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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 30,249 | 69,560 | 74,020 | 89,893 | 80,096 | 343,818 |
| 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 | 30,249 | 69,560 | 74,020 | 89,893 | 80,096 | 343,818 |
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 343,818 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 30,249 | 69,560 | 74,020 | 89,893 | 80,096 | 343,818 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 36 | 30 | 29 | 63 | 85 | 243 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | 344,061 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) |
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| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990 PART 1 LINE 1 | THE GARDEN CLUB OF ALLEGHENY COUNTY AWARDS GRANTS TO DESERVING NON-PROFIT ORGANIZATIONS WHO PROMOTE GREATER KNOWLEDGE OF HORTICULTURE, STIMULATE INTEREST IN CONSERVATION AND HISTORIC PRESERVATION, ENCOURAGE COMMUNITY AND ENVIRONMENTAL EDUCATION, AND PARTICIPATE IN CIVIC PLANNING AND PLANTING PROGRAMS. |
| FORM 990 PART III LINE 1 | THE GARDEN CLUB OF ALLEGHENY COUNTY AWARDS GRANTS TO DESERVING NON-PROFIT ORGANIZATIONS WHO PROMOTE GREATER KNOWLEDGE OF HORTICULTURE, STIMULATE INTEREST IN CONSERVATION AND HISTORIC PRESERVATION, ENCOURAGE COMMUNITY AND ENVIRONMENTAL EDUCATION, AND PARTICIPATE IN CIVIC PLANNING AND PLANTING PROGRAMS. |
| FORM 990 PART III LINE 4A | CONSERVATION/PRESERVATION GRANTS $99,667 1. GCAC CENTENNIAL PROJECT $6,667 IN CELEBRATION OF THE GARDEN CLUB'S 100TH ANNIVERSARY OF SERVICE TO ALLEGHENY COUNTY, GCAC EMBARKED ON A MULTI-YEAR PROJECT IN 2014 REFERRED TO AS "THE POINT". THIS PROJECT FURTHERS THE RESTORATION AND ENHANCEMENT TO POINT STATE PARK COMPLETED IN 2009 AND 2013. WITH THE HELP OF THE WESTERN PENNSYLVANIA CONSERVANCY, AND THE FULL COOPERATION OF THE COMMONWEALTH OF PENNSYLVANIA'S DEPARTMENT OF CONSERVATION AND NATURAL RESOURCES, A "WAY STATION" WILL BE ADDED THAT EMPHASIZES PLANTS NATIVE TO THE SITE IN COLONNIAL TIMES, ATTRACTIVE TO BIRDLIFE, BUTTERFLIES, AND OTHER FAUNA. FURTHER THE GCAC CENTENNIAL PROJECT WILL INCLUDE A BIOSWALE TO DEMONSTRATE CURRENT BEST PRACTICES FOR MANAGING STORMWATER RUNOFF. 2. PITTSBURGH PARK CONSERVANCY FOR DR CYNTHIA MORTON $28,000 THIS GRANT CONTINUES THE RESEARCH OF DR MORTON INTO THE LACK OF GENETIC DIVERSITY IN RED MAPLES. A PRIOR GCAC GRANT TO DR MORTON DISCOVERED THAT LONDON PLANE TREES IN THE PITTSBURGH AREA WERE NOT GENETICALLY DIVERSE (GROWN FROM SEEDS) AND THUS SIGNIFICANTLY MORE SUSCEPTIBLE TO FUNGUS AND DISEASE. HER RESEARCH LED TO HER DISCOVERY THAT A SIGNIFICANT NUMBER OF TREES ARE CLONED RATHER THAN GROWN FROM SEED. THIS GRANT CONTINUES HER RESEARCH 3. PITTSBURGH BOTANICAL GARDEN $5,000 THIS GRANT PLANS TO INSTALL 250 FT. OF DEER "EXCLOSURE" FENCING ALONG WITH THE PURCHASE AND PLANTING OF NATIVE PERENNIALS THAT ARE NOT DEER PROOF. THIS WILL ALLOW COMPARATIVE RESEARCH AND ANALYSIS TO BE ENABLED WITH THESE PLANTS FREE FROM THE BROWSING DEER. |
