Nonprofit · EIN 61-1297238
WATERFRONT BOTANICAL GARDENS INC
Tax-exempt · LOUISVILLE, KY 40206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $7,408,991 | $3,640,579 | $3,768,412 | $25,307,822 | $757,096 | $24,550,726 |
| December 31, 2023 | 990 | $5,077,005 | $3,373,327 | $1,703,678 | $21,267,574 | $777,312 | $20,490,262 |
| December 31, 2022 | 990 | $4,168,927 | $3,141,076 | $1,027,851 | $19,643,837 | $859,726 | $18,784,111 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $7,201,217
- of which government grants
- $4,953,197
- Membership dues
- $60,581
- Program service revenue
- $67,943
- Investment income
- -$168,601
- Net rental income
- $286,988
- Net gain from sales of assets
- -$293,963
- Net income from fundraising events
- $21,074
- Other revenue
- $308,432
Expenses
- Grants and similar amounts paid
- $505,200
- Compensation of officers, directors and key employees
- $140,000
- Other salaries and wages
- $1,143,678
- Salaries, compensation and benefits (total)
- $1,522,736
- Professional fundraising fees
- $62,775
- Accounting fees
- $102,400
- Occupancy
- $177,926
- Travel
- $2,495
- Depreciation
- $730,418
- Program services (functional)
- $2,763,107
- Management and general (functional)
- $427,158
- Fundraising (functional)
- $450,314
Balance sheet and other
- Total assets, start of year
- $21,267,574
- Total assets, end of year
- $25,307,822
- Total liabilities, end of year
- $757,096
- Net assets, end of year
- $24,550,726
- Land, buildings and equipment
- $16,190,796
- Publicly traded securities
- $15,126
- Net assets without donor restrictions
- $14,862,116
- Net assets with donor restrictions
- $9,688,610
- Gross receipts
- $7,790,532
- Employees
- 37
- Volunteers
- 268
- Year formed
- 1995
- State of legal domicile
- KY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILIP KOESTER | PRESIDENT Trustee or director, Officer | 40 | $140,000 |
| KATHRYN MAIER | FORMER PRESIDENT Former | 0 | $28,847 |
| DAVENA VOWELS | CHIEF OPERATING OFFICER (THRU 1/24) Trustee or director, Officer | 40 | $28,633 |
| KEVIN FENNELL | CHAIR Trustee or director, Officer | 1 | $0 |
| BEN SIMMONS | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| NANCY DAVIS | SECRETARY Trustee or director, Officer | 1 | $0 |
| BEN RULEY | TREASURER Trustee or director, Officer | 1 | $0 |
| KAREN DAHLEM | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID GRAESER | BOARD MEMBER Trustee or director | 1 | $0 |
| MARGARET BELL | BOARD MEMBER Trustee or director | 1 | $0 |
| FRANK TRE CAMPISANO | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID CARPENTER | BOARD MEMBER Trustee or director | 1 | $0 |
| WILL GREENE | BOARD MEMBER Trustee or director | 1 | $0 |
| MARY GWYNNE DOUGHERTY | BOARD MEMBER Trustee or director | 1 | $0 |
| MATTHEW BOONE GARDINER | BOARD MEMBER Trustee or director | 1 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE GRAVISS | BOARD MEMBER Trustee or director | 1 | $0 |
| SALLY GRAY | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID GREY | BOARD MEMBER Trustee or director | 1 | $0 |
| KATHY OYLER | BOARD MEMBER Trustee or director | 1 | $0 |
| MERRY KAY POE | BOARD MEMBER Trustee or director | 1 | $0 |
| KRISTEN WEBB | BOARD MEMBER Trustee or director | 1 | $0 |
| MATTHEW RUTHERFORD | BOARD MEMBER Trustee or director | 1 | $0 |
| CHASE SANDERS | BOARD MEMBER Trustee or director | 1 | $0 |
| FRANCES SCHOLTZ | BOARD MEMBER Trustee or director | 1 | $0 |
| CLAY STINNETT | BOARD MEMBER Trustee or director | 1 | $0 |
| MAC WILLETT | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN MAIER | PRESIDENT Officer | 40 | $156,731 | $6,884 |
| JAMES D BURGHARDT | CHIEF HORTICULTURE AND EDUCATION OFFICER Highest-paid employee | 40 | $122,741 | $2,145 |
| DAVENA VOWELS | CHEIF OPERATING OFFICER Officer | 40 | $104,003 | $7,006 |
| GREG BRAUN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GORDON BROWN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG BUCCOLA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID CARPENTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAREN DAHLEM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN FENNELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MATTHEW BOONE GARDINER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID GRAESER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WILL GREENE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATHY OYLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MERRY-KAY POE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BEN RULEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JON SALOMON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHASE SANDERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| FRANCES SCHOLTZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BEN SIMMONS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLAY STINNETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GERRY-LYNN WICHMANN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MAC WILLETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET BELL | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| NANCY DAVIS | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DAVID GREY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SUSAN HOWARD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN MAIER | PRESIDENT Officer | 40 | $115,064 | $14,849 |
