The New York Botanical Garden
The New YorkBotanical GardenConsolidated Financial Statements as of and forthe Years Ended June 30, 2020 and 2019, andIndependent Auditors’ Report
THE NEW YORK BOTANICAL GARDENTABLE OF CONTENTSPageINDEPENDENT AUDITORS’ REPORT1–2CONSOLIDATED FINANCIAL STATEMENTS AS OF ANDFOR THE YEARS ENDED JUNE 30, 2020 AND 2019:Statements of Financial Position3–4Statements of Activities5–6Statements of Functional Expenses7–8Statements of Cash FlowsNotes to Consolidated Financial Statements910–31
INDEPENDENT AUDITORS' REPORTTo the Board of Trustees ofThe New York Botanical GardenBronx, New YorkWe have audited the accompanying consolidated financial statements of The New York BotanicalGarden (the “Garden”), which comprise the consolidated statements of financial position as of June 30,2020 and 2019, and the related consolidated statements of activities, functional expenses, and cashflows for the years then ended, and the related notes to the consolidated financial statements.Management’s Responsibility for the Consolidated Financial StatementsManagement is responsible for the preparation and fair presentation of these consolidated financialstatements in accordance with accounting principles generally accepted in the United States of America;this includes the design, implementation, and maintenance of internal control relevant to thepreparation and fair presentation of consolidated financial statements that are free from materialmisstatement, whether due to fraud or error.Auditors’ ResponsibilityOur responsibility is to express an opinion on these consolidated financial statements based on ouraudits. We conducted our audits in accordance with auditing standards generally accepted in the UnitedStates of America. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the consolidated financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe consolidated financial statements. The procedures selected depend on the auditor’s judgment,including the assessment of the risks of material misstatement of the consolidated financial statements,whether due to fraud or error. In making those risk assessments, the auditor considers internal controlrelevant to the Garden’s preparation and fair presentation of the consolidated financial statements inorder to design audit procedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the Garden's internal control. Accordingly, we express nosuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating theoverall presentation of the consolidated financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis forour audit opinion.
OpinionIn our opinion, the consolidated financial statements referred to above present fairly, in all materialrespects, the financial position of the Garden as of June 30, 2020 and 2019, and the changes their netassets and their cash flows for the years then ended in accordance with accounting principles generallyaccepted in the United States of America.Other Matters ‐ Report on Supplemental Consolidating Fund InformationOur audits were conducted for the purpose of forming an opinion on the consolidated financialstatements as a whole. The supplemental consolidating fund information for 2020 and 2019 ispresented for the purpose of additional analysis of the consolidated financial statements rather than topresent the financial position, changes in net assets, and cash flows of the individual funds, and is not arequired part of the consolidated financial statements. This supplementary consolidating fundinformation is the responsibility of the Garden's management and was derived from and relates directlyto the underlying accounting and other records used to prepare the consolidated 2020 and 2019financial statements. Such information has been subjected to the auditing procedures applied in ouraudit of the 2020 and 2019 consolidated financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and otherrecords used to prepare the consolidated 2020 financial statements or to the consolidated 2020 and2019 financial statements themselves, and other additional procedures in accordance with auditingstandards generally accepted in the United States of America. In our opinion, such information is fairlystated in all material respects in relation to the consolidated 2020 and 2019 financial statements as awhole.January 8, 2021‐2‐
