HomeMy WebLinkAbout2013-013 EDC-Arts - Botanical Garden Foundation Inc for Fall 2012 Art Grant Agreement $1.345 . f r C a r o
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�✓ ORANGE COUNTY ARTS COMMISSION z
1 s A N G E G u u N r r ARTS FALL,2012 GRANT AGREEMENT
rn III MIssI0M
THIS AGREEMENT, entered into this 14th day of December, 2012, by and between Orange
County ("County"), by and through the Orange County Arts Commission ("Arts Commission")
and Botanical Garden Foundation, Inc. ("Grant Recipient").
WHEREAS, the Arts Commission is a countywide arts agency that ensures the growth of
local arts experiences by providing funding and support for diverse high quality programs and
projects.
WHEREAS, the Arts Commission administers the Spring and Fall Arts Grants Program
to provide economic opportunities to Orange County artists and non-profit organizations
coordinating arts projects benefiting the citizens of Orange County.
WHEREAS, the Spring Arts Grants Program is supported by Arts Commission with
funds from the Grassroots Program of the North Carolina Arts Council, an agency of the
Department of Cultural Resources and the National Endowment for the Arts.
WHEREAS, the Grant Recipient was selected by the Arts Commission to receive the
Spring Arts Grant through the procedures duly adopted by the Arts Commission; and
WHEREAS, both parties wish to promote and maintain the integrity and clarity of the
Grant Recipient's ideas and statements and delineate the Grant Recipient's obligations to the
County;
NOW, THEREFORE, the County and the Grant Recipient, for the consideration and
under the conditions hereinafter set forth, agree as follows:
1. Approved Grant Project. Grant funds are provided under this Agreement for the project
("Project") described in the Grant Recipient's Grant Application, attached hereto and
incorporated herein as Exhibit A.
2. Grant Award. Grant funds in an amount not to exceed one thousand three hundred forty
five dollars ($1,345) have been awarded by the Arts Commission to the Grant Recipient
for the approved Project. These funds must be matched at least dollar-for-dollar with
cash from the Grant Recipient's funds not derived from either Orange County
appropriations or the North Carolina Arts Council.
3. Contingency. This grant is contingent on North Carolina Arts Council Grassroots
Program funding to the Arts Commission. Final decisions on Grassroots Program funds
to the North Carolina Arts Council are subject to approval by the North Carolina General
Assembly.
4. Responsibilities of the Grant Recipient
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Revised May 2012
M
A. Implementation. The Project implementation shall take place between January 1,
2013 and December 31, 2013. The Project shall be implemented in the manner
described in Exhibit A. Time is of the essence in the implementation of the
Project.
B. Modifications to project. Grant Recipient shall present major changes to the
original proposal, including but not limited to changes in design, implementation
schedule and increase in Project budget by more than 10%, in writing to the Arts
Commission for approval. Arts Commission shall approve or disapprove Grant
Recipient's request for modifications within seven (7) days of receipt thereof.
Consent to project modifications shall not be unreasonably withheld. Arts
Commission's decisions shall be in writing. In the event the Arts Commission
fails to approve or disapprove the requested modifications within the time stated
herein, the modifications shall be deemed approved.
C. Non—assignment. The grant cannot be assigned or transferred to a different project
or artist without prior written approval of the Arts Commission.
D. Records. Grant Recipient must maintain records and other evidence pertaining
to costs incurred and revenues acquired during the Project implementation. Grant
Recipient shall maintain financial records pertaining to the Project for three (3)
years from the date of this Agreement, in case of audit.
E. Use of Funds. Grant Recipient shall not use the grant funds to repay outstanding
taxes or other debts of any nature. The grants shall be utilized solely for the
purpose of implementing the Project and Project related expenses.
F. Final Report. Grant Recipient shall submit to the Arts Commission a Final Report
on January 14 , 2014 . The Final Report shall be in the format required by
the North Carolina Arts Council. Failure to submit the Final Report or late
submission of the Final Report, for any reason, shall be grounds for denial and/or
cancellation of grant funds for the Project and future grant proposals.
5. Responsibilities of the Arts Commission
A. Payment. The Arts Commission shall release the grant funds in the amount of
$1,345 to the Grant Recipient.
6. Publicity
A. Acknowledgement. Credit must be given to the Orange County Arts
Commission using the Arts Commission logo and if State funds are received
to the North Carolina Grassroots Program in brochures, news releases,
programs, and all other printed and online publications. Copies of such printed
materials must accompany the evaluation report. When no printed information is
used, verbal credit shall be given. In addition, all print and promotional material
must include the following credit line (check all that apply):
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Revised May 2012
i. x County Funds Only. "This program is supported by the Orange County
Arts Commission. "
ii. North Carolina Arts Council Funding. "This program is supported by
the Orange County Arts Commission with funds from the Grassroots Program
of the North Carolina Arts Council, a state agency. "
B. The Grant Recipient must enter all events, exhibits and performances open to the
public and related to this grant award on the ExploreChape1Hi11ARTS.com
website and display ExploreChapelHilIARTS.com publicity materials
(postcards, brochures, etc.) prominently and consistently at their venue or
performance space. In addition, the Grant Recipient must add a link to the
ExploreChapelHillARTS.com (ExploreChapelHillARTS.com logo preferred)
to their main webpage. The Grant Recipient shall contact the Orange County Arts
Commission for replacement ExploreChapelHillARTS.com publicity materials.
7. Indemnity. The Grant Recipient agrees to indemnify and hold harmless the County, the
Arts Commission and the North Carolina Arts Council and their officers and employees
from any and all claims or actual injury, damage or loss to a person, or real or personal
property that results from or is in any way connected to the use of the grant funds.
8. Independent Contractor. The Grant Recipient is an independent contractor and not an
employee, agent or other representative of the County and/or the Arts Commission.
Nothing contained in this Agreement shall be construed to create the relationship of
principal and agent, or employer and employee, between Grant Recipient and Arts
Commission or Orange County Government. Grant Recipient understands and agrees
that he/she is not authorized to incur any expenses or any liability whatsoever on behalf
of the County or the Arts Commission and has no authority, expressed or implied, to
obligate or make representations on behalf of the County or the Arts Commission. In
addition, Grant Recipient agrees to maintain his or her own worker's compensation
insurance for himself/herself and his or her employees for the duration of the art work's
installation.
9. Termination
A. In the event of any of the circumstances set forth below(hereinafter referred to as
"default"),the Arts Commission may immediately terminate this Agreement:
(i) Any fraudulent representation in any verification required to obtain
payment under this Agreement or other dishonesty on a material matter
relating to the performance of services under this Agreement.
(ii) Nonperformance, incomplete service or performance, or failure to
satisfactorily perform any part of the Project or to comply with any
provision of this Agreement, as determined by the Arts Commission in its
sole discretion.
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Revised May 2012
(iii) Failure to adhere to the terms of applicable county, state or federal laws,
regulations, or stated public policy.
B. In the event of default by the Grant Recipient, the Arts Commission has the
discretion to elect to terminate this Agreement, in whole or in part and/or require
the Grant Recipient to repay the grant funds within seven (7) from written notice
of default or allow the grant recipient the opportunity to cure the default. This
clause shall not be interpreted to limit the County's or the Arts Commission's
remedies in law or in equity.
10. Miscellaneous.
A. Entire Agreement. This Agreement and the attachments contain the final and
entire understanding of the parties with respect to the subject matter of this
Agreement. All modifications and amendments to this Agreement shall be in
writing. This Agreement shall be binding upon the parties, their heirs, successors
and assigns.
B. Governing Law. This Agreement shall be interpreted in accordance with the laws
of the State of North Carolina and the Orange County.
IN WITNESS WHEREOF, the Orange County and the Grant Recipient have signed this Grant
Agreement, effective on the last date this Agreement is signed by both parties as indicated by the
dates set forth under signatures below.
For and an-behaalf of the-Grant Recipient
otanical Ga den Foundation, Inc. Date
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For and on lbhay;.' f Oran a ounty Government
�z —Z
Frank W. CY11fton, County(�almeer Date
For and on behalf of Orange County Arts Commission/approved as to technical content
Steve Brantley,Economic Develo ent Director Date
1ved to form and legal sufficiency
1
Annette M. oore, Staff Attorney Date
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Revised May 2012
This instrument has been pre-audited in the manner required by the Local Government Budget
and Fiscal Control Act
4&'t' �- '�k— I I/-?/ Iq
Clarence G. Grier,Administrative and Financial Services Date
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Revised May 2012
J/' Arts Program Grant Fall
2012-13 Application Form
ORANGE COUNTY ARTSS Orange County Arts Commission
COMMISSION
Promoting the artistic and cultural development of Orange County, North Carolina
Evaluation Criteria
• Artistic merit of program.
• Populations served—impact for geographic&traditionally under-served populations.
• Feasibility of proposed activity & effectiveness in fulfilling applicant's mission.
• Cooperation between organizations and artists.
• Evidence of feasibility of program, community support, and responsiveness to community needs.
• Emerging organizations are encouraged to apply.
1 Applicant Information
Applicant Name Botanical Garden Foundation, Inc/North Carolina Botanical Garden
Mailing Address CB 3375 Chapel Hill, NC 27599-3375
Daytime Phone 919 962-9460 Fax Number 919 962-3531
Email Address easterli(d_)email.unc.edu Web Site www.ncbq.unc.edu
Project Director Nancy Easterling Title Director of Education
DUNS Number :
2 Project Director Information
Project Director Home Address 921 Boothe Hill Rd. Chapel Hill, NC
Daytime Phone 919 962-0522 Evening Phone
Email Address easterliCcDemail.unc.edu
3 Grant Request Summary
Arts Program Grant Request $1345
Total Cash Match $1350
Total Organizational Budget 2011-2012 $750,000(est. audit not yet completed Past Year
2012-2013 $800,000projected Current Year
2013-2014 Projected to be similar to the past Projected for Next Year
Summary Statement for Proposed Uses of Arts Program Grant
NCBG is proposing to hire local mosaic artist,Jeannette Brossart,to conduct a residency program that focuses on
"garden pollinators"with existing groups: home school students participating in a NCBG program(Young
Ecoscapers);and UNC pediatric out patients residing at Ronald McDonald House. Participants will design,make,
and permanently install mosaic tiles depicting native pollinators and plants in the children's Wonder Garden. This
art project supports the NCBG mission to connect people to nature and through diverse and creative opportunities
that instil recognition of the intrinsic value of nature,as well as the benefits of nature. The NCBG is free of charge
and this project will integrate art education and conservation ideals,resulting in a permanent,durable,artwork that
will engage and inform the Orange County community, including traditionally underserved individuals, and all
visitors to the garden of the importance of pollination to the health of the environment. Grant funds will support the
artist's planning,prep, design,instructional and installation hours,for approximately 24 sq. ft. of recycled glass
custom free form mosaics.
Questions? Call 9191968-2011. Delivery address: 501 West Franklin Street, Chapel Hill, NC 27516
5. Arts Program Application Narrative
Organizational Profile
The Botanical Garden Foundation, Inc. (BGF) is a non-profit organization of the North Carolina
Botanical Garden (NCBG) administered by the University of North Carolina (UNC). BGF is NCBG's
membership support organization and elects a Board and an Executive Committee.The BGF Board has
existed since 1966.
