Nonprofit · EIN 51-0190936
FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM
Tax-exempt · LOCUST VALLEY, NY 11560
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $444,476 | $337,413 | $107,063 | $2,750,514 | $19,154 | $2,731,360 |
| December 31, 2024 | 990 | $340,051 | $352,411 | -$12,360 | $2,497,823 | $11,226 | $2,486,597 |
| December 31, 2023 | 990 | $339,501 | $364,019 | -$24,518 | $2,450,804 | $27,142 | $2,423,662 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $279,268
- of which government grants
- $134,359
- Membership dues
- $10,050
- Program service revenue
- $7,632
- Investment income
- $137,856
- Net rental income
- $19,720
- Net gain from sales of assets
- $76,071
- Other revenue
- $19,720
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $149,923
- Salaries, compensation and benefits (total)
- $182,978
- Professional fundraising fees
- $0
- Accounting fees
- $7,310
- Depreciation
- $45,991
- Program services (functional)
- $265,334
- Management and general (functional)
- $59,239
- Fundraising (functional)
- $12,840
Balance sheet and other
- Total assets, start of year
- $2,497,823
- Total assets, end of year
- $2,750,514
- Total liabilities, end of year
- $19,154
- Net assets, end of year
- $2,731,360
- Land, buildings and equipment
- $406,031
- Publicly traded securities
- $2,022,077
- Net assets without donor restrictions
- $646,476
- Net assets with donor restrictions
- $2,084,884
- Gross receipts
- $503,278
- Employees
- 7
- Volunteers
- 20
- Year formed
- 1974
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MARON | SUPERINTENDENT Trustee or director | 40 | $91,602 |
| ANDREA VOLPE | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DAVID GOLON | VICE PRESIDENT Trustee or director, Officer | 15 | $0 |
| JONATHAN SULLIVAN | TREASURER Trustee or director, Officer | 5 | $0 |
| DAWN GRESALFI | SECRETARY Trustee or director, Officer | 5 | $0 |
| JAN HAGNER | TRUSTEE Trustee or director | 2 | $0 |
| MARY WILLIAMS | TRUSTEE Trustee or director | 2 | $0 |
| SUSAN MACKINNON | TRUSTEE Trustee or director | 5 | $0 |
| RICHARD WEIR | TRUSTEE Trustee or director | 5 | $0 |
| THOMAS HOGAN | TRUSTEE Trustee or director | 2 | $0 |
| ELLEN MCPARTLAND | TRUSTEE Trustee or director | 2 | $0 |
| KEVIN CLOWE | TRUSTEE Trustee or director | 2 | $0 |
| SUSAN GIORDANO | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MARON | SUPERINTENDENT Trustee or director | 40 | $90,822 |
| ANDREA VOLPE | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DAVID GOLON | VICE PRESIDENT Trustee or director, Officer | 15 | $0 |
| JONATHAN SULLIVAN | TREASURER Trustee or director, Officer | 5 | $0 |
| DAWN GRESALFI | SECRETARY Trustee or director, Officer | 5 | $0 |
| JAN HAGNER | TRUSTEE Trustee or director | 2 | $0 |
| MARY WILLIAMS | TRUSTEE Trustee or director | 2 | $0 |
| SUSAN MACKINNON | TRUSTEE Trustee or director | 5 | $0 |
| RICHARD WEIR | TRUSTEE Trustee or director | 5 | $0 |
| THOMAS HOGAN | TRUSTEE Trustee or director | 2 | $0 |
| ELLEN MCPARTLAND | TRUSTEE Trustee or director | 2 | $0 |
| KEVIN CLOWE | TRUSTEE Trustee or director | 2 | $0 |
| SUSAN GIORDANO | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MARON | SUPERINTENDENT Trustee or director | 40 | $83,631 |
| PETER PICOLI | PRESIDENT Trustee or director, Officer | 15 | $0 |
| ANDREA VOLPE | VICE PRESIDENT Trustee or director, Officer | 15 | $0 |
| RICHARD WEIR | TRUSTEE Trustee or director | 5 | $0 |
| SUSAN MACKINNON | TRUSTEE Trustee or director | 5 | $0 |
| JONATHAN SULLIVAN | TREASURER Trustee or director, Officer | 5 | $0 |
| DAWN GRESALFI | SECRETARY Trustee or director | 5 | $0 |
| ELLEN MCPARTLAND | TRUSTEE Trustee or director | 2 | $0 |
| ANNA GRACE OSLANSKY | TRUSTEE Trustee or director | 2 | $0 |
| MARGARET L STACEY | TRUSTEE Trustee or director | 2 | $0 |
| THOMAS HOGAN | TRUSTEE Trustee or director | 2 | $0 |
| CORA B MICHALIS | TRUSTEE Trustee or director | 2 | $0 |
| MARY WILLIAMS | TRUSTEE Trustee or director | 2 | $0 |
| JAN HAGNER | TRUSTEE Trustee or director | 2 | $0 |
| DAVID GOLON | TRUSTEE Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 194 BAYVILLE RD, LOCUST VALLEY, NY 11560-2017
- Principal officer (990 for 2025)
- ANDREA VOLPE, 194 BAYVILLE ROAD, LOCUST VALLEY, NY 11560
- Signed the 990
- JON SULLIVAN, TREASURER
- Phone
- (516) 801-1458
- Website
- WWW.BAILEYARBORETUM.ORG
- Return prepared by
- FULLER LOWENBERG & CO CPAS PC
Mission
WE ARE A LIVING MUSEUM FOSTERING CONNECTIONS BETWEEN PEOPLE AND THE NATURAL WORLD. ON THE FORMER ESTATE OF HORTICULTURAL ENTHUSIAST FRANK BAILEY, WE ENHANCE AND PRESERVE OUR CURATED LIVING COLLECTIONS, PROVIDE INTERACTIVE EDUCATIONAL PROGRAMS AND COMMUNITY ENGAGEMENT.
Program accomplishments
- WE MAINTAIN THE GROUNDS AND THE BUILDINGS, PROVIDE IDENTIFYING AND HISTORIC SIGNAGE, PROVIDE PATHS AND WALKWAYS THROUGH THE PROPERTY, HOLD SEMINARS AND NATURE WALKS, PROVIDE EDUCATIONAL PROGRAMS TO VISITING GROUPS, INVITE LOCAL UNIVERSITIES TO CONDUCT STUDIES HERE AND HOLD COMMUNITY FESTIVALS RELATED TO NATURE THAT SUPPORT THE ARBORETUM.Expenses $265,334 · revenue $7,632
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0190936
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C410)
- Assets (IRS master file)
- $2,750,514
- Income (IRS master file)
- $503,278
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $444,476 | $337,413 | $2,750,514 | XML |
| 990 | December 2024 | $340,051 | $352,411 | $2,497,823 | IRS |
| 990 | December 2023 | $339,501 | $364,019 | $2,450,804 | XML |
| 990 | December 2022 | $379,426 | $379,477 | $2,300,045 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0190936).
Questions about FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM
- What is the EIN of FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM?
- The employer identification number (EIN) of FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM is 51-0190936.
- Is FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM?
- The 990 for the year ended December 31, 2025 names ANDREA VOLPE.
- Who are the officers and directors of FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM?
- The 990 for the year ended December 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $91,602 (MICHAEL MARON, SUPERINTENDENT).
- How much revenue does FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $444,476, expenses of $337,413 and total assets of $2,750,514 at year end.
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