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENT OF FINANCIAL POSITION(WITH SUPPLEMENTAL CONSOLIDATING FUND INFORMATION)AS OF JUNE 30, 2020Supplemental Consolidating Fund InformationGeneralSpecialEndowment andBuilding andOperationsProgramsSimilar FundsEquipmentTotalASSETSCASH AND CASH EQUIVALENTS 16,450,826ACCOUNTS AND INVESTMENT INCOME RECEIVABLE980,871GRANTS AND CONTRACTS RECEIVABLE545,920PLEDGES RECEIVABLEINVENTORIESPREPAID EXPENSES AND OTHER CURRENT ASSETSFIXED ASSETS—NetINVESTMENTSDUE TO/FROM OTHER FUNDSTOTAL ASSETS ‐ 059,342 ‐ (4,393,427)347,157,833 7,617,493 27,234,983 354,631,393 216,089,839 605,573,708 1,573,6581,717,788269,3722,433,565‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐ ,703,65949,626,900 02,625‐LIABILITIES AND NET ASSETSLIABILITIES:Accounts pa ya bl eAccrued expens es a nd other l i a bi l i ti esDeferred i ncome a nd refundabl e adva ncesAccrued va cati on l i abi l i tyCondi ti ona l a s s et reti rement obl i ga ti onInteres t ra te s wa p val ua ti on l i a bi l i tyLoa ns pa ya bl eCa pi tal l ea s e obl i ga ti onLong‐term debtTota l l i a bi l i ti ‐‐2,875,546COMMITMENTS AND CONTINGENCIESNET ASSETS:Wi thout donor res tri cti ons :General opera ti ons1,623,110Des i gna ted for s peci al progra ms‐Nonopera ti ng:Funds functi oni ng as endowmentDes i gna ted for l a nd, bui l di ngs , a nd equi pmentNet i nves tment i n l a nd, bui l di ngs , a nd equi pment‐‐‐2,217,715Tota l nonopera ti ngTota l wi thout donor res tri cti 258Wi th donor res tri cti ons :Program a cti vi ti esUnexpended endowment returnLand, bui l di ngs , and equi pmentPermanentl y res tri 1,616,785197,325,632Tota l wi th donor res tri cti a l net as s etsTOTAL LIABILITIES AND NET ,371,083 7,617,493 27,234,983 354,631,393 216,089,839 605,573,708See notes to cons ol i da ted fi na nci a l s ta tements .‐3‐
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENT OF FINANCIAL POSITION(WITH SUPPLEMENTAL CONSOLIDATING FUND INFORMATION)AS OF JUNE 30, 2019Supplemental Consolidating Fund InformationGeneralSpecialEndowment andBuilding andOperationsProgramsSimilar FundsEquipmentTotalASSETSCASH AND CASH EQUIVALENTS 10,283,942ACCOUNTS AND INVESTMENT INCOME RECEIVABLE1,259,037GRANTS AND CONTRACTS RECEIVABLE1,829,516PLEDGES RECEIVABLE‐ 4,122 57,881246,821 ‐795,610‐12,270,457228‐11,843,539 84,926INVENTORIES729,313‐‐PREPAID EXPENSES AND OTHER CURRENT 9,818209,701,360FIXED ASSETS—NetINVESTMENTSDUE TO/FROM OTHER FUNDSTOTAL 26 10,982,200 24,003,088 369,185,692 210,722,031 614,893,011 4,415,0052,215,406464,2262,349,959‐‐‐‐‐ 76,67152,838,725 1‐LIABILITIES AND NET ASSETSLIABILITIES:Accounts pa ya bleAccrued expens es a nd other li a bi li ti esDeferred i ncome a nd refunda bl e a dva ncesAccrued va ca tion li a bi li tyCondi ti ona l a s s et reti rement obli ga tionInteres t ra te s wa p va l ua tion l i a bi li tyLoa ns pa ya bl eCa pita l l ea s e obl iga ti onLong‐term debtTota l li a bi li ti TS AND CONTINGENCIESNET ASSETS:Without donor res tri ctions :Genera l opera ti ons1,537,604Des i gna ted for s peci a l progra ms‐Nonopera ting:Funds functioning a s endowmentDes i gna ted for l a nd, bui ldings , a nd equi pmentNet i nves tment i n l a nd, buil dings , a nd equipment‐‐‐Tota l nonopera ti ngTota l without donor res tricti ,655255,094,577With donor res tri ctions :Progra m a cti vi ti esUnexpended endowment returnLa nd, bui ldings , a nd equi pmentPerma nently res 6501,470,930197,977,632Tota l with donor res tricti 37,60421,987,459369,185,692138,182,585530,893,340 10,982,200 24,003,088 369,185,692 210,722,031 614,893,011Tota l net a s s etsTOTAL LIABILITIES AND NET ASSETSSee notes to cons ol ida ted fi na ncia l s ta tements .‐4‐
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENT OF ACTIVITIES (WITH SUPPLEMENTAL CONSOLIDATING FUND INFORMATION)FOR THE YEAR ENDED JUNE 30, 2020Supplemental Consolidating Fund InformationTotalSpecialWithout ionsREVENUES, SUPPORT, AND GAINS:Appropriations—City of New YorkGrants and contracts:FederalStatePrivate gifts, grants, and bequestsSpecial eventsLess expenses incurred for special eventsSpecial events—netNet investment return and endowment return not used in operationsEndowment return used in operationsTuition feesMembership incomeAdmissions and toursAuxiliary enterprisesOtherNet assets released from restrictionsTotal revenues, support, and gainsEXPENSES AND OTHER DEDUCTIONS:Program servicesManagement and generalFundraisingTotal expenses and other deductions 356)(499,446) ‐‐‐‐1,679,481(397,127)1,282,354 10,254,222‐‐2,085,855‐‐‐ 34,353)DEFERRED TAX BENEFIT‐18,439NONOPERATING—Loss on valuation of interest rate ,492,632)(3,677,319)NET ASSETS—End of year1,167,372736,6219,663,627‐‐ 01,898)NET ASSETS—Beginning of 238,827193,093CHANGES IN NET ASSETS 44,927135,9843,889,685INCREASE (DECREASE) BEFORE TRANSFERS AND NONOPERATING GAINS (LOSSES)INCREASE (DECREASE) BEFORE DEFERRED TAX BENEFITTotalWith 5255,094,577275,798,763530,893,340 1,623,110 2,217,715 247,576,433 251,417,258 269,953,825 521,371,083See notes to consolidated financial statements.‐5‐
