2015-11-16T14:17:43-06:00 2014-12-31 KPMG LLP 1003 Bishop Street Suite 2100 Honolulu HI 96813 990 2014-01-01 526057064 NATIONAL TROPICAL BOTANICAL GARDEN % JANET MAYFIELD NATI 8083327324 3530 PAPALINA ROAD KALAHEO HI 96741 JANET MAYFIELD COO & CFO 8083327324 2015-11-16 true SUE W ROBISON P00560072 8085402800 2015-11-16 2014 2016-02-25 16:41:14Z CHARLES R WICHMAN JR 3530 PAPALINA ROAD KALAHEO HI 96741 17729967 false X WWW.NTBG.ORG X 1964 HI TO ENRICH LIFE THROUGH DISCOVERY, CONSERVATION, AND EDUCATION BY PERPETUATING THE SURVIVAL OF PLANTS, ECOSYSTEMS, AND CULTURAL KNOWLEDGE OF TROPICAL REGIONS. 32 30 147 346 219339 163984 4858610 7061765 2783838 2919902 990832 1505855 563718 654249 9196998 12141771 120248 113246 0 0 5707434 5905616 185896 81698 729868 3884828 4458682 9898406 10559242 -701408 1582529 69354169 69661766 3073148 3635700 66281021 66026066 OUR MISSION IS TO ENRICH LIFE THROUGH DISCOVERY, SCIENTIFIC RESEARCH, CONSERVATION AND EDUCATION BY PERPETUATING THE SURVIVAL OF PLANTS, ECOSYSTEMS, AND CULTURAL KNOWLEDGE OF TROPICAL REGIONS. false false 3997742 328483 Botanical Gardens & Preserves - NTBG HAS (5) BOTANICAL GARDENS and (5) PRESERVES THAT ARE DEDICATED TO PRESERVING TROPICAL PLANT DIVERSITY & PROTECTING RARE & ENDAGERED TROPICAL PLANTS FROM AROUND THE WORLD. OTHER ACTIVITIES INCLUDE THE MAINTENANCE AND UPKEEP OF THE GARDEN'S GROUNDS AND BUILDINGS. 2176645 112596 622042 Scientific Research & Plant Conservation - NTBG'S RESEARCH & CONSERVATION EFFORTS INCLUDES TISSUE CULTURING, CLONING AND DISTRIBUTION OF RARE BREADFRUIT SPECIES, PROPOGATING & MAINTAINING LIVING COLLECTIONS OF RARE & ENDANGERED TROPICAL PLANTS, COLLECTING HERBARIUM SPECIMENS FOR PRESERVATION, & COLLECTING & HOUSING RARE SEEDS IN SPECIAL FREEZERS TO SAVE THEM FROM EXTINCTION. WE ALSO MAINTAIN A RARE BOOK LIBRARY & BOTANICAL RESEARCH CENTER. 1846795 650 1969377 Education - NTBG PROVIDES EDUCATIONAL TOURS THROUGH ITS GARDENS TO EDUCATE THE GENERAL PUBLIC ABOUT THE NEED TO PRESERVE TROPICAL FORESTS RICH WITH NATIVE BIODIVERSITY & PROTECT OUR ECOSYSTEMS AND THE RESOURCES WE RELY ON FOR OUR OWN WELL-BEING. OTHER EDUCATIONAL ACTIVITIES INCLUDE HOLDING COURSES, WORKSHOPS, & CLINICS FOR COLLEGE PROFESSORS, HIGH SCHOOL TEACHERS, ENVIRONMENTAL JOURNALISTS AND SCHOOL AGE CHILDREN, AND PUBLISHING EDUCATIONAL MATERIALS. INTERNSHIPS ARE ALSO HELD THROUGHOUT THE YEAR. 8021182 true true false false false false true true false true true true false true false true true false false false true true false true true false false false false false false false false true false true true false true true false false false true true true false false true 132 0 true 147 true true true false false false false true true false false false true false X 32 30 true false false false false false false true true false false true true true true true true true false false HI X JANET MAYFIELD 8083327324 3530 PAPALINA ROAD KALAHEO HI 96741 HARLAN C AMSTUTZ MD TRUSTEE 1.0 0.0 X 0 0 0 JOHN C HOOPER TRUSTEE 1.0 0.0 X 0 0 0 LESLIE M CLARKE TRUSTEE 1.0 0.0 X 0 0 0 GORDON L DEANE TRUSTEE 1.0 0.0 X 0 0 0 JAN D ELLIOTT TRUSTEE 1.0 0.0 X 0 0 0 HARRIET FRAUNFELTER TRUSTEE 1.0 0.0 X 0 0 0 ADALINE H FRELINGHUYSEN TRUSTEE 1.0 0.0 X 0 0 0 PETER C GARDNER TRUSTEE 1.0 0.0 X 0 0 0 DONALD WY GOO TRUSTEE 1.0 0.0 X 0 0 0 DOUGLAS M KINNEY TRUSTEE 1.0 0.0 X 0 0 0 MERRILL L MAGOWAN VICE CHAIRMAN 1.0 0.0 X 0 0 0 JIM NABORS 1242014 TRUSTEE 1.0 0.0 X 0 0 0 JOHN HR PLEWS TRUSTEE 1.0 0.0 X 0 0 0 DAVID W PRATT TRUSTEE 1.0 0.0 X 0 0 0 DAVID RAE