Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 21,016,341 | 15,086,389 | 12,173,652 | 12,218,873 | 22,088,324 | 82,583,579 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 21,016,341 | 15,086,389 | 12,173,652 | 12,218,873 | 22,088,324 | 82,583,579 |
| 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).. | 13,568,943 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 69,014,636 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 21,016,341 | 15,086,389 | 12,173,652 | 12,218,873 | 22,088,324 | 82,583,579 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,476,208 | 1,443,954 | 1,558,919 | 1,613,552 | 1,707,174 | 7,799,807 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 273,885 | 289,191 | 481,755 | 419,061 | 470,753 | 1,934,645 |
| 11 | Total support Add lines 7 through 10. | 92,318,031 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| PART I - LINE 1 // PART III - LINE 1 | THE BROOKLYN BOTANIC GARDEN (THE "GARDEN") IS AN URBAN BOTANIC GARDEN THAT CONNECTS PEOPLE TO THE WORLD OF PLANTS, FOSTERING DELIGHT AND CURIOSITY WHILE INSPIRING AN APPRECIATION AND SENSE OF STEWARDSHIP OF THE ENVIRONMENT. IN THE GARDEN, IN ITS COMMUNITY AND WELL BEYOND, THE GARDEN INSPIRES PEOPLE OF ALL AGES THROUGH THE CONSERVATION, DISPLAY, AND ENJOYMENT OF PLANTS; WITH EDUCATIONAL PROGRAMS THAT EMPHASIZE LEARNING BY DOING; AND WITH RESEARCH FOCUSED ON UNDERSTANDING AND CONSERVING REGIONAL PLANTS AND PLANT COMMUNITIES. PART III - LINE 4A HORTICULTURE: The foundation of the Garden is its world class horticulture collection featuring more than 12,000 plant species and cultivars on 52 acres. the GARDEN protects, preserves and catalogs its living collections for the beauty they offer the public and for their horticultural, scientific, ecological and educational merit. Some of the GARDENs rare and world-class living plant collections include bonsai, orchids, tropical plants, cacti & succulents, warm-temperate region plants, cherries, magnolias, water lilies and native flora collection. Nestled in the heart of one of the densest urban settings in North America, these collections are laid out in iconic landscape display gardens, many of which were the first of their kind, including the historic Japanese Garden, Rock Garden, Fragrance Garden, Rose Garden, and Shakespeare Garden. the GARDENs living collections management includes recording and keeping detailed accession, acquisition and dissemination records aligning with scientific research programs, educational programs, and public interpretation, labels and signage. The Garden welcomes approximately 850,000 visitors annually. PART III - LINE 4B MAINTENANCE: The Facilities Department at the Garden oversees the repair and maintenance of all buildings and outdoor hardscape infrastructure. the GARDENs infrastructure maintenance includes custodial services, fleet & grounds equipment services, irrigation, plumbing, electrical, heating, geothermal, and phone systems. Interdepartmental collaboration and contractor management for new capital and renovation projects is also a significant responsibility of the facilities department, as is support for private functions and public events. PART III - LINE 4C EDUCATION AND OUTREACH PROGRAMS: More than 150,000 children and adults are served through a continuum OF programs aimed to teach people about the science and care of plants, arouse public awareness of the fragility of our natural environment, and help the people of all our diverse urban neighborhoods to enhance the quality of their surroundings and their daily lives through the cultivation and enjoyment of plants. Programs range from supplemental science education in public schools to lectures by international leaders. the GARDEN brings urban residents of all ages into contact with the beauty and health benefits of nature as a vital first step to not only improving the quality of all our lives, but to help inspire current and future generations of environmental stewards. PART III - LINE 4D CAPITAL CAMPAIGN - IN THE MOST SIGNIFICANT GARDEN RENEWAL EFFORT SINCE ITS FOUNDING 105 YEARS AGO, the GARDEN 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 ITS BORDERS, THESE ENHANCEMENTS WILL HELP THE GARDEN MEET THE RAPIDLY CHANGING NEEDS OF ITS AUDIENCE, FOSTER A LOVE AND UNDERSTANDING OF PLANTS AND THE NATURAL WORLD AND INSPIRE THE NEXT GENERATION OF ENVIRONMENTAL STEWARDS. (EXPENSES $ 1,682,726. INCLUDING GRANTS OF $NONE. REVENUE $NONE) SECURITY - SECURITY INSURES THAT OUR GARDEN AND ITS LIVING COLLECTIONS ARE PROTECTED AND THAT OUR VISITORS' ENVIRONMENT IS SAFE. (EXPENSES $ 1,581,961. INCLUDING GRANTS OF $NONE. REVENUE $NONE) PROGRAM ENHANCEMENTS - Combining recreation with horticultural and ecological interpretation and education, the GARDEN produces UP TO five popular public programs each year that highlight the seasons and celebrate the cultural diversity of Brooklyn. The Garden welcomes