2025-02-19T21:35:19-05:00 2024-03-31 264137155 JJACPA Inc 1102 South Main St Suite 1 Fort Bragg CA 95437 990 2023-04-01 942800886 Mendocino Coast Botanical Gardens MEND 18220 N Highway 1 Fort Bragg CA 95437 Barbara Scott Treasurer 7079644352 2025-02-14 true true Joseph Arch P01213090 7079646325 2025-02-19 2023 2025-03-06 01:10:19Z 2217218 false X gardensbythesea.org X 1961 CA AS A NONPROFIT BOTANICAL GARDEN, OUR MISSION IS TO ENGAGE AND ENRICH LIVES BY DISPLAYING AND CONSERVING PLANTS IN HARMONY WITH OUR NORTHERN CALIFORNIA COASTAL ECOSYSTEMS AND TO PRESERVE PUBLIC ACCESS TO THE COAST. 12 12 46 77 0 0 184175 489129 1528347 1598059 17046 50121 10677 79909 1740245 2217218 0 0 1238977 1302343 0 27826 574602 796794 1813579 2099137 -73334 118081 2495798 2763180 248243 352546 2247555 2410634 AS A NONPROFIT BOTANICAL GARDEN, OUR MISSION IS TO ENGAGE AND ENRICH LIVES BY DISPLAYING AND CONSERVING PLANTS IN HARMONY WITH OUR NORTHERN CALIFORNIA COASTAL ECOSYSTEMS AND TO PRESERVE PUBLIC ACCESS TO THE COAST. false false 1861101 1893467 GENERAL ADMISSION FEES TO THE GARDENS REPRESENT MUCH OF THE ANNUALREVENUE FOR THIS ORGANIZATION. THE GARDENS ALSO HAVE VARIOUSMEMBERSHIPS AVAILABLE FOR THOSE WHO ARE INTERESTED IN BECOMING MOREINVOLVED WITH THE ORGANIZATION. MEMBERSHIPS ARE FOR AN ANNUAL TERM ANDARE RECORDED ON THE ACCRUAL BASIS OF ACCOUNTING. UNDER THIS METHOD OF ACCOUNTING REVENUE IS RECOGNIZED OVER THE TERM OF THE MEMBERSHIP.THE GARDENS PROVIDES FOR A RETAIL STORE, NURSERY AND CAFE TO PROVIDE SERVICES TO VISITORS.THE GARDENS ALSO OFFERS MANY PROGRAMS AND SERVICES INCLUDING EVENTS AND EDUCATIONAL PROGRAMS SUCH AS FREE ACCESS CLASSES TO SCHOOL CHILDREN,SCOOTERS FOR THE PHYSICALLY CHALLENGED. IT ALSO SPONSORS WORKSHOPS ANDMAINTAINS TRAILS. THE GARDENS PROVIDES FOR A RETAIL STORE, NURSERY AND CAFE TO PROVIDE SERVICES TO VISITORS THE GARDENS ALSO OFFERS MANY PROGRAMS AND SERVICES INCLUDING EVENTS ANDEDUCATIONAL PROGRAMS SUCH AS FREE ACCESS CLASSES TO SCHOOL CHILDREN,SCOOTERS FOR THE PHYSICALLY CHALLENGED. IT ALSO SPONSORS WORKSHOPS ANDMAINTAINS TRAILS. 1861101 true true false false false false false false false true true false false true false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true 14 0 true 46 true false false false false false false false false false false X 12 12 false false false false true false false true true false false true true true true true true true true false CA X X X Eva Ybarra 7079644352 18220 N Highway 1 Fort Bragg CA 95437 Molly Barker Executive Director 40.00 0.00 X X 96372 0 0 Susan Cimmiyotti Board Member 10.00 0.00 X 0 0 0 Jill Surdzial Board Member 10.00 0.00 X 0 0 0 Jean Mann Board Member 10.00 0.00 X 0 0 0 Jeanine Nadel Board Member 10.00 0.00 X 0 0 0 Howard Pollack Board Member 10.00 0.00 X 0 0 0 Liz OHara Board Member 10.00 0.00 X 0 0 0 Barbara Burkey MCRPD Representative 10.00 0.00 X 0 0 0 Lisa McCormack Board Member 10.00 0.00 X 0 0 0 Keith Stiver Vice President 10.00 0.00 X X 0 0 0 Barbara Scott Treasurer 10.00 0.00 X X 0 0 0 Tracy Barrett Secretary 10.00 0.00 X X 0 0 0 Tim Gage President 10.00 0.00 X X 0 0 0 96372 0 0 0 false false false 244173 25000 219956 62850 489129 Garden Admissions 713990 983323 983323 Workshops 713990 7211 7211 Special Events Revenue 713990 178035 178035 Nursery revenue 453220 97806 97806 Store revenue 453220 169166 169166 162518 162518 1598059 50121 50121 Other revenue 713990 41409 41409 Rental venue 713990 38500 38500 79909 2217218 1728089 0 0 1061541 949556 97735 14250 134915 126989 7654 272 105887 98050 6722 1115 13325 13325 3620 3620 41956 39347 2609 54928 52721 2207 19536 16323 3213 24530 33 24497 70830 70324 506 32700 23140 7908 1652 Credit Card Fees 59998 57210 2788 Event Expenses 76947 76947 Supplies and Materials 145244 144073 732 439 Utilities 46654 40119 6387 148 206526 166269 33095 7162 2099137 1861101 210210 27826 4154 4250 1584893 1781326 604 88142 108058 22318 30815 1477605 943481 531809 534124 263878 304607 2495798 2763180 137079 194530 93837 126766 17327 31250 248243 352546 X 2177911 2326676 69644 83958 2247555 2410634 2495798 2763180 118081 44998 0 X false true X true false X 223130 138574 