| BEN RULEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BOB HILL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRIAN VOELKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHASE SANDERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DOMINIC GRATTO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GERRY-LYNN WICHMANN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GORDON BROWN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG BRAUN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG BUCCOLA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAREN DAHLEM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATHY OYLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN FENNELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MAC WILLETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET BELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MATTHEW BOONE GARDINER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MERRY-KAY POE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NANCY DAVIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICOLE YATES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PEGGY GRANT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| VALERIE J SMITH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WILL GREENE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JON SALOMON | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| NEJMA PIAGENTINI | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DAVID GREY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SUSAN HOWARD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1800 MARINAS EDGE WAY, LOUISVILLE, KY 40206-0000
- Principal officer (990 for 2024)
- PHILIP KOESTER, 1800 MARINAS EDGE WAY 101, LOUISVILLE, KY 40206
- Signed the 990
- BEN RULEY, TREASURER
- Phone
- (502) 276-5404
- Website
- WATERFRONTGARDENS.ORG
- Return prepared by
- CHERRY BEKAERT ADVISORY LLC
Mission
TO DEVELOP AN URBAN BOTANICAL GARDEN BY TRANSFORMING A LANDFILL AND CREATING A PLACE WHERE NATURE PROSPERS AND PEOPLE THRIVE THROUGH EDUCATION, ENTERTAINMENT, COMMUNITY, AND TOURISM.
Program accomplishments
- TOURS AND EDUCATION CLASSES TO IMPROVE THE PUBLIC'S UNDERSTANDING OF THE BENEFITS OF GARDENS.Expenses $2,763,107 · grants $505,200 · revenue $67,943
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 | Not 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
- 61-1297238
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C40)
- Assets (IRS master file)
- $25,307,822
- Income (IRS master file)
- $7,790,532
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $7,408,991 | $3,640,579 | $25,307,822 | XML |
| 990 | December 2023 | $5,077,005 | $3,373,327 | $21,267,574 | XML |
| 990 | December 2022 | $4,168,927 | $3,141,076 | $19,643,837 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 61-1297238).
Questions about WATERFRONT BOTANICAL GARDENS INC
- What is the EIN of WATERFRONT BOTANICAL GARDENS INC?
- The employer identification number (EIN) of WATERFRONT BOTANICAL GARDENS INC is 61-1297238.
- Is WATERFRONT BOTANICAL GARDENS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to WATERFRONT BOTANICAL GARDENS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATERFRONT BOTANICAL GARDENS INC 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 WATERFRONT BOTANICAL GARDENS INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WATERFRONT BOTANICAL GARDENS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WATERFRONT BOTANICAL GARDENS INC?
- The 990 for the year ended December 31, 2024 names PHILIP KOESTER.
- Who are the officers and directors of WATERFRONT BOTANICAL GARDENS INC?
- The 990 for the year ended December 31, 2024 lists 26 people; 3 received compensation from the organization, the highest $140,000 (PHILIP KOESTER, PRESIDENT).
- How much revenue does WATERFRONT BOTANICAL GARDENS INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $7,408,991, expenses of $3,640,579 and total assets of $25,307,822 at year end.
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