| FORM 990 PART III LINE 4B | CIVIC PLANNING AND PLANTINGS GRANTS $28,000 1. TREE PITTSBURGH $22,000 TREE PITTSBURGH IS BUILDING A PROFESSIONAL GRADE GREENHOUSE AT ITS HERITAGE TREE NURSERY CAMPUS. THE CURRENT NURSERY HOLDS 11000+ SEEDLINGS COMPRISED OF 85 SPECIES OF TREES TO BE USED IN REFORESTATION EFFORTS IN ALLEGHENY COUNTY. TREE PITTSBURGH COLLECTS SEEDS FROM KNOWN SPECIMEN TREES AROUND THE CITY AND PROPOGATES THEM TO PRESERVE LOCAL GENETICS AND PROMOTE UNDER-UTILIZED NATIVE SPECIES. TREE PITTSBURGH WORK IN CONJUNCTION WITH DR MORTON AND HER RESEARCH INTO GENE DIVERSITY. 2. NINE MILE RUN WATERSHED ASSOCIATION $6,000 THIS GRANT WILL ENABLE NMRWA TO INSTALL ONE PUBLIC RAIN GARDEN AND 4 ADDITIONAL RESIDENTIAL RAIN GARDENS. EACH RAIN GARDEN WILL BE ACCOMPANIED BY A HYDRA 116 GAL. RAIN BARREL TO PROVIDE RECYCLED RAIN WATER FOR GARDEN WATERING AND OTHER OUTDOOD PROJECTS. THESE PROJECTS ARE ASSISTED BY BY HIGH SCHOOL STUDENTS FROM HOMEWOOD WHO ARE A PART OF OPERATION BETTER BLOCK JUNIOR GREEN CORPS. |
| FORM 990 PART III INE 4C | ENVIRONMENTAL EDUCATION GRANTS $23,417 1. STUDENT CONSERVATION ASSOCIATION $11,000 THE SCA HAS A POINT PARK CONSERVATION CREW PROGRAM THAT HIRES A CREW OF 10 UNDERPRIVILEGED PITTSBURGH HIGH SCHOOL STUDENTS WHO WILL PARTICIPATE IN RESTORING LANDSCAPE, REMOVAL OF INVASIVE SPECIES, REMOVAL OF TRASH AND WORKING ON MAINTENANCE OF THER GCAC BIOAWALE. THE TEAM IS LED BY 2 HIGHLY TRAINED ADULT LEADERS. THE CITY OF PITTSBURGH PAYS THE STUDENT WAGES AND THIS GRANT HELPS FUND THE 2 ADULT LEADERS. 2. PHIPPS CONSERVANCY $6,667 PHIPPS CONSERVATORY AND BOTANICAL GARDENS - THE GRANT WILL UNDERWRITE FIELD EXPENSES OF ONE BOTANY IN ACTION (BIA) SCHOLAR, ANNUALLY. 3. AUDUBON SOCIETY OF WESTERN PENNSYLVANIA $3,000 THIS GRANT IS IN SUPPORT OF THE ASWP'S "CITIZEN SCIENCE ON THE SCHOOL GROUND " PROGRAM WHERE STUDENTS CREATE A WILDLIFE GARDEN THAT BENEFITS PEOPLE AND NATIVE SPECIES. ASWP PROVIDES THE RESOURCES (GARDEN DESIGN, NATIVE PLANTS AND BIRD IDENTIFICATION TOOLS) AND THE EDUCATIONAL SUPPORT TO ACHIEVE THE FINAL OUTCOME USING THE OUTDOORS TO TEACH SCIENCE AND CONNECT STUDENTS WITH THE NATUARAL WORLD. 4. PENN STATE UNIVERSITY $2,750 UNDERWRITES SPEAKER FEES. |
| FORM 990 PART III INE 4D | GCAC MAKES AVAILABLE FOR SALE SPECIAL FLOWER ARRANGEMENTS AND CONDUCTS EDUCATIONAL WORKSHOPS TO FURTHER ITS MISSION THROUGH ITS FLEURS PROGRAM. TIMELESS TREASURES, ANOTHER PROGRAM SERVICE OF GCAC SUPPORTS ITS MISSION THROUGH THE SALE OF UNIQUE ITEMS DURING IT'S MAJOR FUND-RAISER PIZZAZZ. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION MAINTAINS FOUR CLASSES OF MEMBERS: 1. ACTIVE MEMBERS SHALL TAKE PART IN CLUB ACTIVITIES, ATTEND MEETINGS REGULARLY, SERVE ON COMMITTEES AND BE WILLING TO HOLD OFFICE. 