TRUSTEE 1.0 0.0 X 0 0 0 JOHN H RASHFORD PHD TRUSTEE 1.0 0.0 X 0 0 0 KATHERINE G RICHARDSON TRUSTEE 1.0 0.0 X 0 0 0 CATHERINE S RODRIGUEZ TRUSTEE 1.0 0.0 X 0 0 0 CYNTHIA SALLEY TRUSTEE 1.0 0.0 X 0 0 0 PATRICIA W SHEEHAN TRUSTEE 1.0 0.0 X 0 0 0 CYRUS B SWEET III TRUSTEE 1.0 0.0 X 0 0 0 MARGOT V THOMPSON 31814 TRUSTEE 1.0 0.0 X 0 0 0 JUDY C WEBB TRUSTEE 1.0 0.0 X 0 0 0 JOHN D WEEDEN TRUSTEE 1.0 0.0 X 0 0 0 PETER S GOLTRA 4192014 TRUSTEE 1.0 0.0 X 0 0 0 SIR GHILLEAN PRANCE FRS TRUSTEE 1.0 0.0 X 0 0 0 HOWARD COX 9272014 TRUSTEE 1.0 0.0 X 0 0 0 HUGH W FOSTER SR. VICE CHAIRMAN 1.0 0.0 X 0 0 0 THOMAS D HEWITT CHAIRMAN 1.0 0.0 X 0 0 0 ELIZABETH K MATTHEWS TRUSTEE 1.0 0.0 X 0 0 0 CHARLES R WALKER TRUSTEE 1.0 0.0 X 0 0 0 CHARLES R WICHMAN TRUSTEE 1.0 0.0 X 0 0 0 ANNE G EARHART TRUSTEE 1.0 0.0 X 0 0 0 BESSIE HANAHAN TRUSTEE 1.0 0.0 X 0 0 0 DAVID G MEISSNER TRUSTEE 1.0 0.0 X 0 0 0 REED C WILSON TRUSTEE 1.0 0.0 X 0 0 0 CHARLES R CHIPPER WICHMAN JR Chief Executive Officer 40.0 0.0 X 138417 0 7044 JANET L MAYFIELD COO & CFO 40.0 0.0 X 95481 0 16087 MICHAEL J SHEA Corporate Secretary & General 4.0 0.0 X 96000 0 0 JANET LEOPOLD ASSISTANT CORPORATE SECRETARY 40.0 0.0 X 72421 0 16980 402319 0 40111 1 false false false R HOEME CONSTRUCTION LLC 2571 STONY CREEK DR OWATONNA MN 55060 CONSTRUCTION 344970 KPMG LLP 1003 BISHOP ST STE 2100 HONOLULU HI 96813 PROFESSIONAL FEES 112672 UNIVERSITY OF BRITISH COLUMBIA FINANCE DEPT 305 2075 WESTBROOK VANCOUVER, B.C. 0 CA BREADFRUIT RESEARCH 112596 3 138576 6923189 833230 7061765 EDUCATIONAL TOURS 110000 1969377 1969377 ALLERTON GARDENS & MGMT PROJECT FEES 900099 328483 328483 GOVERNMENT CONTRACTS 900099 622042 622042 2919902 94947 94947 0 0 253291 35250 218041 0 218041 218041 5741861 743251 5047001 27203 694860 716048 1410908 224113 1186795 131179 138576 184736 -53557 -53557 0 602819 294006 308813 308813 PARTNERSHIP INCOME 900099 37385 -4774 42159 OTHER INCOME 900099 143567 143567 180952 12141771 2919902 219339 1940765 0 650 650 112596 112596 0 442430 178291 178291 85848 0 4220294 3287348 596375 336571 8642 8642 821124 696600 87103 37421 413126 327400 49075 36651 44244 43400 844 23653 23653 200390 200390 0 81698 81698 78693 78693 344427 272001 34074 38352 98582 92226 6356 566172 461641 73241 31290 45390 5087 28364 11939 628 628 444179 369116 75063 676678 487964 136727 51987 0 78129 71419 124 6586 0 0 933940 906197 27743 219304 85667 133637 REPAIRS & MAINTENANCE 570477 569001 1367 109 FUNDRAISING EVENTS 44426 36980 6623 823 TAXES & LICENSES 32961 8328 24633 DONOR RELATIONS 22819 22819 33590 22997 10593 10559242 8021182 1808192 729868 86128 77454 1057586 2248508 2687338 3269587 1061932 118372 0 0 0 0 0 0 45880 60707 210190 259360 52540069 16513814 36371281 36026255 6358570 6408788 8361997 8112915 1335000 1335000 980000 980000 10798267 10764820 69354169 69661766 789583 810312 0 0 24190 3513 0 0 0 0 1500000 2700000 159375 121875 600000 0 0 0 3073148 3635700 X 29726435 27728889 9912919 11588957 26641667 26708220 66281021 66026066 69354169 69661766 X 1582529 -619186 -640894 -577404 X false true X true false X 3550933 5590530 7120493 4858610 7061765 28182331 0 0 3550933 5590530 7120493 4858610 7061765 28182331 9521189 18661142 603656 393177 244104 291483 348238 1880658 66711 103218 33496 134762 163984 502171 168096 58940 145596 443113 312131 1127876 31693036 16275996 0.58881 0.58971 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 161.00 1 1 true true 8465220 X X false false false 14720567 100000 480979 596500 183343 14521703 12769585 