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENT OF ACTIVITIES (WITH SUPPLEMENTAL CONSOLIDATING FUND INFORMATION)FOR THE YEAR ENDED JUNE 30, 2019Supplemental Consolidating Fund InformationTotalSpecialWithout ionsREVENUES, SUPPORT, AND GAINS:Appropriations—City of New YorkGrants and contracts:FederalStatePrivate gifts, grants, and bequestsSpecial eventsLess expenses incurred for special eventsSpecial events—netNet investment return and endowment return not used in operationsEndowment return used in operationsTuition feesMembership incomeScientific publicationsAdmissions and toursAuxiliary enterprisesOtherNet assets released from restrictionsTotal revenues, support, and gainsEXPENSES AND OTHER DEDUCTIONS:Program servicesManagement and generalFundraisingTotal expenses and other deductions 8,250,336 ‐ 3,802,152‐‐5,050,034‐‐ ��84,557(1,617,484)1,441,500DEFERRED TAX EXPENSE‐(113,090)NONOPERATING—Loss on valuation of interest rate swaps‐‐NET ASSETS—Beginning of yearNET ASSETS—End of 345528,430,045 1,537,604 2,487,908 251,069,065 255,094,577 275,798,763 530,893,340See notes to consolidated financial 59514,709,700‐‐ 12,498,766612,92853,709,073CHANGES IN NET ASSETS446,278‐‐‐1,583,889(680,022)INCREASE (DECREASE) BEFORE TRANSFERS AND NONOPERATING GAINS (LOSSES)INCREASE (DECREASE) BEFORE DEFERRED TAX EXPENSE otalWith DonorRestrictions(2,696,123)
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSESFOR THE YEAR ENDED JUNE 30, 2020Saving thePlants of theWorldOPERATING EXPENSES:Sa l a ri es a nd wa gesFri nge benefi tsProfes s i ona l feesSuppl i es a nd ma teri a l sTel ecommuni cati onsPos tage a nd s hi ppi ngUti l i ti es a nd occupa ncyEqui pment opera ti ng cos tsEqui pment purcha s esPri nti ng a nd publ i ca ti onsTra vel a nd fi el dworkConferences a nd meeti ngsBa nk a nd i nves tment feesIns ura nceCos t of goods s ol dAdverti s i ng and ma rketi ngMi s cel l a neousTota l opera ti ng expens esNONOPERATING EXPENSES:Nonca pi tal i zed expendi tures for l a nd,bui l di ngs , and equi pmentInteres t, fees , and a morti za ti onDepreci a ti onTota l nonopera ti ng expens esTOTAL arnedIncomeActivitiesMaintenanceSecurityand EnergyTotalProgramServicesManagementand GeneralFundraisingTotal 359 0‐1,293,192 0,060 ,119,848202,662 430,330 81 278547,7521,152,4532,162,4302,866,184 6,389 112,73538,42511,72176,37611,519268,240‐‐32,597 ,435,469 12,088,564 13,894,903 9,650,287 9,619,789 12,808,725 66,840,773 10,821,106 5,619,862 83,281,741 8,778,505See notes to cons ol i da ted fi na nci a l s tatements .‐7‐
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSESFOR THE YEAR ENDED JUNE 30, 2019Saving thePlants of theWorldOPERATING EXPENSES:Sa l a ri es a nd wa gesFri nge benefi tsProfes s i ona l feesSuppl i es a nd ma teri a l sTel ecommuni ca ti onsPos tage a nd s hi ppi ngUti l i ti es a nd occupa ncyEqui pment opera ti ng cos tsEqui pment purcha s esPri nti ng and publ i ca ti onsTra vel a nd fi el dworkConferences a nd meeti ngsMi s cel l a neousAdverti s i ng and ma rketi ngCos t of goods s ol dIns ura nceBa nk a nd i nves tment feesTota l opera ti ng expens esNONOPERATING EXPENSES:Nonca pi tal i zed expendi tures for l and,bui l di ngs , and equi pmentInteres t, fees , a nd a morti za ti onDepreci a ti onTota l nonopera ti ng expens esTOTAL arnedIncomeActivitiesMaintenanceSecurityand EnergyTotalProgramServicesManagementand GeneralFundraisingTotal 52,842 08,3164,426 1665,640 08,316240,415 6‐166,919 1633,406 527,6852,767,3191,865,470461,109513,648 ,051 26 4,441,384 13,369,797 13,351,245 9,988,311 10,940,068 10,511,027 13,138,545 71,298,993 10,327,335 5,849,657 87,475,985See notes to cons ol i da ted fi na nci a l s tatements .‐8‐
