MAUI NUI BOTANICAL GARDENS INC (EIN 990320418) - 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

1994

Legal Domicile

Principal Officer

CHRISTOPHER NAKAHASHI

Phone

8082492798

Tax Period

2024-07-01 to 2025-06-30

MAUI NUI BOTANICAL GARDENS INC, founded in 1994, is a small nonprofit in the Environment sector that reported $583K in total revenue in fiscal year 2024. Expenses of $679K exceeded revenue, resulting in a 16% operating deficit.

Mission

FOSTER AN APPRECIATION AND UNDERSTANDING OF THE LIVING HAWAIIAN ISLANDS EMPHASIZING PLANTS NATIVE TO MAUI.

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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 $471,695

Program Service Revenue $88,577

Investment Income $10

Other Revenue $22,540

TOTAL REVENUE $582,822

Expense Breakdown

Grants Paid $0

Salaries & Benefits $428,789

Fundraising Expenses $0

Program Expenses $589,110

Other Expenses $250,173

TOTAL EXPENSES $678,962

Year-over-Year Comparison

	2024	2023	Change
Revenue	$582,822	$593,490	0.0%
Expenses	$678,962	$650,742	+0.0%
Net Income	$-96,140	$-57,252	+0.7%

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

203

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
JANET ALLAN	DIRECTOR	N/A	Director	$0	$0	$0
DIANE CARR	DIRECTOR	N/A	Director	$0	$0	$0
JENNIFER HIGASHINO	DIRECTOR	N/A	Director	$0	$0	$0
JILL PAINTER	DIRECTOR	N/A	Director	$0	$0	$0
KATHY BALDWIN	VICE PRESIDE	N/A	Officer	$0	$0	$0
LAURIE BARKER-PEREZ	SECRETARY	N/A	Officer	$0	$0	$0
CHRISTOPHER NAKAHASHI	PRESIDENT	N/A	Officer	$0	$0	$0
DOROTHY PYLE	TREASURER	N/A	Officer	$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	$582,822	$678,962	$475,837	$-96,140
2024	No data	No data	No data	No data
2023	$656,136	$538,223	$629,214	$117,913
2022	$415,614	$484,135	$410,664	$-68,521
2021	$369,737	$388,967	$479,384	$-19,230

MAUI NUI BOTANICAL GARDENS INC