Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BROOKLYN BOTANIC GARDEN CORPORATION
Employer identification number
11-2417338
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
10,613,246
17,767,012
12,019,351
14,257,709
21,016,341
75,673,659
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
10,613,246
17,767,012
12,019,351
14,257,709
21,016,341
75,673,659
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
7,103,018
6
Public Support. Subtract line 5 from line 4.
68,570,641
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
10,613,246
17,767,012
12,019,351
14,257,709
21,016,341
75,673,659
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
3,014,241
2,484,167
1,690,146
1,654,408
1,476,208
10,319,170
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
104,610
205,023
218,628
395,769
273,885
1,197,915
11
Total support (Add lines 7 through 10).
87,190,744
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
15,648,333
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
78.644 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
80.519 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BROOKLYN BOTANIC GARDEN CORPORATION
Employer identification number
11-2417338
Identifier
Return Reference
Explanation
SUMMARY // STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
PART I - LINE 1 // PART III - LINE 1
TO SERVE A DIVERSITY OF PEOPLE IN ITS COMMUNITY AND THROUGHOUT THE WORLD BY (1) DISPLAYING A VARIED COLLECTION OF PLANTS AND GARDENS IN AN ARTFUL AND EDUCATIONAL WAY AND TO GIVE INSTRUCTION AND PLEASURE, (2) PROVIDING EDUCATION TO INTERESTED AND EXCITED CHILDREN AND ADULTS IN PLANTS, THEIR USES AND THEIR CULTIVATION, AND TO AWAKEN IN THE PUBLIC AN AWARENESS FOR CONSERVING THE ENVIRONMENT - FROM THE LOCAL COMMUNITY TO THE ENTIRE PLANET, AND (3) ENGAGING IN SCIENTIFIC RESEARCH TO EXPAND THE GENERAL BODY OF KNOWLEDGE OF PLANTS, AND TO DISSEMINATE THIS KNOWLEDGE TO THE SCIENTIFIC AND GENERAL PUBLIC. STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS PART III - LINE 4D SECURITY - SECURITY INSURES THAT OUR GARDEN AND ITS LIVING COLLECTIONS ARE PROTECTED AND THAT OUR VISITORS' ENVIRONMENT IS SAFE. (EXPENSES $ 1,310,956. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE) PROGRAM ENHANCEMENTS - PROGRAM ENHANCEMENTS ARE VARIOUS FUNCTIONS THAT ENHANCE OUR PATRONS' EXPERIENCE WHILE THEY ARE HERE AT THE GARDEN OR WHEN THEY ARE VIEWING OUR WEBSITE. (EXPENSES $ 1,245,702. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE) SCIENCE - STAFF MEMBERS OF THE GARDEN'S SCIENCE DEPARTMENT PUBLISH BOTANICAL AND HORTICULTURAL ARTICLES COVERING A WIDE DIVERSITY OF IMPORTANT ORNAMENTAL SPECIES. THE GARDEN HAS A HERBRARIUM WHICH INCLUDES APPROXIMATELY 250,000 SPECIMENS OF PRESERVED PLANTS. THE COLLECTION IS WORLDWIDE IN SCOPE, WITH CONCENTRATION ON PLANTS OF THE GREATER NEW YORK AREA AND CULTIVATED PLANTS. IN 1990, THE GARDEN EMBARKED ON THE NEW YORK METROPOLITAN FLORA PROJECT (NYMF), A MULTI-YEAR EFFORT TO DOCUMENT THE FLORA IN ALL COUNTIES WITHIN A 50-MILE RADIUS OF NEW YORK CITY, INCLUDING ALL OF LONG ISLAND, SOUTHEASTERN NEW YORK STATE, NORTHERN NEW JERSEY AND FAIRFIELD COUNTY, CONNECTICUT. (EXPENSES $ 564,281. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE) CAPITAL CAMPAIGN - IN THE MOST SIGNIFICANT GARDEN RENEWAL EFFORT SINCE THE GARDEN'S FOUNDING 100 YEARS AGO, BBG IS CURRENTLY ENGAGED IN A DRAMATIC AND AMBITIOUS EFFORT FOR THE FUTURE. WITH PROJECTS THAT AFFECT VIRTUALLY EVERY PART OF THE GARDEN AND EXTEND BEYOND OUR BORDERS, THESE ENHANCEMENTS WILL HELP THE GARDEN MEET THE RAPIDLY CHANGING NEEDS OF OUR AUDIENCE AND OUR WORLD-FOSTERING A LOVE AND UNDERSTANDING OF PLANTS AND THE NATURAL WORLD AND INSPIRING THE NEXT GENERATION OF ENVIRONMENTAL STEWARDS. (EXPENSES $ 663,114. