2024-11-15T01:32:17-08:00 2023-12-31 990 2023-01-01 526057064 NATIONAL TROPICAL BOTANICAL GARDEN NATI 8083327324 3530 PAPALINA ROAD KALAHEO HI 96741 Tamara A Rollins CFO 8083327324 2024-11-11 true 2023 2024-10-15 13:58:12Z JANET MAYFIELD 3530 PAPALINA RD KALAHEO HI 96741 22229608 false X WWW.NTBG.ORG X 1964 HI TO ENRICH LIFE BY PERPETUATING TROPICAL PLANTS, ECOSYSTEMS AND CULTURAL HERITAGE. 28 28 145 428 0 0 5405026 5073047 5101454 5488688 3442147 1541270 1193027 829785 15141654 12932790 0 0 7163554 8202907 0 673570 5739860 5428840 12903414 13631747 2238240 -698957 80182510 81941242 1735021 1764119 78447489 80177123 TO ENRICH LIFE BY PERPETUATING TROPICAL PLANTS, ECOSYSTEMS AND CULTURAL HERITAGE. false false 5330684 0 752333 LIVING COLLECTIONS: NTBGS GARDENS & PRESERVES ARE SAFE HAVENS FOR AT-RISK SPECIES THAT OTHERWISE MIGHT DISAPPEAR FOREVER. 140 ACRES ARE FORMALLY MAINTAINED. THE GARDEN CURRENTLY HOLDS 117,332 LIVING PLANT TAXA MADE UP OF 1923 SPECIES. A HORTICULTURAL CENTER IS USED TO PROPOGATE AND MAINTAIN LIVING COLLECTIONS OF THREATENED & ENDANGERED SPECIES OF HAWAII & OTHER PACIFIC ISLANDS. MANY SPECIES THAT ARE ALMOST EXTINCT IN NATURE HAVE BEEN REINTRODUCED TO THEIR HABITAT BY NTBGS BOTANISTS. NTBGS COLLECTIONS ARE STUDIED BY VISITING SCHOLARS, REARCHERS AND STUDENTS FROM AROUND THE WORLD. NTBGS GARDEN IN FLORIDA, THE KAMPONG, IS THE FORMER ESTATE OF DR. DAVID FAIRCHILD, THE FAMED BOTANICAL EXPLORER. OUR GARDEN IN MAUI, KAHANU GARDEN, IS HOME TO THE PIILANIHALE HEIAU, BELIEVED TO BE THE LARGEST ANCIENT MAN-MADE STRUCTURE IN POLYNESIA. 2941325 0 661960 SCIENCE & CONSERVATION: THIS PROGRAM IS FOCUSED ON PROTECTING & CONSERVING TROPICAL PLANTS. OUR FIELD BOTANISTS SURVEY MANY AREAS IN HAWAII TO ASSESS THREATS TO NATIVE SPECIES & COLLECT SEEDS & CUTTINGS FOR PROPOGATION, & ARE EITHER OUTPLANTED,PRESERVED IN THE HERBARIUM OR PLACED IN SEED STORAGE. CONTAINS ALMOST 17 MILLION SEEDS OF MORE THAN 900 TAXA. THE BOTANICAL RESEARCH CENTER WHICH IS THE HOME FOR THE GARDENS HERBARIUM & SEED BANK ALSO CONTAINS A RARE BOOK LIBRARY THAT IS TEMPERATURE & HUMIDITY CONTROLLED & HOLDS OVER 1,200 VOLUMES OF BOOKS-SOME THAT DATE BACK TO THE 1500S. THESE COLLECTIONS ARE CRUCIAL FOR OUR RESEARCH, PUBLICATIONS AND EDUCATIONAL PROGRAMS. THE GARDENS BREADFRUIT INSTITUTE MANAGES THE LARGEST & MOST DIVERSE COLLECTION OF BREADFRUIT SPECIES & VARIETIES IN THE WORLD, WITH OVER 120 VARIETIES CONSERVED IN FIELD GENE BANKS. THE INSTITUTE PROMOTES THE CONSERVATION & USE OF BREADFRUIT FOR FOOD SECURITY, AGRICULTURAL SUSTAINABILITY & ECONOMIC DEVELOPMENT. NTBG IS ALSO A COLLABORATIVE PARTNER WITH FIU IN THE DEVELOPMENT OF THE INTERNATIONAL CENTER FOR TROPICAL BOTANY IN FLORIDA. THE CENTER IS DESIGNED TO EDUCATE & BRING TOGETHER BOTANISTS FROM AROUND THE WORLD TO SHARE KNOWLEDGE. 