21267574 25307822 286596 266097 459000 476637 31716 14362 777312 757096 X 16012680 14862116 4477582 9688610 20490262 24550726 21267574 25307822 3768412 292052 0 X 1 X 0 1 0 X 2142868 5078256 3976167 4748106 7201217 23146614 2142868 5078256 3976167 4748106 7201217 23146614 674731 22471883 68278 2074 222325 243512 414368 950557 21074 21074 11351 311 370 12032 24130277 394006 0.93130 0.92540 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 11,351. 2021 AMOUNT: $ 311. 2024 AMOUNT: $ 370. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 48500 0 0 48500 0 PART II-B, LINE 1: WATERFRONT BOTANICAL GARDENS, INC. (WBG) PAYS A LOBBYING GROUP TO LOBBY FOR STATE GOVERNMENT FUNDS. THE LOBBYING GROUP MEETS WITH STATE LEGISLATORS ON WBG'S BEHALF AND SETS UP MEETINGS BETWEEN WBG'S EXECUTIVE DIRECTOR AND STATE LEGISLATORS. 6043898 780 862237 276465 6630450 2200626 3601872 514840 273440 6043898 2734690 1395 -438362 97097 2200626 2423413 2563 394238 85524 2734690 2176701 327672 80960 2423413 0.00000 0.99760 0.00240 0 1 1 1597999 1597999 8891605 1401648 7489957 334161 187745 146416 8346068 1389644 6956424 16190796 OPERATING LEASE LIABILITY 14362 14362 X PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO SUPPORT THE ONGOING OPERATIONS OF THE WATERFRONT BOTANICAL GARDENS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FOR FEDERAL INCOME TAX PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. X X X X X X X 1 MARY MILLER 417 E 10TH STREET NEW ALBANY IN 47150 GRANT WRITER 0 177370 62775 114595 177370 62775 114595 FASCINATOR 26600 10000 16600 12286 2947 GALA 39686 10000 29686 5082 4897 66286 20000 46286 17368 7844 25212 21074 1 BEARGRASS CREEK FIELDS INC 1404 REGAL SPRINGS COURT LOUISVILLE KY 40205 994989734 501C3 0 505200 BOOK 12.63 ACRES OF LAND FOR USE IN THE EXEMPT PURPOSE OF THE ORGANIZATION. 1 0 1 0 0 0 0 0 0 0 0 KATHRYN MAIER FORMER PRESIDENT 28847 0 0 0 0 0 0 0 0 0 28847 0 0 0 PART I, LINE 4A DAVENA VOWELS, FORMER CHIEF OPERATING OFFICER RECEIVED A TOTAL SEVERANCE PAYMENT OF $22,453 WHICH WAS PAID IN INSTALLMENTS THROUGH NORMAL PAYROLL CYCLES UNTIL THE FULL AMOUNT WAS PAID. KATHRYN MAIER, FORMER PRESIDENT RECEIVED A TOTAL SEVERANCE PAYMENT OF $28,847 WHICH WAS PAID IN INSTALLMENTS THROUGH NORMAL PAYROLL CYCLES UNTIL THE FULL AMOUNT WAS PAID. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC OR PAPER COPY IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL CONTRACTS ARE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE PRESIDENT INCLUDED A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 AN INDIVIDUAL MAY REQUEST A TIME TO REVIEW OUR FINANCIAL STATEMENTS AND DOCUMENTS. THEY WILL BE PROVIDED THE STATEMENTS AND DOCUMENTS FOR REVIEW. IF THEY REQUEST A COPY THEY WILL BE CHARGED A NOMINAL FEE TO COVER THE COPY COSTS AND RECEIVE A COPY WITHIN 7 DAYS. HELEN HARRIGAN TUA FBO BOTANICA 4350 BROWNSBORO ROAD SUITE 210 LOUISVILLE KY 40207 347113033 TO SUPPORT WATERFRONT BOTANICAL GARDENS KY 501(C)(3) LINE 12A, I N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0