2026-02-11T21:42:34-05:00 2025-03-31 264137155 JJACPA Inc 1102 South Main St Suite 1 Fort Bragg CA 95437 990 2024-04-01 942800886 Mendocino Coast Botanical Gardens % Barbara Scott MEND 7079644352 18220 N Highway 1 Fort Bragg CA 95437 BARBARA SCOTT Treasurer 7079644352 2025-07-28 false true JOSEPH ARCH P01213090 7079646325 2026-02-11 2024 2025-03-06 01:10:19Z 3538086 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 THECOAST 12 12 38 0 0 489129 1483570 1598059 1084990 50121 107943 79909 498355 2217218 3174858 0 0 1302343 1549801 0 24932 796794 752158 2099137 2301959 118081 872899 2763179 3592083 352546 346621 2410633 3245462 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 THECOAST false false 2081341 GROUNDS: GENERAL ADMISSION FEES TO THE GARDENS REPRESENT MUCH OF THE ANNUAL REVENUE FOR THIS ORGANIZATION. THE GARDENS ALSO HAVE VARIOUS MEMBERSHIPS AVAILABLE FOR THOSE WHO ARE INTERESTED IN BECOMING MORE INVOLVED WITH THE ORGANIZATION. MEMBERSHIPS ARE FOR AN ANNUAL TERM AND ARE 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 AND MAINTAINS TRAILS. 2081341 true true false false false false false false false false true false false false true false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false true 28 0 true 38 true false false false false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false CA X X Eva Ybarra 7079644352 18220 N Highway 1 Fort Bragg CA 95437 Molly Barker Executive Director 0.00 0.00 X 101593 0 0 Liz OHara Board Member 0.00 0.00 X 0 0 0 Jill Surdzial Board Member 0.00 0.00 X 0 0 0 Susan Cimmiyotti Board Member 0.00 0.00 X 0 0 0 Jeanine Nadel Board Member 0.00 0.00 X 0 0 0 Jean Mann Board Member 0.00 0.00 X 0 0 0 Howard Pollack Board Member 0.00 0.00 X 0 0 0 Lisa McCormack Board Member 0.00 0.00 X 0 0 0 Barbara Burkey MCRPD Rep 0.00 0.00 X 0 0 0 Keith Stiver Vice President 0.00 0.00 X X 0 0 0 Sandy Scott Treasurer 0.00 0.00 X X 0 0 0 Tracy Barrett Secretary 0.00 0.00 X X 0 0 0 Tim Gage President 0.00 0.00 X X 0 0 0 101593 0 0 1 false false false 284482 192344 1006744 867639 1483570 Freinds of the Garden 459900 4181 4181 Admissions 459900 961411 961411 Other programs 459900 100784 100784 Workshops 459900 11004 11004 Bench Donation 459900 7610 7610 1084990 107943 107943 16300 16300 16300 16300 192344 0 845283 363228 482055 482055 3174858 1583345 0 107943 1272075 1156058 101278 14739 151312 142973 8070 269 126414 117504 7727 1183 2805 2805 19330 19330 20297 18238 2059 48247 48247 11019 608 6674 3737 58697 55520 3177 24567 19826 4741 75902 75048 854 35415 25076 9053 1286 Event Expenses 100353 100353 Repairs & Maintenance 71150 70213 937 Supplies & Materials 79174 78476 540 158 Utilities 67580 64942 2591 47 137622 108259 25850 3513 2301959 2081341 195686 24932 128872 117150 1961300 2765632 108058 120432 30825 29583 1502767 943481 534124 559286 2763179 3592083 95742 76606 126766 134024 10417 10417 20833 10416 98788 115158 352546 346621 X 2326675 3148807 83958 96655 2410633 3245462 2763179 3592083 872899 -38070 0 X false true X true false X 138574 195846 184175 211868 244173 974636 816902 1602656 1509747 766931 983323 5679559 955476 1798502 1693922 978799 1227496 6654195 0 0 0 0 0 0 6654195 766 627 17046 17046 95119 130604 766 627 17046 17046 95119 130604 956242 1799129 1710968 995845 1322615 6784799 0.98080 0.99600 0.02000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201367 201367 357051 217362 139689 611235 456757 154478 307952 269362 38590 25162 25162 559286 Accrued Payroll and Benefits 115158 115158 3136788 -38070 -38070 3174858 3174858 2301959 2301959 2301959 various 192344 192344 192344 192344 192344 X 1 867639 FMV false true 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 Information available upon request 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