ASHEVILLE BOTANICAL GARDEN INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Principal Officer

DIANE PUCKETT

Phone

8282525190

Tax Period

2025-01-01 to 2025-12-31

ASHEVILLE BOTANICAL GARDEN INC, founded in 1961, is a small nonprofit in the Environment sector that reported $854K in total revenue in fiscal year 2025. Revenue surged 47% from the prior year, signaling strong growth momentum. The organization ran a surplus of $283K, a strong 33% operating margin.

Mission

TO PROMOTE AND SHOWCASE THE VALUE OF DIVERSITY OF PLANTS NATIVE TO THE SOUTHERN APPALACHIAN REGION BY SERVING AS AN EDUCATIONAL RESOURCE AND URBAN DESTINATION FOR NATURE STUDY AND ENJOYMENT.

Program Service Accomplishments

Program 1

Expenses: $303,714 Revenue: $32,196

CONSTRUCTION AND MAINTENANCE OF A PUBLIC GARDEN DEDICATED TO THE PRESERVATION AND DISPLAY OF PLANTS AND HABITATS NATIVE TO THE SOUTHERN APPALACHIANS FOR THE ENJOYMENT, EDUCATION AND RESEARCH OF THE PUBLIC AND SCIENTIFIC COMMUNITY. IMPROVEMENTS TO THE PHYSICAL STRUCTURES AND FACILITIES, GARDEN RENOVATIONS AND HELENE RECOVERY WERE MAJOR ACCOMPLISHMENTS IN THE GARDEN IN 2025. ASHEVILLE BOTANICAL GARDEN IS VISITED BY OVER 60,000 PEOPLE PER YEAR WITH NO ADMISSION CHARGE.

Program 2

Expenses: $136,256

ASHEVILLE BOTANICAL GARDEN INCREASED EDUCATIONAL CLASSES ON NATIVE PLANTS, ECOLOGY AND NATURAL HISTORY OF THE SOUTHERN APPALACHIAN MOUNTAINS, OFFERED GARDEN TOURS FOR GROUPS, AND PROVIDED CHILDRENS...

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $662,180

Program Service Revenue $32,196

Investment Income $57,247

Other Revenue $102,418

TOTAL REVENUE $854,041

Expense Breakdown

Grants Paid $0

Salaries & Benefits $280,761

Fundraising Expenses $76,004

Program Expenses $439,970

Other Expenses $290,537

TOTAL EXPENSES $571,298

Year-over-Year Comparison

	2025	2024	Change
Revenue	$854,041	$579,160	+0.5%
Expenses	$571,298	$424,701	+0.3%
Net Income	$282,743	$154,459	+0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BERNARD ARGHIERE	TREASURER	7.00	Officer Director	$0	$0	$0
DEBORAH BRECK	SECRETARY	7.00	Officer Director	$0	$0	$0
DR DAVID CLARKE	BOARD MEMBER	1.00	Director	$0	$0	$0
KRISTY FERRIN	BOARD MEMBER	3.00	Director	$0	$0	$0
BILL JONES	BOARD MEMBER	1.00	Director	$0	$0	$0
GARY KAUFFMAN	BOARD MEMBER	5.00	Director	$0	$0	$0
CHERIE MORRIS	BOARD MEMBER	10.00	Director	$0	$0	$0
STEVE NORMAN	BOARD MEMBER	3.00	Director	$0	$0	$0
COLLIN PERRY	BOARD MEMBER	1.00	Director	$0	$0	$0
DIANE PUCKETT	PRESIDENT	20.00	Officer Director	$0	$0	$0
ELAINE SMYTH	BOARD MEMBER	20.00	Director	$0	$0	$0
MATT SPROUSE	VICE PRESIDE	7.00	Officer Director	$0	$0	$0
PHYLLIS STILES	BOARD MEMBER	5.00	Director	$0	$0	$0
GWEN WISLER	BOARD MEMBER	3.00	Director	$0	$0	$0
SUZANNE WODEK	BOARD MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$854,041	$571,298	$3,189,377	$282,743
2024	$579,160	$424,701	$2,698,872	$154,459
2023	$444,421	$302,229	$2,389,273	$142,192
2022	$234,827	$265,947	$2,036,963	$-31,120
2021	$1,013,775	$150,355	$2,385,566	$863,420
2020	$290,436	$141,707	$1,454,319	$148,729
2019	$201,333	$152,514	$1,250,737	$48,819
2018	$212,804	$150,082	$1,105,436	$62,722