NCBG is a teaching, research and outreach unit of UNC Chapel Hill. NCBG Director, Peter White,
reports to the Office of the Provost, which also appoints the Administrative Board for review and
consultation on NCBG programs and development. NCBG's support is from two main sources that are
each one-third of the total operating cost: the UNC earned income (educational programs, Garden
Shop, grants and contracts) and fund-raising (memberships and unrestricted gifts, restricted gifts,
endowment income). NCBG has a dedicated staff of 35 individuals.
The NCBG's mission is to inspire understanding, appreciation, and conservation of plants in
gardens and natural areas and to advance a sustainable relationship between people and nature. NCBG
seeks to reach a broad and diverse audience which is described in five categories: (1) NCBG lies within
the Research Triangle Area (pop.1.5 million),the fastest growing region in NC which is known for its
universities, has the highest level of education in the state and includes popular retirement
communities. The three largest ethnic groups are Caucasian (69%),African American (23%), and
Hispanic (12%). (2) UNC faculty, students, staff, and alumni. (3)Schoolchildren and teachers. (4)Special
populations. NCBG serves special populations, including children and adults with physical and psychiatric
illnesses. (5) Garden Clubs, horticulturists, and conservationists.
Current Programs and Services
NCBG pursues a multi-faceted and integrated mission,the central purpose of which is to provide
educational opportunities that will transform lives in terms of understanding and relationship to the
environment, whether measured in terms of environmental quality or the improvement in the physical
and psychological well-being of individuals. NCBG is nationally known for its educational plant
collections and diverse education programs for adults and children: No other public garden in the area
offers the diversity of environmental education opportunities proposed by the NCBG.
The NCBG offers well-developed programming for children and families, students, and teachers
which includes':
• Toddler/Parent classes for ages 2%—4 (Sweet Peas)
• Preschool workshops for ages 4—5 (Bluets: Preschoolers Exploring Nature)
• After-school programs for ages 6—7 (Blazing Stars:Afterschool Nature Club)
• Homeschool courses for ages 5—13 (Young Ecoscapers, Young Botanists, Habitat Heroes)
• Storytime in the Garden for ages 2—5 (Nature Tales)
• Family workshops on a variety of natural science topics
• Nature Explorers Summer Camp for ages 4—10
• Magic in the Garden annual special event
• Programs for school age visitors (K-5th grade) aligned with the NC Standard Course of Study
• Earth Partnership for Schools Teacher Institute
• Healing and Hope Through Science—hospitalized children pre-K-12 at Duke and UNC hospitals
In 2009, NCBG's capacity to offer such programs was greatly increased by the opening of a 40,000
square foot, LEED Platinum Certified Education Center, a four-fold expansion. However, in order to take
advantage of this opportunity and to fulfill the Garden's mission, new family and children educational
http://ncbp.une.edu/education/
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programming is needed to reach a wider and more diverse audience.
As explored in a recent article in the New York Times("Not Just about the Flowers Anymore",
Summer 2010) and in the pages of The Public Garden (the publication of the American Public Garden
Association), botanical gardens are expanding the services to meet society's needs and to increase the
vital role these institutions play as resources and institutions in today's world. NCBG believes that art
programming is an essential component of its mission to connect individuals to the natural world and
promote the importance of gardening and the natural world to human health. Nature art creates an
understanding of the environment and draws attention to ecological issue, stimulating a closer and
interactive engagement with nature.
NCBG has a long history of art education programs. The annual Sculpture in the Garden exhibit
is in its 24`h year and includes of works from North Carolina artists.Thousands of visitors enjoy the art
exhibit and the dramatic effects created by the seasonal changes in the landscape.
Since 2001, NCBG has offered a Certificate in Botanical Art and Illustration that enables students
to explore the relationship of nature and art.This program expands the NCBG mission with its goal: To
provide a well-balanced curriculum of scientific and art theory and practice that enables students to
explore the relationship of plants and visual art with botanical proficiency and appreciation of the plant
world.
The NCBG Pegg Exhibit Hall for Botanical Art and Illustration displays the works of North
Carolina artists throughout the year.
A wide variety of other adult and children's art programs are offered at the Garden including
those that emphasize nature and expressive arts. Examples of these programs include:
• Haiku Writing Workshop
• Origami Workshop
• Natural Ornaments
• Chinese Brush Painting
• Children's Violin Concert
• Natural Dyeing and Papermaking
• Nature Journaling and Photography Workshops for Adults and Children
In addition, arts and craft projects, as well as drama expressive arts such as puppet shows are
incorporated into all public program offerings for children.
Proposed Uses of Grant Funds
The goal of this proposed project is to create and implement an arts/science educational mosaic
residency program that integrates art education and environmental conservation principles that support
the NCBG mission. The project will result in a permanent durable exterior mosaic, exposing children
participants to a working artist, non-traditional art medium, materials and practices while creating
mosaic tiles depicting native plants and pollinators.This exhibit will also benefit and serve the local
community and all visitors to NCBG.
Participants in this project will include (but not limited to) Young Ecoscapers and families from the
Chapel Hill Ronald McDonald House and State Employees Credit Union Family House (SECU).Young
Ecoscapers is a NCBG program designed for home-educated 10 to 13 year-olds. In 2012, students
learned about native pollinators and plants, performed site analyses, and designed and installed a
pollinator garden in the new children's Wonder Garden. Students were leaders in every aspect of the
creation of the garden.
Families from Ronald McDonald House and SECU come to Chapel Hill for medical treatment.These
families are often isolated from peer groups and do not have the time or monetary resources to
participate in typical family programs. Through the NCBG Healing and Hope Through Science program
(http://www.healingandhopethroughscience.org/home.htmi), NCBG offers free outpatient events for
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these families-90%of whom had never been to the garden. At NCBG's first event for these families, 35
children and family members participated. NCBG plans to host biweekly events starting in March.
Local artist,Jeannette Brossart,will conduct sessions with these groups for the creation of the "free
form" mosaics based on the participant designed patterns captured with a temporary fixative (tile tape
is an industry product which allows mosaic tiles to be made and adhered temporarily, pending
permanent installation). "Free form" mosaics refer to patterns of mosaics that are not necessarily
connected together as a single mural, but can cover a larger area and the overall design area may be
added to as the program may be continued for subsequent program sessions. For example, if butterfly
patterns are created as part of the "pollinators"theme, the individual butterflies will be created in
mosaic and then can be attached independently of each other as if they are flying across the wall.This
type of design will be fulfilling, educational, and inventive for participants during each phase, and result
in an artwork that can be viewed and enjoyed in each phase (artwork can be considered finished after
each phase, but can be added to as time/budget/opportunity arises). This framework will allow NCBG to
continue the program in subsequent years, ultimately serving many more participants and community
partners, while increasing the impact of the educational artwork. Participants will also create their
pollinator design in paper mosaic as a take home keepsake. Sessions will take place at the NCBG facility
during the grant period.
With the help of participants, Ms Brossart will install 24 sq. of recycled glass custom mosaics created
during this program, so the immediate impact of the artwork will be seen and appreciated by the
community. Exterior installation does depend on suitable weather conditions, every effort will be made
to complete the project within the grant timeline. NCBG will include adult participants for this phase of
the work, making this a multigenerational project. The mosaic artwork will be permanently affixed to an
exterior wall in the NCBG's Wonder Garden. A celebration and reception will be held upon completion of
the project.
The unique location of the mural will become a focal point for local families with children and adult
visitors, Orange County school groups, and serve as a valuable extension to our"outdoor classroom"for
the existing children's programs which serve a diverse group of children, i.e. age,gender, race and
economic situation. (The NCBG provides need based scholarships for children's programs.) This mural
will allow NCBG to communicate the importance of pollination, using dynamic and multi-level learning,
to both participants and to a wide and diverse audience of thousands of visitors throughout the year.
This project will expand our partnerships with Ronald McDonald House, local visiting schools and
teachers.
Since 2008, Ms Brossart has conducted over twenty residencies, including CAPS (Creative Artists in
Private/Public Schools),Town of Chapel Hill Artist @Work and an on-going successful mosaic workshop
series with Kidzu Children's Museum. Ms Brossart has a professional history with NCBG as she has been
selected as an artist in the annual Sculpture in the Garden exhibit for many years and has recently
conducted a weekend mosaic stepping stone workshop with overwhelming response. She has passion
for creating artwork that is mindful of environmental conservation and nature ideals not only in
materials and practices, but conveys that message within the context of the art, and impact on the
viewer.
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2012-13 Arts Program Application — Page Three
G
ORANGE COUNTY ARTS
COMMISSION
Financial Information
Please provide a projected budget for your proposed project utilizing the format below.
