Form990-PF


Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 01-01-2021 , and ending 12-31-2021
Name of foundation
MOUNTAIN TOP ARBORETUM
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 379 RT 23C
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
TANNERSVILLE, NY12485
A Employer identification number

22-2240075
B Telephone number (see instructions)

(518) 589-3903
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$4,402,735J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 351,048
2 Check bullet.............
3 Interest on savings and temporary cash investments 36 36 36
4 Dividends and interest from securities... 35,018 35,018 35,018
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 194,144
b Gross sales price for all assets on line 6a 334,204
7 Capital gain net income (from Part IV, line 2)... 194,144
8 Net short-term capital gain......... 2,267
9 Income modifications...........  
10a Gross sales less returns and allowances 5,244
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule)..... 5,244 5,244
11 Other income (attach schedule)....... Click to see attachment 100 0 100
12 Total. Add lines 1 through 11........ 585,590 229,198 42,665
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 77,510 0 0 77,510
14 Other employee salaries and wages...... 82,834 0 0 82,834
15 Pension plans, employee benefits....... 46,680 0 0 42,869
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 30,497 0 0 28,313
c Other professional fees (attach schedule).... Click to see attachment 1,358 0 0 1,358
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...   385    
19 Depreciation (attach schedule) and depletion... Click to see attachment 73,794 0 42,665
20 Occupancy.............. 5,061 0 0 4,948
21 Travel, conferences, and meetings....... 11,545 0 0 9,070
22 Printing and publications.......... 2,756 0 0 2,756
23 Other expenses (attach schedule)....... Click to see attachment 88,758 0 0 90,560
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 420,793 385 42,665 340,218
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 420,793 385 42,665 340,218
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 164,797
b Net investment income (if negative, enter -0-) 228,813
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 77,649 104,511 104,511
2 Savings and temporary cash investments......... 551,261 550,170 550,170
3 Accounts receivable bullet3,000
Less: allowance for doubtful accounts bullet   18,001 3,000 3,000
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable................. 37,347 43,944 43,944
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use.............. 14,694 15,222 15,222
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,520,940 Click to see attachment1,734,226 1,734,226
14 Land, buildings, and equipment: basis bullet2,422,716
Less: accumulated depreciation (attach schedule) bullet508,080 1,988,430 Click to see attachment1,914,636 1,914,636
15 Other assets (describe bullet) Click to see attachment0 Click to see attachment37,026 Click to see attachment37,026
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 4,208,322 4,402,735 4,402,735
Liabilities 17 Accounts payable and accrued expenses.......... 21,985 28,915
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 21,985 28,915
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 4,104,291 4,320,149
25 Net assets with donor restrictions............ 82,046 53,671
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 4,186,337 4,373,820
30 Total liabilities and net assets/fund balances (see instructions). 4,208,322 4,402,735
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
4,186,337
2
Enter amount from Part I, line 27a .....................
2
164,797
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
22,686
4
Add lines 1, 2, and 3 ..........................
4
4,373,820
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
4,373,820
Form 990-PF (2021)
Form 990-PF (2021)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a 7 SHARES MICROSOFT CORP   2021-12-01 2021-12-31
b PUBLICLY TRADED SECURITIES - LONG-TERM     2021-12-31
c 49 SHARES ADP   2021-01-14 2021-01-15
d CAPITAL GAINS DIVIDENDS P    
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 2,267     2,267
b 240,212   140,017 100,195
c 7,918   43 7,875
d 83,807     83,807
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       2,267
b       100,195
c       7,875
d       83,807
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 194,144
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 2,267
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 3,181
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,181
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 3,181
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet   RefundedBullet 11  
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.Click to see attachment
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletNY
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWWW.MTARBORETUM.ORG
    14
    The books are in care ofbulletMARC WOLF Telephone no.bullet (518) 589-3903

    Located atbulletPO BOX 379 RT 23CTANNERSVILLENY ZIP+4bullet12485
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2021, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
    Yes
     
