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Nonprofiteer
← FRIENDS OF SAN LUIS OBISPO BOTANICAL GARDEN

Form 990 for tax year 2024

Filed by FRIENDS OF SAN LUIS OBISPO BOTANICAL GARDEN.

Totals

Total revenue
$615,396
Total expenses
$677,929
Contributions and grants received
$285,515
Grants paid
$0
Program service revenue
$71,426
Investment income
$17,272
Other revenue
$241,183
Total assets, end of year
$1,605,414
Total liabilities, end of year
$533,338
Net assets or fund balances, end of year
$1,072,076
Program services expenses (Part IX)
$393,600
Management and general expenses
$168,196
Fundraising expenses
$116,133
Program service expenses (Part III)
$393,600

Program services were 58.1% 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

    $38,895

  • 1c · Fundraising events

    $5,802

  • 1e · Government grants (contributions)

    $32,389

  • 1f · All other contributions, gifts and grants

    $208,429

  • 1g · Noncash contributions included above

    $45,988

  • 2a · Program service revenue: EDUCATION PROGRAMS

    total $71,426 · related or exempt $71,426

  • 3 · Investment income

    total $17,272 · excluded $17,272

  • 6a · Gross rents

    real property $78,722

  • 6b · Less rental expenses

    real property $2,066

  • 6c · Rental income or loss

    real property $76,656

  • 6d · Net rental income or loss

    total $76,656 · excluded $76,656

  • 8a · Fundraising events: gross income

    $139,368

  • 8a · Fundraising events: contributions included on line 1c

    $5,802

  • 8b · Fundraising events: direct expenses

    $35,460

  • 8c · Net income from fundraising events

    total $103,908 · excluded $103,908

  • 10a · Gross sales of inventory

    $88,537

  • 10b · Cost of goods sold

    $27,918

  • 10c · Net income from sales of inventory

    total $60,619 · related or exempt $60,619

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $76,680 · program services $48,477 · management and general $6,809 · fundraising $21,394

  • 7 · Other salaries and wages

    total $229,759 · program services $145,254 · management and general $20,402 · fundraising $64,103

  • 9 · Other employee benefits

    total $37,670 · program services $23,815 · management and general $3,345 · fundraising $10,510

  • 10 · Payroll taxes

    total $28,065 · program services $17,743 · management and general $2,492 · fundraising $7,830

  • 11c · Fees: accounting

    total $35,260 · management and general $35,260

  • 12 · Advertising and promotion

    total $2,725 · management and general $2,725

  • 13 · Office expenses

    total $32,637 · management and general $32,637

  • 14 · Information technology

    total $10,399 · management and general $10,399

  • 16 · Occupancy

    total $29,096 · program services $5,237 · management and general $23,859

  • 17 · Travel

    total $201 · management and general $201

  • 20 · Interest

    total $6,471 · management and general $6,471

  • 22 · Depreciation, depletion and amortization

    total $90,704 · program services $84,808 · management and general $5,896

  • 23 · Insurance

    total $18,203 · program services $2,070 · management and general $15,219 · fundraising $914

  • 24a · Other expenses: CHILDREN/ADULT EDUC,LIB

    total $67,719 · program services $65,238 · management and general $2,481

  • 24b · Other expenses: OTHER FUNDRAISING EXPEN

    total $11,382 · fundraising $11,382

  • 24c · Other expenses: VOLUNTEER EXPENSE

    total $958 · program services $958

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $97,133 · end of year $142,305

  • 2 · Savings and temporary cash investments

    beginning of year $115,905 · end of year $117,400

  • 4 · Accounts receivable

    beginning of year $6,920 · end of year $2,388

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

    $2,473,791

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

    $1,134,931

  • 10c · Land, buildings and equipment, net

    beginning of year $1,418,089 · end of year $1,338,860

  • 15 · Other assets

    beginning of year $25,236 · end of year $4,461

  • 17 · Accounts payable and accrued expenses

    beginning of year $13,135 · end of year $23,338

  • 22 · Loans and payables to officers and key people

    beginning of year $20,000 · end of year $10,000

  • 23 · Secured mortgages and notes payable

    beginning of year $500,000 · end of year $500,000

  • 27 · Net assets without donor restrictions

    beginning of year $1,014,243 · end of year $954,676

  • 28 · Net assets with donor restrictions

    beginning of year $115,905 · end of year $117,400

Mission and programs · 2024

Mission

TO DISPLAY THE DIVERSE PLANT LIFE OF THE MEDITERRANEAN CLIMATE ZONES OF THE WORLD AND TO PROVIDE OPPORTUNITIES FOR EDUCATION, RECREATION, CONSERVATION AND RESEARCH. THROUGH ITS PROGRAMS AND FACILITIES, THE GARDEN WILL FOSTER AN APPRECIATION AND UNDERSTANDING OF THE RELATIONSHIP BETWEEN PEOPLE AND NATURE AND WILL ENCOURAGE A SENSE OF STEWARDSHIP TOWARD THE NATURAL ENVIRONMENT.

  • EDUCATION PROGRAM SERVICES INCLUDING CHILD, YOUTH AND ADULT EDUCATIONAL CLASSES AND EVENTS. DOCENT LED TOURS AND ACTIVITIES, LIBRARY AND OTHER RESOURCES AVAILABLE TO THE PUBLIC.

    Expenses $322,752 · Revenue $71,426

  • GARDEN OPERATIONS INCLUDING DISPLAY GARDENS OF MEDITERANEAN NATIVE AND ENDANGERED PLANTS, CULTURAL GARDEN OF IMPORTANT INDIGINOUS PLANTS, FIRE SAFE DEMONSTRATION PLANTINGS, NURSERY AND GREENHOUSE, ACCESSIONING AND RELATED RETAIL ACTIVITY.

    Expenses $70,848 · Revenue $60,619

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ping Tsao

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • Bern Singsen

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Tamara Blett

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • Karl Collins

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Ruta Salakis

    DIRECTOR - PART YEAR

    Total calculated
    $0
    Hours/week
    3

  • Eve Vigil

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Janine Stillman

    EXECUTIVE DIRECTOR

    Total calculated
    $80,514
    From this org
    $76,680
    From related orgs
    $0
    Other
    $3,834
    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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
22 September 2025
IRS schema version
2024v5.2
Source object
202512799349300401

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