Project Expenses Cash = Grant Amount + Applicant
Expenses Requested Cash Match
A Personnel
Administrative staff $400 $400(16 hrs)
Artistic staff $1500 $1345 $155
Technical/Production staff
B Outside Fees and Services
Artistic contracts
Other contracts:
C Space Rental
D Travel
E Marketing $165 $165
F Remaining Project Expenses $630(materials) $630(materials)
G Total Cash Expenses $2695 = $1345 + $1350
Project Income Cash Income
A Admissions $1350($75/child)
B Contracted Services Revenue
C Other Revenue(specify)
D Private Support
Corporate support
Foundation support
Other private support
E Government Support
Federal
State/regional (not including this request)
Local (not including this request)
F Applicant Cash
G Grant Amount Requested $1345
in this application
H Total Cash Income $2695
(must equal Total Cash Expenses,
Item G above)
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2012-13 Arts Program
Application — Page Four
Signatures
Signature & Project DiredOr Date
Nancy Easterling
Typed.or--Printed Name--Project Director
II L, lL
Signature of Au prizing Officia Date
Anne Lindsey, President Botanical Garden Foundation, Inc
Typed or Printed Name —Authorizing Official
INCOMPLETE APPLICATIONS WILL NOT BE FUNDED
Jeannette M. Brossart
4425 Bracada Drive
Durham, NC 27705
(919)384-0734
www.mothernaturemosaics.com
info(a-mothernaturemosaics.com
Public Art
2012, Downtown Greensboro Greenway Bench Project, Fisher Park, Greensboro, NC
Sept 2011, ConAgra Foods Memorial Mosaic,White Deer Park, Garner, NC
2011-12, designing/facilitating mosaic residencies at 9 Granville Cty Elem Schools, NC
Spring 2010-May 2012, lead artist facilitating a series of workshops for Kidzu, Chapel
Hill/Carborro NC Children's Museum, creating mosaics to be installed at their future site
"Orange County Arts Spring Grant Award 2010,2011
Jan 2010, Finalist for Triangle Sister Cities/RDU Airport Public Art Project
2009, "Effervescence", Center City Green, Charlotte, NC, design and fabrication of recycled glass
mosaic mural approx. 560 sq ft
published award winner for Project Green 2010, ED&C magazine, July 2010
selected and exhibited Project Green Coverings Conference Orlando, Florida,April
2010
,juried finalist"Mosaic in Architecture", Pordenone, Italy, April 2010
June 2009, Community Mosaic Project, 3`d Friday public activity, Durham, NC
Oct 2008-09,Artist(a)-Work Residency with Town Of Chapel Hill at Ephesus Elementary School,
Artist Residencies, Workshops, Teaching Experience
2009-present, John C. Campbell Folk School, Mosaic Reside ncies/Workshops
2012-14, NC Arts Council selected Teaching Artist
Mar 2012, mosaic mural residency at Sandy Ridge Elementary, Durham, NC
Sept 2011-May 2012, Granville County Elementary Schools (9) mosaic residencies,various
July 2011, NCCU-Summer of Service stepping stones workshop, Durham, NC
June 2011-13, Creative Arts in Public/Private Schools (CAPS) selected artist, Durham, NC
Winter 2010-Spring 2012, Kidzu Children's Museum, Chapel Hill, NC Mosaic Workshops
Spring 2011,Yates Baptist Preschool Art Enrichment Series, Durham, NC
April 2010, Earth Day Recycled Sculpture Workshop, Primrose HopeValley Farms Preschool,
Mar-May 2010, Brogden Middle School, Durham NC, facilitate students creating mosaic mural
June 2009, Community Mosaic Project, 3rd Friday, Durham, NC
June 2009, Kidzu Children's Museum, Chapel Hill, NC mosaic workshop
2008-09 Artist(a)-Work, Residency with Town of Chapel Hill, Ephesus Elementary School,
October 2005-present date, The Scrap Exchange, Durham, NC, Facilitator of creative reuse ,
April 2006 Hillandale Elementary, Durham, NC Children's Mosaic Workshop
July 2003-December 2006 Michael's Arts& Crafts Stores, Inc. Mosaic Instructor(OH and NC)
Winter 2004-05 Centerville (OH) Library, Mosaic Workshop for Teens
Exhibits and Juried Shows
April 2012, Scrapel Hill 4, Chapel Hill, NC, People's Choice Award
Mar 2012, City of Salisbury Outdoor Sculpture Show, Salisbury NC, People's Choice Award
Mar 2012,Art In The Garden, Sandhills Horticultural Gardens, NC
Oct 2011, "Delish", Ciel Gallery, Charlotte, NC
Sept 2011, NC Botanical Gardens Sculpture in the Garden, Chapel Hill, NC
May-Oct 2011, State of the Art/Art of the State, Cameron Art Museum,Wilmington, NC
Mar 2011-Jan 2012, City of Salisbury Outdoor Sculpture Show, Salisbury NC
Mar-May 2011, Art In The Garden, Sandhills Horticultural Gardens, NC, People's Choice Award
Mar 2011, "Emulous", Visual Art Exchange, Raleigh, NC, First Place for"Sun Salutation"
Jan-Feb 2011, "Heartistry", Ciel Gallery, Charlotte, NC
Dec 2010-Feb 2011,Annual Small Works Invitational, Elon University, Elon, NC
Nov-Dec 2010, " Mosaic Vision", Ciel Gallery, Charlotte, NC
Oct-Nov 2010, Scrapel Hill 2, Chapel Hill, NC
Sept-Oct 2010, Contemporary Mosaic Art 2010, Ciel Gallery, Charlotte, NC
Sept-Nov 2010, NC Botanical Garden Sculpture Show, Chapel Hill, NC
June-July 2010, Hillsborough Arts Council, "Miniatures"
Mar 2010-Jan 2011, City of Salisbury 2010 Outdoor Sculpture Show
Mar-Aug 2010, Daniel Stowe Botanical Gardens, "Come Sit A Spell"
Jan-Mar 2010, Duke Raleigh Hospital, "Mosaic"
Sept-Oct 2009, "Contemporary Mosaic Art 2009", Ciel Gallery, Charlotte, NC
Sept-Oct 2009, NC Botanical Garden Sculpture Show,Chapel Hill NC
April-May 2009, "Scrapel Hill", University Mall, Chapel Hill, NC
Mar-May 2009, "Sticks &Stones", Ciel Gallery, Charlotte, NC
Feb 2009, "Faces", Ciel Gallery, Charlotte, NC
Jan 2009, "Unseen", Ciel Gallery, Charlotte, NC
Jan 2009, "Images of Women", UNC Women's Hospital, Chapel Hill, NC
Aug-Sept 2008, "Come Out and Play"Outdoor Sculpture Show, Chatham, NC
Aug 2008"People You Know" Exhibit, Visual Art Exchange, Raleigh, NC
July 2008, "Microcosmos"Juried Show, Visual Art Exchange, Raleigh, NC
Sept-Nov 2007, UNC Botanical Gardens 201h Annual Outdoor Sculpture Show,
2007-2012 Durham Art Guild Member Show
June 2007 Art Heels Exhibition, Durham, NC
March 2007, 08, 09, Carolina Inn, Chapel Hill, NC, Birdhouses On Parade
Spring 2006 Durham Arts Council In-House Show
May 2005 Dayton, OH; Dayton Society of Painters &Sculptors Juried Show
May 2005 Grove Park Inn, Asheville NC Birdhouse Competition
Fall 2004-Fall 2006 American Mosaic Project traveling exhibit for SAMA,
September 2003 Middletown Arts Center Juried Fall Area Show
June 2003 Dayton Society of Painters& Sculptors Spring Juried Show
Solo Exhibitions
Aug-Dec 2008, "The Sum Of My Parts", Hugh Mangum Photography Museum, Durham, NC
June 2008, "The Sum Of My Parts", Horace Williams House, Chapel Hill, NC
April 2008, UNC Women's Hospital, Chapel Hill, NC
May-June 2007"Piece of Mind: A Mosaic Journey", The Scrap Exchange Gallery, Durham, NC
March-April 2007"Piece of Mind: A Mosaic Journey", Hugh Mangum Photography Museum
Private Commissions
June 2010,Viser Queen Bee Seat
October 2009, Rafalow pool insets(18 sq ft, custom work and installation)
September 2008, The Carolina Inn, 12 Days of Xmas mosaic pear sculpture
November 2007 Curley cat/turtle panel
June 2007 Strickland memorial angel
January 2006 Stone rooster panel
November 2004 Joyner memory panel
October 2004 Deem shower inset
August 2004 Goodson wine cabinet countertop
October 2003 Lasseter's Landing series of four themed bird benches
July 2003 Kramer art panel
April 2003 Kahkonen tabletop
Organizations/Education
UNC-Chapel Hill, BA Society of American Mosaic Artists Durham Art Guild
Nancy L. Easterling, MSW, HTM
Profile
For the past 28 years involved in education and horticultural therapy practice at the
North Carolina Botanical Garden (NCBG) in the creation of innovative programs to
meet the needs of adults and children. Currently serve as NCBG Director of
Education.
Skills
• Strategic Planning
• Administrative Management/Supervision
• Financial and Budget Management
• Policy and Procedure Development
• Environmental Education
• Environmental Education Curricula/Education Design
• Horticultural science theory and practice
• Horticultural Therapy Practice
• Event Planning
• Grant Writing
• Public Speaking
ProfessionalExperience
Currently, manage and oversee activities of a public garden education department
including, adult education, certificate programs, horticultural therapy program, art
exhibits, volunteer/docent/tour guide program, events and special programs and
facility use policy and procedures. Other primary responsibilities include
development of strategic partnerships and alliances with University and other
affiliated organizations, supervision of education staff, development of a
comprehensive departmental business/marketing plan, management of the
departmental budget, grant initiatives, participation in institution-wide management
team decision-making and long term strategic planning. Plan and participate in
design of children's gardens; Serve on statewide coalition for outdoor learning for
early childhood; Train and supervise volunteers, college interns; Design and
supervise the implementation of horticultural therapy (ht) activities; Provide
consultation relative to ht programs; Participate in the ht national effort as
immediate past president of the American Horticultural Therapy Program;
Coordinate the public safety and accessibility efforts of a public garden; Participate
in statewide health care coalitions; Teach as an adjunct UNC faculty, a graduate
level therapeutic course , Fall 2010.
Past experience: Planned and implemented formal and non formal educational
programs for children; Developed child and family friendly outdoor spaces and
educational opportunities; Developed and provided curricula-based environmental
education and teacher training.
1
Nancy L. Easterling, MSW, HTM
ProfessionalExperience Continued
Managed NCBG herb garden collection; Maintained accurate labeling and
interpretation; Created garden programs that reflect plants uses and the sustainable
relationships between people and plants.
Owned and operated a wholesale and mail-order nursery/greenhouse business,
specializing in native plants and culinary herbs.
Education
North Carolina State University, Raleigh, NC. September 1978-May 1979.
Horticultural Science non degree.
University of North Carolina, Chapel Hill, NC. August 1973-1974.
Masters in Social Work.
East Carolina University, Greenville, NC. September 1969-May 1973.
Bachelor of Science, Social Work.
EmploymentHistory
North Carolina Botanical Garden, Chapel Hill, NC. July 1983-present. Director of
Education.
Boothe Hill Wildflowers, Owner, Chapel Hill, NC. 1989-1999.
Durham Exchange Club Industries, Inc., Durham, NC. May 1980-April 1983.
Greenhouse Manager/Horticultural Therapist.
Inter Faith Council for Social Services, Chapel Hill, NC. May 1976 - September
1977. Consultant for Individual Services.
Lee Harnett Mental Health Center, Buies Creek, NC. July 1974-May1976.
Clinical Social Worker.
ProfessionalDevelopment
Affiliations
Healthy Kids Campaign Advisory Council, Orange County Partnership for
Children, 2006-2011.
Chrysalis Foundation Board Member, 2008--2009.
American Horticultural Therapy Association(AHTA)
Professionally Registered Horticultural Therapist Masters (HTM) .
President,AHTA 2002-2007.
Carolinas Chapter of AHTA
President, 1998-2001.
2
Nancy Easterling, MSW, HTM
ProfessionalDevelopmentContinued
National Association of Social Worker, Accredited Certified Social Worker,ACSW,
1979- present.
Presentations
Growing Healthy Children. Natural Learning Institute, NCSU School of
Design, 2007, 2008.
Environmental Education and Public Gardens. Keynote Address, NC
Association of
Environmental Education Centers, 2007.
Horticultural Therapy. Council of Allied Health in North Carolina, 2006.
Health and Wellness in the Garden. NC Association of Recreational
Therapist, 2005.
Horticultural Therapy in the United States. International Summit on
Horticultural Therapy.
2004. Hyogo Prefecture, Japan.
Pub lications/Productions
Native Tales, Plants Have Stories to Tell CD, co author Annie Nashold,
Duke Gardens, 2006.
Horticultural Therapy in the United States, Growth Point, Journal of Social
and Therapeutic
Horticulture, Spring 2005.
Upon Reflection, Journal of Therapeutic Horticulture, Volume XIV, 2003.
Plants and the Cherokee, Take a Closer Look Video, 2001.
Fire and the Longleaf, Take a Closer Look DVD Video, 1999.
