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Nonprofit · EIN 23-7429693

LYON ARBORETUM ASSOCIATION

Also known as DBA FRIENDS OF LYON ARBORETUM

Tax-exempt · HONOLULU, HI 96822

Financials

$51K$86K2023$392K$137K2024
Revenue Expenses · by fiscal year end
Financials of LYON ARBORETUM ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$391,828$137,205$254,623$700,775$0$700,775
December 31, 2023990-EZ$50,900$86,053-$35,153$446,152–$446,152
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$362,636
Membership dues
$8,145
Program service revenue
$0
Investment income
$21,298
Net income from fundraising events
$6,406
Other revenue
$7,894

Expenses

Grants and similar amounts paid
$40,758
Other salaries and wages
$10,363
Salaries, compensation and benefits (total)
$11,219
Professional fundraising fees
$0
Accounting fees
$6,861
Program services (functional)
$105,773
Management and general (functional)
$31,432

Balance sheet and other

Total assets, start of year
$446,152
Total assets, end of year
$700,775
Total liabilities, end of year
$0
Net assets, end of year
$700,775
Net assets without donor restrictions
$634,379
Net assets with donor restrictions
$66,396
Gross receipts
$395,017
Employees
1
Volunteers
60
Year formed
1975
State of legal domicile
HI

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
CHRISTINE DAVID BELCAIDBOARD MEMBER
Trustee or director
1$0
CLAIRE WONG BLACKBOARD MEMBER
Trustee or director
1$0
SUE CHOULJIANBOARD MEMBER
Trustee or director
1$0
MICHELE HARMANBOARD MEMBER
Trustee or director
1$0
JIM HAYESBOARD MEMBER
Trustee or director
1$0
AUDREY HIRAYAMABOARD MEMBER
Trustee or director
1$0
JAMISEN HIROTAVICE PRESIDE
Trustee or director, Officer
2$0
DUDLEY HULBERTBOARD MEMBER
Trustee or director
1$0
LIZABETH KASHINSKYBOARD MEMBER
Trustee or director
1$0
KRISLYN KUROSASKITRESURER
Trustee or director, Officer
2$0
CARA OBAPRESIDENT
Trustee or director, Officer
3$0
MITCHELL PLEUSBOARD MEMBER
Trustee or director
1$0
JOYCE TAM-SUGIYAMABOARD MEMBER
Trustee or director
1$0
DAWN YOSHIMURA-SINCLAIRBOARD MEMBER
Trustee or director
1$0
990-EZ for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
PAMELA PLEUSPRESIDENT3$0
HOLLY MARCHANTVICE PRESIDE2$0
BARBARA RICHARDSON PHILLIPSSECRETARY2$0
MELISSA DUARTE-LOPEZTREASURER2.5$0
CHRISTINE BELCAIDOUTGOING TRE2.5$0
CLAIRE WONG BLACKBOARD MEMBER1$0
SCOTT EZERBOARD MEMBER1$0
JAMES HAYESBOARD MEMBER1$0
JAMI HIROTABOARD MEMBER1$0
MITCHELL PLEUSBOARD MEMBER1$0
JOYCE TAM-SUGIYAMABOARD MEMBER1$0

Address and contacts

Address (IRS master file)
3860 MANOA RD, HONOLULU, HI 96822-1139
In care of
% SHARLENE HIRAI
Principal officer (990 for 2024)
CARA OBA, 3860 MANOA ROAD, HONOLULU, HI 96822
Signed the 990
KRISLYN KUROSASKI, TRESURER
Phone
(808) 988-0464
Return prepared by
MC GROUP HAWAII INC