autumn with Chile Pepper Fiesta, featuring music, dance and food from various cultures, and Ghouls and Gourds, a Halloween-inspired festival with music, costumes, giant puppets and family activities. In the spring, the GARDEN honors the Japanese tradition of Hanami: Celebrating the Cherry Blossom Season which culminates with Sakura Matsuri, the largest cherry blossom festival in the northeast, in April. the GARDEN also enhances the experiences of ITS visitors and patrons through various exhibitions , a comprehensive visitor services program, and through a range of information shared on the bbg.org website. (EXPENSES $ 1,226,312. INCLUDING GRANTS OF $NONE. REVENUE $NONE) MEMBERSHIPS - Membership ENHANCES the GARDEN visitors' experiences by providing special afterhours Garden events, providing additional educational materials and availing them to various Garden and community discounts. (EXPENSES $695,857. INCLUDING GRANTS OF $NONE REVENUE $NONE) DIGITAL/PRINT - The Department of Digital and Print Media creates original, mission-driven media that informs the public about plants, ecology, and horticulture and inspires its support of conservation in general and the GARDEN in particular. Products include the GARDEN Guides to a Greener Planet; editorial services for all of the Garden's interpretation and printed materials; collection and management of photos documenting the Garden's collections; web properties that offer gardening articles, a nature blog, historic image collections, and rich research resources; and web-based technologies and marketing features that build the Garden's brand and drive earned income through membership enrollment, class registration, public programs ticketing, concession sales, and increased Garden visitation. (EXPENSES $503,332. INCLUDING GRANTS OF $NONE. REVENUE $NONE) ADMISSIONS - The Garden is committed to making its exhibitions, programs and services accessible to all who visit. To ensure accessibility, the GARDEN maintains MANY COMPLIMENTARY or reduced admission OPTIONS. Proceeds from admissions provide operating support for the GARDEN. (EXPENSES $230,991. INCLUDING GRANTS OF $NONE. REVENUE $2,595,351) SCIENCE - BBG has an acclaimed publishing program, an outstanding library and herbarium, and has worked together with government, academic and private organizations worldwide to advance conservation efforts through such projects as the New York Metropolitan Flora (NYMF), and the Center for Plant Conservation, for which BBG monitors six wild taxa as part of the National Collection of Endangered Plants. As of August 2013, BBG has placed its botanical field research program on hiatus as several major projects reached completion. Plant science is a fundamental part of Brooklyn Botanic Garden programs, and is the basis of all our horticultural work and extensive education, interpretation, and publications efforts. Several times in its history, the Garden has paused to take a careful look at its research program and realign its focus, and we are now at another such a juncture. We will restore a significant plant research program in the future. Science will remain a priority for BBG and access to core resources such as the herbarium will be maintained during this important planning period. (EXPENSES $44,743. INCLUDING GRANTS OF $NONE. REVENUE $NONE). Part VI, Section A - Line 4 The garden MADE certain amendments TO ITS BY-LAWS during fiscal year 2015 IN ORDER TO comply with THE NEW YORK NON-PROFIT REVITALIZATION ACT. Significant changes included: - Elimination of the concept of special and standing committees; - expanded on formation of committees and defined actions that a committee may not take; - added roles, duties and appointment of the Audit Committee; - specified that no employee of the corporation may serve as Chair; and - added electronic means and teleconferencing to allowable forms of communication. |
| PART VI, SECTION B. - QUESTION 11B | THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE THEN BROUGHT TO THE FULL BOARD PRIOR TO FILING. |
| PART VI, SECTION B. - QUESTION 12C | conflict of interest statements are required to be signed by all officers, trustees and key employees annually, or if conflict arises. Any conflict that arises is brought in front of the audit committee for resolution. |
| PART VI, SECTION B. - QUESTIONS 15A & 15B | COMPENSATION IS ESTABLISHED THROUGH THE USAGE OF AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS/STUDIES OF COMPARABLE ORGANIZATIONS, AND APPROVED BY A BOARD COMPENSATION COMMITTEE. |
| PART VI, SECTION C. - QUESTION 19 | THE GARDEN CURRENTLY PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC UPON REQUEST. The GARDEN posts its audited financial statements and approved IRS form 990 on its website. |
| PART XI - LINE 9 | EFFECT OF POST-RETIREMENT ADJUSTMENT: -1,302,446. POST-RETIREMENT BENEFITS: -191,681. |
| Software ID: | |
| Software Version: |