Wellfield Botanic Gardens INC

Tax-deductible

Elkhart, IN501(c)(3)EnvironmentEIN 20-1642142Revenue $2.2M in FY2024

On file with the IRSwellfieldgardens.org1011 N Main St, 46514-3279 · Elkhart, INTax-exempt since Jan 2005Publicly supported charity — 170(b)(1)(A)(vi)

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The overlying purpose of Wellfield Botanic Gardens is to tirelessly promote the inseparable relationship between water, plants and animals. The Gardens will be a place that fosters a sense of responsibility and a sense of stewardship for the natural world.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 198 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $2.7M a year · 71% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 8% of spending
Top officer’s pay lower than 68% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 15.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $1.0M
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+12% vs prior year
Spent
$1.3M
To programs
69%
Net assets
$21.2M
By yearFY2020–FY2024
Revenue
$2.2M
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$9.4M
FY2022$4.7M
FY2023$2.0M
FY2024$2.2M
Expenses
$1.3M
FY2024▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$923K
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.3M
Net assets
$21.2M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.6M
FY2021$16.0M
FY2022$19.3M
FY2023$20.2M
FY2024$21.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $906K Management & general 29% · $379K Fundraising 2% · $26K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

20 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$104,879Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Eric Garton’s $105K as Executive Director is at the 32nd percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Eric Garton$104,879$102,698$87,556$85,800$83,200

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Wellfield Botanic Gardens INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes the relationship between water, plants, and animals, fostering stewardship of the natural world.

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Provided by the organization

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3 programs · $809K · in their own filed words · FY2024
01

The horticulture department is the backbone of the botanic garden, involved in virtually every aspect of the garden's aesthetic and function. From designing spaces to planting and maintaining over time, this area is critical to both temporary and long-term exhibit spaces, event areas and attractions.

$595Kprogram expense
02

The guest services department is responsible for our guest's interaction with our garden, its programs, and in concert with horticulture and education produces special events that serve and further wellfield's mission.

$175Kprogram expense
03

The education department envisions, creates and facilitates all aspects of learning at the gardens. From pre-k through lifelong learners, all ages are addressed through the gardens' many educational initiatives, including guided school field trips (1,643 STUDENTS/TEACHERS served in 2024) classes and educational programs (542 participants…