287663 2482204 0 726364 92521 14720567 12173640 150000 1077240 0 545594 85701 12769585 12826308 262500 -337243 0 530510 47415 12173640 11335342 300000 1626607 0 362186 73455 12826308 1.00000 false false 24032597 24032597 22299152 11479379 10819773 40000 40000 5568949 4743671 825278 599371 290764 308607 36026255 INVESTMENT IN LIMITED PARTNERS 8112915 F 8112915 BOTANICAL ART COLLECTION 465220 MARKS BOTANICAL LIBRARY 8000000 BENEFICIAL INT. IN PERPETUITY 2299600 10764820 0 0 X 11392876 -619186 17002 504148 -98036 11490912 73455 577404 650859 12141771 11006937 17002 504148 521150 10485787 73455 73455 10559242 Works of Art & Historical Treasures SCHEDULE D, PART III Financial Statements Footnote 1(g): Art objects are capitalized at cost, if purchased, or at fair value, if determinable, at the date of donation. The Botanical Art Collection consists of works - paintings, books, prints, etc of rare and endangered species. It is a world class collection of rare botanical volumes, prints, etc., some dating back to the 1500's. These works are studied and used by NTBG staff and visiting scholars engaged in the study of plants, and particularly rare and endangered plants (extant and extinct). NTBG has expended considerable effort and funds to provide proper facilities (temperature and humidity controlled) to protect this rare and extensive collection for use at present and in the future by botanical and other scholars. Use of Endowment Funds SCHEDULE D, PART V Endowment funds are used to support program services and general operation of the Garden. Conservation Easement Schedule D, Part II Line 5: The Garden received the contribution of a conservation easement in December 2008. It is the first gift of this type that the Garden has received since the organization's formation. A formal written policy regarding enforcement of the easement was adopted by the Garden. The conservation easement documentation includes under Section 4.1 Reserved Rights (of the Holder) terms regarding monitoring, inspection, violations, and enforcement of the easement. Line 9: The Garden's audited financial statements for 2014 reflect the value of the Conservation Easement contribution made to the Garden. FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 THE GARDEN DETERMINES WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE TAX AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITY. THE GARDEN PREVIOUSLY RECOGNIZED THE EFFECT OF INCOME TAX PROVISIONS ONLY IF SUCH POSITIONS WERE PROBABLE OF BEING SUSTAINED. OTHER ITEMS NOT INCLUDED IN TAX RETURN SCHEDULE D, PART XI & PART XII LINE 2D ALLERTON EXPENSE REIMURSEMENT $284,162 FUNDRAISING EXPENSES - $184,736 RENTAL EXPENSES - $ 35,250 TOTAL - $504,148 OTHER ITEMS NOT INCLUDED IN AUDITED FINANCIAL STATEMENTS K-1 INCOME NOT ON BOOKS - $577,404 TOTAL - $577,404 true North America Grantmaking NONE 112596 112596 112596 North America BREADFRUIT RESEARCH 112596 WIRE TRNSFR N/A FMV 1 0 false false false false false false PROCEDURE FOR MONITORING GRANT FUNDS OUTSIDE OF THE UNITED STATES SCHEDULE F, PART I, LINE 2 UNIVERSITY OF BRITISH COLUMBIA Dr. Susan J. Murch, Assistant Professor and Canada Research Chair, University of British Columbia, Okanagan, and Dr. Diane Ragone, Director of the Breadfruit Institute, NTBG, have been engaged in collaborative research projects on breadfruit since 2003 to further the institute's mission to promote the conservation and use of breadfruit for food and reforestation. Research activities focus on the extensive