HAWAII TROPICAL BOTANICAL GARDEN (EIN 990185842) - Form 990 Financial Analysis & Trantor Score

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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 MAINTAIN FOR PUBLIC USE, A BOTANICAL AND ZOOLOGICAL GARDEN; TO PRESERVE AND STUDY NATIVE HAWAIIAN AND EXOTIC FLORA AND FAUNA IN A NATURAL GARDEN SETTING.

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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

HAWAII TROPICAL BOTANICAL GARDEN