Mission

FUND RAISING AND ADDITIONAL FINANCIAL SUPPORT FOR LYON ARBORETUM LOCATED IN HONOLULU, HAWAII

990 for the year ended December 31, 2024

Program accomplishments

  • LYON ARBORETUM'S EDUCATION DEPARTMENT IS RESPONSIBLE FOR EDUCATIONAL PROGRAMMING INCLUDING SCHOOL TOURS FOR K-12 CLASSES, NATURE DAY CAMPS FOR CHILDREN DURING SCHOOL BREAKS, COMMUNITY CLASSES, AND GUIDED TOURS FOR VISITORS. THEY DEVELOP CURRICULA FOR THE VARIOUS PROGRAMS, MAINTAIN THE ARBORETUM SOCIAL MEDIA ACCOUNTS AND WEBSITE, AND COORDINATE VOLUNTEERS. FUNDS FROM THE FRIENDS OF LYON ARBORETUM (FLA) ARE USED TO SUPPORT THE EDUCATIONAL PROGRAMS INCLUDING SUBSIDIZING FIELD TRIP COSTS TO THE ARBORETUM FOR TITLE I PUBLIC SCHOOLS. THE LYON ARBORETUM FIELD TRIP KOKUA PROGRAM HELPS TO BRING THESE STUDENTS TO LYON TO EXPERIENCE THE WONDERS OF PLANTS AND NATURE IN THIS UNIQUE SETTING. FLA SPONSORS THE ARBORETUM'S SUMMER INTERNSHIP PROGRAM FOR UNIVERSITY STUDENTS TO ENCOURAGE ENVIRONMENTAL LEADERSHIP WITH 10 WEEKS OF HANDS-ON LEARNING COORDINATED BY THE EDUCATION DEPARTMENT. ALL THE DEPARTMENTS AT THE ARBORETUM ARE INVOLVED IN ENGAGING THESE STUDENTS IN THE FULL RANGE OF ARBORETUM EXPERIENCES. THIS IMPORTANT PROGRAM HAS INFLUENCED STUDENTS' EDUCATIONAL PATHS AND PROVIDES A SIGNIFICANT CONNECTION AS THEY ENTER THEIR CAREERS. FLA ALSO CO-SPONSORS COMMUNITY EDUCATIONAL CLASSES RUN BY THE DEPARTMENT.
    Expenses $27,268 · grants $26,250
  • THE LYON ARBORETUM MICROPROPAGATION LAB HAS SUCCESSFULLY GROWN OVER 300 HAWAIIAN PLANT TAXA USING MICROPROPAGATION TECHNIQUES. MICROPROPAGATION IS A VITAL TOOL IN PLANT RECOVERY WORK, PARTICULARLY IN THE CASE OF IMMATURE SEEDS, RARE TAXA, OR UNHEALTHY PLANT STOCK. THIS MEDIUM-TERM STORAGE METHOD IS HIGH MAINTENANCE, BUT ENABLES THE GROWING OF THIS IRREPLACEABLE GERMPLASM IN LARGE NUMBERS UNDER DISEASE-FREE, CLIMATE-CONTROLLED CONDITIONS. FLA CONTINUES TO SUPPORT THIS IMPORTANT PROGRAM AS LYON ARBORETUM MAINTAINS AND HOUSES ALMOST 25,000 PLANTS, REPRESENTING OVER 200 NATIVE PLANT TAXA (OF WHICH MORE THAN 60% ARE FEDERALLY LISTED AS ENDANGERED OR THREATENED. RESEARCH ALSO INCLUDES DEVELOPING AND OPTIMIZING PROTOCOLS FOR THE MAINTENANCE OF IN VITRO COLLECTIONS AND ACCLIMATIZATION TO TRANSITION THEM TO GREENHOUSE CONDITIONS. IN THE LAST TWO YEARS, OVER 2,000 PLANTS HAVE BEEN SENT OUT OF THE LAB AND GREENHOUSE FOR RESTORATION PURPOSES.
    Expenses $26,147
  • LA OPERATIONS INVOLVE ADMINISTRATIVE RESPONSIBILITIES AND ACTIVITIES THAT AFFECT MORE THAN ONE DEPARTMENT OF THE ARBORETUM. ACTIVITIES INCLUDE MEMBERSHIPS TO LOCAL, NATIONAL, AND INTERNATIONAL BOTANICAL ORGANIZATIONS; SUPPORT OF KUPU INTERNSHIPS WHICH BENEFIT VARIOUS DEPARTMENTS; AND OTHER ACTIVITIES SUCH AS ASSISTING THE ARBORETUM WITH A BORDER SURVEY AND CONNECTIVITY SERVICES. REGARDING KUPU INTERNS, FLA SUPPLEMENTS FUNDS FROM LYON AND KUPU TO SPONSOR THE INTERNS. CANDIDATES ARE PROVIDED BY KUPU, AN ORGANIZATION THAT CONNECTS YOUNG ADULTS WITH WORK OPPORTUNITIES IN THE ENVIRONMENTAL AND CONSERVATION SPACE. KUPU INTERNS GAIN IMPORTANT EXPERIENCE AND CONTRIBUTE SIGNIFICANTLY DURING THEIR YEAR LONG TENURE AT THE ARBORETUM.
    Expenses $22,158 · grants $14,508
  • SEEDLAB MASTERPLAN GREENHOUSE
    Expenses $30,200

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
23-7429693
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1975
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C410)
Assets (IRS master file)
$700,775
Income (IRS master file)
$395,017

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$391,828$137,205$700,775IRS
990-EZDecember 2023$50,900$86,053$446,152XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7429693).

Questions about LYON ARBORETUM ASSOCIATION

What is the EIN of LYON ARBORETUM ASSOCIATION?
The employer identification number (EIN) of LYON ARBORETUM ASSOCIATION is 23-7429693.
Is LYON ARBORETUM ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
Are donations to LYON ARBORETUM ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LYON ARBORETUM ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LYON ARBORETUM ASSOCIATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LYON ARBORETUM ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of LYON ARBORETUM ASSOCIATION?
The 990 for the year ended December 31, 2024 names CARA OBA.
Who are the officers and directors of LYON ARBORETUM ASSOCIATION?
The 990 for the year ended December 31, 2024 lists 14 people; 0 received compensation from the organization.
How much revenue does LYON ARBORETUM ASSOCIATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $391,828, expenses of $137,205 and total assets of $700,775 at year end.

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