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)? ......................
    1a(5)
     
    No
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.) ...............
    1a(6)
     
    No
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
    1b
     
    No
    c
    ........bullet
    d
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2021? .............
    1d
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2021.) .....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
    5b
     
     
    c
    .........bullet
    d
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant? .................
    5d
     
     
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract? .............................
    6a
     
    No
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    7a
     
    No
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .........................
    8
     
    No
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    MARC WOLF EXECUTIVE DIRECTOR
    40.00     		77,510 11,696 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    ABBY COFFIN CHAIR
    5.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    ROBERT KERNS PRESIDENT
    3.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    MEG WALDRON VICE PRESIDENT
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    PIERCE SIOUSSAT TREASURER
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    KAREN TAGGART SECRETARY
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    MERMER BLAKESLEE DIRECTOR
    3.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    NANCY GILLESPIE DE LA SELLE DIRECTOR
    2.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    G DAVID PHELPS HAMAR DIRECTOR
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    BYRON L KNIEF DIRECTOR
    2.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    ARTHUR LUBOW DIRECTOR
    3.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    LARRY MCCAFFREY DIRECTOR
    2.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    DEAN RIDDLE DIRECTOR
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    BRUCE K RIGGS DIRECTOR
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    DEVERNE RIST DIRECTOR
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    MARY TYNES DIRECTOR
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    GILLIAN RAYMOND DIRECTOR, THRU 6/4/21
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    SIMON WILLIAMS DIRECTOR, THRU 7/10/21
    1.00     		0 0 0
    4 MAUDE ADAMS ROAD
    TANNERSVILLE,NY12485
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part VIII-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 MOUNTAIN TOP ARBORETUM IS A PUBLIC GARDEN IN THE CATSKILL MOUNTAINS DEDICATED TO DISPLAYING AND MANAGING NATIVE PLANT COMMUNITIES OF THE NORTHEASTERN U.S., IN ADDITION TO CURATING ITS COLLECTION OF COLD-HARDY NATIVE AND EXOTIC TREES. THE ARBORETUM TRAILS AND BOARDWALKS CONNECT 178 ACRES OF PLANT COLLECTIONS, MEADOWS, WETLANDS, FOREST AND DEVONIAN BEDROCK. 342,621
    2  
    3  
    4  
    Part VIII-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    1,795,665
    b
    Average of monthly cash balances.......................
    1b
    473,076
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    2,268,741
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    2,268,741
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    34,031
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    2,234,710
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    111,736
    Part X
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part IX, line 6..................
    1
     
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
     
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
    7
     
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7  
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2021:
    a From 2016......  
    b From 2017......  
    c From 2018......  
    d From 2019......  
    e From 2020......  
    f Total of lines 3a through e ........  
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$  
    a Applied to 2020, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2021 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2021.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2017....  
    b Excess from 2018....  
    c Excess from 2019....  
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2021, enter the date of the ruling ....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2021 (b) 2020 (c) 2019 (d) 2018
    0 0 51,420 64,967 116,387
    b 85% (0.85) of line 2a ......... 0 0 43,707 55,222 98,929
    c Qualifying distributions from Part XI,
    line 4 for each year listed .....     		340,218 362,056 533,708 1,032,669 2,268,651
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		340,218 362,056 533,708 1,032,669 2,268,651
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part IX, line 6 for each year listed ..     		74,491 62,219 34,280 43,311 214,301
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XIV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments ....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 36  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 194,144  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory         5,244
    11 Other revenue:
    aCREDIT CARD REWARDS     		    01 100  
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 229,298 5,244
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    234,542
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    10 THE ORGANIZATION SELLS BOOKS TO VISITORS TO THE ARBORETUM DETAILING THE HISTORY AND BACKGROUND OF THE ARBORETUM.
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2021
    Name of the organization
    MOUNTAIN TOP ARBORETUM
     
