2014-11-17T16:21:50-06:00 2013-12-31 KPMG LLP 1003 BISHOP STREET SUITE 2100 Honolulu HI 96813 990 2013-01-01 526057064 NATIONAL TROPICAL BOTANICAL GARDEN % JAYNET MAYFIELD NATI 8083327324 3530 PAPALINA ROAD Suite KALAHEO HI 96741 JANET MAYFIELD COO & CFO 8083327324 2014-11-17 true RACHEL C ANTAL P01263071 8083327324 2014-11-14 2013 2015-11-30 17:44:51Z CHARLES R WICHMAN JR 3530 PAPALINA ROAD KALAHEO HI 96741 24326749 false X WWW.NTBG.ORG X 1964 HI 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. 35 31 139 354 142674 134762 7120493 4858610 2727884 2783838 878903 990832 268603 563718 10995883 9196998 145522 120248 0 0 5897068 5707434 212162 185896 751711 3895954 3884828 10150706 9898406 845177 -701408 70771858 69354169 4708900 3073148 66062958 66281021 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 3607180 2000 336450 Conservation & Restoration - (Includes all 4 Botanical Gardens) Includes maintenance of (4) Botanical Gardens: (3) in Hawaii (1) in Florida. Conservation and restoration activities are done in preserves owned by NTBG and also by the State of Hawaii. Operation of a Horticultural Center, Propagation Lab with cl capabilities, and a Seed Bank for perpetuating the survival of plants and ecosystems. 2564556 118248 698740 Scientific Research - (Including Breadfruit Institute): Scientific research includes the Breadfruit Institute's collaborative research with the University of British Columbia. Activities include tissue culture and cloning of rare Breadfruit species as a conservation effort. The Garden also maintains a Botanical Resource Center (Library) and Herbarium. 1469722 1748648 Education Program - (Includes educational Tour Program): Program Service activities include the maintenance of a Visitor's Program for education of the Botanical Gardens and an Education Center Facilities Garden locations. Courses are offered for all levels of education and include courses for College Professors, High school Teachers, Environmental Journalists, College Interns, High School, Junior High, Elementary, and pre-school age children. 7641458 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 true true true false false false true true true false false true 112 0 true 139 true true true false false false false true true false false false true false X 35 31 true false false false false false false true true false false true true true false true true true false false HI X X JAYNET MAYFIELD 8083327324 3530 PAPALINA ROAD KALAHEO HI 96741 HARLAN C AMSTUTZ MD TRUSTEE 1.0 0.0 X 0 0 0 ANNE S CARTER 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 VICE CHAIRMAN 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 CHAIRMAN BOARD OF TRUSTEES 1.0 0.0 X 0 0 0 JIM NABORS 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 VOORHIES THOMPSON 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 THOMAS N URBAN JR TRUSTEE 1.0 0.0 X 0 0 0 PETER S GOLTRA VICE CHAIRMAN 1.0 0.0 X 0 0 0 SIR GHILLEAN PRANCE FRS TRUSTEE 1.0 0.0 X 0 0 0 HOWARD COX TRUSTEE 1.0 0.0 X 0 0 0 HUGH W FOSTER TRUSTEE 1.0 0.0 X 0 0 0 THOMAS D HEWITT TRUSTEE 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 ROGER P 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 137917 0 6588 JANET L MAYFIELD COO & CFO 40.0 0.0 X 104000 0 6588 MICHAEL J SHEA Corporate Secretary & General 8.0 0.0 X 96000 0 0 JANET LEOPOLD ASSISTANT CORPORATE SECRETARY 40.0 0.0 X 81971 0 6588 419888 0 19764 2 false false false Campbell Company One East Wacker Drive Suite 3350 CHICAGO IL 60601 Fundraising Counsel 134000 UNIVERSITY OF BRITISH COLUMBIA FINANCE DEPT 305 2075 WESTBROOK VANCOUVER, B.C. 0 CA BREADFRUIT RESEARCH 118248 2 4858610 690355 4858610 EDUCATIONAL TOURS 110000 1748648 1748648 ALLERTON GARDENS MGMT & PROJECT FEES 900099 336450 336450 GOVERNMENT CONTRACTS 900099 698740 698740 2783838 261483 261483 0 0 30000 23367 6633 0 6633 6633 12281702 3041037 11220845 3372545 1060857 -331508 729349 141733 587616 123221 290765 214905 -91684 -91684 0 626025 298089 327936 327936 OTHER INCOME 900099 228861 228861 PARTNERSHIP INCOME 900099 91972 941 91031 320833 9196998 2783838 142674 1411876 0 2000 2000 118248 118248 0 439653 177226 177226 85201 0 3929232 3134981 537025 257226 29100 21600 7500 887710 785454 70813 31443 421739 332508 58465 30766 5980 500 5480 11811 9049 2369 393 173081 173081 0 185896 185896 52616 52616 304674 259834 6488 38352 78872 77603 1200 69 666657 558043 76933 31681 30891 3275 16086 11530 0 458888 388607 70281 325575 254596 10403 60576 0 130374 108318 15192 6864 0 0 948835 905784 43051 173647 42562 131085 REPAIRS & MAINTENANCE 351980 344942 6252 786 MISCELLANEOUS EXPENSES 130503 101068 23627 5808 DONOR RELATIONS 19269 6247 7902 5120 TAXES & LICENSES 21175 9013 12162 9898406 7641458 1505237 751711 123492 86128 1152476 1057586 3430999 2687338 257827 1061932 0 0 68581 0 0 0 50112 45880 185676 210190 51453011 15081730 39856205 36371281 5081010 6358570 7688574 8361997 1335000 1335000 980000 980000 10561906 10798267 70771858 69354169 811528 789583 0 0 25497 24190 0 0 0 0 3200000 1500000 196875 159375 475000 600000 0 0 4708900 3073148 X 32244745 29726435 7413407 9912919 26404806 26641667 66062958 66281021 70771858 69354169 X -701408 616878 302593 X false true X true