breadfruit germplasm collection at NTBG and include developing methods to micro-propagate varieties for conservation and distribution for tree planting projects; nutritional composition, seasonality and yield studies, insecticidal properties. Dr. Murch is an internationally renowned research scientist with broad expertise in conservation and micropropagation of food crops, medicinal, ornamental, and native plants, crop production, and analytical and organic chemistry. The Murch Natural Products Chemistry and Biotechnology laboratory (NPCB) at the Fipke Centre for Innovative Research contains an extensive assortment of analytical equipment including UPLC-ToF-MS, preparative and analytical mass spectrometers (MS), quantitative MS, proteomics MS, and plant biotechnology / controlled environment chambers not available at NTBG. Per a signed Memorandum of Understanding (MOU) (5-year duration) between NTBG and UBC, the parties collaborate on the joint investigation of breadfruit and scientific exchanges on subjects of mutual interest. The MOU provides a schedule of payments to UBC as well as schedule of consultation and reports on progress on research objectives. Narrative and financial reports are provided. ADDITIONAL SCHEDULE F DISCLOSURE SCHEDULE F, PART II, LINE 3 NATIONAL TROPICAL BOTANICAL GARDEN PROVIDED GRANTS TO THE UNIVERSITY OF BRITISH COLUMBIA. THE UNIVERSITY IS AN APPROVED 501(C)(3) ORGANIZATION. METHOD OF ACCOUNTING SCHEDULE F, PART I, LINE 3, COLUMN F NTBG HAS USED THE ACCRUAL METHOD OF ACCOUNTING FOR EXPENDITURES. X X X X X X true CAMPBELL COMPANY CAMPAIGN PLANNNING false 2595332 79450 2515882 2595332 79450 2515882 FL HI BALI HAI EVENT 154879 101504 53375 63739 21046 20479 3200 10808 MOONLIGHT/MUSIC 100114 37072 63042 14156 16717 15581 2895 8792 1 14762 14762 2820 10 846 3647 269755 138576 131179 80715 37763 36070 6941 23247 184736 -53557 DOUGLAS M KINNEY TRUSTEE MCBRYDE X 1500000 1500000 false true true DOUGLAS M KINNEY TRUSTEE CASH FLOW X 1200000 1200000 false true true 2700000 CHARLES R WICHMAN JR CHILD OF C. WICHMAN, TTEE 145953 SEE SCHEDULE L DISCLOSURE false ADDITIONAL SCHEDULE L DISCLOSURE SCHEDULE L, PART IV CHARLES R. WICHMAN: MR. WICHMAN'S SON, CHARLES R. "CHIPPER" WICHMAN, JR., RECEIVED COMPENSATION FROM THE GARDEN FOR SERVICES AS CHIEF EXECUTIVE OFFICER. PAYMENT AMOUNTS WERE DETERMINED BY INDIVIDUALS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION, AND ANY INTERESTED PERSONS RECUSED THEMSELVES IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY DISCLOSED BELOW. X 7 14475 REPLACEMENT COST X 1900 REPLACEMENT COST X 8357 REPLACEMENT COST X 1 2861 REPLACEMENT COST X 33 737470 AVG MARKET PRICE X 4 1515 REPLACEMENT COST X GIFT CERTIFICATES 57 44231 REPLACEMENT COST X PLANTS 1 75 REPLACEMENT COST X ELECTRONICS 1 400 REPLACEMENT COST X AIRLINE MILEAGE 1 1550 REPLACEMENT COST X JEWELRY 11 15449 REPLACEMENT COST X TICKETS 2 3750 REPLACEMENT COST X BIKES 1 1198 REPLACEMENT COST 0 false true false NON-CASH CONTRIBUTIONS DISCLOSURE SCHEDULE M, COLUMN B THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B OF SCHEDULE M. FOR GIFTS OF SECURITIES, EACH SEPARATE GIFT IS REPORTED AS A CONTRIBUTION FOR THE PURPOSES OF COLUMN B. RELATIONSHIPS BETWEEN TRUSTEES Part VI, Section A, line 2 D. Kinney, C. Sweet III, H.W. Goodale and Charles R. Wichman have a business relationship. D. Kinney and C. Sweet III have a business relationship. D. KINNEY AND G. DEANE HAVE A BUSINESS RELATIONSHIP. Charles R. Wichman and Charles R. Wichman Jr. have a family relationship. Douglas M. Kinney and Cyrus B. Sweet III have a family relationship. BOARD REVIEW OF FORM 990 Part VI, Section B, line 11A The controller works closely with the tax return preparers and receives a draft of the Form 990 to review. She reviews it and goes over any questions with the preparer. The draft 990 is then sent to the CFO. THE CFO REVIEWS AND SENDS THE DRAFT TO THE GOVERNING BOARD MEMBERS. Any questions, comments or additions are communicated to the CFO and resolved prior to filing the return. COMPENSATION DETERMINATION FOR CEO & OFFICERS Part VI Section B line 15A & 15B The NTBG Board of Trustees in 2007 created a Compensation Committee and appointed certain Trustees to be its Members. All its Members were and are independent directors, none of whom have a conflict with respect to the compensation of the Officers of NTBG whose compensation is set by such Committee (namely the Director/CEO and the COO/CFO). THIS COMMITTEE IS IN CHARGE OF DETERMINING A REASONABLE AND APPROPRIATE COMPENSATION PACKAGE FOR THE CEO AND COO OF NTBG. THIS COMMITTEE, CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY, PRINCIPLES, MISSION AND OPERATIONS, GATHERS DATA REGARDING THE ANNUAL SALARY AND OTHER MONETARY BENEFITS FOR OFFICERS HOLDING SIMILAR POSITIONS AT COMPARABLE BOTANICAL GARDENS AND AT OTHER NONPROFIT ORGANIZATIONS, AND THIS COMMITTEE USES THIS DATA AND OTHER AVAILABLE INFORMATION (INCLUDING EVALUATION OF JOB PERFORMANCE) TO MAKE ITS DETERMINATIONS AS TO THE ANNUAL SALARY AND BENEFITS FOR EACH OF THESE TWO OFFICERS. THE COMMITTEE'S RECORDS INCLUDE THE RECOMMENDATIONS ADOPTED BY THE COMMITTEE EACH YEAR AS TO THE SALARY AND BENEFITS TO BE PAID TO THESE TWO NTBG OFFICERS. THE COMMITTEE'S MINUTES ALSO INCLUDE A DESCRIPTION OF THE COMPARABLE DATA CONSIDERED, THE MEMBERS PRESENT AT THE MEETING, AND A RECORD OF EACH VOTE ON THE ADOPTED RECOMMENDATIONS. THE LAST FULL COMPENSATION REVIEW WAS CONDUCTED IN JANUARY 2013. THE COMMITTEE WILL REVISIT COMPENSATION IN 2015. IN 2014, THE CHAIRMAN OF THE BOARD MET WITH THE CEO AND CONDUCTED A REVIEW OF HIS PERFORMANCE. THERE WAS NO CHANGE IN HIS COMPENSATION OR TO ANY OTHER OFFICER'S COMPENSAION FOR THE CURRENT YEAR. INFORMATION AVAILABLE TO PUBLIC FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE to the Public on its website. CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C A 'Conflict of Interest Questionnaire' is required to be completed by all officers, trustees, and key employees of the Garden on an annual basis to determine if any transactions could result in a conflict of interest. The completed forms are then sent to the Corporate Secretary for review, and any potential conflicts of interest are discussed with the CEO to determine any necessary further action. IN ADDITION, IF AT ANY POINT IN THE YEAR SHOULD THERE BE ANY POTENTIAL FOR A CONFLICT OF INTEREST, TRUSTEES ARE REQUIRED TO DISCLOSE THIS TO THE CHAIRMAN OF THE BOARD OF TRUSTEES AND A REVIEW OF THE SITUATION IS CONDUCTED. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 GAIN/LOSS FROM LIMITED PARTNERSHIP INVESTMENTS - $(577,404) JOHN T WATERHOUSE TRUST FIRST HAWAIIAN BANK PO BOX 3708 HONOLULU HI 96811 996048710 SUPPORT NTBG HI 501(C)(3) 11D NA true CHARITABLE REMAINDER TRUSTS (2) CHARITABLE GI WI NTBG TRUST CHARITABLE REMAINDER TRUST CHARITABLE GI CA NTBG TRUST false false true false false false false false false false false false false false false false false false CHARITABLE REMAINDER TRUSTS (3) C 178522 CASH RECEIVED