HAWAII TROPICAL BOTANICAL GARDEN

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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

1978

Legal Domicile

Principal Officer

DEBARA J LUTKENHOUSE-FROST

Phone

8089645233

Tax Period

2024-01-01 to 2024-12-31

HAWAII TROPICAL BOTANICAL GARDEN, founded in 1978, is a community nonprofit in the Environment sector that reported $3.5M in total revenue in fiscal year 2024. The organization ran a surplus of $633K, a strong 18% operating margin.

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 Service Accomplishments

Program 1

Expenses: $2,246,183 Revenue: $2,834,398

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...

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.

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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 (2024)

Revenue Breakdown

Contributions & Grants $304,896

Program Service Revenue $2,809,282

Investment Income $124,130

Other Revenue $272,000

TOTAL REVENUE $3,510,308

Expense Breakdown

Grants Paid $33,495

Salaries & Benefits $2,073,588

Fundraising Expenses $0

Program Expenses $2,246,183

Other Expenses $770,202

TOTAL EXPENSES $2,877,285

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,510,308	$3,377,698	+0.0%
Expenses	$2,877,285	$2,982,457	0.0%
Net Income	$633,023	$395,241	+0.6%

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

$499,575

Total Directors

$170,501

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAN LUTKENHOUSE JR	PHILANTHROPY	40.00	Officer Director	$159,000	$11,501	$170,501
MARY JANE GOVAERTS	SECRETARY	1.00	Officer Director	$0	$0	$0
BROOKS BAUER	DIRECTOR	1.00	Director	$0	$0	$0
DEBARA J LUTKENHOUSE-FROST	EXECUTIVE DI	40.00	Officer	$318,571	$10,503	$329,074

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	No data	No data	No data	No data
2024	$3,510,308	$2,877,285	$9,948,904	$633,023
2023	$3,377,698	$2,982,457	$9,284,563	$395,241
2022	$2,977,975	$2,454,277	$9,812,427	$523,698
2021	$2,003,722	$1,594,513	$9,698,018	$409,209
2020	$943,137	$1,602,758	$9,097,227	$-659,621
2019	$2,792,242	$2,679,784	$9,048,872	$112,458
2018	$2,673,012	$2,583,757	$8,458,985	$89,255