    Employer identification number

    22-2240075
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990) (2021)
    Schedule B (Form 990) (2021) Page 2
    Name of organization
    MOUNTAIN TOP ARBORETUM
          		Employer identification number
    22-2240075
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    US DEPARTMENT OF THE TREASURY
     
    1500 PENNSYLVANIA AVENUE NW
     
    WASHINGTON, DC20220

    		$ 60,594


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    OFFICE OF PARKS AND RECREATION AND HISTORIC PRESERVATION
     
    625 BROADWAY
     
    ALBANY, NY12207

    		$ 38,749


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    KNI - OLAMETER CORPORATION
     
    2000 MCGILL COLLEGE AVENUE SUITE 50
     
    MONTREAL, QC   CA

    		$ 31,542


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
    FIDELITY CHARITABLE
     
    PO BOX 770001
     
    CINCINNATI, OH45277

    		$ 31,500


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
    BNY MELLON CHARITABLE GIFT FUND
     
    201 WASHINGTON STREET SUITE 024-006
     
    BOSTON, MA02108

    		$ 25,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
    CK WILLIAMS FAMILY FOUNDATION
     
    1735 MARKET STREET 8TH FLOOR
     
    PHILADELPHIA, PA19103

    		$ 25,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Name of organization
    MOUNTAIN TOP ARBORETUM
          		Employer identification number
    22-2240075
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    7
    PIERS AND LUCY PLAYFAIR
     
    C/O LIAYANN CHAN LYONROSS CAPITAL M
     
    NEW YORK, NY10016

    		$ 7,999


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    8
    ABBY & PETER COFFIN
     
    255 WOODLAND ROAD
     
    CHESTNUT HILL, MA02467

    		$ 5,415


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    9
    BIOFORCE USA
     
    ATTN PIERCE S SIOUSSAT 6 GRANDINETT
     
    GHENT, NY12075

    		$ 5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    10
    DICK & KAREN TAGGART
     
    138 MARLBOROUGH STREET
     
    BOSTON, MA02116

    		$ 5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    11
    JAMES AND CLAIRE CECCHI
     
    8 RENESSELAER RD
     
    ESSEX FELLS, NJ070211404

    		$ 5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    12
    LAUREN STEERS
     
    14 HILLTOP PLACE
     
    RYE, NY10580

    		$ 5,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Name of organization
    MOUNTAIN TOP ARBORETUM
          		Employer identification number
    22-2240075
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    13
    PETER & PATRICIA NADOSY
     
    116 BOYESEN ROAD
     
    SOUTHAMPTON, NY11968

    		$ 5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 3
    Name of organization
    MOUNTAIN TOP ARBORETUM
          		Employer identification number

    22-2240075
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    7
    		 49 SHARES OF ADP $ 7,999 2021-01-14
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 4
    Name of organization
    MOUNTAIN TOP ARBORETUM
          		Employer identification number

    22-2240075
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990) (2021)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2021 AccountingFeesSchedule
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    DONNA BATES CPA 11,287 0 0 11,103
    PKF O'CONNOR DAVIES 17,850 0 0 15,850
    SICKLER, TORCHIA, ALLEN & CHURCHILL CPA 1,360 0 0 1,360

