TY 2023 Form 990PF

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)
	1	Contributions, gifts, grants, etc., received (attach schedule)	398,546
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	190,861	190,861	190,861
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		582,905
b	Gross sales price for all assets on line 6a 6,240,503
7	Capital gain net income (from Part IV, line 2)...		582,905
8	Net short-term capital gain.........			124,800
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......
12	Total. Add lines 1 through 11........	1,172,312	773,766	315,661
	13	Compensation of officers, directors, trustees, etc.	128,498	10,850	10,850	102,798
14	Other employee salaries and wages......	268,842			356,801
15	Pension plans, employee benefits.......	44,522			44,522
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	14,570	7,285	7,285	7,285
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	43,975	42,577		1,398
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	4,616	7,154		-2,538
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	29,860
20	Occupancy..............	27,155			27,155
21	Travel, conferences, and meetings.......	19,030			19,030
22	Printing and publications..........	7,702			7,702
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	151,609	28		151,581
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	740,379	67,894	18,135	715,734
25	Contributions, gifts, grants paid.......	0			0
26	Total expenses and disbursements. Add lines 24 and 25	740,379	67,894	18,135	715,734
	27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	431,933
b	Net investment income (if negative, enter -0-)		705,872
c	Adjusted net income (if negative, enter -0-)...			297,526

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	450	450	450
	2	Savings and temporary cash investments.........	142,999	186,750	162,313
	3	Accounts receivable
		Less: allowance for doubtful accounts	929
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	4,625,484
	c	Investments—corporate bonds (attach schedule).......	2,406,656	List of Attached Documents: // Content 2,551,880	2,551,880
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........		List of Attached Documents: // Content 5,437,575	5,437,575
	14	Land, buildings, and equipment: basis 3,951,693
		Less: accumulated depreciation (attach schedule) 256,588	3,643,672	List of Attached Documents: // Content 3,695,105	3,695,105
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	10,820,190	11,871,760	11,847,323
	17	Accounts payable and accrued expenses..........	98
	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 )
	23	Total liabilities (add lines 17 through 22).........	98	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		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	10,820,092	11,871,760
	29	Total net assets or fund balances (see instructions).....	10,820,092	11,871,760
	30	Total liabilities and net assets/fund balances (see instructions).	10,820,190	11,871,760

(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	PUBLICLY TRADED SECURITIES-ST	P	2023-07-01	2023-12-31
b	PUBLICLY TRADED SECURITIES-LT	P	2000-01-01	2023-12-31
c	LT CAPITAL GAIN DISTRIBUTIONS	P	2000-01-01	2023-12-31
d	COMPUTER EQUIPMENT	P	2014-09-22	2023-12-31
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	2,274,804		2,150,004	124,800
b	3,942,829		3,507,594	435,235
c	22,870			22,870
d		1,796	1,796
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			124,800
b			435,235
c			22,870
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	582,905
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 ...................		3	124,800

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	9,812
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
3	Add lines 1 and 2...........................	3	9,812
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	9,812
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	10,262
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	10,262
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	450
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax450	Refunded	11

(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
EDWARD TED ANDREWS	Treasurer 1.00	0
PO BOX 77377 SEATTLE,WA98177
GEOFFREY REVELLE	President 1.00	0
PO BOX 77377 SEATTLE,WA98177
FRANK MINTON	Vice President 1.00	0
PO BOX 77377 SEATTLE,WA98177
JOHN WILLIAM BILL ZOOK JR	Secretary 1.00	0
PO BOX 77377 SEATTLE,WA98177
RICHARD STEFFEN	Executive Dir. 40.00	115,250	13,248
PO BOX 77377 SEATTLE,WA98177
SUSAN SUE NEVLER	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177
RICHARD DICK G TURNER JR	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177
STEVEN STEVE R LORTON	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177
SUSAN SUE ASHMUN	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177
TANYA DEMARSH-DODSON	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177
STEPHEN STEVE D FISHER	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177
BURNLEY SNYDER	BOARD MEMBER 1.00	0
PO BOX 77377 SEATTLE,WA98177

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	THE ORGANIZATION IS AN OPERATING FOUNDATION. IT DOES NOT MAKE GRANTS TO OTHER TAX-EXEMPT ORGANIZATIONS. ITS ACTIVITIES INCLUDE:OPERATING A BOTANICAL GARDEN WITH OVER 6,000 SPECIES OF PLANTS FROM AROUND THE WORLD. THE GARDEN IS OPEN FOR SCHEDULED TOURS, IS THE LOCATION OF EDUCATIONAL SEMINARS AND COURSES FOR HORTICULTURISTS AND AMATEUR GARDNERS, AND PROVIDES INFORMATION ABOUT PLANTS GROWN IN THE GARDEN THROUGH LECTURES AND PUBLICATIONS.MANAGING THE GREAT PICKS PROGRAM. IN COLLABORATION WITH HORTICULTURISTS FROM THE PACIFIC NORTHWEST, EACH YEAR PLANTS PARTICULARLY ADAPTED TO THE REGION ARE IDENTIFIED AND INFORMATION ABOUT THEM IS PROVIDED AS A GUIDE FOR PROFESSIONAL AND AMATEUR GARDENERS.OFFERING A LECTURE EACH YEAR, NAMED FOR ELISABETH MILLER, WHICH FEATURES WORLD FAMOUS HORTICULTURISTS AND IS ATTENDED BY HUNDREDS OF GARDNERS IN THE REGION.ALL EXPENDITURES ARE RELATED TO THESE ACTIVITIES, WITH THE EXCEPTION OF SOME EXPENSES RELATED TO MANAGEMENT OF ASSETS AND ADMINISTRATION.	715,734
2


3


4

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

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........
4Qualifying distributions for 2023 from Part
XI, line 4: $
a Applied to 2022, 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 2023 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2023.
(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 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........
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 2018 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total
	297,526	110,724	147,785	143,721	699,756
b 85% (0.85) of line 2a .........	252,897	94,115	125,617	122,163	594,792
c Qualifying distributions from Part XI, line 4 for each year listed .....	715,734	626,936	773,624	558,627	2,674,921
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	715,734	626,936	773,624	558,627	2,674,921
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..		264,013	304,561	259,472	828,046
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) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

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:

Line No.	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.)

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

(a) Name of organization	(b) Type of organization	(c) Description of relationship


(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
RICHARD PETERSON	ED/EVENT MANAGER 40.00	64,133	13,248
14711 KESTREL PLACE NE POULSBO,WA98370	ED/EVENT MANAGER 40.00	64,133	13,248
DELANEY C BRUMMET	HEAD GARDNER 40.00	55,218	13,248
9256 3RD AVE NW SEATTLE,WA98117	HEAD GARDNER 40.00	55,218	13,248






Total number of other employees paid over $50,000...................

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

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year

Total ................................. 3a

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	(e) Related or exempt function income (See instructions.)
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 ...........
4 Dividends and interest from securities ....			14	190,861
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 ............					582,905
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				190,861	582,905

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

bApproved for future payment

Total ................................. 3b

Name of organization THE ELISABETH CAREY MILLER BOTANICAL GARDEN TRUST

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	P&E CAREY MILLER CHARITABLE FOUND 4500 9TH AVENUE NE STE 300 SEATTLE, WA98105	$ 383,546	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Name of organization THE ELISABETH CAREY MILLER BOTANICAL GARDEN TRUST		Employer identification number 94-3166819

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
		$
(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) (2023)


Name of organization THE ELISABETH CAREY MILLER BOTANICAL GARDEN TRUST			Employer identification number 94-3166819
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.) $ Use duplicate copies of Part III if additional space is needed.

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense
LAND IMPROVEMENTS	2013-07-01	42,592	26,971	SL	15.0000	2,839
INTERIOR IMPROVEMENTS	2014-10-13	7,256	3,993	SL	15.0000	484
PATIO PROJECT	2014-01-20	4,881	2,898	SL	15.0000	325
DRIVEWAY PROJECT	2014-09-10	3,833	2,133	SL	15.0000	256
ROOF	2016-04-25	48,224	8,246	SL	39.0000	1,237
TENANT IMPROVEMENTS	2017-12-19	370,691	123,565	SL	15.0000	24,713
VEHICLE-TRUCK	2017-12-06	20,302	20,296	SL	5.0000	6

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
Auto./Transportation Equip.	20,302	20,302
Furniture and Fixtures	13,089	13,089
Improvements	584,307	223,197	361,110	361,110
Land	3,333,995		3,333,995	3,333,995

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
ASSESSMENTS	25,813		25,813
BANK & MERCHANT FEES	28	28
CLEANING FEES	7,241		7,241
COMPUTER EXPENSE & CONSULTING	7,690		7,690
CONVENTIONS & TRADE SHOWS	4,220		4,220
GARDEN EXPENSES	41,928		41,928
INSURANCE	18,494		18,494
MEMBERSHIPS	2,643		2,643
OFFICE EXPENSES	8,846		8,846
REPAIRS & MAINTENANCE	27,405		27,405
Special Event Expenses	3,000		3,000
WEBSITE	4,301		4,301

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PAYROLL PROCESSING FEES	1,398	0	0	1,398
SECURITY ADVISORY FEES	42,577	42,577	0	0

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
FEDERAL TAXES	3,533		-3,533
FOREIGN TAXES	7,154	7,154
REAL ESTATE TAXES	995		995

Software ID:	23017517
Software Version:	2023v5.1