$39Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$297K
Fees for servicesLn 2g$121K
Money outPt IX
$1.3M
Ln 25
Programscol B$906K
Managementcol C$379K
Fundraisingcol D$26K
Owns and owesPt X
$21.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$22.2M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Fundraising eventsLn 1c$156K
Fees for servicesLn 2g$121K
Investment incomeLn 3$297K
Other incomeLn 4–11$52K
Gains on assetsLn 7−$8K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$616K
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.7M
Land, buildings, equipmentLn 10c$18.3M
Other assetsLn 15$1.1M
Total assetsLn 16$22.2M
LiabilitiesLn 26$1.0M
Net assetsLn 32$21.2M
OperationsPt I, VI
EmployeesI 524
VolunteersI 6198
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$10.5M$1.7M
Land, buildings, equipmentLn 10c$7.2M$18.3M
Total assetsLn 16$20.9M$22.2M
LiabilitiesLn 26$612K$1.0M
Net assetsLn 32$20.2M$21.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$105K$105K
Other salaries and wagesLn 7$520K$417K$103K
Payroll taxesLn 10$45K$30K$16K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$12K$5K$7K
Advertising and promotionLn 12$26K$342$26K
Office expensesLn 13$56K$4K$52K
Information technologyLn 14$22K$16K$6K
OccupancyLn 16$41K$37K$4K
TravelLn 17$9K$9K
Conferences, conventions and meetingsLn 19$18K$236$17K
Depreciation, depletion and amortizationLn 22$312K$312K
InsuranceLn 23$47K$47K
Other expenses (24a–d)Ln 24$82K$82K
All other expensesLn 24e$9K$3K$6K
Total functional expensesLn 25$1.3M$906K$379K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.2M$1.3M$926K$21.2M 990 PDF
FY2023 $2.0M$1.2M$834K$20.2M 990 PDF
FY2022 $4.7M$1.2M$3.4M$19.3M 990 PDF
FY2021 $9.4M$1.1M$8.3M$16.0M 990 PDF
FY2020 $1.2M$923K$261K$7.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $2,237,494 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,305,889$1,767,332
I-9 Program service revenuePrior year $116,677$120,965
I-10 Investment incomePrior year $469,893$296,960
I-11 Other revenuePrior year $107,795$52,237
I-12 Total revenuePrior year $2,000,254$2,237,494
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $576,634$670,377
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $589,935$640,729
I-18 Total expensesPrior year $1,166,569$1,311,106
I-19 Revenue less expensesPrior year $833,685$926,388
Part VI · Governance 18 of 18 board members independent, 1 to look at
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,237,494 across 10 lines filed
Lines not itemized here account for $9,411 of total revenue; see the IRS return.
VIII-1b Membership dues$159,131
VIII-1c Fundraising events$155,715
VIII-1f All other contributions, gifts and grants$1,452,486
VIII-1h Total contributions, gifts and grants$1,767,332
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $120,965$120,965
VIII-3 Investment incomeExcluded from tax $304,940$304,940
VIII-6 Net rental income or lossRelated to mission $89,875$89,875
VIII-7 Net gain or loss on sales of assetsRelated to mission −$7,980−$7,980
VIII-8 Net income from fundraising eventsExcluded from tax −$47,049−$47,049
VIII-12 Total revenueRelated to mission $212,271 · Unrelated business $0 · Excluded from tax $257,891$2,237,494
Part IX · Statement of functional expenses $1,311,106 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $104,879$104,879
IX-7 Other salaries and wagesPrograms $417,488 · Management $102,589$520,077
IX-10 Payroll taxesPrograms $29,662 · Management $15,759$45,421
IX-11c Accounting feesManagement $7,130$7,130
IX-11g Other fees for servicesPrograms $5,128 · Management $6,676$11,804
IX-12 Advertising and promotionManagement $342 · Fundraising $25,974$26,316
IX-13 Office expensesPrograms $4,147 · Management $51,616$55,763
IX-14 Information technologyPrograms $16,348 · Management $5,935$22,283
IX-16 OccupancyPrograms $36,526 · Management $4,362$40,888
IX-17 TravelManagement $8,559$8,559
IX-19 Conferences, conventions and meetingsPrograms $236 · Management $17,355$17,591
IX-22 Depreciation, depletion and amortizationPrograms $312,054$312,054
IX-23 InsuranceManagement $47,229$47,229
IX-24 Other expenses (24a–d)Programs $82,017$82,017
IX-24e All other expensesPrograms $2,803 · Management $6,292$9,095
IX-25 Total functional expensesPrograms $906,409 · Management $378,723 · Fundraising $25,974$1,311,106
Part X · Balance sheet $22,213,976 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $633,037$615,916
X-2 Savings and temporary cash investmentsStart of year $9,841,034$1,035,489
X-3 Pledges and grants receivableStart of year $2,155,122$1,113,019
X-8 Inventories for sale or useStart of year $9,888$8,262
X-9 Prepaid expenses and deferred chargesStart of year $9,717$18,554
X-10c Land, buildings and equipment, netStart of year $7,163,254$18,300,005
X-15 Other assetsStart of year $1,039,449$1,122,731
X-16 Total assetsStart of year $20,851,501$22,213,976
X-17 Accounts payable and accrued expensesStart of year $594,326$923,214
X-19 Deferred revenueStart of year $17,181$104,075
X-26 Total liabilitiesStart of year $611,507$1,027,289
X-27 Net assets without donor restrictionsStart of year $11,083,978$20,816,098
X-28 Net assets with donor restrictionsStart of year $9,156,016$370,589
X-32 Total net assets or fund balancesStart of year $20,239,994$21,186,687
X-33 Total liabilities and net assetsStart of year $20,851,501$22,213,976
Part XI · Reconciliation of net assets $21,186,687 net assets at year end
XI-1 Total revenue$2,237,494
XI-2 Total expenses$1,311,106
XI-3 Revenue less expenses$926,388
XI-4 Net assets at start of year$20,239,994
XI-9 Other changes in net assets$20,305
XI-10 Net assets at end of year$21,186,687

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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