2903342 0 4047870 EDUCATION: NTBG BELIEVES THAT EDUCATION IS KEY FOR PRESERVATION OF TROPICAL PLANTS & ECOSYSTEMS. EDUCATIONAL TOURS ARE OFFERED THROUGH ITS GARDENS TO EDUCATE THE GENERAL PUBLIC ABOUT THE NEED TO PRESERVE TROPICAL FORESTS RICH WITH NATIVE BIODIVERSITY AND TO PROTECT OUR ECOSYSTEMS & RESOURCES THAT WE RELY ON FOR OUR OWN WELL-BEING. IN 2022, OUR BOTANICAL GARDENS HAD 105,985 VISITORS FROM AROUND THE WORLD. OTHER EDUCATIONAL ACTIVITIES INCLUDE FORMAL AND INFORMAL LECTURES FOR THE GENERAL PUBLIC, BOTANICAL ILLUSTRATORS COURSES, INTERNSHIPS, & WORKSHOPS FOR COLLEGE PROFESSORS, HIGH SCHOOL TEACHERS & ENVIRONMENTAL JOURNALISTS. SCIENCE STAFF REGULARLY PROVIDE ARTICLES IN SCIENTIFIC PUBLICATIONS AND HAVE PUBLISHED SEVERAL BOOKS ON TROPICAL FLORA. THE LOY MCCANDLESS MARKS BOTANICAL LIBRARY CURRENTLY HOLDS OVER 20,000 VOLUMES, 3,000 ORIGINAL BOTANICAL ARTWORKS AND PRINTS, 6,000 PHOTOGRAPHS & 16,000 COLOR SLIDES. THE LIBRARY COMPRISES ONE OF THE FINEST COLLECTIONS OF TROPICAL BOTANICAL & HORTICULTURAL REFERENCE COLLECTIONS IN THE PACIFIC BASIN. THE KAMPONG, IN COCONUT GROVE, FL IS HOME TO THE FORMER RESIDENCE OF DR. DAVID FAIRCHILD, AN AMERICAN BOTANIST WHO WAS RESPONSIBLE FOR THE INTRODUCTION OF MORE THAN 200,000 EXOTIC PLANTS AND CROPS IN THE US. THERE IS ALSO A MUSEUM THAT IS A REPLICATE OF DR. FAIRCHILDS LAB. 11175351 true true false false false false true true false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false true true false false false true true true false false true 73 0 true 145 true false false false false false true true false false false true false false false X 28 28 true false false false false false false true true false false true true true true true true true false false HI FL X TAMARA ROLLINS 8083327324 3530 PAPALINA RD KALAHEO HI 96741 DEVON ANGELINI TRUSTEE 1.00 X 0 0 0 GORDON L DEANE CHAIRMAN 2.00 X X 0 0 0 JAN D ELLIOTT SECRETARY 1.00 X X 0 0 0 HARRIET FRAUNFELTER TRUSTEE 1.00 X 0 0 0 ADALINE H FRELINGHUYSEN TRUSTEE 1.00 X 0 0 0 PETER C GARDNER TRUSTEE 1.00 X 0 0 0 EMERSON KNOWLES TRUSTEE 2.00 X 0 0 0 DR LINFORD L LOUGHHEED TRUSTEE 1.00 X 0 0 0 MERRILL L MAGOWAN TRUSTEE 2.00 X 0 0 0 DAVID W PRATT TRUSTEE 1.00 X 0 0 0 DAVID RAE TRUSTEE 1.00 X 0 0 0 JOHN H RASHFORD PHD TRUSTEE 1.00 X 0 0 0 KATHERINE G RICHARDSON SENIOR VICE CHAIR 2.00 X X 0 0 0 THOMAS L REVELEY TRUSTEE 1.00 X 0 0 0 CYNTHIA SALLEY TRUSTEE 1.00 X 0 0 0 PATRICIA W SHEEHAN TRUSTEE 1.00 X 0 0 0 ANITA SEIPP TRUSTEE 1.00 X 0 0 0 CATHERINE TOPHAM TRUSTEE 1.00 X 0 0 0 JUDY C WEBB TRUSTEE 1.00 X 0 0 0 ROBERT D WEIST TRUSTEE 1.00 X 0 0 0 THOMAS D HEWITT PRIOR CHAIRMAN 1.00 X 0 0 0 MICHAEL N ROSENBERG DDS TRUSTEE 1.00 X 0 0 0 ANNE G EARHART VICE CHAIR 1.00 X X 0 0 0 ELIZABETH E MATTHEWS TRUSTEE 1.00 X 0 0 0 CHRISTINA WILSON TRUSTEE 1.00 X 0 0 0 CAROL DICKINSON TRUSTEE 1.00 X 0 0 0 PHYLISS EVANS SWINDELLS TRUSTEE 1.00 X 0 0 0 SAM 'OHU GON III PHD TRUSTEE 1.00 X 0 0 0 JANET L MAYFIELD CEO & DIRECTOR 40.00 X X 166542 0 21852 TAMARA A ROLLINS CFO 40.00 X 115766 0 5536 HEATHER GEORGE DIRECTOR OF PHILANTHROPY 40.00 X 114834 0 16639 NINA RONSTED DIRECTOR OF SCIENCE 40.00 X 102249 0 24525 DAVID BRYANT DIRECTOR OF COMMUNICATIONS 40.00 X 94452 0 14805 TOBIAS KOEHLER DIRECTOR OF SOUTHSHORE GARDENS 40.00 X 86267 0 45510 680110 0 128867 6 false true false THIS WEEK PUBLICATIONS INC 680 IWILEI ROAD 530 HONOLULU HI 96817 MARKETING 140586 THE SUGAR MILL LLC PO BOX 944 LAWAI HI 96765 CATERING SERVICES 122636 COATING WORKS HAWAII INC PO BOX 1647 KOLOA HI 96756 STEEL COATING 117545 3 573200 166812 4333035 5073047 EDUCATIONAL TOURS 110000 4079148 0 0 ALLERTON GARDEN REIMB & MGMT FEES 900099 749957 0 0 GOVERNMENT & OTHER CONTRACTS 900099 659583 0 0 5488688 995280 0 995280 303738 112835 190903 190903 -38920 229823 9399387 8853397 545990 545990 0 0 545990 11937 11937 0 11937 801420 330586 470834 470834 OTHER INCOME 900099 156111 12395 0 143716 156111 12932790 5462163 0 2397580 309697 110054 118864 80779 5852480 4974190 516297 361993 172771 139199 20607 12965 1320226 1155184 101888 63154 547733 446529 69180 32024 31371 0 31371 0 143562 0 143562 0 211229 0 211229 0 470120 425138 44982 0 195703 195020 563 120 378851 272003 64266 42582 137764 31935 79327 26502 662502 634154 24887 3461 410009 267244 127915 14850 143243 109306 31947 1990 4010 0 4010 0 1314043 1313170 873 0 357332 209568 138296 9468 HORTICULTURE & GROUNDS SUPPLIES 195647 195647 0 0 REPAIRS & MAINTENANCE 196925 187282 9643 0 TOUR FOOD, SUPPLIES, INTERPRETATION, BUS GAS 471568 471568 0 0 PROGRAMS & EVENTS 45910 36646 922 8342 59051 1514 42197 15340 13631747 11175351 1782826 673570 499202 766725 4017078 4140939 1115677 1329734 586332 151011 195632 217018 793810 389627 61114475 26340646 35336099 34773829 24666646 26939369 1335000 1335000 980000 980000 10657034 10917990 80182510 81941242 1072800 1169605 318908 270227 343313 324287 1735021 1764119 X 36497304 35385430 41950185 44791693 78447489 80177123 80182510 81941242 X -698957 2401041 27554 -4 X X false true X true false X 0 6025712 5941401 6624988 5394513 5073047 29059661 0 0 6025712 5941401 6624988 5394513 5073047 29059661 4842736 24216925 917196 773016 837421 1247464 1299018 5074115 0 0 0 1624 0 1624 279215 30832 1130931 441745 156112 2038835 36174235 6275520 0.66950 0.66720 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: MISCELLANEOUS 2019: 274748. 2020: 21077. 2021: 48134. 2022: 183735. 2023: 29881. Description: SPECIAL EVENTS/BOARD MTGS 2019: 24587. 2020: 22258. 2021: 0. 2022: 258010. 2023: 126231. Description: LIMITED PARTNERSHIP INC FROM K-1S 2019: -20120. 2020: -12503. 2021: -3195. 2022: 0. 2023: 0. Description: EMPLOYEE RETENTION CREDIT 2021: 1085992. 2022: 0. 2023: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X true true X X false 22289655 0 3147024 1010386 211229 24215064 24959079 1330000 -2858166 937997 203261 22289655 20919171 0 5014164 805412 168844 24959079 19347716 40476 2432938 748312 153647 20919171 15846461 696094 3607952 695052 107739 19347716 0.10000 0.90000 false false 0 18177499 18177499 0 24761770 12850854 11910916 0 8569254 6047461 2521793 0 8903100 7107674 1795426 0 702852 334657 368195 34773829 BOTANICAL ART COLLECTION 465220 MARKS BOTANICAL LIBRARY 8000000 BENEFICIAL INTEREST IN PERPETUITY 2452770 10917990 CHARITABLE GIFT ANNUITY 324287 324287 X 15262991 2401041 27554 112835 2541430 12721561 211229 211229 12932790 13533353 112835 112835 13420518 211229 211229 13631747 Pt XI, Line 2d Rental expenses netted against rental income $(112,835) Pt XII, Line 2d Rental expenses of $(112,835) Pt II, Line 5 THE GARDEN RECEIVED THE CONTRIBUTION OF A CONSERVATION EASEMENT IN DECEMBER 2008. IT IS THE FIRST GIFT OF THIS TYPE THAT THE GARDEN HAS RECEIVED SINCE THE ORGANIZATIONS FORMATION. A FORMAL WRITTEN POLICY REGARDING ENFORCEMENT OF THE EASEMENT WAS ADOPTED BY THE GARDEN. THE CONSERVATION EASEMENT DOCUMENTATION INCLUDES UNDER SECTION 4.1 RESERVED RIGHTS (OF THE HOLDER) REGARDING MONITORING, INSPECTION, VIOLATIONS, AND ENFORCEMENT OF THE EASEMENT. Pt II, Line 9 THE GARDENS AUDITED FINANCIAL STATEMENTS FOR 2023 REFLECT THE VALUE OF THE CONSERVATION EASEMENT CONTRIBUTED TO THE GARDEN. Pt III, Line 4 FINANCIAL STATEMENTS FOOTNOTE THAT ART OBJECTS ARE CAPITALIZED AT COST, IF PURCHASED, OR AT FAIR VALUE, IF DETERMINABLE, AT THE DATE OF DONATION. THE BOTANICAL ART COLLECTION CONSISTS OF PAINTINGS, BOOKS, PRINTS, ETC. OF RARE AND ENDANGERED SPECIES. IT IS A WORLD CLASS COLLECTION OF RARE BOTANICAL VOLUMES, PRINTS, ETC. SOME DATING BACK TO THE 1500S. NTBG HAS EXPENDED CONSIDERABLE EFFORT AND FUNDS TO PROVIDE PROPER FACILITIES (TEMPERATURE AND HUMIDITY CONTROLLED) TO PROTECT THIS RARE AND EXTENSIVE COLLECTION FOR USE PRESENTLY AND IN THE FUTURE BY BOTANICAL AND OTHER SCHOLARS. Pt V, Line 4 ENDOWMENT FUNDS ARE USED TO SUPPORT PROGRAM SERVICES AND GENERAL OPERATIONS OF THE GARDEN. Pt X, Line 2 THE GARDEN DETERMINES WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE TAX AMOUNT RECOGINIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITY. false false false false false false false false false JANET L MAYFIELD 166542 0 0 0 0 0 6386 0 15467 0 188395 0 0 0 Pt I Line 3 THE GARDEN HAS A CEO COMPENSATION COMMITTEE THAT IS COMPRISED OF THE CHAIRMAN OF THE BOARD AND OTHER APPOINTED TRUSTEES. THE COMMITTEE MEETS ANNUALLY AND REVIEWS CEO COMPENSATION STATISTICS OF SIMILAR BOTANICAL GARDENS AND OTHER DATA TO DETERMINE THE ANNUAL SALARY AND BENEFIT PACKAGE (INITIALLY) AND ANY INCREASES TO IT (OTHER THAN ANNUAL BUDGETED COST OF LIVING INCREASE)BASED ON PERFORMANCE. 