195846 184175 489129 1230854 1429190 816902 1602656 1509747 1598059 6956554 1652320 955476 1798502 1693922 2087188 8187408 8187408 2562 766 627 17046 50121 71122 2562 766 627 17046 50121 71122 1654882 956242 1799129 1710968 2137309 8258530 0.99140 0.99760 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 85357 14084 1381 98060 92309 -5733 1219 85357 67930 15000 22291 12912 92309 80864 15000 27934 67930 87130 6266 80864 0.09870 0.90130 false false 201367 201367 357051 217362 139689 611235 456757 154478 307952 269362 38590 534124 MENDOCINO COMMUNITY FOUNDATION HOLD 304607 304607 X 2262216 44998 44998 2217218 2217218 2099137 2099137 2099137 Footnote for uncertain tax position under FIN 48 (Part X) The Foundation follows the guidance of FASB ASC 740 - Accounting for uncertainty in income taxes. As of March 31, 2023, management evaluated the Foundations tax positions and concluded that the Foundation had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustments to the financial statements. X 196 Used power tools 2 49850 fair market value X Kubota B tractor 1 13000 fair market value false false false Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION HAS APPROXIMATELY 3,500 MEMBERSHIPS Form 990 governing body review Part VI line 11 LINE 11B EXPLANATION - THE FINANCE COMMITTEE REVIEWS THE PREPARED TAXRETURNS AND AUTHORIZES FILING AFTER PRESENTATION AND ACCEPTANCE BY THEBOARD IN ACCORDANCE WITH THE FILING DEADLINE. Conflict of interest policy compliance Part VI line 12c CONFLICT OF INTEREST ANNUAL DISCLOSURE AND COMPLIANCE STATEMENTS AREUPDATED ANNUALLY BY THE BOARD MEMBERS AND REVIEWED BY THE EXECUTIVEDIRECTOR. THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER ALSO PREPARESTATEMENTS AND REPORTS CONFLICTS DIRECTLY TO THE BOARD, IF ANY EXIST. FORANY CONFLICT REPORTED, THE AFFECTED BOARD MEMBER IS PROHIBITED FROM PARTICIPATING IN THE VOTE AND DISCUSSIONS PERTAINING TO THE ISSUE ABOUTWHICH THE CONFLICT EXISTS CEO executive director top management comp Part VI line 15a ALL COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY INDEPENDENTMEMBERS OF THE EXECUTIVE COMMITTEE OF THE GOVERNING BODY. THE INDIVIDUALTHE ARRANGEMENT PERTAINS TO IS NOT PRESENT AT THE MEETING, WHICH ISDOCUMENTED IN THE BOARD MINUTES. BEFORE MAKING A REASONABLE COMPENSATIONDETERMINATION, THE BOARD RELIES UPON COMPARABILITY DATA FOR THREECOMPARABLE ORGANIZATIONS TO MCBG. COMPARABLE DATA IS BASED UPON SKILLSREQUIRED FOR THE POSITION, GEOGRAPHIC LOCATION, SIZE AND OPERATION OF MCBG.THE BOARD ALSO CONSIDERS THE LONGEVITY OF THE INDIVIDUAL TO CARRY OUT THEIRJOB DUTIES AND RESPONSIBILITIES. AFTER THE DETERMINATION IS MADE THE BASISFOR THE DETERMINATION IS DOCUMENTED IN BOARD MINUTES AND MAINTAINED IN THECOMPENSATION RECORDS. Other officer or key employee compensation Part VI line 15b ALL COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY INDEPENDENTMEMBERS OF THE EXECUTIVE COMMITTEE OF THE GOVERNING BODY. THE INDIVIDUALTHE ARRANGEMENT PERTAINS TO IS NOT PRESENT AT THE MEETING, WHICH ISDOCUMENTED IN THE BOARD MINUTES. BEFORE MAKING A REASONABLE COMPENSATIONDETERMINATION, THE BOARD RELIES UPON COMPARABILITY DATA FOR THREECOMPARABLE ORGANIZATIONS TO MCBG. COMPARABLE DATA IS BASED UPON SKILLSREQUIRED FOR THE POSITION, GEOGRAPHIC LOCATION, SIZE AND OPERATION OF MCBG.THE BOARD ALSO CONSIDERS THE LONGEVITY OF THE INDIVIDUAL TO CARRY OUT THEIRJOB DUTIES AND RESPONSIBILITIES. AFTER THE DETERMINATION IS MADE THE BASISFOR THE DETERMINATION IS DOCUMENTED IN BOARD MINUTES AND MAINTAINED IN THECOMPENSATION RECORDS. Form 990 availability to public Part VI line 18 GOVERNING DOCUMENTS INCLUDING THE CONFLICT OF INTEREST POLICY AND FINANCIALSTATEMENTS ARE AVAILABLE UPON REQUEST Governing documents etc available to public Part VI line 19 NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. Not undergone required audits or steps for audit part XII line 3b THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTIONPROCESS WITH REGARD TO THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OFCORPORATION 94-2800886MENDOCINO COAST BOTANICAL GARDENSITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR