Birmingham Botanical Society Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE FRIENDS ADVANCE PUBLIC KNOWLEDGE AND APPRECIATION OF PLANTS, GARDENS, AND THE ENVIRONMENT THROUGH EDUCATION, VOLUNTEERISM, AND ASSISTANCE TO A PUBLIC BOTANICAL GARDEN.
- Income
- $4.0 million
- Spending
- $2.7 million
- Spent on programs
- 62%
- Reserves
- 75.8 months of spending
- Largest source of income
- donations and private grants, 58%
- Employees
- 28
- Volunteers
- 586
- Highest pay
- $229,332, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 74% of charities in its peer group (environment, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 75.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 32% of income.
Income trend
15 of 15Income rose 8% on the year before.
Spending floor
8 of 1562% of spending went to programs and raising each dollar of donations cost 16 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 60% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 2529 of 29 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $813,200 spent. GARDENSTHE FRIENDS ASSIST WITH OPERATIONAL NEEDS OF A PUBLIC BOTANICAL GARDEN THROUGH ONGOING STEWARDSHIP AND ENHANCEMENT OF MORE THAN 67 ACRES OF GARDEN GROUNDS, INCLUDING OVER TWO DOZEN THEMED GARDEN SPACES. ROUTINE PROJECTS INCLUDES PROVIDING PLANTS, SUPPLIES, TOOLS, EQUIPMENT, AND CONTRACTED SERVICES; NON-ROUTINE PROJECTS INCLUDE REPAIR, RENOVATION, AND ENHANCEMENT OF GARDENS AND GARDEN FEATURES. DEDICATED PERSONNEL INCLUDES 4 STAFF HORTICULTURISTS AND 2 SEASONAL INTERNS, AND THE FRIENDS COORDINATE THOUSANDS OF VOLUNTEER HOURS ANNUALLY.
- $533,050 spent. EDUCATION AND COMMUNITY ENGAGEMENTTHE FRIENDS' EDUCATIONAL OFFERINGS ARE INTENTIONALLY INCLUSIVE AND DESIGNED TO ENGAGE PARTICIPANTS OF ALL AGES, ABILITIES, AND BACKGROUNDS. THE FRIENDS PROVIDE FREE, HANDS-ON, CURRICULUM-BASED SCIENCE PROGRAMMING TO THOUSANDS OF AREA K6 STUDENTS EACH YEAR. ADDITIONAL OFFERINGS INCLUDE SUMMER CAMPS; STEM TEACHER TRAINING; AND ADULT CLASSES, LECTURES, AND WORKSHOPS RELATED TO BOTANY, HORTICULTURE, AND ENVIRONMENTAL STEWARDSHIP. THE FRIENDS ALSO MAINTAIN A PUBLIC HORTICULTURAL LIBRARY WITH MORE THAN 6,000 CIRCULATING TITLES. COMMUNITY ENGAGEMENT INCLUDES PARTNERSHIPS WITH ORGANIZATIONS THAT CELEBRATE DIVERSE CULTURAL TRADITIONS AND ENCOURAGE HORTICULTURAL ENDEAVORS, SUCH AS CULTURAL FESTIVALS AND AN ANNUAL COMMUNITY AWARDS PROGRAM.
- $325,345 spent. COMMUNICATION & MEMBERSHIPTHE FRIENDS' COMMUNICATIONS AND MARKETING INCLUDE MAINTAINING A PUBLIC-FACING WEBSITE FOR THE GARDEN, PRODUCING MONTHLY E-NEWSLETTERS, MANAGING SOCIAL MEDIA, AND PUBLISHING A QUARTERLY MAGAZINE. WITH MORE THAN 2,500 MEMBER HOUSEHOLDS, THE MEMBERSHIP PROGRAM PROVIDES BENEFITS AND ENGAGEMENT OPPORTUNITIES WHILE GENERATING FINANCIAL ASSISTANCE FOR THE GARDEN.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1964.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.