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2021 DepreciationSchedule
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    SOFTWARE 2007-06-01 5,975 5,975 SL 5.000000000000 0 0 0  
    BOOK 2019-10-01 35,141 8,785 SL 5.000000000000 7,028 0 0  
    UTILITY VEHICLE 2010-02-23 13,695 13,695 SL 5.000000000000 0 0 0  
    WEATHER STATION 2002-11-16 1,365 1,365 SL 18.000000000000 0 0 0  
    EQUIPMENT 2005-07-26 4,600 4,562 SL 10.000000000000 0 0 0  
    WEATHER STATION 2007-01-24 685 685 SL 10.000000000000 0 0 0  
    GOLF CART 2007-11-03 4,200 4,060 SL 10.000000000000 0 0 0  
    WEATHER STATION 2011-12-31 2,479 2,232 SL 10.000000000000 247 0 0  
    KUBOTA 2007-07-25 15,350 15,223 SL 10.000000000000 0 0 0  
    DEDICATION PLACQUE 2019-02-25 2,100 814 200DB 7.000000000000 367 0 0  
    EQUIPMENT - NEW BUILDING 2018-08-01 24,325 13,688 200DB 7.000000000000 3,039 0 0  
    MEMORIAL BENCH 2018-08-15 3,811 2,145 200DB 7.000000000000 476 0 0  
    UTILITY VEHICLE 2019-06-11 2,600 1,009 200DB 7.000000000000 455 0 0  
    BUILDING IMPROVEMENTS 2005-06-27 3,350 3,350 SL 10.000000000000 0 0 0  
    SIGNAGE 2007-07-01 2,377 2,377 SL 10.000000000000 0 0 0  
    BUILDING IMPROVEMENTS 2008-05-05 850 850 SL 10.000000000000 0 0 0  
    PUMP HOUSE 2010-12-31 16,700 14,466 150DB 10.000000000000 0 0 0  
    BUILDING 2018-08-01 1,376,875 83,866 SL 39.000000000000 35,304 0 0  
    BATHROOM RENOVATIONS 2003-07-17 11,497 11,497 SL 20.000000000000 0 0 0  
    BARN 2016-06-01 240,807 28,048 SL 39.000000000000 6,175 0 0  
    BUILDING IMPROVEMENTS 2019-12-15 29,462 787 SL 39.000000000000 755 0 0  
    HEDGEROW 2007-09-01 5,411 4,810 SL 15.000000000000 361 0 0  
    FENCING 2007-12-31 9,435 8,174 SL 15.000000000000 629 0 0  
    NURSERY 2010-09-30 3,040 2,079 SL 15.000000000000 203 0 0  
    BOARDWALK 2010-11-30 5,139 3,457 SL 15.000000000000 343 0 0  
    PUMP HOUSE 2011-12-23 4,000 2,402 SL 15.000000000000 267 0 0  
    LAND IMPROVEMENTS 1996-05-01 1,441 1,441 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 1997-09-30 64 64 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 1998-04-30 300 300 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 1999-03-31 6,059 6,059 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 2001-06-30 14,602 14,474 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 2002-05-01 5,368 5,368 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 2002-07-11 1,052 1,047 SL 15.000000000000 0 0 0  
    LAND IMPROVEMENTS 2006-08-10 12,717 12,221 SL 15.000000000000 496 0 0  
    LAND IMPROVEMENTS 2006-08-24 11,895 11,362 SL 15.000000000000 529 0 0  
    LAND IMPROVEMENTS 2007-06-01 11,735 10,627 SL 15.000000000000 782 0 0  
    LAND IMPROVEMENTS 2007-09-21 12,945 11,432 SL 15.000000000000 863 0 0  
    LAND IMPROVEMENTS 2008-12-31 44,255 35,401 SL 15.000000000000 2,950 0 0  
    LAND IMPROVEMENTS 2009-12-31 9,707 7,075 SL 15.000000000000 647 0 0  
    OUTDOOR CLASSROOM 2010-12-31 6,810 4,540 SL 15.000000000000 454 0 0  
    OUTDOOR CLASSROOM 2011-12-31 25,000 16,366 150DB 15.000000000000 863 0 0  
    SIGN - LAND IMPROVEMENTS 2012-04-12 508 508 SL 15.000000000000 0 0 0  
    MAUDE ADAMS PARKING LOT 2014-05-21 3,708 1,836 150DB 15.000000000000 187 0 0  
    LABRYNTH 2014-08-13 35,318 13,055 150DB 15.000000000000 2,226 0 0  
    WOOD FENCE - MA ROAD 2014-09-23 12,776 6,327 150DB 15.000000000000 645 0 0  
    MAUDE ADAMS STONE WALL 2014-10-30 35,842 17,748 150DB 15.000000000000 1,809 0 0  
    IRRIGATION 2016-05-01 5,040 1,899 150DB 15.000000000000 314 0 0  
    IRRIGATION 2019-08-25 6,370 924 150DB 15.000000000000 545 0 0  
    BOG BOARDWALK 2019-12-15 3,490 507 150DB 15.000000000000 298 0 0  
    SEPTIC SYSTEM 2003-08-07 11,200 9,753 SL 20.000000000000 560 0 0  
    RAIN GARDENS 2019-06-30 14,921   NC 0 % 0 0 0  
    LAND IMPROVEMENTS 2019-08-30 42,991   NC 0 % 0 0 0  
    MAINTENANCE AREA 2019-11-30 4,163   NC 0 % 0 0 0  
    LAND 1977-04-30 5,118   NC 0 % 0 0 0  
    LAND 2002-12-16 48,197   NC 0 % 0 0 0  
    LAND 2010-01-01 2,898   NC 0 % 0 0 0  
    LAND 2011-08-05 153,517   NC 0 % 0 0 0  
    DOCUMENTARY 2020-01-01 34,660 3,466 SL 10.000000000000 3,466 0 0  
    GAZEBO 2020-11-10 12,780 85 SL 25.000000000000 511 0 0  