2 16858 FAIR MARKET VALUE 15 199328 MARKET VALUE SUPPLIES 6 2589 ESTIMATED COST AIRLINE TICKETS 60 12000 MARKET VALUE PRIZES 1 50 FACE VALUE 1 false true false Pt XI ROUNDING -4 Pt VI, Line 11b THE CFO PREPARES THE TAX RETURN AND SENDS IT TO THE GARDENS CPA FIRM TO REVIEW. THE REVIEWED TAX RETURN IS THEN SENT TO THE CFO AND THE GOVERNING BOARD MEMBERS. ANY QUESTIONS, COMMENTS OR ADDITIONS ARE COMMUNICATED TO THE CFO AND ARE RESOLVED PRIOR TO FILING THE RETURN. Pt VI, Line 12c A CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED BY ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES OF NTBG ON AN ANNUAL BASIS TO DETERMINE WHETHER ANY TRANSACTIONS COULD RESULT IN A CONFLICT OF INTEREST. THE COMPLETED FORMS ARE THEN SENT TO THE CORPORATE SECRETARY FOR REVIEW, AND ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH THE CEO TO DETERMINE ANY NECESSARY FURTHER ACTION. IN ADDITION, IF AT ANY POINT DURING THE YEAR SHOULD THERE BE A POTENTIAL FOR A COI, TRUSTEES ARE REQUIRED TO DISCLOSE THIS TO THE CHAIRMAN OF THE BOARD OF TRUSTEES AND A REVIEW OF THE SITUATION IS CONDUCTED. Pt VI, Line 15a NTBGS BOARD OF TRUSTEES IN 2007 CREATED A COMPENSATION COMMITTEE AND APPOINTED CERTAIN TRUSTEES TO BE ITS MEMBERS, INCLUDING THE CHAIRMAN OF THE BOARD. THIS COMMITTEE IS RESPONSIBLE FOR DETERMINING A REASONABLE AND APPROPRIATE COMPENSATION PACKAGE FOR NTBGS CEO. THIS COMMITTEE, CONSISTENT WITH THE ORGS PHILOSOPHY, PRINCIPLES, MISSION, AND OPERATIONS, REVIEWS DATA REGARDING THE ANNUAL SALARY AND OTHER MONETARY BENEFITS FOR OFFICERS HOLDING SIMILAR POSITIONS AT COMPARABLE BOTANICAL GARDENS, AND THE COMMITTEE USES THIS DATA AND OTHER AVAILABLE INFORMATION (INCLUDING EVALUATION OF JOB PERFORMANCE) TO MAKE ITS DETERMINATION AS TO THE ANNUAL SALARY AND BENEFITS FOR THE CEO. THE CHAIRMAN OF THE BOARD THEN REPORTS ITS DELIBERATIONS AND DETERMINATIONS TO THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE LAST MET IN MARCH OF 2023. THE OTHER KEY OFFICOR WHO RECEIVES COMPENSATION IS THE CFO. THE CEO IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THIS OFFICER. Pt VI, Line 1a DURING PERIODS BETWEEN BOARD OF TRUSTEE MEETINGS, THE BOARD HAS AUTHORIZED THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE TRUSTEES (VOTING MEMBERS). Pt VI, Line 19 THE GARDEN MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE GARDENS FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND ARE ALSO POSTED ON ITS WEBSITE. Pt VI, Line 2 GORDON DEANE, Trustee, HAD A BUSINESS RELATIONSHIP WITH DOUGLAS KINNEY , TRUSTEE EMERITUS (DECEASED IN 2023) IN VARIOUS VENTURES. Pt XI ROUNDING -4 JOHN T WATERHOUSE TRUST FIRST HAWAIIAN BANK PO BOX HONOLULU HI 96811 996048710 SUPPORT NTBG HI 501(C)(3) 11D NA true CHARITABLE REMAINDER TRUST C/O JP MORGAN BANK 10 S DEARBORN CHICAGO IL 60603 366847957 CHARITABLE GIVING WI NTBG T 0.00000 CHARITABLE REMAINDER TRUST C/O JP MORGAN BANK 10 S DEARBORN CHICAGO IL 60603 366613174 CHARTABLE GIVING CA NTBG T 0.00000 CHARITABLE REMAINDER TRUST C/O UNION BANK 350 CALIFORNIA ST SAN FRANCISCO CA 94104 946768199 CHARITABLE GIVING CA T 0.00000 false false true false false false false false false false false false false false false false false false false CHARITABLE REMAINDER TRUSTS (3) C CASH RECEIVED