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Nonprofiteer
← BROOKGREEN GARDENS

Form 990 for tax year 2022

Filed by BROOKGREEN GARDENS.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 15 May 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$5,773,065 changed to $15,968,985
Total expenses
$5,194,547 changed to $10,678,362
Contributions and grants received
$2,286,376 changed to $6,734,827
Program service revenue
$1,837,311 changed to $5,631,169
Investment income
$215,703 changed to $593,730
Other revenue
$1,433,675 changed to $3,009,259
Total assets, end of year
$59,741,924 changed to $67,343,145
Total liabilities, end of year
$949,354 changed to $863,318
Net assets or fund balances, end of year
$58,792,570 changed to $66,479,827
Program services expenses
$3,990,426 changed to $8,759,015
Management and general expenses
$415,904 changed to $743,525
Fundraising expenses
$788,217 changed to $1,175,822
Program service expenses (Part III)
$3,990,426 changed to $8,759,015

Listed only on the later return

  • Catherine-Alexa Spivey Roundtree
  • Julian J Nexsen Jr

Listed under a different title

  • Benedict P Rosen: CHAIRMAN, LIFE TRUSTEE then LIFE TRUSTEE
  • Hal B Holmes Jr: LIFE TRUSTEE then CHAIRMAN, LIFE TRUSTEE

Totals

Total revenue
$5,773,065
Total expenses
$5,194,547
Contributions and grants received
$2,286,376
Grants paid
$0
Program service revenue
$1,837,311
Investment income
$215,703
Other revenue
$1,433,675
Total assets, end of year
$59,741,924
Total liabilities, end of year
$949,354
Net assets or fund balances, end of year
$58,792,570
Program services expenses (Part IX)
$3,990,426
Management and general expenses
$415,904
Fundraising expenses
$788,217
Program service expenses (Part III)
$3,990,426

Program services were 76.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $1,010,582

  • 1f · All other contributions, gifts and grants

    $1,275,794

  • 2a · Program service revenue: ADMISSION FEES

    total $1,615,351 · related or exempt $1,615,351

  • 2b · Program service revenue: EDUCATIONAL

    total $221,960 · related or exempt $221,960

  • 3 · Investment income

    total $215,703 · excluded $215,703

  • 6a · Gross rents

    real property $668,326

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $668,326

  • 6d · Net rental income or loss

    total $668,326 · related or exempt $668,326

  • 10a · Gross sales of inventory

    $942,479

  • 10b · Cost of goods sold

    $378,240

  • 10c · Net income from sales of inventory

    total $564,239 · related or exempt $564,239

  • 11a · Other revenue: SPECIAL EVENTS

    total $162,183 · related or exempt $162,183

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $38,927 · related or exempt $38,927

  • 11e · Other revenue, total

    $201,110

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,980,727 · program services $1,596,817 · management and general $130,154 · fundraising $253,756

  • 9 · Other employee benefits

    total $171,650 · program services $65,757 · management and general $106,118 · fundraising -$225

  • 10 · Payroll taxes

    total $156,095 · program services $128,018 · management and general $9,358 · fundraising $18,719

  • 11g · Fees: other

    total $42,713 · program services $1,126 · management and general $41,587

  • 12 · Advertising and promotion

    total $245,374 · program services $216,909 · management and general $9,337 · fundraising $19,128

  • 17 · Travel

    total $27,078 · program services $15,011 · management and general $7,991 · fundraising $4,076

  • 19 · Conferences, conventions and meetings

    total $2,198 · program services $1,586 · management and general $461 · fundraising $151

  • 22 · Depreciation, depletion and amortization

    total $494,068 · program services $475,505 · management and general $15,531 · fundraising $3,032

  • 23 · Insurance

    total $311,063 · program services $274,627 · management and general $12,135 · fundraising $24,301

  • 24a · Other expenses: PROFESSIONAL SERVICES

    total $634,338 · program services $393,773 · management and general $30,052 · fundraising $210,513

  • 24b · Other expenses: SUPPLIES

    total $383,485 · program services $340,788 · management and general $13,245 · fundraising $29,452

  • 24c · Other expenses: EQUIPMENT RENTAL AND MA

    total $261,179 · program services $133,130 · management and general $5,436 · fundraising $122,613

  • 24d · Other expenses: UTILITIES

    total $147,890 · program services $137,503 · management and general $6,465 · fundraising $3,922

  • 24e · All other expenses

    total $336,689 · program services $209,876 · management and general $28,034 · fundraising $98,779

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $533,542 · end of year $312,426