Founding Board Member
SeedS, Inc, Durham NC
NC Coalition of Long Term Care Enhancement
SAGE, Society for the Advancement of Gerontological Environments
Carolinas Chapter of the American Horticultural Association
NC Outdoor Learning Environments Alliance
3
Elisha Starr Taylor
1513 East Franklin Street,Apt. A-106, Chapel Hill,NC 27514
(919) 951-8221 taylor.elisha@gmail.com
EDUCATION& CERTIFICATIONS
Bachelor of Arts in Geography: Environmental Resource Management,Minor in Biology 12/01
The University of Texas at Austin (Austin,TX)
Currently working toward North Carolina Environmental Education Certification
• Engaging in 70+hours of educator workshops, 50+hours of structured outdoor environmental education
experiences, 30+hours of conferences, seminars and visits to EE centers, 30+hours teaching, and 20+
hours community action partnership
Certified Facilitator and Instructor Project WET, Project WILD, Project Learning Tree, Wonders of Wetlands
Certified National Wildlife Federation "Habitat Steward"
Certified CPR for Adult& Child, First Aid, Lifeguard
PADI-Certified Open Water Scuba Diver
EXPERIENCE
Blue Jay Center for Environmental Education,Environmental Educator(Raleigh,NQ 3/09-
• Research, organize, and present a variety of natural history and environmental education programs and
summer camps to organized groups of all ages and the general public
• Develop and produce educational materials for temporary exhibits and displays
• Maintain education equipment, supplies, resources, and program areas
• Schedule group visits and respond to requests for park information
North Carolina Botanical Garden, Environmental Educator(Chapel Hill,NQ 3/09-present
• Develop and lead new nature-based program series for homeschool group
• Develop and lead new program series, "Bluets: Preschoolers Exploring Nature",that introduces 4 and 5
year-olds to seasonal changes,plants, animal groups, life cycles, and conservation through hands-on,
outdoor learning and group play
• Create and manage teaching materials
City of Raleigh Parks and Recreation,Nature Instructor(Raleigh, NC) 2/09-3/09
• Presented hands-on, curriculum-based programs designed to introduce specific nature topics to school
groups (Kindergarten—Grade 5)at area city parks
North Carolina Museum of Natural Sciences,Docent-Curiosity Classes(Raleigh,NQ 12/08-present
• Present hands-on, curriculum-based programs to visiting school groups (Kindergarten—Grade 5) using live
animals and objects from the museum's teaching collection
North Carolina Botanical Garden,Docent-Tour Guide (Chapel Hill,NQ 9/08-present
• Lead hands-on, curriculum-based field trip programs to visiting school groups(Kindergarten—Grade 5)
t:1
throughout gardens and trails
Irvine Nature Center, Teacher-Naturalist(Stevenson, MD) 6/04-8/08
• Developed and presented hands-on natural history and environmental education programs for children,
families and adults, including curriculum-based school field trips and classroom outreach,public
programs, nature birthday parties, and teacher workshops
• Developed and led week-long summer day camps for grades Preschool—Grade 9
• Directed (hired, supervised, evaluated)Naturalist Internship and Camp Counselor-in-Training Programs
• Managed and co-instructed Volunteer Naturalist Program
• Managed Nature Birthday Party Program
• Supervised and assisted in program scheduling and registration
• • Prepared quarterly education reports
• Managed teaching materials and program supplies
• Assisted with special events
• Aided in care of resident live animal collection
• Assisted with exhibit,trail,and garden maintenance
• Contributed to quarterly newsletter
Irvine Nature Center,Assistant Naturalist(Stevenson, MD) 1/04-5/04
• Led curriculum-based school field trips and classroom outreach programs
• Developed and led public programs for children and families
• Cared for resident live animal collection
• Assisted with special events
• Assisted with exhibit, trail,and garden maintenance
Irvine Nature Center,National Wildlife Federation "Habitat Steward"(Baltimore, MD) 1/04-5/04
• Taught Baltimore City elementary school students the value of wildlife habitat through hands-on nature
lessons and aided in the implementation of a schoolyard enhancement project in partnership with the
Community T.I.E.S. (leaching by improving the Environment on School Grounds)program
Irvine Nature Center, Urban Education Intern(Stevenson,MD) 9/03-5/04
• Trained Baltimore inner-city high school students to teach hands-on nature activities to elementary school
students on their schoolyards
• Led after-school classroom nature lessons for elementary school students
• Supervised program delivery
• Managed teaching materials and program supplies
Irvine Nature Center,Naturalist Intern(Stevenson, MD) 1/03-1/04
• Led curriculum-based school field trips, classroom outreach and public programs
• Led week-long summer day camps for grades Preschool—Grade 6
• Cared for resident live animal collection
• Assisted with special events
• Assisted with exhibit,trail and garden maintenance
Hornsby Bend Center for Environmental Research,Academic Internship(Austin, TX) 8/01-12/01
• Conducted plant surveys and photo-point monitoring for riparian restoration project
PROFESSIONAL PRESENTATIONS
Maryland Association for Environmental and Outdoor Education (MAEOE)Conference 2/05
"How Sweet It Is! Maple Sugaring in Maryland"
PROFESSIONAL ENRICHMENT
Environmental Educators of North Carolina(NCEE)Member
Food, Land, People workshop
Ethnobotany of the Carolinas course, Sarah P. Duke Gardens
Tools for Environmental Educators workshop
Environmental Educators of North Carolina(EENC)Annual Conference
Fall Birding workshop, Blue Jay Point County Park
Amphibians workshop, Jug Bay Wetlands Sanctuary
Introduction to Plant Ecology course, Irvine Nature Center
,Tree Identification and Plant Identification courses, Johns Hopkins University, Odyssey Program
Avian Ecology course,Eden Mill Nature Center
Maine Audubon Camp:Natural History of the Maine Coast week-long course (Etta Wedge Memorial
Scholarship, Maryland Ornithological Society)
Maryland Association of Environmental and Outdoor Education (MAEOE)Annual Conferences (2004-07)
VOLUNTEER WORK
Jones Falls Watershed Association (Baltimore,MD) 11/07
• Aided in stream restoration project
Project Clean Stream,The Alliance for the Chesapeake Bay (Baltimore,MD) 4/03
• Aided in annual regional Chesapeake Bay watershed clean-up
ARTIST CONTACT LIST
Jeannette M. Brossart
4425 Bracada Drive
Durham, NC 27705
(919)384-0734
www.mothernaturemosaics.com
info @)mothernaturemosaics.com
NORTH CAROLINA BOTANICAL GARDEN
THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
STAFF LIST
Administration
Peter S. White, Director and Professor, UNC-CH Department of Biology and Ecology
Curriculum, 919-962-6939
Business and Finance
Kimberly Marousky, Assistant Director for Business and Finance
Shanna Oberreiter, Administrative Assistant
Conservation
Johnny Randall, Assistant Director for Natural Areas and Conservation Programs (Adjunct
Faculty in the UNC-CH Ecology Curriculum)
Stephen Keith,Natural Areas Curator
Michael Kunz, Conservation Ecologist
Andy Walker, Conservation Botanist
Development
Charlotte Jones-Roe, Associate Director for Development, 919-962-9458
Laura M. Cotterman, Publications & Publicity Coordinator, 919-962-9457
Christine Piscitello, Membership Assistant
Horticulture
James L. Ward, Associate Director for Horticulture
Rachel Donheiser, Horticultural Technician
Matt Gocke, Greenhouse and Nursery Manager
Sally Heiney, Horticultural Technician
Chris Liloia, Curator
Margo MacIntyre, Coker Arboretum Curator
Amanda Mixon, Curator, Education Center Landscape
Bob Peoples, Horticultural Technician
Wendy Wenck, Herb Garden Curator
1
CB 3375➢Chapel Hill, NC 27599-3375➢Phone 919-962-0522➢Fax 919-962-3531
www.ncbg.unc.edu
NORTH CAROLINA BOTANICAL GARDEN
THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
Education
Nancy Easterling, Director of Education, 919 962-9460
Lauren Davis, Facilities Coordinator, 919-537-3819
Sally Haskett, Horticultural Therapist
Claire Lorch, Carolina Campus Community Garden
Grant Parkins, Natural Science Educator, 919-962-2887
Katie Stoudemire, Program Coordinator, Healing &Hope Through Science
Elisha Taylor, Coordinator for Children's&Family Education, 919-5317-3770
UNC Herbarium
The UNC-Chapel Hill Herbarium became a part of the North Carolina Botanical Garden on July
1, 2000.
Alan Weakley, Curator(Adjunct Faculty, LJNC-CH Dept. of Biology and Ecology Curr.), 919-
962-0578
Carol Ann McCormick, Assistant Curator, 919-962-6931
Stephen-Seiberling, Herbarium Technician
2
CB 3375�Chapel Hill, NC 27599-3375➢Phone 919-962-0522➢Fax 919-962-3531
wwv.ncbg.unc.edu
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tJ. S. TREASURY DEPAR'TMEN7
W iNTERNAL REVENUE SERVICE
�� << D15TRICT DIRECTOR
Greenaboro, North Carolina
Marsh 16, 1967 IN HrY lR To
Form 1,47£3
GB3:EOS I,o7-56
434-IM
PURP03E
The Botanical Ga:de^ Foundation, Inc. E ucational &. Scientific
P. 0. Box 838 ADDRZSS INQUIRIES a FILE RETURNS Wt
Chapel Fji 11 , North C i ol�zia 27514 DISTRICT DIRECTOR OF INTERNAL REV Greensboro, N. C.
FORM 990-A RE^ ACCOUNTING PERK
GC27t �.mnnr QuiRED ENOtNG
yCS NO ecembor 31,
On the Lpsis of you: stut.e purposes and the understanding that your operations will continue as
evidence-� to date or will conform to those proposed in your ruling application, we have concluded
that you are exempt from tc:e�dera! income tax as an organization described In section 501(c)(3) of
the Internal Revenue C ri<_. h.ny changes in operation from those described, or in your character
or purposes, must be report-d immediately to your District Director for consideration ofthelr effect
upon you- exempt status. You must also report any change In your name or address.
You are ;ot required to file `ederal income tax returns so long as you retain an exempt status, un-
less you are subject to the tax or, unrelated business income imposed by section 511 of the Code,
1 in whic'r, event you are required to file Form 990-T.- Our determination as to your liability for
filing the annual in[ermction return, Form 990-A, is set forth above. That return, if required, must
be filed on or before the 15th day of the fifth month after the close Of your annual accounting period
indicated above.
Contributions made to you c-,e deductible by donors as provided-in section 170 of the Code. Be-
quests, legacies, devises, t-_nsfers or gifts to or for your use are deductible for Federal estate
and gift tax purposes under e provisions of section 2455, 2106 and 2522 of the Code.
You are r_)t liable for the tc.:?s imposed under the Federal Insurance Contributions Act (social
security taxes) unless you file a waiver of exemption certificate as provided in such act. You are
not liable for the tcx ln;r s-' under the Federal Linemployrnent Tax Act. inquiries about the waiver
of exemption certificote `c-L c-ic! security taxes should be addressed to this office, as Should any
question= concerning >xc! y-np oyment or other Federal tcixes.
This is cs deterrnina!ion lettar-
Very truly yours,
i -
J; E. Wall,
District Director
t
J
Four. L•178 16-6AI
THE BOTANICAL GARDEN
FOUNDATION,INC.
Chapel Hill,North Carolina
AUDITED FINANCIAL STATEMENTS
and Supplemental Information
FOR THE YEAR ENDED JUNE 30,2011
(With Comparative Totals for the
Year Ended June 30,20 10)
I
CONTENTS
PAGES
Independent Auditor's Report 2
Exhibits:
"A" Statements of Financial Position 3
"B" Statement of Activities and Changes in Net Assets 4
"C" Statement of Functional Expenses S
"D" Statements of Cash Flows 6
Notes to Financial Statements 7-19
Supplemental Information 20
Independent Auditor's Report on Supplemental Information 21
Supplemental Schedule of UNC Accounts 22
Q
2
BLACKMAN & SLOOP, CPAs, P.A.
Certified Public Accountants
1414 Raleigh Road,Suite 300
Chapel Hill,North Carolina 27517
Telephone: 919-942-8700
INDEPENDENT AUDITOR'S REPORT
Board of Directors
The Botanical Garden Foundation, Inc.