false X 5993630 3550933 5590530 7120493 4858610 27114196 0 0 5993630 3550933 5590530 7120493 4858610 27114196 9222519 17891677 273689 603656 393177 244104 291483 1806109 66711 103218 33496 134762 338187 265369 168096 58940 145596 443113 1081114 30339606 15744647 0.58971 0.52783 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 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 11137381 125000 1079350 0 934487 71902 11335342 1.00000 false false 1335000 23237159 23237159 21827145 10230780 11596365 40000 40000 5638806 4561361 1077445 709901 289589 420312 36371281 INVESTMENT IN LIMITED PARTNERS 8361997 F 8361997 BOTANICAL ART COLLECTION 465220 MARKS BOTANICAL LIBRARY 8000000 BENEFICIAL INT. IN PERPETUITY 2333047 10798267 0 0 X 10580612 616878 17188 494980 1129046 9451566 48025 -302593 -254568 9196998 10362549 17188 494980 512168 9850381 48025 48025 9898406 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 2013 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. SCHEDULE D, PART XI & PART XII, LINE 2D ALLERTON EXPENSE REIMBURSEMENTS - $208,816 FUNDRAISING EXPENSES - $214,905 RENTAL EXPENSES - $ 23,367 TOTAL - $494,980 SCHEDULE D, PART XII, LINE 4B K-1 INCOME NOT ON BOOKS - $(302,593) TOTAL - $(302,593) true North America Grantmaking NONE 118248 118248 118248 North America BREADFRUIT 118248 WIRE TRNSFR N/A FMV 1 0 false false false false false false 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. 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 622750 142075 480675 622750 142075 480675 BALI HAI EVENT 253311 197368 55943 4076 56228 18803 27034 600 7828 MOONLIGHT/MUSIC 119332 93397 25935 781 24977 16138 13119 2210 8342 2 41343 41343 21794 2050 825 10100 413986 290765 123221 4857 102999 34941 42203 3635 26270 214905 -91684 DOUGLAS M KINNEY TRUSTEE GARDEN RENEWAL PROJ X 1500000 1500000 false true true 1500000 DOUBLE GREEN LLC SEE SCHEDULE L DISCLOSURE 66570 PURCHASE OF PV PANELS & STRCTR false CHARLES R WICHMAN JR CHILD OF C. WICHMAN, TTEE 144505 SEE SCHEDULE L DISCLOSURE false JIM NABORS TRUSTEE 2700000 SALE OF LAND TO JIM false SCHEDULE L, PART IV Double Green LLC is owned by Douglas M. Kinney, Cyrus B. Sweet III, Holbrook W. Goodale and Charles R. Wichman. Mr. Kinney, Sweet and Wichman are current trustees of the Garden. Mr. Goodale served as a trustee of the Garden until 2012, as such, he is a former trustee of the garden. In the current year, double green Llc sold photovoltaic panels and the structure holding them in place to the organization. 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. JIM NABORS: NTBG sold land abutting its garden to Mr. Nabors for $2,700,000 ($1M Cash and $1,700,000 debt forgiveness) in the current year. Mr. Nabors is a trustee who was renting a house on that parcel. Mr. Nabors made an offer for the land after the gardens actively tried to sell the land on the open market for a number of months. The purchase price exceeded the professionally appraised value of the land. X 31 32580 REPLACEMENT COST X 3113 REPLACEMENT COST X 18206 REPLACEMENT COST X 2 7270 REPLACEMENT COST X 41 582760 AVG MARKET PRICE X 6 2844 REPLACEMENT COST X GIFT CERTIFICATES 55 37017 REPLACEMENT COST X PLANTS 3 355 REPLACEMENT COST X ELECTRONICS 3 1980 REPLACEMENT COST X AIRLINE MILEAGE 1 1774 REPLACEMENT COST X SUPPLIES 4 606 REPLACEMENT COST X TICKETS 1 170 REPLACEMENT COST X TOOLS 1 300 REPLACEMENT COST X BIKES 2 1380 REPLACEMENT COST false false false 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. 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. Charles R. Wichman and Charles R. Wichman Jr. have a family relationship. Holbrook W. Goodale and Charles R. Wichman have a family relationship. Douglas M. Kinney and Cyrus B. Sweet III have a family relationship. Sarah O. Hewitt and Thomas D. Hewitt have a family relationship. 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, all members of the Executive Committee and all other members requesting a copy. This Executive committee has the authority to act for the Board. Any questions, comments or additions are communicated to the CFO and resolved prior to filing the return. Once the return is finalized, a copy of the final return is provided to the full voting board before the return is filed. 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 meets annually, and 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, gathered 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 used and 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 last CEO compensation review was performed in JANUARY 2013. 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. 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. 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. The Gardens monitor conflicts of interest throughout the year and as transactions arise, those individuals with a conflict of interest will recuse themselves from any decision-making regarding that particular transaction. However, in 2013, the Conflict of Interest Questionnaires were not filled out. They will be filled out in 2014. FORM 990, PART XI, LINE 9 GAIN FROM LIMITED PARTNERSHIP INVESTMENTS - $302,593 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 231540 CASH RECEIVED