THE NEW YORK BOTANICAL GARDENCONSOLIDATED STATEMENTS OF CASH FLOWSFOR THE YEARS ENDED JUNE 30, 2020 AND 20192020CASH FLOWS FROM OPERATING ACTIVITIES:Changes in net assetsAdjustments to reconcile changes in net assets to net cash andcash equivalents used in operating activities:DepreciationAmortization of discount on conditional asset retirement obligationActuarial (loss) gain on annuity obligationsLoss (gain) on valuation of interest rate swapsDeferred tax (benefit) expenseAmortization of bond issue costs and bond discountAmortization of discount on pledges receivableContributions designated for permanently restricted endowmentGrants and contributions designated for land, buildings, and equipmentStock giftsNet realized and unrealized losses (gains) on investmentsDecrease (increase) in operating assets:Accounts receivable and investment income receivableGrants and contracts receivablePledges receivableInventoriesPrepaid expenses and other assetsIncrease (decrease) in operating liabilities:Accounts payableAccrued expenses and other liabilitiesDeferred income and refundable advancesAccrued vacation liabilityNet cash and cash equivalents used in operating activitiesCASH FLOWS FROM INVESTING ACTIVITIES:Proceeds from maturities/sales of investmentsPurchases of investmentsPurchase of fixed assetsNet cash and cash equivalents provided by (used in) investing activities (9,522,257)2019 6CASH AND CASH EQUIVALENTS—End of year 16,666,877 10,535,113SUPPLEMENTARY INFORMATION:Interest paid 2,827,183 CASH FLOWS FROM FINANCING ACTIVITIES:Contributions received for endowmentGrants and contributions received for fixed assetsPayment of annuity obligationsIssuance of annuity obligationsProceeds of capital lease and credit lineRepayment of long‐term debtRepayments of credit line, bank term loan payable, and capital leaseNet cash and cash equivalents provided by financing activitiesNET CHANGE IN CASH AND CASH EQUIVALENTSCASH AND CASH EQUIVALENTS—Beginning of yearSee notes to consolidated financial statements.‐9‐2,389,024
THE NEW YORK BOTANICAL GARDENNOTES TO CONSOLIDATED FINANCIAL STATEMENTSAS OF AND FOR THE YEARS ENDED JUNE 30, 2020 AND 20191.ORGANIZATIONThe New York Botanical Garden (the “Garden”) located in the Bronx, New York, a not‐for‐profitorganization, is a museum of plants and a scientific research center devoted to the study of plants andtheir uses. It is the Garden’s mission to improve public understanding of the natural world, horticulture,and the relationships between plants and people. It is also the Garden’s mission to expand humanity’sknowledge of plants and how they are utilized.2.BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIESBasis of Presentation—The accompanying consolidated financial statements represent the accounts ofthe Garden, a private not‐for‐profit corporation, formed in 1891 by the State of New York (the “State”),and its wholly owned limited liability company, North Central Bronx Real Estate, LLC. North CentralBronx Real Estate, LLC was formed during the year ended June 30, 2013, to conduct acquisition of realproperty investments for the Garden and to perform management services incidental to ownership ofthose investments.The consolidated financial statements of the Garden have been prepared on an accrual basis toconform with accounting principles generally accepted in the United States of America and with theprovisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC)958, Not‐for‐Profit Entities.Based on the existence or absence of donor‐imposed restrictions, the Garden classifies resources intotwo categories: without donor restrictions and with donor restrictions.Net assets without donor restrictions include all resources which are not subject to donor‐imposedrestrictions. All revenues, gains, and losses that are not restricted by donors are included in thisclassification. All expenses are reported as decreases in net assets without donor restrictions.Net assets with donor restrictions include all resources which are subject to donor‐imposed restrictionsthat will be met either by actions of the Garden or the passage of time. These net assets include donor‐restricted endowments, unconditional pledges, split interest agreements, and interest in perpetualtrusts held by others. Generally, the donor‐imposed restrictions of these assets permit the Garden touse all or part of the income earned on related investments only for certain general or specificpurposes.Expirations of donor restrictions on net assets (i.e., the donor‐stipulated purpose has been fulfilledand/or the stipulated time period has elapsed) are reported as net assets released from restrictions inthe consolidated statements of activities. Contributions, including unconditional promises to give, arerecognized as revenue in the period received at their net present value.Significant Accounting PoliciesCash Equivalents— The Garden considers all highly liquid investments with a maturity of three monthsor less when purchased to be cash equivalents, except for such assets held as part of the long‐term‐ 10 ‐