Chapel Hill,North Carolina
We have audited the accompanying statement of financial position of The Botanical
Garden Foundation, Inc., as of June 30, 2011, and the related statements of activities and
changes in net assets, functional expenses, and cash flows for the year then ended. These
financial statements are the responsibility of the Foundation's management. Our
responsibility is to express an opinion on these financial statements based on our audit. The
prior year summarized comparative information has been derived from the Foundation's
2010 financial statements, and in our report dated April 6, 2011, we expressed an unqualified
opinion on those financial statements.
We conducted our audit in accordance with auditing standards generally accepted in
the United States of America. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes consideration of internal control over financial reporting as
a basis for designing audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the Foundation's internal control
over financial reporting. Accordingly, we express no such opinion. An audit also includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe
that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the financial position of The Botanical Garden Foundation, Inc., as of
June 30, 2011, and the changes in its net assets and its cash flows for the year then ended in
conformity with accounting principles generally accepted in the United States of America.
Chapel Hill,North Carolina
April 4, 2012
3
THE BOTANICAL GARDEN FOUNDATION,INC.
STATEMENTS OF FINANCIAL POSITION
EXHIBIT A
June 30,2011 and 2010
ASSETS
2011 2010
CURRENT ASSETS:
Cash and equivalents $ 999,051 $ 793,425
Accounts receivable 3,741 5,554
Agency cash 39,280 41,105
Promises to give,net 17,752 55,621
TOTAL CURRENT ASSETS 1,059,824 895,705
PROPERTY AND EQUIPMENT, NET 192,076 198,987
OTHER ASSETS:
Investments 2,112,862 1,946,240
Real estate 876,925 135,622
Promises to give,net 24,538 39,570
Split-interest agreement - 78,380
Gifts of future interest 181,022 184,083
Deposits 72 20,072
Cash value of life insurance 30,054 29,667
Donated books 26,825 26,825
Collections not capitalized(see Notes to Financial Statements) - -
TOTAL OTHER ASSETS 3,252,298 2,460,459
TOTAL ASSETS $ 4,504,198 $ 3,555,151
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES:
Accounts payable $ 33,123 $ 7,115
NET ASSETS:
Unrestricted 171,764 (343,838)
Temporarily restricted 2,834,474 2,481,973
Permanently restricted 1,464,837 1,409,901
TOTAL NET ASSETS 4,471,075 3,548,036
TOTAL LIABILITIES AND NET ASSETS $ 4,504,198 $ 3,555,151
The accompanying Notes to Financial Statements are an integral part of these statements.
i.
4
4
THE BOTANICAL GARDEN FOUNDATION,INC.
STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS
EXHIBIT B
For the Year Ended June 30,2011
(With Comparative Totals for the Year Ended June 30,2010)
Temporarily Permanently 2011 2010
Unrestricted Restricted Restricted Totals Totals
SUPPORT AND REVENUE:
Gifts and contributions $ 593,309 $ 499,671 $ 64,536 $ 1,157,516 $ 559,632
Net unrealized gains on investments 45,429 152,732 - 198,161 70,578
Net realized gains on investments 11,622 65,628 - 77,250 70,207
Investment income 3,376 30,048 - 33,424 28,199
Contract services income 18,581 - - 18,581 44,488
Change in value of gifts of future interest - 55,970 - 55,970 5,619
Change in cash value of life insurance - 387 - 387 398
Other income 26,514 - - 26,514 19,605
Change in value of split-interest agreements - 58,368 - 58,368 6,571
Rental income 22,950 - - 22,950 27,100
Grants 11,808 - - 11,808 26,574
Royalties 290 - - 290 425
733,879 862,804 64,536 1,661,219 859,396
Net assets released from restrictions 510,303 (510,303) - - -
TOTAL SUPPORT AND REVENUE 1,244,182 352,501 64,536 1,661,219 859,396
EXPENSES:
PROGRAM SERVICES 646,944 - - 646,944 1,721,967
SUPPORTING SERVICES:
Management and general 42,352 - - 42,352 44,252
Fundraising 38,884 - - 38,884 49,884
TOTAL SUPPORTING SERVICES 81,236 - - 81,236 94,136
TOTAL EXPENSES BEFORE BAD DEBT 728,180 - - 728,180 1,816,103
BAD DEBT 400 - 9,600 10,000 -
TOTAL EXPENSES AND BAD DEBT 728,580 - 9,600 738,180 1,816,103
CHANGES IN NET ASSETS 515,602 352,501 54,936 923,039 (956,707)
NET ASSETS-BEGINNING OF YEAR (343,838) 2,481,973 1,409,901 3,548,036 4,504,743
NET ASSETS-END OF YEAR $ 171,764 $ 2,834,474 $ 1,464,837 $ 4,471,075 $ 3,548,036
The accompanying Notes to Financial Statements are an integral part of these statements.
S
Y _
5
THE BOTANICAL GARDEN FOUNDATION,INC.
STATEMENT OF FUNCTIONAL EXPENSES
EXHIBIT C
For the Year Ended June 30,2011
(With Comparative Totals for the Year Ended June 30,2010)
Program Management 2011 2010
Services and General Fundraising Totals Totals
Grants to NCBG $ 502,234 $ - $ - $ 502,234 $ 1,550,658
Printing and publications 19,294 - 12,601 31,895 40,682
Miscellaneous expense 19,322 241 2,410 21,973 19,092
Garden and field supplies 19,861 - - 19,861 10,892
Contract services 19,537 50 - 19,587 27,454
Professional services - 19,475 - 19,475 20,370
Development support services - - 17,463 17,463 22,759
Meetings and programs 16,178 - 548 16,726 32,429
Office supplies 15,069 - 220 15,289 11,018
Repairs and maintenance 8,747 1,444 107 10,298 6,341
Property tax 3,137 5,960 - 9,097 9,097
Postage 3,522 7 5,471 9,000 13,014
Travel expenses 7,429 - 64 7,493 21,267
Investment fees - 7,015 - 7,015 7,566
Depreciation - 6,911 - 6,911 7,719
Insurance 5,147 1,249 - 6,396 6,101
Dues,subscriptions,and books 5,024 - - 51024 6,753
Honorarium 2,193 - - 2,193 2,693
Advertising 250 - - 250 198
TOTAL EXPENSES $ 646,944 $ 42,352 $ 38,884 $ 728,180 $ 1,816,103
The accompanying Notes to Financial Statements are an integral part of these statements.
6
THE BOTANICAL GARDEN FOUNDATION,INC.
STATEMENTS OF CASH FLOWS
EXHIBIT D
For the Years Ended June 30,2011 and 2010
2011 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Changes in net assets $ 923,039 $ (956,707)
Adjustments to reconcile changes in net assets to net
cash provided(used)by operating activities:
Depreciation 6,911 7,719
Permanently restricted contributions (72,053) (70,771)
Donated property (340,000)
Net realized gains on investments (77,250) (70,207)
Net unrealized gains on investments (198,161) (70,578)
Change in split-interest agreement (58,368) (6,571)
Change in gifts of future interest (55,970) (5,619)
Cash value of life insurance (387) (398)
Increase(decrease)in cash arising from changes in assets and liabilities:
Accounts receivable 1,813 (3,559)
Agency cash 1,825 (34,210)
Promises to give,net 52,901 95,670
Split interest agreement 136,748 -
Gifts of future interest 59,031 -
Deposits 20,000 -
Accounts payable 26,008 (742)
Deferred revenue - (11,333)
NET CASH PROVIDED(USED)BY OPERATING ACTIVITIES 426,087 (1,127,306)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of real estate (401,303) -
Net decrease in investments 108,789 532,123
NET CASH(USED)PROVIDED BY INVESTING ACTIVITIES (292,514) 532,123
CASH FLOWS FROM FINANCING ACTIVITIES:
Permanently restricted contributions 72,053 70,771
NET INCREASE(DECREASE)IN CASH AND CASH EQUIVALENTS 205,626 (524,412)
CASH AND CASH EQUIVALENTS-BEGINNING OF YEAR 793,425 1,317,837
CASH AND CASH EQUIVALENTS-END OF YEAR $ 999,051 $ 793,425
SUPPLEMENTAL CASH FLOW DISCLOSURES
Non cash transactions:
Donated property $ 340,000 $ -
The accompanying Notes to Financial Statements are an integral part of these statements.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 1 of 13
NATURE OF ACTIVITIES
The Botanical Garden Foundation, Inc., (the Foundation) was incorporated in 1966 as a
nonprofit corporation to receive funds and hold land for the support of the North Carolina
Botanical Garden, a department of the University of North Carolina at Chapel Hill (the
University), in carrying out its objectives of conservation, scientific investigation, teaching,
public recreation, and the accumulation and dissemination of knowledge of the natural
heritage of North Carolina and the southeastern United States.
SIGNIFICANT ACCOUNTING POLICIES
A. Basis of Accounting.
The Foundation's financial statements are presented on the accrual basis of accounting in
conformity with accounting principles generally accepted in the United States of America
(U.S. GAAP), which require the use of certain estimates made by the Foundation's
management. Accordingly, revenues are recognized when earned, and expenses are
recognized when the obligation is incurred.
The Foundation reports gifts of cash and other assets as restricted support if they are
received with donor stipulations that limit the use of the donated assets. When a donor
restriction expires, that is, when a stipulated time restriction ends or purpose restriction is
accomplished, temporarily restricted net assets are reclassified to unrestricted net assets
and reported in the statement of activities as net assets released from restrictions.
B. Cash and Cash Equivalents.
Cash and cash equivalents include all highly liquid short-term investments with an
original maturity of three months or less.
C. Investments.
Investments in marketable securities are stated at their fair market value based on readily
available published fair market values. Donated securities are recorded at their fair
market value at the date of gift.
D. Accounts Receivable.
The Foundation records accounts receivable at their net realizable value, and provides an
allowance for doubtful accounts equal to the estimated losses that are expected to be
incurred in their collection. The allowance is based on historical collection experience
and a review of the current status of the existing receivables. As of June 30, 2011 and
2010,all receivables were deemed collectible by management.
1
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 2 of 13
SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
E. Promises to Give.
Unconditional promises to give are recognized as support and assets in the period
received. Conditional promises to give are recognized when the conditions on which
they depend are substantially met. Unconditional promises to give that are expected to be
collected within one year are recorded at net realizable value. Unconditional promises to
give that are expected to be collected in future years are recorded at the present value of
their estimated future cash flows. An allowance for uncollectible promises is calculated
based on management's estimate of collectability.
F. Net Assets.
Unrestricted- Resources of the Foundation that are not restricted by donors or grantors as
to use or purpose. These resources include amounts generated from operations,
undesignated gifts, and investments in property and equipment.
Temporarily Restricted- Resources that carry a donor-imposed restriction that require the
Foundation to use or expend the donated assets as specified by the donor. The
restrictions are satisfied by the passage of time or by actions of the Foundation.
Permanently Restricted - Resources that carry a donor-imposed restriction that stipulate
that donated assets be maintained in perpetuity, but may permit the Foundation to use or
expend part or all of the income derived from the donated assets.
G. Fair Value Measurements.
Accounting principles generally accepted in the United States of America require the
Foundation to disclose estimated fair values for its financial instruments. The carrying
amount of financial instruments approximates fair value because of the short maturities of
the instruments held.
H. Real Estate.
Real estate gifts received without sale restrictions are reported at fair market value at the
date of gift. Real estate gifts restricted to conservation use that cannot be sold are not
recorded.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 3 of 13
SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
I. Property and Equipment.
The Foundation capitalizes acquisitions of property and equipment in excess of $500.
