2026-07-08T10:38:42-07:00 2025-12-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2025-01-01 680310041 The Ruth Bancroft Garden Inc RUTH 9259449352 1552 Bancroft Road Walnut Creek CA 94598 Cheryl Nobusada Director 2026-07-08 true David Berger P02044354 9253140390 2025 2025-03-06 01:10:19Z Cheryl Nobusada 1552 Bancroft Road Walnut Creek CA 94598 2653912 false X www.ruthbancroftgarden.org X 1993 CA The mission of the The Ruth Bancroft Garden, Inc. is to preserve this exceptional example of garden design and to continue to develop its collection of water-conserving plants for the education and enjoyment of the public. 21 21 52 380 0 578744 691676 1051174 1049287 667 116 719116 527727 2349701 2268806 0 0 1760874 1548253 0 187474 925896 847170 2686770 2395423 -337069 -126617 5190866 5068295 559400 514000 4631466 4554295 The Ruth Bancroft Garden, Inc. is a foremost example of the art of garden design with drought-tolerant plants, and it is known as one of the finest dry gardens in the world. See additional information on Schedule O. false false 1848148 1617535 THE GARDEN IS OPEN FOR TOURS, EVENTS AND PLANT SALES. THERE ARE ABOUT 47,000 VISITORS ANNUALLY. THE GARDEN ALSO OFFERS AN ARRAY OF WORKSHOPS, CLASSES AND WEBINARS FOR THE HOME GARDENER AND HORTICULTURAL/GREEN INDUSTRY PROFESSIONALS. THESE PROGRAMS SERVE OVER 2,000 ADULTS AND CHILDREN.IN SUMMARY, THE RUTH BANCROFT GARDENS THREE PRINCIPAL ACTIVITIES INCLUDE:(1) PUBLIC GARDEN (OPEN FOR TOURS),(2) RETAIL NURSERY (SALE OF PLANTS AND GARDEN ACCESSORIES), AND(3) EDUCATION (TOURS, WORKSHOPS AND WEBINARS FOR ADULTS AND CHILDREN). 1848148 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 13 0 true 52 true false false false false true true false false 0 false false false false false false false X 21 21 true false false false false false false true true false false true true true true true true true true false CA X X X Roger Ravenstad 9259449352 1552 Bancroft Road Walnut Creek CA 94598 X Roger Ravenstad Executive Director 40.00 0.00 149570 0 534 Cheryl Nobusada Secretary 10.00 0.00 X X 0 0 0 Earl Ruby Director 15.00 0.00 X 0 0 0 Michael Goldberg Treasurer 5.00 0.00 X 0 0 0 Helen Josephine President 10.00 0.00 X X 0 0 0 Nina Bancroft Dickerson Director 5.00 0.00 X 0 0 0 Judith Coleman Cohen Director 5.00 0.00 X 0 0 0 Molly Anderson Director 5.00 0.00 X 0 0 0 Cynthia Foster Director 10.00 0.00 X 0 0 0 Ben Bowen Director 5.00 0.00 X 0 0 0 Alex Gee Director 1.00 0.00 X 0 0 0 Christina Sammartino-Ascencio Vice President 5.00 0.00 X X 0 0 0 Steve Frank Director 5.00 0.00 X 0 0 0 Noelle Brown Director 5.00 0.00 X 0 0 0 Susan Ruby Director 5.00 0.00 X 0 0 0 Linda Tirado Director 5.00 0.00 X 0 0 0 Mary Walker Director 5.00 0.00 X 0 0 0 Monique Young Director 5.00 0.00 X 0 0 0 David Mitchell Director 15.00 0.00 X X 0 0 0 Glenn Phillips Director 5.00 0.00 X 0 0 0 Valerie Nagel Director 5.00 0.00 X 0 0 0 149570 534 1 false true false 0 152850 538826 10461 691676 Admissions, member, wkshp 712130 457861 457861 Events and rentals 712130 591426 591426 1049287 116 116 0 0 0 0 8925 152850 49446 -40521 0 900920 335660 565260 565260 Other Income 712130 2988 2988 2988 2268806 1617535 116 0 0 0 0 150104 126606 15906 7592 0 1236395 1042843 131017 62535 0 41878 35322 4438 2118 119876 101110 12703 6063 0 0 57532 36509 3848 17175 0 0 0 106145 67358 7099 31688 24795 22538 2257 54297 3302 50995 77036 32674 41360 3002 0 0 0 0 0 23186 85 23091 10 0 161253 136036 17070 8147 23308 19663 2467 1178 Supplies 70364 50913 10935 8516 Utilities 69531 58658 7360 3513 Credit card and bank fees 49530 44251 1004 4275 Repairs and Maintenance 42448 33120 8038 1290 87745 37160 22470 28115 2395423 1848148 359801 187474 227039 203019 16166 0 237515 253608 0 0 0 0 55916 105945 7172 0 6099202 1593479 4647058 4505723 0 0 0 0 0 5190866 5068295 106203 99980 140095 138450 41000 250000 250000 22102 25570 559400 514000 X 4515267 4444166 116199 110129 4631466 4554295 5190866 5068295 X -126617 49446 X X false true X true false X 679504 1194634 795230 558328 691676 3919372 0 0 679504 1194634 795230 558328 691676 3919372 610234 3309138 134 105 653 667 116 1675 0 22079 3762 2060 4721 2988 35610 3956657 6401005 0.83630 0.79330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100 100 5158200 1388714 3769486 426274 82932 343342 114185 28993 85192 400443 92840 307603 4505723 Gift certificates redeemable 25570 25570 X 2318252 49446 49446 2268806 2268806 2395423 2395423 2395423 Part X : FIN48 Footnote The Ruth Bancroft Garden is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. The Ruth Bancroft Garden is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. The Ruth Bancroft Garden is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended December 31, 2025. The Ruth Bancroft Garden has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that The Ruth Bancroft Garden continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Event expenses for Gala $49446 X X X X X X false Annual Gala 161775 152850 8925 18210 4160 27076 161775 152850 8925 18210 4160 27076 49446 -40521 false false false false false false false false false Roger Ravenstad Executive Director 149570 534 150104 Form 990, Part VI, Section A, Line 2 Directors Earl Ruby and Susan Ruby are married. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Walnut Creek, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Gala expenses = $49446 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.