    TY 2021 InvestmentsOtherSchedule2
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    BARON EMERGING MARKETS RETAIL FMV 167,299 167,299
    BUFFALO SMALL CAP FMV 42,174 42,174
    DRIEHAUS EMERGING MARKETS GROWTH INV FMV 155,584 155,584
    FIDELITY CONTRAFUND FMV 175,630 175,630
    JANUS HENDERSON ENTERPRISE T FMV 147,334 147,334
    OSTERWEIS EMERGING OPPORTUNITY FMV 39,575 39,575
    T. ROWE PRICE BLUE CHIP GROWTH FMV 112,429 112,429
    VANGUARD 500 INDEX ADMIRAL FMV 109,844 109,844
    VANGUARD DIVIDEND GROWTH INV FMV 208,099 208,099
    VANGUARD FTSE DEVELOPED MKTS ETV IV FMV 100,537 100,537
    VANGUARD LARGE CAP ETF FMV 203,320 203,320
    VANGUARD MID CAP ETF FMV 113,963 113,963
    VANGUARD VALUE ETF IV FMV 158,438 158,438

    TY 2021 LandEtcSchedule2
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    SOFTWARE 5,975 5,975 0  
    BOOK 35,141 15,813 19,328  
    UTILITY VEHICLE 13,695 13,695 0  
    WEATHER STATION 1,365 1,365 0  
    EQUIPMENT 4,600 4,562 38  
    WEATHER STATION 685 685 0  
    GOLF CART 4,200 4,060 140  
    WEATHER STATION 2,479 2,479 0  
    KUBOTA 15,350 15,223 127  
    DEDICATION PLACQUE 2,100 1,181 919  
    EQUIPMENT - NEW BUILDING 24,325 16,727 7,598  
    MEMORIAL BENCH 3,811 2,621 1,190  
    UTILITY VEHICLE 2,600 1,464 1,136  
    BUILDING IMPROVEMENTS 3,350 3,350 0  
    SIGNAGE 2,377 2,377 0  
    BUILDING IMPROVEMENTS 850 850 0  
    PUMP HOUSE 16,700 14,466 2,234  
    BUILDING 1,376,875 119,170 1,257,705  
    BATHROOM RENOVATIONS 11,497 11,497 0  
    BARN 240,807 34,223 206,584  
    BUILDING IMPROVEMENTS 29,462 1,542 27,920  
    HEDGEROW 5,411 5,171 240  
    FENCING 9,435 8,803 632  
    NURSERY 3,040 2,282 758  
    BOARDWALK 5,139 3,800 1,339  
    PUMP HOUSE 4,000 2,669 1,331  
    LAND IMPROVEMENTS 1,441 1,441 0  
    LAND IMPROVEMENTS 64 64 0  
    LAND IMPROVEMENTS 300 300 0  
    LAND IMPROVEMENTS 6,059 6,059 0  
    LAND IMPROVEMENTS 14,602 14,474 128  
    LAND IMPROVEMENTS 5,368 5,368 0  
    LAND IMPROVEMENTS 1,052 1,047 5  
    LAND IMPROVEMENTS 12,717 12,717 0  
    LAND IMPROVEMENTS 11,895 11,891 4  
    LAND IMPROVEMENTS 11,735 11,409 326  
    LAND IMPROVEMENTS 12,945 12,295 650  
