Fullerton Arboretum Authority

Fullerton, CAUnknown exempt organizationEIN 33-0082239Revenue $613K in FY2020

On file with the IRSarboretum.fullerton.edu800 North State College Blvd · Fullerton, CA

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Provide our visitors the opportunity to gain knowledge and appreciation of the plant world through collections that preserve and promote stewardship of worldwide plant diversity and regional agricultural heritage. Serve faculty, students, and the broader community through education and scholarly activities.

82¢ of each $1 spent went to programs.
Run by 50 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Named funders
1
named funder · $21
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$613K
-78% vs prior year
Spent
$510K
To programs
82%
Net assets
$0
By yearFY2020–FY2020
Revenue
$613K
FY2020▼ -78%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2020$613K
Expenses
$510K
FY2020▼ -63%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2020$510K
Net assets
$0
FY2020▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.5M
FY2020$0

From the FY2020 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2020.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $420K Management & general 16% · $83K Fundraising 1% · $7K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
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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 15aYes

Programs and updates

Educates visitors about plant diversity and agricultural heritage through collections and scholarly activities.

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Provided by the organization

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1 program · $420K · in their own filed words · FY2020
01

Botanical & Aquatic Gardens Programs

The fullerton arboretum authority operates a 26-ACRE botanical ecological reserve serving the city of fullerton and california state university, fullerton. Its mission is to serve as an educational, research and recreational facility and resource. Offerings include educational classes related to the arboretum. (140,000 visitors)

$420Kprogram 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 · FY2020
Total grants receivedfrom 1 funder$21

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$613K
Ln 12
Gifts and grantsLn 1h$598K
Other incomeLn 4–11$11K
Fees for servicesLn 2g$4K
Money outPt IX
$510K
Ln 25
Programscol B$420K
Managementcol C$83K
Fundraisingcol D$7K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$598K
Noncash giftsLn 1g$271K
Fees for servicesLn 2g$4K
Investment incomeLn 3$410
Other incomeLn 4–11$11K
Gains on assetsLn 7$0
Total revenueLn 12$613K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$0
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
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 FY20End FY20
Cash and savingsLn 1–2$1.2M$0
InvestmentsLn 11–13$3.1M$0
Land, buildings, equipmentLn 10c$2.2M$0
Total assetsLn 16$6.6M$0
LiabilitiesLn 26$64K$0
Net assetsLn 32$6.5M$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$206K$150K$51K$4K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$105K$77K$26K$2K
Payroll taxesLn 10$17K$13K$4K$343
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$20K$20K
Advertising and promotionLn 12$190$190
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$238$238
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$93K$93K
InsuranceLn 23$9K$8K$871
Other expenses (24a–d)Ln 24$56K$56K$258
All other expensesLn 24e$3K$3K$63
Total functional expensesLn 25$510K$420K$83K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 $2.8M$1.4M$1.4M$6.5M 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 FY2020 990 (6 parts)
Part I · Summary $613,069 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,685,889$598,267
I-9 Program service revenuePrior year $92,251$3,669
I-10 Investment incomePrior year $2,918$410
I-11 Other revenuePrior year $513$10,723
I-12 Total revenuePrior year $2,781,571$613,069
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $972,992$327,719
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $387,294$182,265
I-18 Total expensesPrior year $1,360,286$509,984
I-19 Revenue less expensesPrior year $1,421,285$103,085
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $613,069 across 11 lines filed
VIII-1d Related organizations$598,267
VIII-1g Noncash contributions (included above)$270,764
VIII-1h Total contributions, gifts and grants$598,267
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,669$3,669
VIII-3 Investment incomeExcluded from tax $410$410
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,723$10,723
VIII-12 Total revenueRelated to mission $14,392 · Excluded from tax $410$613,069
Part IX · Statement of functional expenses $509,984 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $150,166 · Management $51,427 · Fundraising $4,114$205,707
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $76,522 · Management $26,206 · Fundraising $2,097$104,825
IX-10 Payroll taxesPrograms $12,547 · Management $4,297 · Fundraising $343$17,187
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $20,368$20,368
IX-12 Advertising and promotionPrograms $190$190
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $238$238
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $93,266$93,266
IX-23 InsurancePrograms $7,835 · Management $871$8,706
IX-24 Other expenses (24a–d)Programs $56,149 · Management $258$56,407
IX-24e All other expensesPrograms $3,027 · Management $63$3,090
IX-25 Total functional expensesPrograms $420,308 · Management $83,122 · Fundraising $6,554$509,984
Part X · Balance sheet $0 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,164,775$0
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $24,966$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $5,111$0
X-10c Land, buildings and equipment, netStart of year $2,245,401$0
X-11 Publicly traded securitiesStart of year $3,129,958$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $16,798$0
X-16 Total assetsStart of year $6,587,009$0
X-26 Total liabilitiesStart of year $63,912$0
X-32 Total net assets or fund balancesStart of year $6,523,097$0
X-33 Total liabilities and net assetsStart of year $6,587,009$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$613,069
XI-2 Total expenses$509,984
XI-3 Revenue less expenses$103,085
XI-4 Net assets at start of year$6,523,097
XI-5 Net unrealized gains (losses) on investments$119,226
XI-9 Other changes in net assets−$6,745,408
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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