Purchased equipment is recorded at cost; donated equipment is recorded at fair market
value on the date of the gift. Depreciation is computed over the assets' estimated useful
lives using the straight-line method.
Gifts of long-lived assets with explicit restrictions that specify how the assets are to be
used and gifts of cash or other assets that must be used to acquire long-lived assets are
reported as restricted support. Absent explicit donor stipulations about how long those
long-lived assets must be maintained, the Foundation reports expirations of donor
restrictions when the donated or acquired long-lived assets are placed in service.
J. Collections.
Collection items acquired either through purchase or donation are not capitalized.
Purchases of collection items are recorded as decreases in unrestricted net assets if
purchased with unrestricted assets and as decreases in temporarily restricted net assets if
purchased with donor-restricted assets. Contributions of collection items are not
recognized in the statement of activities.
K. Income Tax Status.
The Foundation is exempt from income tax as a not-for-profit organization under Section
501(c)(3) of the Internal Revenue code and is classified as other than a private
foundation.
L. Estimates.
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect reported amounts of assets and liabilities, and
disclosure of contingent assets and liabilities at the date of the financial statements, as
well as the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.
10
THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 4 of 13
CASH AND EQUIVALENTS
Cash and equivalents consist of monies on deposit with a financial institution and with the
University of North Carolina at Chapel Hill Temporary Investment Pool. The Temporary
Investment Pool is a governmental external investment pool with funds available on demand.
At times, the Foundation's deposits may be in excess of federally insured amounts. The
Foundation has not experienced any financial loss related to such deposits.
INVESTMENTS
All investments are held in the UNC Investment Fund, LLC (the Fund). Investments are
stated at fair value and are recorded on the trade or contract date. The estimated fair value of
investments is based on quoted market prices, except for alternative investments for which
quoted market prices are not available. The estimated fair value of certain alternative
investments is based on valuations provided by the external investment managers adjusted for
cash receipts, cash disbursements, and securities distributions through June 30. The Fund
believes the carrying amount of these financial instruments is a reasonable estimate of fair
value. Because alternative investments are not readily marketable, their estimated value is
subject to uncertainty and therefore, may differ from the value that would have been used had
a ready market for such investments existed. Such difference could be material.
At June 30, 2011 and 2010, the investment allocation of the Fund consisted of the following:
2011 2010
Domestic Equity 18.5% 18.0%
International Equity 15.9% 15.8%
Global Equity 12.8% 11.3%
Absolute Return 8.0% 8.8%
Domestic Fixed Income 2.6% 4.2%
Enhanced Fixed Income 7.5% 9.9%
Private Equity 17.1% 15.7%
Real Estate 7.4% 7.3%
Energy and Natural Resources 7.5% 8.0%
Cash 2.5% 0.7%
Other 0.2% 0.3%
100.0% 100.0%
These instruments may contain elements of both credit and market risks. The Fund utilizes
selective derivative investment instruments to increase the yield and return on its investment
portfolio given the available investment alternatives; to mitigate credit risk of default by a
counterparty; and to control and minimize certain market risks.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 5 of 13
INVESTMENTS (CONTINUED)
The Foundation's total investments at June 30, 2011 and 2010, are as follows:
2011 2010
Fair market value $ 2,112,862 $ 1,946,240
Cost 1,168,734 1,200,273
Accumulated appreciation $ 944,128 $ 745,967
FAIR VALUE OF ASSETS
The Financial Accounting Standards Board Accounting Standards Codification 820 — Fair
Value Measurements and Disclosures ("FASB ASC 820") defines fair value as the amount
that would be received to sell the investment in an orderly transaction between market
participants at the measurement date(i.e. the exit price).
FASB ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that
maximizes the use of observable inputs and minimizes the use of unobservable inputs by
requiring that the most observable inputs be used when available. Observable inputs are those
that market participants would use in pricing the asset or liability based on market data
obtained from sources independent of the Foundation. Unobservable inputs reflect the
Foundation's assumptions about the inputs market participants would use in pricing the asset
or liability developed based on the best information available in the circumstances. The fair
value hierarchy is categorized into three levels based on the inputs as follows
Level 1 — Valuations based on unadjusted quoted prices in active markets for identical
assets as of the reporting date.
Level 2 - Valuations based on inputs other than quoted prices in active markets, which
are either directly or indirectly observable as of the reporting date, are valued at prices for
similar assets or liabilities in markets that are not active, or determined through the use of
models or other valuation methodologies.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 6 of 13
FAIR VALUE OF ASSETS (CONTINUED)
Level 3 - Pricing inputs are unobservable and include situations where there is little, if
any, market activity for the asset. Fair value for these assets is determined using
valuation methodologies that consider a range of factors, including but not limited to the
price at which the asset was acquired, the nature of the asset, local market conditions,
trading values on public exchanges for comparable securities, current and projected
operating performance and financing transactions subsequent to the acquisition of the
asset. The inputs into the determination of fair value require significant management
judgment. Due to the inherent uncertainty of these estimates, these values may differ
materially from the values that would have been used had a ready market for these assets
existed.
There were no changes during the year ending June 30, 2011, to the Foundation's valuation
techniques used to measure asset values on a recurring basis.
All investments are classified as Level 3. The following table sets forth a summary of changes
in the fair value of the Foundation's Level 3 assets for the years ended June 30, 2011 and
2010.
2011 2010
Investments, FMV at beginning of year $ 1,946,240 $ 2,337,578
Net principal additions/withdrawals - (400,000)
Payout (112,402) (118,097)
Investment income 28,091 16,299
Investment fees (7,015) (7,566)
Development assessment fees (17,463) (22,759)
Realized gains 77,250 70,207
Unrealized gains 198,161 70,578
Investments, FMV at end of year $ 2,112,862 $ 1,946,240
PROMISES TO GIVE
Promises to give are stated at their present value and are as follows as of June 30, 2011 and
2010:
2011 2010
Receivable in less than one year $ 27,752 $ 55,621
Receivable in greater than one year 24,538 39,570
52,290 95,191
Less allowance for uncollectible amounts (10,000) -
Net present value of unconditional
promises to give 42,290 95,191
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 7 of 13
PROMISES TO GIVE (CONTINUED)
The carrying value of promises to give at June 30, 2011 and 2010, approximates fair value.
No discount is considered necessary based on value of long-term promises to give.
PROPERTY AND EQUIPMENT
Property and equipment consist of the following:
June 30,
2011 2010
Land $ 100,000 $ 100,000
Building and improvements 171,722 171,722
Furniture and fixtures 9,388 9,388
Equipment 1,806 1,806
282,916 282,916
Accumulated depreciation (90,840) (83,929)
Net property and equipment $ 192,076 $ 198,987
GIFTS OF FUTURE INTEREST
The Foundation has been named the recipient of charitable gift annuities with market values at
the date of gift totaling approximately$228,000. The Foundation is not serving as trustee for
these annuities. These annuities have been reflected in the financial statements at their net
present value of $181,022 and $184,083, as of June 30, 2011 and 2010, respectively. Net
present value was computed using a rate of 2.8% and 3.2%, for the years ended June 30, 2011
and 2010, respectively. The computation was based on the life expectancy of the beneficiaries
and the required distribution under the terms of the agreements. During the year ended
June 30, 2011, the Foundation received $59,031 from an annuity due to the death of the
donor.
SPLIT-INTEREST AGREEMENT
In 2001 the Foundation was named as beneficiary of a charitable remainder unitrust for which
it is not trustee. The donor retains future income interests equal to 6.5% per year of the net
fair market value of the assets in the trust at the annual valuation date until termination of the
trust at the donor's death. The donor passed away in fiscal year 2011, and the Foundation,
received the net proceeds of $136,748 from the trust. At June 30, 2010, this annuity was
reflected in the financial statements at its net present value of$78,380 computed using a rate
of 3.2%.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 8of13
UNRESTRICTED NET ASSETS
The Foundation's unrestricted net assets at June 30, 2011 and 2010, consist of the following:
2011 2010
Unrestricted net assets:
Designated by Board:
Capital fund $ 134,518 $ 32,900
Conservation fund 264,020 147,667
398,538 180,567
Undesignated (226,774) (524,405)
Total unrestricted net assets $ 171,764 $ (343,838)
TEMPORARILY RESTRICTED NET ASSETS
Temporarily restricted net assets are restricted for the following purposes at June 30, 2011 and
2010:
2011 2010
Conservation $ 58,633 $ 155,898
Education 35,555 33,135
Garden operations and programs 357,195 344,361
Jenny Fitch lecture series 29,229 21,750
Master Plan Herbarium 1,485,959 1,362,580
Master Plan Visitor Education Center 8,509 100,477
Mercer Reeves Herb Garden 365,746 305,320
Natural areas 469,083 73,482
Research 24,565 84,970
Total temporarily restricted net assets $ 2,834,474 $ 2,481,973
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 9 of 13
PERMANENTLY RESTRICTED NET ASSETS
Permanently restricted net assets at June 30, 2011 and 2010, consist of-
2011 2010
Battle Park Endowment $ 112,688 $ 95,757
Butler Endowment 10,000 10,000
Charles Mohr Internship Endowment 64,153 59,153
Coker Arboretum Endowment 463,118 458,069
Forest Theatre Park Endowment 4,096 2,371
General Operating Endowment 15,175 14,049
Houk Internship Endowment 31,585 30,685
J &Jerry Colvard Mountain Plant Endowment 99,594 99,594
Janet M. Krakauer Endowment 94,622 84,940
Jenny Fitch Endowment 50,050 50,050
Jim Todd Living Plant Endowment 76,142 71,042
Martha DeBerry Internship Endowment 43,739 43,739
Mary McKee Felton Internship Endowment 610 610
Mason Farm Endowment 73,267 70,857
Mercer Reeves Endowment 152,046 152,046
Natural Areas Endowment 134,435 134,372
UNC Herbarium General Endowment 39,517 32,567
Total permanently restricted net assets $ 1,464,837 $ 1,409,901
ENDOWMENTS
Endowments are reported under Financial Accounting Standards Board Accounting Standards
Codification 958-205-50-1A -Reporting Endowment Funds ("FASB ASC 958-205-50-1A").
FASB ASC 958-205-50-1A provides guidance on the net asset classification of donor-
restricted endowment funds for a not-for-profit organization that is subject to an enacted
version of the Uniform Prudent Management of Institutional Funds Act of 2006 (UPMIFA)
and requires additional disclosures about an organization's endowment funds. In 2009, the
State of North Carolina adopted UPMIFA. The following disclosures are made as required by
FASB ASC 958-205-50-1A.
