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Nonprofit · EIN 99-0185842

HAWAII TROPICAL BOTANICAL GARDEN

Tax-exempt · PAPAIKOU, HI 96781

Financials

$3.4M$3M2023$3.5M$2.9M2024$3.6M$2.8M2025
Revenue Expenses · by fiscal year end
Financials of HAWAII TROPICAL BOTANICAL GARDEN by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,597,312$2,825,276$772,036$10,743,036$323,385$10,419,651
December 31, 2024990$3,510,308$2,877,285$633,023$9,948,904$301,289$9,647,615
December 31, 2023990$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.

NameTitleHours / weekCompensationOther / benefits
DEBARA J LUTKENHOUSE-FROSTEXECUTIVE DI
Officer
70$372,631$11,930
DAN LUTKENHOUSE JRPHILANTHROPY
Trustee or director, Officer
30$159,000$11,605
GREGORY EWALDGENERAL MANA
Highest-paid employee
40$155,097$10,220
MARY JANE GOVAERTSSECRETARY
Trustee or director, Officer
8$0$0
BROOKS BAUERDIRECTOR
Trustee or director
8$0$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensationOther / benefits
DEBARA J LUTKENHOUSE-FROSTEXECUTIVE DI
Officer
40$318,571$10,503
DAN LUTKENHOUSE JRPHILANTHROPY
Trustee or director, Officer
40$159,000$11,501
MARY JANE GOVAERTSSECRETARY
Trustee or director, Officer
1$0$0
BROOKS BAUERDIRECTOR
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensationOther / benefits
DEBARA J LUTKENHOUSE-FROSTEXECUTIVE DI
Officer
40$355,403$6,011
DAN LUTKENHOUSE JRCHAIRPERSON
Trustee or director, Officer
40$218,597$6,011
MARY JANE GOVAERTSSECRETARY
Trustee or director, Officer
1$0$0
BROOKS BAUERDIRECTOR
Trustee or director
1$0$0
BARBRA BESSEDIRECTOR
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
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.

990 for the year ended December 31, 2025

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 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

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,597,312$2,825,276$10,743,036IRS
990-TDecember 2025–––IRS
990December 2024$3,510,308$2,877,285$9,948,904XML
990-TDecember 2024–––IRS
990December 2023$3,377,698$2,982,457$9,284,563XML
990-TDecember 2023–––IRS
990December 2022$2,977,975$2,454,277$9,812,427IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2019–––IRS
990December 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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