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE) PUBLICATIONS - THE GARDEN OFFERS A VARIETY OF PUBLICATIONS ABOUT GARDENING, PLANTS, CHILDREN'S BOOKS AND OTHER HORTICULTURAL INFORMATION TO OUR VISITORS. (EXPENSES $ 324,057. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE) GARDEN SHOP - THE GARDEN'S GIFT SHOP PROVIDES OUR VISITORS THE OPPORTUNITY TO BROWSE OUR COLLECTION OF BOTANICAL AND NATURE-INSPIRED BOOKS AND GIFTS. PROCEEDS FROM THE GARDEN GIFT SHOP PROVIDE OPERATING SUPPORT FOR THE GARDEN'S 52-ACRE OASIS. (EXPENSES $ 375,696. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE) ADMISSION - THE GARDEN IS COMMITTED TO MAKING ITS EXHIBITIONS, PROGRAMS AND SERVICES ACCESSIBLE TO ALL WHO VISIT. PROCEEDS FROM ADMISSIONS PROVIDE OPERATING SUPPORT FOR THE GARDEN'S 52-ACRE OASIS. (EXPENSES $ 183,210. INCLUDING GRANTS OF $ NONE) (REVENUE $ 1,604,312.) MEMBERSHIPS - Membership enhances our visitors' experiences by providing special afterhours Garden events, providing additional educational materials and availing them to various Garden and community discounts. (EXPENSES $ 487,883. INCLUDING GRANTS OF $ NONE) (REVENUE $ NONE)
GOVERNANCE, MANAGEMENT, AND DISCLOSURE
PART VI, SECTION B. - QUESTION 11B
THE FORM 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE AND PROVIDED TO THE EXECUTIVE COMMITTEE FOR FINAL APPROVAL PRIOR TO FILING THE FORM. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO APPROVE THE RETURN ON BEHALF OF THE ENTIRE BOARD.
GOVERNANCE, MANAGEMENT, AND DISCLOSURE
PART VI, SECTION B. - QUESTION 12C
3.1. DUTY TO COMPLETE QUESTIONNAIRE. EACH BOARD MEMBER, OFFICER OR KEY EMPLOYEE SHALL COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE UPON BECOMING A BOARD MEMBER, OFFICER OR KEY PERSON AND ANNUALLY THEREAFTER. 3.2. DUTY TO UPDATE INFORMATION. EACH BOARD MEMBER, OFFICER OR KEY EMPLOYEE SHALL PROMPTLY ADVISE THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION, OR HIS OR HER DELEGATE, OF ANY CHANGES TO THE INFORMATION PROVIDED IN THAT INDIVIDUAL'S LAST COMPLETED CONFLICT OF INTEREST QUESTIONNAIRE. 3.3. MANAGEMENT RESPONSE. THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION, OR HIS OR HER DELEGATE, SHALL REVIEW ALL COMPLETED QUESTIONNAIRES AND ALL SUBSEQUENT ADVICE OF CHANGES AND SHALL TAKE SUCH ACTION AS IS DEEMED APPROPRIATE TO ELIMINATE POTENTIALS FOR CONFLICTS OF INTEREST, INCLUDING SUCH STEPS AS REASSIGNMENT OF RESPONSIBILITIES OR ESTABLISHMENT OF PROTECTIVE ARRANGEMENTS. 3.4. AUDIT COMMITTEE. ALL DISCLOSURES OF INTERESTS IN COMPLETED QUESTIONNAIRES OR SUBSEQUENT ADVICE, UNLESS CLEARLY IRRELEVANT OR IMMATERIAL, SHALL BE COMPILED AND REPORTED BY MANAGEMENT TO THE AUDIT COMMITTEE, TOGETHER, IN EACH CASE, WITH THE RESPONSE OR RECOMMENDATION OF MANAGEMENT. THE COMMITTEE SHALL DETERMINE WHETHER THE REPORTED RESOLUTION OF ISSUES RAISED BY THE DISCLOSURES IS SATISFACTORY AND, IF NOT, SHALL REQUIRE SUCH FURTHER ACTION AS IT DEEMS APPROPRIATE.
GOVERNANCE, MANAGEMENT, AND DISCLOSURE
PART VI, SECTION B. - QUESTIONS 15A & 15B
COMPENSATION IS ESTABLISHED THROUGH THE USAGE OF AN INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION SURVEYS/STUDIES OF COMPARABLE ORGANIZATIONS.
GOVERNANCE, MANAGEMENT AND DISCLOSURE
PART VI, SECTION C - QUESTION 19
THE ORGANIZATION CURRENTLY PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC UPON REQUEST. THE ORGANIZATION IS PLANNING TO MAKE THE DOCUMENTS AVAILABLE ON ITS WEBSITE.
RECONCILIATION OF NET ASSETS
PART XI - LINE 5
5. UNREALIZED GAIN ON INVESTMENTS: 3,874,701. 5. THIRD PARTY TRUSTS UNREALIZED GAIN: 196,916. 5. EFFECT OF POST-RETIREMENT ADJUSTMENT: 338,390. 5. REDUCTION IN PLEDGE RECEIVABLE: (750,000.) 5. POST-RETIREMENT BENEFITS: (798,909.)
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.