The Foundation's endowments were established for a variety of purposes and include donor-
restricted endowment funds. As required by generally accepted accounting principles, net
assets associated with endowment funds are classified and reported based on the existence or
absence of donor-imposed restrictions.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 10 of 13
ENDOWMENTS(CONTINUED)
Interpretation of Relevant Law
The Board of Directors of the Foundation has interpreted the State Prudent Management of
Institutional Funds Act (SPMIFA) as requiring the preservation of the fair value of the
original gift as of the gift date of the donor-restricted endowment funds absent explicit donor
stipulations to the contrary. As a result of this interpretation, the Foundation classifies as
permanently restricted net assets (a) the original value of gifts donated to the permanent
endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c)
accumulations to the permanent endowment made in accordance with the direction of the
applicable donor gift instrument at the time the accumulation is added to the fund. The
remaining portion of the donor-restricted endowment fund that is not classified in
permanently restricted net assets is classified as temporarily restricted net assets until those
amounts are appropriated for expenditure by the Foundation in a manner consistent with the
standard of prudence prescribed by SPMIFA. In accordance with SPMIFA, the Foundation
considers the following factors in making a determination to appropriate or accumulate donor-
restricted endowment funds:
1. The duration and preservation of the fund.
2. The purposes of the Foundation and the donor-restricted endowment fund.
3. General economic conditions.
4. The possible effect of inflation and deflation.
5. The expected total return from income and the appreciation of investments.
6. Other resources of the Foundation.
7. The investment policies of the Foundation.
Return Objectives and Risk Parameters
The Foundation has adopted investment and spending policies for endowment assets that
attempt to provide a predictable stream of funding to programs supported by its endowment
while seeking to maintain the purchasing power of the endowment assets. Endowment assets
include those assets of donor-restricted funds that the Foundation must hold in perpetuity or
for a donor-specified period. The Foundation expects its endowment funds, over time, to
provide an average rate of return of approximately 5.5% in perpetuity. Actual returns in any
given year may vary from this amount.
Strategies Employed for Achieving Objectives
The Foundation relies on a total return strategy in which investment returns are achieved
through both capital appreciation (realized and unrealized) and current yield (interest and
dividends). The Foundation makes investments in the UNC Investment Fund, LLC.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 11 of 13
ENDOWMENTS(CONTINUED)
Funds with Deficiencies
From time to time, the fair value of assets associated with individual donor-restricted
endowment funds may fall below the level that SPMIFA requires to retain as a fund of
perpetual duration. As of June 30, 2011 and 2010, the endowment funds were below the
required amounts by$33,943 and $49,406,respectively.
The changes in donor-restricted endowment net assets for the year ended June 30, 2011, were
as follows:
Temporarily Permanently
Unrestricted restricted Restricted Totals
Endowment net assets,
July 1, 2010 $ (49,406) $ 432,129 $ 1,394,237 $ 1,776,960
Investment return:
Income - 32,473 - 32,473
Net appreciation 15,463 161,912 - 177,375
Total investment return 15,463 194,385 - 209,848
Contributions - 637 72,053 72,690
Appropriation of endowment
assets for expenditure - (74,066) (9,600) (83,666)
Endowment net assets,
June 30, 2011 $ (33,943) $ 553,085 $ 1,456,690 $ 1,975,832
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 12 of 13
ENDOWMENTS(CONTINUED)
The changes in donor-restricted endowment net assets for the year ended June 30, 2010, were
as follows:
Temporarily Permanently
Unrestricted restricted Restricted Totals
Endowment net assets,
July 1,2009 $ (29,409) $ 447,321 $ 1,319,338 $ 1,737,250
Investment return:
Income - 60,556 - 60,556
Net(depreciation)
appreciation (19,997) 57,065 - 37,068
Total investment return (19,997) 117,621 - 97,624
Contributions - - 70,771 70,771
Appropriation of endowment
assets for expenditure - (128,685) - (128,685)
Reclassification of gifts - (4,128) 4,128 -
Endowment net assets,
June 30, 2010 $ (49,406) $ 432,129 $ 1,394,237 $ 1,776,960
DONATED MATERIALS AND SERVICES
The Foundation recognizes donated services that create or enhance nonfinancial assets or that
require specialized skills, are provided by individuals possessing those skills, and would
typically need to be purchased if not provided by donation. No material donated services
meeting these requirements for recognition in the financial statements were received during
the years ended June 30, 2011 and 2010. A significant amount of services not meeting the
requirements for recognition in the financial statements have been contributed by others
towards administrative and program development and implementation.
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THE BOTANICAL GARDEN FOUNDATION, INC.
NOTES TO FINANCIAL STATEMENTS
Page 13 of 13
INCOME TAXES
In accordance with Financial Accounting Standards Board ("FASB") Accounting Standards
Codification 740-10 ("ASC 740-10") Accounting for Income Taxes, the Foundation reflects
in the financial statements the benefit of positions taken in a previously filed tax return or
expected to be taken in a future tax return only when it is considered `more-likely-than-not'
that the position taken will be sustained by a taxing authority. The Foundation evaluates its
uncertain tax positions using provisions of ASC 450, Contingencies. Accordingly, a loss
contingency is recognized when it is probable that a liability has been incurred as of the date
of the financial statements and the amount of the loss can be reasonably estimated. The
amount recognized is subject to estimate and management judgment with respect to the likely
outcome of each uncertain tax position. The amount that is ultimately sustained for an
individual uncertain tax position or for all uncertain tax positions in the aggregate could
differ from the amount recognized.
If applicable, penalties and interest assessed by income taxing authorities are included in
general and administrative expenses. Under the statute of limitations, the federal
informational returns of the Foundation for 2008 through 2010 are subject to examination by
taxing authorities. Management evaluated tax positions for the 2008 through 2010 returns,
and concluded that there are no uncertain tax positions and believes there is no income tax
effect on the financial statements.
COMPARATIVE AMOUNTS
The financial statements include certain prior-year summarized comparative information in
total but not by net asset class. Such information does not include sufficient detail to
constitute a presentation in conformity with accounting principles generally accepted in the
United States of America. Accordingly, such information should be read in conjunction with
the Foundation's financial statements for the year ended June 30, 2010, from which the
summarized information was derived.
SUBSEQUENT EVENTS
Management has evaluated subsequent events for recognition or disclosure through April 4,
2012, which was the date that the financial statements were available to be issued, and
determined there are no subsequent events that require disclosure.
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SUPPLEMENTAL INFORMATION
i
BLACKMAN & SLOOP,CPAs, P.A. 21
Certified Public Accountants
1414 Raleigh Road,Suite 300
Chapel Hill,North Carolina 27517
Telephone: 919-942-8700
INDEPENDENT AUDITOR'S REPORT
ON SUPPLEMENTAL INFORMATION
Board of Directors
The Botanical Garden Foundation, Inc.
Chapel Hill,North Carolina
Our report on our audit of the basic financial statements of The Botanical Garden
Foundation, Inc., as of June 30, 2011, appears on page 2. The audit was conducted for
the purpose of forming an opinion on the basic financial statements taken as a whole.
The following schedule is presented for purposes of additional analysis and information
and is not a required part of the basic financial statements. The information on page 22
has not been subjected to the auditing procedures applied in the audit of the basic
financial statements and, accordingly, we express no opinion on it.
Chapel Hill, North Carolina
April 4, 2012
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THE BOTANICAL GARDEN FOUNDATION,INC.
SUPPLEMENTAL SCHEDULE OF UNC ACCOUNTS
For the Year Ended June 30,2011
Contribution Current Estimated
Value Value Payout
June 30,2011 June 30,2011 2012
Cooley Fund for Taxonomic Research-Expendable $ - $ 40,976 $ -
The Kathernine B.Mouzon Herbarium Fund-Endowment 26,706 38,639 -
The Kathernine B.Mouzon Herbarium Fund-Expendable 11 2,107
The Albert E.Radford&Laurie Stewart
Radford Fund for Publications-Endowment 17,386 40,020 -
The Albert E.Radford&Laurie Stewart
Radford Fund for Publications-Expendable - 7,224 2,182
Mary McKee Felton Herbarium Internship Fund-Endowment 59,311 70,747 -
Mary McKee Felton Herbarium Internship Fund-Expendable - 12,200 3,858
The Preston W.Fox Fund-Endowment 55,859 81,967 -
The Preston W.Fox Fund-Expendable - 1,511 4,470
Friends of UNC Herbarium-Expendable at NCBG - 9,575 -
Carolina Campus Community Garden - 17,878 -
TOTALS $ 159,262 $ 320,748 $ 12,617
Note: The amounts shown above are funds held by other foundations within the
University which have been designated for The Botanical Garden Foundation,Inc.
See Independent Auditor's Report on Supplemental Information.
Ch*ldren"s & ill F a fly --�
Progra s
J
Pre-registration required. Visit ncbg.unc.edu or call 919-962-0522.
Sweet Peas Bluets:
2 % - 4 year-olds, w/ adult Preschoolers Exploring tur
An exciting opportunity for the young child and 4-5 year-olds
parent to learn about nature together! Little ones Learning comes naturally during this fun-fitted
will use sight, smell, hearing, and touch to series that encourages exploration and fosters a
explore the garden and traits, enjoy stories, and sense of wonder for the natural world. This fall,
make simple crafts. No strollers or non-registered preschoolers will learn changing colors, flying
siblings, please. seeds, and migrating animals through hands-on
Dates:Tuesdays, 10-11 am activities, nature walks, puppet shows, stories,
9/11 — Reptile Romp 10/23 — Falling Colors crafts, and group play. Snack provided.
9/25 — Flutter-bys 11/6 —Animal "Tails" *Nomeschoolers welcome!
10/9 — Life in a Log 11/27 — Nuts to You! Dates: Thursdays, 9/27 — 11/8; no class 10/11
Fee: $10 ($8 NCBG members) per child/adult pair Time: 1:30 - 3:30 pm
Fee: $100 ($90 NCBG members)
Monarch M a g i C i Sculpture in the Garden
Family s Fairy & Gnome Making
5 & up w/ adult Family Workshop
It's that magical time of year! Monarch butter- 5 & up w/adult
flies are in the midst of their incredible journey Create your own sculpture! join us and Kidzu Chit-
south to wintering grounds in Mexico. Come ex- dren's Museum to celebrate "Take a Child Outside
plore the amazing life of this colorful insect with Week" and the opening of the 24th Annual Sculp-
live specimens, learn how to tag butterflies for tore in the Garden exhibition. With the help of For-
citizen science project Monarch Watch, and find rest Greenslade, participating sculptor in the show,
out how you can help monarchs in your own children witl create fairy and gnome sculptures out
backyard. We'll even give you a special plant to of clay. Then join friends (real and imaginary) for
take home to get you started. fun fairy activities in the Children's Wonder Gar-
den and, then, in the weeks to follow, at Kidzu.
j Date: Saturday, 9122 @ 2 - 3:30 pm
Fee, per family up to 3 people: $15 ($10 NCBG Date: Sunday, 9/30 @ 2 - 4 pm
members); $5 per additional child Fee, per child: $15 ($10 NCBG + Kidzu members)
100 Old Mason Farm Rd Chapel Hill, NC 27517 919-962-0522 ncbg @unc.edu
s NORTH CAROLINA BOTANICAL GARDEN '
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Saturdays, November 3 & 10 F
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� Fee: $30 ($25 NCBG members
a.. Journal + art supplies included!
Register online: n0g.unc.edukalendar
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NEWS RELEASE August 13, 2012
For immediate use
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"Sculpture in the Garden" Exhibition (Sept. 29— Dec. 16, 2012)
Opens with Preview Party, Friday, September 28 `
Chapel Hill, NC: This fall marks the 24th year that the display gardens at the --
North Carolina Botanical Garden will be home to an exhibition of sculptural art. More than 50 inspired works
of art will be placed amid the native wildflowers to delight garden visitors all the way through mid-December.
The exhibit is free of charge. On the evening of Friday,September 28,ticket holders to the "5eptemberlust
Got Cooler"party will be the first to see the new art, meet the artists, and enjoy delectable food and jazz
music in the gardens.
Preview event tickets go on sale August 24, 2012 and are $50 per person. (http://ncbg.unc.edu/exhibits-and-
art/#sculpture). Delectable food and drink will be provided by Boxcarr Farms, Reliable Cheese and 3 Cups. The
UNC Jazz Band will be playing music in the gardens embraced by the Education Center. Those attending the
reception will have the opportunity to speak with artists about their work and to purchase pieces before the
exhibition opens to the general public.
