2025-11-16T20:39:57-06:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 822625052 DALLAS ARBORETUM FOUNDATION % GARY DOUBRAVA DALL 2143632126 8525 GARLAND ROAD DALLAS TX 75218 rosser newton PRESIDENT 2145156555 2025-11-17 true true MARC A AZAR P91739349 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z X SABINA CARR 8525 GARLAND ROAD DALLAS TX 75218 9914348 false X N/A X 2017 TX THE SOLE PURPOSE OF THE DALLAS ARBORETUM FOUNDATION (DAF) IS TO HOLD ASSETS TO SUPPORT THE OPERATIONS OF THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC. AND TO HELP ENSURE ITS LONG-TERM FISCAL STABILITY. 7 7 0 7 0 5023328 2806913 0 0 687089 1548229 0 0 5710417 4355142 377416 578659 0 0 0 0 0 0 0 92851 147116 470267 725775 5240150 3629367 21713809 26157707 0 0 21713809 26157707 X THE SOLE PURPOSE OF THE DALLAS ARBORETUM FOUNDATION (DAF) IS TO HOLD ASSETS TO SUPPORT THE OPERATIONS OF THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC. AND TO HELP ENSURE ITS LONG-TERM FISCAL STABILITY. false false 605490 578659 THE SOLE PURPOSE OF THE DALLAS ARBORETUM FOUNDATION IS TO HOLD ASSETS TO SUPPORT THE OPERATIONS OF THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC. AND HELP TO ENSURE THE LONG-TERM FISCAL STABILITY OF THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC. FUNDS GENERATED FROM INVESTMENT INCOME EARNED THROUGH INVESTMENT CORPUS, ANNUAL FUNDRAISING EVENTS AND ON-GOING DONOR PROSPECT SOLICITATION. FUNDRAISING ACTIVITIES INCLUDE SOLICITATION OF INDIVIDUAL AND CORPORATE DONORS, SPECIAL EVENTS, AND APPEALS THROUGH MAIL AND EMAIL. THESE ACTIVITIES ARE CONDUCTED PRIMARILY IN THE DALLAS/FORT WORTH METROPLEX. 605490 true true false false false false false false false true false false false false false true true false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true false false false X GARY DOUBRAVA 2143632126 8617 GARLAND ROAD DALLAS TX 75218 SABRINA CARR PRESIDENT & CEO 1.0 39.0 X 0 421430 21443 GARY DOUBRAVA JR CFO 0.0 40.0 X 0 183964 37060 CHRISTIE ECKLER CAO 1.0 39.0 X 0 116374 6234 REBECCA BILLINGS CFO (THROUGH 5/7/24) 1.0 39.0 X 0 20173 2143 MARY BRINEGAR PERSIDENT/CEO(THROUGH 1/12/24) 1.0 39.0 X 0 1865 75 TOM MCCASLAND CHAIR 1.0 0.0 X X 0 0 0 ALAN WALNE SECRETARY 1.0 0.0 X X 0 0 0 STEVE COKE DIRECTOR 1.0 0.0 X 0 0 0 JUDY GIBBS DIRECTOR 1.0 0.0 X 0 0 0 JOAN HILL DIRECTOR 1.0 0.0 X 0 0 0 JIM RYAN DIRECTOR 1.0 0.0 X 0 0 0 BRIAN SHIVERS DIRECTOR 1.0 0.0 X 0 0 0 0 743806 66955 14 false true false 0 2806913 2806913 0 809636 809636 0 0 0 0 0 6297800 5559206 738594 738593 738593 0 0 0 0 0 0 0 0 0 0 4355142 1548229 578659 578659 0 0 0 0 0 0 0 0 0 26831 26831 0 0 0 0 120285 120285 0 0 0 0 0 0 0 0 0 0 0 0 0 0 725775 605490 120285 0 0 876792 0 0 831920 405854 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20881889 24875061 0 0 0 0 0 0 0 0 21713809 26157707 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 21713809 26157707 21713809 26157707 21713809 26157707 X 3629367 884496 -69965 X false true X true false X X X 1 DALLAS ARBORETUM & BOTANICAL SOC 237375815 7 true 578659 0 1 578659 0 0.00000 true false false false false false false false false false false false false false false false false PART IV, SECTION B, LINE 1 - EXPLANATION OF HOW SUPPORTED ORGS. MANAGED THREE OF THE SEVEN DIRECTORS OF THE FOUNDATION ARE APPOINTED BY THE DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC.(DABS). THE FOUNDATION WILL ONLY MAKE GRANTS TO DABS. THE FOUNDATION AND DABS HAVE A SHARED SERVICES AGREEMENT FOR THE PROVISION OF FUNDRAISING AND ADMINISTRATIVE SERVICE AND CERTAIN FACILITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21713809 2806913 2242475 605490 26157707 15148244 5023328 1919653 377416 21713809 14679423 2778879 -1538437 573909 197712 15148244 10022963 3769391 1216659 329590 14679423 9497317 139160 750755 301697 62572 10022963 1.00000 false false 0 0 X 5119353 884496 884496 4234857 120285 120285 4355142 675455 69965 69965 605490 120285 120285 725775 PART X - FASB ASC 740 FOOTNOTE The Foundation is exempt from federal income taxes under Section 509(a) of the Internal Revenue Code (IRC) as an organization described in IRC Section 501(c)(3). Accordingly, no provision for income taxes has been made related to the Foundation. However, should the Foundation engage in activities unrelated to the purpose for which it was created, taxable income could result. The Foundation had no unrelated business income for the years ended December 31, 2024 and 2023. Accordingly, no provision has been made for federal income tax in the accompanying financial statements. GAAP requires the evaluation of tax positions taken in the course of preparing the Foundation's tax returns and recognition of a tax liability (or asset) if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Foundation, and has concluded that as of the years ended December 31, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Foundation annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Foundation believes it is no longer subject to tax examinations for tax years ending before December 31, 2021. false DALLAS ARBORETUM AND BOTANICAL SOCIETY INC 8617 GARLAND RD DALLAS TX 75218 237375815 578659 GENERAL SUPPORT 1 false false false false false false false false false SABRINA CARR PRESIDENT & CEO 421430 0 0 7192 18002 446624 0 GARY DOUBRAVA JR CFO 183964 0 0 2077 36912 222953 0 PART I, LINE 3 - METHODS USED BY RELATED ORG. TO ESTABLISH CEO/EXEC. DIR. THE RELATED ORGANIZATION ESTABLISHES COMPENSATION BY COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART VI, LINE 11B - FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY AN EXTERNAL CPA, WITH INPUT FROM AND CONSULTATIONS WITH THE MANAGEMENT OF DALLAS ARBORETUM AND BOTANICAL SOCIETY, INC. THE FINAL FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH CORPORATION BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE CORPORATION BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS, AS THE CASE MAY BE, SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE CORPORATION BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, THAT PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE CORPORATION BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE CORPORATION BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS 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 CORPORATION BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE CORPORATION BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE AVAILABLE UPON REQUEST. PART XI, LINE 08 - PRIOR PERIOD ADJUSTMENTS WRITE OFF OF PRIOR YEAR PLEDGES OF $69,965. DALLAS ARBORETUM AND BOTANICAL SOC 8617 GARLAND RD DALLAS TX 75218 237375815 BOTANIC GARDE TX 501(C)(3) 7 false false true false true false false false false false false false false true true true false false false false DALLAS ARBORETUM AND BOTANICAL SOCIETY D 131962 CASH PAID DALLAS ARBORETUM AND BOTANICAL SOCIETY B 578659 CASH PAID