investment strategy of the endowment funds. A substantial portion of the Garden’s cash is maintainedat two financial institutions. From time to time, the Garden could be exposed to credit risk related tocash deposited with financial institutions in excess of federally insured limits. However, managementdoes not believe that the Garden is exposed to any significant credit risk related to its cash and cashequivalents.Accounts Receivable—Accounts receivable consist of fund‐raising receivables for special fund‐raisingevents that are collectible within one year, receivables for accrued income on long‐term investments,and other sundry receivables related to earned income activities. Accounts receivable are carried atcost less allowance for doubtful accounts.Grants and Contracts—The Garden receives a substantial amount of its operating support from federal,state, and local governments. The Garden records as revenue the reimbursement of indirect costs forapplicable government‐sponsored programs at negotiated rates each year. Indirect cost recoveryrevenue is recognized when reimbursements are billed to the sponsoring agency. The Garden’s indirectcost recovery rate was 51.32% and 46.13% for the years ended June 30, 2020 and 2019, respectively.Pledges Receivable—The Garden recognizes promises to give contributions in the year in which suchpromises are made or become unconditional. Unconditional promises to give that are expected to becollected within one year are recorded at net realizable value. Those expected to be collected in futureyears are recorded at the present value of future cash flows. Pledges are discounted to approximatepresent value using the applicable US Treasury note rate in effect on June 30 of the year in which thepledges are received. Pledges are recorded net of an allowance for uncollectible amounts.Inventories—Inventories consist of goods held for sale by the Garden’s retail shop and scientificpublications managed by the New York Botanical Garden Press. The Garden records its inventoriesusing an average cost method of inventory valuation.Investments—Investments consist of cash equivalents whose maturity exceeds 90 days at the date ofacquisition, common stocks, fixed‐income securities, fixed‐income and equity mutual funds, and limitedpartnership interests in alternative investments and private equity and hedge funds. Investments inequity securities with readily determinable fair values and all investments in debt securities aremeasured at fair value. Fair value is the price that would be received to sell an asset or paid to transfera liability in an orderly transaction between market participants at the measurement date. Certainamounts temporarily due from and held by fund managers are reported within investments at fairvalue together with the related holding.Alternative investments and hedge funds invest and trade in various securities that are unlisted orthinly traded. The fair value of these holdings is determined by management based on the net assetvalues (NAVs) provided by the external investment managers of the alternative investment or hedgefund. Real estate held for investment purposes is recorded at fair value and assessed annually forimpairment (Note 2). Gains or losses on investments are recognized as increases or decreases in netassets without donor restrictions, unless their use is restricted by explicit donor restrictions or by law.Investment securities, in general, are exposed to various risks, such as interest rate, credit, and overallmarket volatility. Due to the level of risk associated with certain investment securities, it is reasonablypossible that changes could occur and materially affect the amounts reported in the consolidatedfinancial statements.‐ 11 ‐
Fixed Assets—Fixed assets are recorded at cost. Expenditures in excess of 5,000 and having at least atwo‐year expected useful life are capitalized. Expenditures that do not meet these criteria are expensedas incurred. Assets are depreciated on a straight‐line basis using the half‐year convention. Equipment,furniture, and fixtures are depreciated over lives ranging from 5 to 10 years. Land and buildingimprovements are depreciated over 20 ye
The New York Botanical Garden Bronx, New York We have audited the accompanying consolidated financial statements of The New York Botanical Garden (the "Garden"), which comprise the consolidated statements of financial position as of June 30,
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