  • 2 · Savings and temporary cash investments

    beginning of year $10,489,112 · end of year $11,017,482

  • 3 · Pledges and grants receivable

    beginning of year $5,382,361 · end of year $4,777,908

  • 4 · Accounts receivable

    beginning of year $258,707 · end of year $853,755

  • 8 · Inventories for sale or use

    beginning of year $290,427 · end of year $280,509

  • 9 · Prepaid expenses and deferred charges

    beginning of year $110,876 · end of year $190,576

  • 10a · Land, buildings and equipment: cost or other basis

    $27,746,298

  • 10b · Land, buildings and equipment: accumulated depreciation

    $23,870,445

  • 10c · Land, buildings and equipment, net

    beginning of year $4,208,740 · end of year $3,875,853

  • 11 · Investments: publicly traded securities

    beginning of year $8,973,304 · end of year $7,804,612

  • 12 · Investments: other securities

    beginning of year $20,727,100 · end of year $16,575,890

  • 14 · Intangible assets

    beginning of year $7,500 · end of year $7,500

  • 15 · Other assets

    beginning of year $13,609,309 · end of year $14,045,413

  • 17 · Accounts payable and accrued expenses

    beginning of year $982,931 · end of year $771,310

  • 19 · Deferred revenue

    beginning of year $426,115 · end of year $178,044

  • 27 · Net assets without donor restrictions

    beginning of year $33,519,950 · end of year $33,134,579

  • 28 · Net assets with donor restrictions

    beginning of year $29,661,982 · end of year $25,657,991

Mission and programs · 2022

Mission

BROOKGREEN GARDENS WAS FORMED IN 1931 TO COLLECT, PRESERVE AND EXHIBIT AMERICAN SCULPTURE, AND THE FLORA AND FAUNA NATIVE TO SOUTH CAROLINA.

Activities or mission (Part I)

BROOKGREEN GARDENS WAS FOUNDED TO PRESERVE THE NATURAL FLORA AND FAUNA OF SOUTH CAROLINA AND TO DISPLAY AND PRESERVE FIGURATIVE SCULPTURE AND OBJECTS OF ART WITHIN THAT NATURAL SETTING.

  • EXHIBITION AND PRESERVATION OF AMERICAN SCULPTURE CURRENTLY CONTAINING OVER 1100 WORKS SPANNING THE ENTIRE PERIOD OF AMERICAN SCULPTURE -- FROM THE EARLY 1800S TO THE PRESENT.

    Expenses $986,364

  • HORTICULTURE - THE FLORAL JEWEL OF SC IS A DIVERSE MIX OF FORESTED SWAMPS, SALT MARSHES AND FRESH TIDAL SWAMPS. THE 9,200 ACRE PROPERTY CONTINUES TO PRESERVE ITS NATURAL HERITAGE AND DEVELOP GARDENS TO SHOWCASE SCULPTURES.

    Expenses $901,765

  • PUBLIC OPERATIONS-PROVIDES THE ORGANIZATION WITH GUEST SERVICES ON A DAILY BASIS AND PROVIDES ADDITIONAL ASSISTANCE DURING SPECIAL EVENTS

    Expenses $968,469

  • BROOKGREEN GARDENS IS COMMITTED TO SHARING ITS RESOURCES WITH STUDENTS, TEACHERS AND VISITORS TO THE GARDENS. ART, NATURE, & HISTORY COMBINE TO PROVIDE STUDENTS AND VISITORS WITH OPPORTUNITIES TO VIEW PLANTS AND ANIMALS IN THEIR NATIVE SETTINGS AND TO LEARN ABOUT BROOKGREEN'S RICH PLANTATION HISTORY

    Expenses $1,133,828

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Carl O Falk

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dalton B Floyd Jr

    TREASURER, LIFE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Evans P Whitaker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • W Scott Brandon

    VICE CHAIR, TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Robert M Rainey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Franklin G Daniels

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • J Matthew Brittain

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Martha W Pellett

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Gwendolyn Duke Heusel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sandy Scott

    LIFE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Martha McKissick

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Hal B Holmes Jr

    LIFE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Benedict P Rosen

    CHAIRMAN, LIFE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth P Stall

    LIFE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • M Craig Garner Jr

    SECRETARY, TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Greg Wyatt

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Laura Jackson Hoy

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Daniel M Roach

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Caroline Kuhne Schmitt

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Karen Sinkway

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Page H Kiniry

    PRESIDENT & CHIEF EXECUTIV

    Total calculated
    $257,277
    From this org
    $257,277
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $257,277
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $257,277

  • Kathleen Zeiss

    VP OF FINANCE & CHIEF FINA

    Total calculated
    $100,929
    From this org
    $100,929
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2023
IRS schema version
2022v5.0
Source object
202311369349301301

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