2024-04-16T18:07:35-04:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990185842 HAWAII TROPICAL BOTANICAL GARDEN HAWA 8089645233 27-717 OLD MAMALAHOA HWY PAPAIKOU HI 96781 DEBARA J LUTKENHOUSE-FROST EXECUTIVE DIRECTOR 8089645233 2024-03-13 true DEBARA LUTKENHOUSE-FROST 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-04-16 2023 2023-04-26 12:10:37Z DEBARA J LUTKENHOUSE-FROST 27-717 OLD MAMALAHOA HWY PAPAIKOU HI 96781 3679705 false X WWW.HTBG.COM X 1978 HI TO MAINTAIN FOR PUBLIC USE, A BOTANICAL AND ZOOLOGICAL GARDEN; TO PRESERVE AND STUDY NATIVE HAWAIIAN AND EXOTIC FLORA AND FAUNA IN A NATURAL GARDEN SETTING. 4 3 24 4 180273 335954 352619 2407188 2571521 36118 254318 198715 199240 2977975 3377698 5000 500 0 1689873 2162196 0 0 759404 819761 2454277 2982457 523698 395241 9812427 9284563 1208299 256651 8604128 9027912 X TO PROTECT AND PRESERVE THE ECOLOGY, FLORA, FAUNA, AND MARINE LIFE OF THE ONOMEA VALLEY AND ITS COASTLINE AND COASTAL WATERS. THE GARDEN IS DEDICATED TO THE COLLECTION AND DISPLAY OF THE WORLD'S TROPICAL PLANTS, AND TO THE EDUCATION OF BOTH CHILDREN AND ADULTS. false false 2344546 500 2590488 TO MAINTAIN FOR PUBLIC USE A BOTANICAL AND ZOOLOGICAL GARDEN, AND MUSEUM COLLECTION TO PRESERVE AND STUDY NATIVE HAWAIIAN INDIGENOUS AND EXOTIC PLANTS, ANIMALS, AND ARTIFACTS. THE GARDEN WILL ALSO INCLUDE A GIFT SHOP THAT SELLS BOOKS, PLANTS, AND OTHER ITEMS RELATED TO NATURE, PLANTS, NATIVE HAWAIIAN SPECIES, AND EXOTIC FLORA. TO TEACH AND EDUCATE THE PUBLIC ABOUT PLANTS AND THEIR VALUES TO MANKIND, EDUCATE AND DEMONSTRATE TO THE PUBLIC THE VALUE AND NECESSITY OF PROTECTING THE RAIN FORESTS OF THE WORLD AS WELL AS ALL OF OUR WORLDLY BOTANICAL AND ZOOLOGICAL RESOURCES. 2344546 true true false false false false false true false false true true false false false false false false false false false false false false false false false false false true false false false false false true false false false false false false false false false false false true 22 0 24 true true true false false false false false false false false false false false X 4 3 true false false false false false false true true false false true true true true true true true true false HI X HAWAII TROPICAL BOTANICAL GARDEN 8089645233 27-717 OLD MAMALAHOA HWY PAPAIKOU HI 96781 DAN LUTKENHOUSE JR CHAIRPERSON 40.00 X X 218597 0 6011 MARY JANE GOVAERTS SECRETARY 1.00 X X 0 0 0 BROOKS BAUER DIRECTOR 1.00 X 0 0 0 BARBRA BESSE DIRECTOR 1.00 0.00 X 0 0 0 DEBARA J LUTKENHOUSE-FROST EXECUTIVE DI 40.00 X 355403 0 6011 574000 12022 2 false true false 89901 262718 352619 GARDEN ADMISSIONS AND TOURS 713990 2571521 2571521 2571521 87850 87850 206000 39532 166468 166468 166468 461715 262475 199240 18967 180273 3377698 2590488 180273 254318 500 500 745593 625817 119776 1064943 894552 170391 40375 32300 8075 198335 158668 39667 112950 90360 22590 6753 6753 19066 19066 47590 47590 4242 4242 17111 17111 69889 64298 5591 150558 150558 29770 29770 23333 23333 116169 102229 13940 65604 60356 5248 BANK AND MERCHANT FEES 116396 116396 GARDEN EXPENSES 104843 104843 MAPS AND VISITOR SUPPLIES 14402 14402 VEHICLE EXPENSES 10073 10073 23962 12407 11555 2982457 2344546 637911 0 275939 301705 113017 308344 34912 11839 8128002 1877162 6315376 6250840 2683187 2019521 389996 392314 9812427 9284563 208299 256651 1000000 1208299 256651 X 5562891 5986675 