Several families from the local community are hosting the event: Dorrie Casey and Archie Purcell, Ann and Lex
Alexander, Munroe and Becky Cobey, and Jane and Judi Brown. "With summer winding down, the thought of
an evening stroll through shaded gardens, surrounded by theses fantastic works of art, is inspiring. Add a cool
drink and some great local food and live jazz and indeed 'Septemberlust Gat Cooler,' says Nancy Easterling,
Director of Education at the Botanical Garden and curator of the show.
With new display spaces made available by construction of the Botanical Garden's LEED Platinum Certified
Education Center and surrounding gardens, the exhibition has expanded in scope in the last two years,
bringing new artists from across the state. Over fifty works of by twenty eight different artists were chosen
this year, and media range from wood, steel, aluminum, concrete and glass to recycled materials, ceramic, and
stone.
This year's exhibition was juried by artists Thomas Sayer and Mark Hewitt'and Ackland Art Museum Director
Emily Kass. "The garden setting is a comfortable and intimate way to experience sculpture," says artist Joe
Bigley, who will exhibit again this year.
The North Carolina Botanical Garden, part of the University of North Carolina at Chapel Hill, is located off the
US 15-501 Bypass at Old Mason Farm Road in Chapel Hill. Admission to the Botanical Garden and to the
sculpture exhibition is free after the opening night event. Sculpture in the Garden appeals to all ages and all
levels of interest,from the casual observer to the serious art collector. Most pieces are available for purchase.
Sculpture in the Garden is made possible through the financial support of the Botanical Garden Foundation,
Inc., the membership support organization for the Botanical Garden, and businesses and individuals in the
Chapel Hill community.
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"Of course, like sculpture, all gardens are sculpted hv human hands. This show both highlights hovvourbest
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conversations with nature are collaborative and displays our skills in artifice as yet more expression of that
natural xvor|d," says Mike Roig, local CarrboroSculptor.
Several additional events associated with the exhibition will be offered during the months of September and
October:
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Saturday,Sept. 29, 2:3Dpnm—A Children's Violin Outdoor Concert UFreml
� Sunday,Sept.30,2:00-4:00 pm—ScuAptureimthe Garden Fairy&Gnome Making Workshop (for ages 5+)
[Advance registration required:$15or$1Q for mceGmembers]
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Saturday,Oct. 13, 1:3Opnm—Sculpture in the Garden Tour[Free]
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Saturday,Oct.20, 1:BO-3:00pmm—Making Art for The Garden:A Stepping Stone Workshop [Advance
registration required:$15 mr$18mCeamembers)
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Sunday Oct.21, 1;Q0Rnm—An Artist's Perspective:Contemporary Sculpture[Free]
For more information about these events, call 9l9-SG2'O522orvisit
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Contact: 2O12 Sculpture in the Garden curator, 9l9-962-946O
Images of last year's Sculpture in the Garden award-winning pieces may be found at
. High-resolution versions may be obtained by request to
Laura Cot ermnan: 919-962-9457
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24th Annual
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in fie Garden
NORTH CAROLINA BOTANICAL GARDEN
THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
September 29—December ,
Fermata by Wayne Vaughn
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Admission is free and the
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exhibition is open during
Garden visiting hours:
Monday—Friday, 8 am to 5 pm
Saturday, 9 am to 5 pm
Sunday, I to 5 pm
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............................................
Farce of Nature:Generative by Susan Moffatt
The 24th Annual Sculpture in the Garden exhibition includes 45 extraordinary pieces
of sculpture by 30 artists using a wide variety of media:steel,concrete,mirrors,marble,
granite,clay,wood,and more. These pieces are displayed against the backdrop of the
Botanical Garden's native wildflowers and shrubs. An artist's statement accompanies
each sculpture,and most pieces are available for purchase. Enjoy the dramatic effects
created by seasonal changes in the vegetation by visiting several times during the
exhibition period! 919.962-0522 1 ncbg.unc.edu
Welcome to the
24th Annual
cut Lure
in he Garden
September 29—December 16, 2012
HOSTS
Archie Purcell & Dorrie Casey • Ann & Lex Alexander
Munroe & Becky Cobey • Jane & Judi Brown
FRIENDS
Harriet Martin
Sandra Brooks-Mathers & Mike Mathers
Detail from Meanwhile by David Wehrenberg
Welcome!This year's show includes 45 pieces of sculpture by 30 artists using a wide variety of materials,
including steel,concrete,mirrors,marble,granite,clay,wood,and more.View the exhibit taking a leisurely
one-hour tour.The map inside this guide wiii help you discover all of the pieces,and an artist's statement
accompanying each sculpture will enhance your enjoyment.Please stay on garden pathways!
To enjoy the dramatic effects created by seasonal changes in the landscape surrounding each piece,
consider visiting the exhibition several times before the December 16th closing date. For sales
information, visit the reception desk in our Education Center, or go directly to the secure online
website for purchases: http://go.unc.edu/t9K3L
This show bighlights bow.our best conwirsations with natute are.
If you do not wish to keep this interpretive
collaborative and displays our stlls.in artifice as yet more expression
oftbat natural*orld: Mikff RRpl participating artist guide, please return it for others to use.
NORTH CAROLINA BOTANICAL GARDEN
THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
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24th ANNUAL SCULPTURE IN THE GARDEN
TITLE MEDIUM 1 ARTIST i PRICE'S
I The Burning• Limestone Paris Alexander $14,500
2 Lodestars d'Vert d'Estours Marble,Bluestone Base Susan Moffatt $8,500
3 Force of Nature:Generative Marble,Granite Base Susan Moffatt $15,000
4 Meanwhile Forged Stainless Steel,Fabricated Steel David Wehrenberg $3,100
5 The Conductor Aluminum and Steel Lucas House $2,300
6 Contemplation Arbor Recycled I-beams and Steel Rods Deborah Motter $4,800
7 Mystere IV Welded Steel and Aluminum Lawrence Feir $4,200
8 Seedlings Aluminum,Cedar,Polyurethane,Resin, Frank Holder [-$1,800,2-$2,800,
Concrete,Steel 3-$2,800,4-$1,800,
5-$2,800
9 Pathways Forged Steel with Patina Finish David Wehrenberg $11,500
10 Iron Butterfly Cast Iron,Welded Steel Mike Roig $12,000
11 Straining to Be* Carbon,Steel,Leather Paul Hill $4,800
12 Two Part Harmony Mild Steel,Stainless Steel Mike Roig $8,000
13 Serendipity Ceramics Debbie Cohen 1-$950,2-$375,
3-$350
14 Momentum Welded Steel and Aluminum Lawrence Feir $3,500
15 Closed Mixed Hunter Levinsohn $750
16 Open Mixed Hunter Levinsohn $500
17 Love Lifts Mosaic Jeannette Brossart $3,500
18 The Ugly Fish Clay,Foam,Fiberglass Ruth Ella Brown $395 each
19 The Committee Steel and Glass Lucartha Kohler $4,000
20 Garden Nymph#6 Lightweight Cement Cynthia Aldrich $400
21 Oh! Henry Lightweight Cement Cynthia Aldrich $1,000
22 struttin'and frettin' Printed Wood Andy Fleishman $5,500
23 Talisman#1 Cast Concrete Joseph Gargasz $900
24 Talisman#2 Cast Concrete Joseph Gargasz $900
25 Beauty in the Deep Clay,Cement,Steel Ruth Ella Brown NFS
26 Michoacan Steel and Bronze Jeff Hackney $12,000
27 Fly Trap Mosaic and Metal Assemblage Jeannette Brossart $25,000
&Glenn Walters
28 My International Tile Business in Years of Concrete Runoff Andy Fleishman $2,500
Time
29 Complacency of Commodity Cast Aluminum,Steel,Stainless Steel,Mixed Joseph Bigley $12,350
30 Hanging Around Steel Coat Hangers Carolyn Owen $200
31 Exotic,Non-invasive Flower Steel Coat Hangers Carolyn Owen $175
32 Seeds Release Ceramics Debbie Cohen $350
33 Radicans Bronze William Moore $16,500
34 Ack! Steel,Wood,Concrete,Wire,and Jim Adams $1,150
Copper Mesh
35 Seated Figure with Bird High-fired Stoneware Clay Tinka Jordy $2,500
36 On the Other Side• Patinaed Steel Wayne Vaughn $19,800
37 Aurora Lithochrome Pigments Paris Alexander 1$10,500
*Does not include 7%NC Sales Tax. NFS = Not For Sale 1lr= Best in Show •= MeritAward continued on other side...
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TITLE MEDIUM 15—4
38 Encler's Enigma Weathering Steel (Cor-Ten) DavisWhitfield $10,000
39 Sunflower Glory Gate Galvanized Steel Jim Gallucci $35,000
40 Fermata Patinaed Steel WayneVaughn $23,000
41 Fractured Guardian Marble,Stainless Steel William Moore $4,400
42 Mushroom Fairy Ring Iron Deborah Motter $550 Total.Sets:
`
' 43 Regrets-I've Had a Few Concrete and Steel Forrest Greenslade $3000 Total:Minor
Indiscretion(I med)
@$600;A Lesser
Regret(I med/1g)
@$750;Greater
44 Ancientyessel I Cast Iron Carl Billingsley J$2,000
45 AncientVessel 11 Cast Iron Carl Billingsley J$2,000
*Does not include 7%NC Sales Tax. NB = NmForSale t= 8estin3hrw Merit Award
Looking Sculptural & �
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Sculpture is art that has three dimensions:height,width,and depth.It can be freestanding or in relief.It is made ehreestandingorinre|ia[|rismade
out of material and has form,color,and texture.Throughout history sculpture has been created for many
purposes,including ne|igkous,mnemoria|,and architectural.The majority of this arc has been representational,and
because most of the people mf the past were illiterate,it was used to teach and inspire.|n the twentieth century,
these educational roles were assumed by schools,books,newspapers,and television,but these media state the
obvious.Art probes the mysterious.The idea has replaced the object as the center of art,Our culture,with its
emphasis on innovation and personal expression,has led artists to experiment with a wide range of materials
and approaches.Contemporary art challenges the observer to think,feel,and find meaning within u wide range of
materials and approaches.
The viewer begins where the artist has szopped.The artist produces avisual statement that becomes the subject
for the response or reaction from the viewer.What all artists want from the viewer is to pay attention un the piece
and view it with an open mind.To pay attention means you must concentrate,almost isolating yourself frorn'the
things and events around you while looking at the vvork.\A/hen you encounter sculpture forms that are baffling,
give yourself and the artist a chance by considering the concept behind the sculpture and letting your eyes tell �
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something ooyour heart before you condemn it.
Being three-dimensional,sculpture provides an infinite number ofvimws.VVa{k around it and see it from different
angles.Focus your eyes on detail.Think about why an artist might choose this particular material or materials to
express his or her ideas.Think about the title and what it might mean in relation to the work.Think about the
setting of the work.Some works are site-specific and are meant to be temporary;others could be placed in many
settings.Above all,take your time,use your imagination,and enjoy the experience of looking at sculpture.
—Kathy Buck co-founder of"Sculpture in the Garden"
North Carolina Botanical Garden Z The University of North Carolina at Chapel Hill
Campus Box 3375 Z Chapel Hill,North Carolina 27599-3375 Z 919-962-0522 a ncbg.unc.edu