    LAND IMPROVEMENTS 44,255 38,351 5,904  
    LAND IMPROVEMENTS 9,707 7,722 1,985  
    OUTDOOR CLASSROOM 6,810 4,994 1,816  
    OUTDOOR CLASSROOM 25,000 17,229 7,771  
    SIGN - LAND IMPROVEMENTS 508 508 0  
    MAUDE ADAMS PARKING LOT 3,708 2,023 1,685  
    LABRYNTH 35,318 15,281 20,037  
    WOOD FENCE - MA ROAD 12,776 6,972 5,804  
    MAUDE ADAMS STONE WALL 35,842 19,557 16,285  
    IRRIGATION 5,040 2,213 2,827  
    IRRIGATION 6,370 1,469 4,901  
    BOG BOARDWALK 3,490 805 2,685  
    SEPTIC SYSTEM 11,200 10,313 887  
    RAIN GARDENS 14,921 0 14,921  
    LAND IMPROVEMENTS 42,991 0 42,991  
    MAINTENANCE AREA 4,163 0 4,163  
    LAND 5,118 0 5,118  
    LAND 48,197 0 48,197  
    LAND 2,898 0 2,898  
    LAND 153,517 0 153,517  
    DOCUMENTARY 34,660 6,932 27,728  
    GAZEBO 12,780 596 12,184  


    TY 2021 OtherAssetsSchedule
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    ERC CREDIT RECEIVABLE 0 37,026 37,026


    TY 2021 OtherExpensesSchedule
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ADVERTISING 3,988 0 0 3,588
    BANK CHARGES 1,569 0 0 1,569
    DUES AND SUBSCRIPTIONS 1,085 0 0 1,085
    EDUCATION MATERIALS 6,985 0 0 6,985
    EMPLOYEE DEVELOPMENT 26 0 0 26
    GROUNDS EQUIPMENT AND TOOLS 3,551 0 0 3,551
    GROUNDS MAINTENANCE 19,735 0 0 20,735
    INSURANCE 5,945 0 0 5,945
    MEMBERSHIP/VOLUNTEER EXPENSES 1,038 0 0 1,038
    OFFICE EQUIPMENT AND SOFTWARE 3,117 0 0 3,117
    PLANT SPECIMENS AND MATERIALS 6,050 0 0 6,035
    PROGRAM EVENT EXPENSE 12,907 0 0 12,907
    REPAIRS AND MAINTENANCE 10,994 0 0 12,302
    SUPPLIES AND MATERIALS 6,804 0 0 6,713
    TELECOMMUNICATIONS 3,351 0 0 3,351
    WEBSITE 1,338 0 0 1,338
    NYS FILING FEE 275 0 0 275


    TY 2021 OtherIncomeSchedule2
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    CREDIT CARD REWARDS 100   100


    TY 2021 OtherIncreasesSchedule
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Description Amount
    UNREALIZED GAIN ON INVESTMENTS 22,686


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    MOUNTAIN TOP ARBORETUM
    EIN:
    22-2240075
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    CONSULTING 1,358 0 0 1,358