3041237 3041237 8604128 9027912 9812427 9284563 395241 28543 X false false false X 221920 199517 475316 335954 352619 1585326 2103626 591757 1473966 2454509 2615473 9239331 2325546 791274 1949282 2790463 2968092 10824657 161818 148525 124509 168938 190501 794291 161818 148525 124509 168938 190501 794291 10030366 258130 73548 325 28522 87850 448375 258130 73548 325 28522 87850 448375 5343 5343 50878 50878 2583676 864822 2005828 2818985 3055942 11329253 0.88540 0.88160 0.04000 0.05000 X PART III, LINE 12 EMPLOYEE RETENTION CREDIT 50,878 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 389396 X X false 4311022 4311022 2606617 934086 1672531 375572 270885 104687 834791 672191 162600 6250840 FIDELITY INVESTMENTS 2019521 F 2019521 SCHEDULE D, PAGE 2, PART III, LINE 4 THE ART COLLECTION WAS PROCURED THROUGHOUT THE YEARS OF THE ORGANIZATION TO PROVIDE HISTORICAL REFERENCE TO THE LOCATIONS WHERE HERITAGE PLANTS WERE SOURCED AND LOCATED. X X X false false false true false true false false false DAN LUTKENHOUSE JR CHAIRPERSON 218597 6011 224608 DEBARA J LUTKENHOUSE-FROST EXECUTIVE DIRECTOR 235309 120094 6011 361414 SCHEDULE J, PAGE 1, PART I, LINE 5A THE ORGANIZATION ANNUALLY ACCRUES A PERFORMANCE-BASED BONUS FOR THE EXECUTIVE DIRECTOR CONTINGENT UPON OPERATING REVENUES. THE AGREEMENT WAS DETERMINED AND APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS. SCHEDULE J, PAGE 1, PART I, LINE 6A THE ORGANIZATION ANNUALLY ACCRUES A PERFORMANCE-BASED BONUS FOR THE EXECUTIVE DIRECTOR CONTINGENT UPON NET INCOME. THE AGREEMENT WAS DETERMINED AND APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS. DAN LUTKENHOUSE JR PRESIDENT 11667 INTEREST false DEBARA J LUTKENHOUSE-FROST CHAIRMAN 11667 INTEREST false WALDORF CONCEPTIONS HUSBAND OF ED 42200 CONSULTING false SCHEDULE L, PART V IN JULY 2020, HAWAII TROPICAL BOTANICAL GARDENS PURCHASED REAL PROPERTY OWNED BY DAN LUTKENHOUSE, JR. AND DEBARA LUTKENHOUSE-FROST, THE ENTITY'S CO-CHAIRMAN AND CHAIRMAN. THE PURCHASE PRICE WAS ESTABLISHED BY AN INDEPENDENT APPRAISAL, AND FINANCED PARTIALLY THROUGH A BANK MORTGAGE, AND PARTIALLY BY A 1,000,000 PROMISSORY NOTE HELD BY BOTH DAN LUTKENHOUSE, JR. AND DEBARA LUTKENHOUSE-FROST. THE PROMISSORY NOTE WAS EFFECTIVE AS OF AUGUST 5, 2020, AND WAS REPAID IN-FULL BY THE ORGANIZATION IN AUGUST, 2023. FORM 990 - ORGANIZATION'S MISSION TO PROTECT AND PRESERVE THE ECOLOGY, FLORA, FAUNA, AND MARINE LIFE OF THE ONOMEA VALLEY AND ITS COASTLINE AND COASTAL WATERS. THE GARDEN IS DEDICATED TO THE COLLECTION AND DISPLAY OF THE WORLD'S TROPICAL PLANTS, AND TO THE EDUCATION OF BOTH CHILDREN AND ADULTS. FORM 990, PAGE 6, PART VI, LINE 2 DEBARA J LUTKENHOUSE-FROST DAN LUTKENHOUSE, JR. CHAIRMAN PRESIDENT FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990, INCLUDING REQUIRED SCHEDULES, IS PROVIDED TO EACH VOTING MEMBER OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE MONITORED AS OUTLINED IN THE POLICIES AND PROCEDURES BOOK. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS, WHO USE STUDIES AND COMPARABLE DATA FOR SIMILAR ORGANIZATIONS TO DETERMINE THE SALARY OF TOP OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION CONDUCTED A STUDY OF ALL POSITIONS AND SET COMPENSATION BASED ON RANGES, USING COMPARABLE DATA FROM SIMILARLY-SIZED ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE TO THE PUBLIC UPON REQUEST.