Fullerton Arboretum Authority FY2020 filing

Fullerton, CAUnknown exempt organizationEIN 33-0082239Revenue $2.8M 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.

76¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 10.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $21
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$64K
1.0% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
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
$2.8M
Spent
$1.4M
To programs
76%
Net assets
$6.5M
By yearFY2020–FY2020
Revenue
$2.8M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2020$613K
Expenses
$1.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2020$510K
Net assets
$6.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$6.5M
FY2020$0

From the FY2020 Form 990 (year ending June 2020) · 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

76 cents of each dollar spent went to programs.

Program services 76% · $1.0M Management & general 19% · $258K Fundraising 5% · $72K

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 · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
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
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
See Fullerton Arboretum Authority 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 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 · $1.0M · in their own filed words · FY2019
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)

$1.0Mprogram 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
$2.8M
Ln 12
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$92K
Investment incomeLn 3$3K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.0M
Managementcol C$258K
Fundraisingcol D$72K
Owns and owesPt X
$6.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$6.6M
LiabilitiesLn 26$64K
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$2.7M
Noncash giftsLn 1g$2.0M
Fees for servicesLn 2g$92K
Investment incomeLn 3$3K
Other incomeLn 4–11$513
Gains on assetsLn 7$0
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$0
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$3.1M
Land, buildings, equipmentLn 10c$2.2M
Other assetsLn 15$17K
Total assetsLn 16$6.6M
LiabilitiesLn 26$64K
Net assetsLn 32$6.5M
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderJune
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$949K$1.2M
InvestmentsLn 11–13$1.7M$3.1M
Land, buildings, equipmentLn 10c$2.4M$2.2M
Total assetsLn 16$5.1M$6.6M
LiabilitiesLn 26$59K$64K
Net assetsLn 32$5.1M$6.5M
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$111K$37K$37K$37K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$564K$412K$141K$11K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$281K$185K$73K$22K
Payroll taxesLn 10$17K$11K$4K$1K
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$53K$53K
Advertising and promotionLn 12$205$205
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$1K$1K
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$184K$184K
InsuranceLn 23$28K$25K$3K
Other expenses (24a–d)Ln 24$115K$115K
All other expensesLn 24e$6K$5K$86
Total functional expensesLn 25$1.4M$1.0M$258K$72K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Viewing $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 $2,781,571 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,089,990$2,685,889
I-9 Program service revenuePrior year $105,109$92,251
I-10 Investment incomePrior year $5,229$2,918
I-11 Other revenuePrior year $1,647$513
I-12 Total revenuePrior year $1,201,975$2,781,571
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $872,509$972,992
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $403,821$387,294
I-18 Total expensesPrior year $1,276,330$1,360,286
I-19 Revenue less expensesPrior year −$74,355$1,421,285
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 $2,781,571 across 12 lines filed
VIII-1d Related organizations$2,569,993
VIII-1f All other contributions, gifts and grants$115,896
VIII-1g Noncash contributions (included above)$2,040,407
VIII-1h Total contributions, gifts and grants$2,685,889
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $92,251$92,251
VIII-3 Investment incomeExcluded from tax $2,918$2,918
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 $513$513
VIII-12 Total revenueRelated to mission $92,764 · Excluded from tax $2,918$2,781,571
Part IX · Statement of functional expenses $1,360,286 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 staffPrograms $37,165 · Management $37,164 · Fundraising $37,164$111,493
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $411,687 · Management $140,989 · Fundraising $11,279$563,955
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $185,149 · Management $72,938 · Fundraising $22,442$280,529
IX-10 Payroll taxesPrograms $11,230 · Management $4,424 · Fundraising $1,361$17,015
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 $52,948$52,948
IX-12 Advertising and promotionPrograms $205$205
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $1,247$1,247
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 $184,175$184,175
IX-23 InsurancePrograms $25,216 · Management $2,802$28,018
IX-24 Other expenses (24a–d)Programs $115,139$115,139
IX-24e All other expensesPrograms $5,476 · Management $86$5,562
IX-25 Total functional expensesPrograms $1,029,637 · Management $258,403 · Fundraising $72,246$1,360,286
Part X · Balance sheet $6,587,009 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $949,264$1,164,775
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$24,966
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $4,818$5,111
X-10c Land, buildings and equipment, netStart of year $2,426,217$2,245,401
X-11 Publicly traded securitiesStart of year $1,731,686$3,129,958
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $13,391$16,798
X-16 Total assetsStart of year $5,125,376$6,587,009
X-17 Accounts payable and accrued expensesStart of year $58,602$63,912
X-26 Total liabilitiesStart of year $58,602$63,912
X-32 Total net assets or fund balancesStart of year $5,066,774$6,523,097
X-33 Total liabilities and net assetsStart of year $5,125,376$6,587,009
Part XI · Reconciliation of net assets $6,523,097 net assets at year end
XI-1 Total revenue$2,781,571
XI-2 Total expenses$1,360,286
XI-3 Revenue less expenses$1,421,285
XI-4 Net assets at start of year$5,066,774
XI-5 Net unrealized gains (losses) on investments$35,038
XI-10 Net assets at end of year$6,523,097

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

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