2. SUSTAINING MEMBERS SHALL CONSIST OF MEMBERS WHO SERVED GCAC WITH DEDICATION AND DISTINCTION OVER A PERIOD OF YEARS BUT WHO ARE NO LONGER ABLE TO SERVE IN AN ACTIVE CAPACITY. 3. AFFILATE MEMBERS PROVIDED VALUED SERVICE TO GCAC FOR AT LEAST 10 YRS AND NO LONGER WISH TO PARTICIPATE FULLY IN THE CLUB OR HAVE BECOME NON-RESIDENT BUT WISH TO RETAIN AN AFFILIATION WITH GCAC. 4. HONORARY MEMBERS ARE RECOGNIZED BY THE BOARD OF DIRECTORS WHO HAVE ACHIEVED DISTINCTION OR HAVE GIVEN UNUSUAL SERVICE TO GCAC OR THE GARDEN CLUB OF AMERICA. THE NUMBER OF MEMBERS IN EACH CLASS SHALL BE FIXED BY THE BOARD OF DIRECTORS. ONLY ACTIVE AND SUSTAINING MEMBERS MAY: VOTE, PROPOSE AND SECOND CANDIDTATES FOR MEMBERSHIP,AND HOLD OFFICE. THE FIRST THREE CLASSES BECOME MEMBERS OF THE GARDEN CLUB OF AMERICA WITH THEIR MEMBERSHIP IN GCAC. |
| FORM 990, PART VI, SECTION A, LINE 7A | ACTIVE AND SUSTAINING MEMBERS MAY VOTE, PROPOSE AND SECOND CANDIDATES FOR MEMBERSHIP, AND MAY HOLD OFFICE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FULL MEMBERSHIP VOTES ON THE FINAL APPROVAL OF ALL GRANTS APPROVED BY THE BOARD OF DIRECTORS |
| FORM 990, PART VI, SECTION A, LINE 8B | GCAC COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS; COMMITTEES MAKE RECOMMENDATIONS TO THE BOARD. THE BOARD MAY OR MAY NOT DECIDE TO ACT UPON SUCH RECOMMENDATIONS. |
| FORM 990, PART VI, SECTION B, LINE 11 | OFFICERS AND DIRECTORS RECEIVE A COPY OF THE FORM 990 TO REVIEW, DISCUSS AND APPROVE PRIOR TO THE FILING THE 990 RETURN. THIS IS ACCOMPLISHED AT A REGULAR MEETING PRIOR TO THE REQUIRED FILING DATE FOR THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE OBLIGATED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN, OR REASONABLY SHOULD BE KNOWN. IF, UPON REVIEW, A CONFLICT OF INTEREST IS DETERMINED, THE BOARD OF DIRECTORS SHALL DECIDE THE APPROPRIATE ORGANIZATIONAL RESPONSE BASED ON A FULL EVALUATION OF THE FACTS AND CIRCUMSTANCES SURROUNDING THE CONFLICT BROUGHT TO ITS ATTENTION. IF THE BOARD OF DIRECTORS HAS REASON TO BELIEVE THAT A PARTY HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTERETS, IT SHALL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSURE. DEPENDING ON ITS FINDINGS THE BOARD OF DIRCETORS MAY INVOKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. EACH BOARD MEMBER AFFIRMS HIS OR HER COMPLIANCE WITH THIS POLICY BY SIGNING AND COMPLETING THE ANNUAL AFFIRMATION OF COMPLIANCE AND DISCLOSURE STATEMENT. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 AND FORM 1023 ARE AVAILABLE UPON REQUESTS RECEIVED FROM THE GENERAL PUBLIC |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNANCE DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUESTS RECEIVED FROM THE GENERAL PUBLIC. |
| FORM 990 PART XII 2C | RESPONSIBILITY FOR THE FINANCIAL REVIEW FALLS UNDER THE RESPONSIBILITY OF THE TREASURER. THE BOARD OF DIRECTORS APPROVE THE ACCOUNTANT FOR PERFORMING THE FINANCIAL REVIEW. |
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