Nonprofit · EIN 99-0185842
HAWAII TROPICAL BOTANICAL GARDEN
Tax-exempt · PAPAIKOU, HI 96781
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,597,312 | $2,825,276 | $772,036 | $10,743,036 | $323,385 | $10,419,651 |
| December 31, 2024 | 990 | $3,510,308 | $2,877,285 | $633,023 | $9,948,904 | $301,289 | $9,647,615 |
| December 31, 2023 | 990 | $3,377,698 | $2,982,457 | $395,241 | $9,284,563 | $256,651 | $9,027,912 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $306,491
- Membership dues
- $69,575
- Program service revenue
- $2,903,822
- Investment income
- $111,276
- Net income from sales of inventory
- $275,723
- Other revenue
- $275,723
Expenses
- Grants and similar amounts paid
- $5,100
- Compensation of officers, directors and key employees
- $569,458
- Other salaries and wages
- $1,128,373
- Salaries, compensation and benefits (total)
- $2,048,884
- Professional fundraising fees
- $0
- Legal fees
- $5,052
- Accounting fees
- $13,499
- Occupancy
- $67,117
- Travel
- $23,547
- Depreciation
- $121,349
- Program services (functional)
- $2,252,736
- Management and general (functional)
- $572,540
Balance sheet and other
- Total assets, start of year
- $9,948,904
- Total assets, end of year
- $10,743,036
- Total liabilities, end of year
- $323,385
- Net assets, end of year
- $10,419,651
- Land, buildings and equipment
- $6,211,367
- Gross unrelated business income
- $252,238
- Gross receipts
- $3,870,900
- Employees
- 21
- Volunteers
- 2
- Year formed
- 1978
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DEBARA J LUTKENHOUSE-FROST | EXECUTIVE DI Officer | 70 | $372,631 | $11,930 |
| DAN LUTKENHOUSE JR | PHILANTHROPY Trustee or director, Officer | 30 | $159,000 | $11,605 |
| GREGORY EWALD | GENERAL MANA Highest-paid employee | 40 | $155,097 | $10,220 |
| MARY JANE GOVAERTS | SECRETARY Trustee or director, Officer | 8 | $0 | $0 |
| BROOKS BAUER | DIRECTOR Trustee or director | 8 | $0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DEBARA J LUTKENHOUSE-FROST | EXECUTIVE DI Officer | 40 | $318,571 | $10,503 |
| DAN LUTKENHOUSE JR | PHILANTHROPY Trustee or director, Officer | 40 | $159,000 | $11,501 |
| MARY JANE GOVAERTS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BROOKS BAUER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DEBARA J LUTKENHOUSE-FROST | EXECUTIVE DI Officer | 40 | $355,403 | $6,011 |
| DAN LUTKENHOUSE JR | CHAIRPERSON Trustee or director, Officer | 40 | $218,597 | $6,011 |
| MARY JANE GOVAERTS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BROOKS BAUER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARBRA BESSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 80, PAPAIKOU, HI 96781-0080
- Principal officer (990 for 2025)
- DEBARA J LUTKENHOUSE-FROST, 27-717 OLD MAMALAHOA HWY, PAPAIKOU, HI 96781
- Signed the 990
- DEBARA J LUTKENHOUSE-FROST, EXECUTIVE DIRECTOR
- Phone
- (808) 964-5233
- Website
- WWW.HTBG.COM
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
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.
Program accomplishments
- 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.Expenses $2,239,800 · grants $5,100 · revenue $2,927,307
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0185842
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C410)
- Assets (IRS master file)
- $10,743,036
- Income (IRS master file)
- $3,870,900
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,597,312 | $2,825,276 | $10,743,036 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $3,510,308 | $2,877,285 | $9,948,904 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $3,377,698 | $2,982,457 | $9,284,563 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $2,977,975 | $2,454,277 | $9,812,427 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 99-0185842).
Questions about HAWAII TROPICAL BOTANICAL GARDEN
- What is the EIN of HAWAII TROPICAL BOTANICAL GARDEN?
- The employer identification number (EIN) of HAWAII TROPICAL BOTANICAL GARDEN is 99-0185842.
- Is HAWAII TROPICAL BOTANICAL GARDEN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to HAWAII TROPICAL BOTANICAL GARDEN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII TROPICAL BOTANICAL GARDEN 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 HAWAII TROPICAL BOTANICAL GARDEN due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII TROPICAL BOTANICAL GARDEN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HAWAII TROPICAL BOTANICAL GARDEN?
- The 990 for the year ended December 31, 2025 names DEBARA J LUTKENHOUSE-FROST.
- Who are the officers and directors of HAWAII TROPICAL BOTANICAL GARDEN?
- The 990 for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $372,631 (DEBARA J LUTKENHOUSE-FROST, EXECUTIVE DI).
- How much revenue does HAWAII TROPICAL BOTANICAL GARDEN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,597,312, expenses of $2,825,276 and total assets of $10,743,036 at year end.
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