Civic Intelligence

Tucson Botanical Gardens

990 • Fiscal year 2014 • EIN 23-7037310

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

2150 N Alvernon Way85712

(520) 326-9686

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

24th percentile

-7.0%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

18th percentile

-5.6%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$3,670,216

Down $234,588 (-6.0%) from 2013

Net Assets

Down

$3,360,131

Down $235,571 (-6.6%) from 2013

Liabilities

Up

$310,085

Up $983 (+0.3%) from 2013

Revenue

$1,217,916

No earlier filing loaded for comparison.

Expenses

Down

$1,303,197

Down $74,259 (-5.4%) from 2013

Net Income

-$85,281

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $3,453,122Liabilities 2010: $343,531Net Assets 2010: $3,109,5912010Assets 2011: $4,368,617Liabilities 2011: $307,780Net Assets 2011: $4,060,8372011Assets 2012: $3,998,298Liabilities 2012: $309,658Net Assets 2012: $3,688,6402012Assets 2013: $3,904,804Liabilities 2013: $309,102Net Assets 2013: $3,595,7022013Assets 2014: $3,670,216Liabilities 2014: $310,085Net Assets 2014: $3,360,1312014Assets 2015: $4,435,818Liabilities 2015: $675,602Net Assets 2015: $3,760,2162015Assets 2016: $4,312,940Liabilities 2016: $483,709Net Assets 2016: $3,829,2312016Assets 2017: $4,458,484Liabilities 2017: $405,132Net Assets 2017: $4,053,3522017Assets 2018: $4,605,931Liabilities 2018: $427,437Net Assets 2018: $4,178,4942018Assets 2019: $4,591,769Liabilities 2019: $386,797Net Assets 2019: $4,204,9722019Assets 2020: $5,292,667Liabilities 2020: $776,237Net Assets 2020: $4,516,4302020Assets 2021: $6,249,318Liabilities 2021: $711,451Net Assets 2021: $5,537,8672021Assets 2022: $7,479,246Liabilities 2022: $777,319Net Assets 2022: $6,701,9272022Assets 2023: $8,382,188Liabilities 2023: $679,302Net Assets 2023: $7,702,8862023Assets 2024: $9,123,756Liabilities 2024: $641,958Net Assets 2024: $8,481,7982024Assets 2025: $12,240,114Liabilities 2025: $1,278,358Net Assets 2025: $10,961,7562025

Highlighted filing

2014

Assets$3,670,216
Liabilities$310,085
Net Assets$3,360,131

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,490,9612010Expenses 2011: $1,479,2922011Expenses 2012: $1,376,2532012Expenses 2013: $1,377,4562013Revenue 2014: $1,217,916Expenses 2014: $1,303,197Net Income 2014: -$85,2812014Revenue 2015: $1,692,497Expenses 2015: $1,286,852Net Income 2015: $405,6452015Revenue 2016: $1,677,638Expenses 2016: $1,604,620Net Income 2016: $73,0182016Revenue 2017: $1,952,765Expenses 2017: $1,733,916Net Income 2017: $218,8492017Revenue 2018: $1,964,723Expenses 2018: $1,839,543Net Income 2018: $125,1802018Revenue 2019: $1,966,612Expenses 2019: $1,941,973Net Income 2019: $24,6392019Revenue 2020: $2,251,805Expenses 2020: $1,943,281Net Income 2020: $308,5242020Revenue 2021: $2,737,109Expenses 2021: $1,749,461Net Income 2021: $987,6482021Revenue 2022: $3,474,163Expenses 2022: $2,188,535Net Income 2022: $1,285,6282022Revenue 2023: $3,705,958Expenses 2023: $2,747,307Net Income 2023: $958,6512023Revenue 2024: $3,905,392Expenses 2024: $3,218,044Net Income 2024: $687,3482024Revenue 2025: $6,219,248Expenses 2025: $3,756,779Net Income 2025: $2,462,4692025

Highlighted filing

2014

Revenue$1,217,916
Expenses$1,303,197
Net Income-$85,281
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$1,917,159
Mission and Program Overview

Mission

The tucson botanical gardens connects people with plants and nature through art, science, history, and culture.

To promote responsible and appropriate use of plants and water in a desert environment through education and demonstration and to provide a place of beauty and tranquility for tucson residents and visitors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,720,536$2,636,986▼ $83,550
Savings and Temporary Cash Investments$269,931$390,749▲ $120,818
Pledges and Grants Receivable$309,753$252,760▼ $56,993
Cash and Non-Interest-Bearing Accounts$24,649$202,128▲ $177,479
Investments in Publicly Traded Securities$447,016$126,170▼ $320,846
Inventories for Sale or Use$29,122$22,838▼ $6,284
Investments Other Securities$89,807$16,619▼ $73,188
Prepaid Expenses and Deferred Charges$4,741$11,266▲ $6,525
Accounts Receivable$9,249$10,700▲ $1,451
Total Assets$3,904,804$3,670,216▼ $234,588
Liabilities
Deferred Revenue$117,119$153,394▲ $36,275
Mortgage Notes Payable Secured by Investment Property$85,669$78,576▼ $7,093
Accounts Payable and Accrued Expenses$106,314$78,115▼ $28,199
Total Liabilities$309,102$310,085▲ $983
Net Assets / Fund Balance
Unrestricted Net Assets$2,348,090$2,485,581▲ $137,491
Temporarily Rstr Net Assets$908,961$686,600▼ $222,361
Permanently Rstr Net Assets$338,651$187,950▼ $150,701
Total Net Assets Fund Balance$3,595,702$3,360,131▼ $235,571
Total Liabilities and Net Assets / Fund Balance$3,904,804$3,670,216▼ $234,588

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,470,208$583,727$2,053,935
Other Land Buildings$978,100$944,619$1,922,719
Equipment$14,881$246,274$261,155
Land$173,797-$173,797

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$187,950---$187,950
2012$340,382-▲ $35,092$187,524$187,950
2011$531,749-▲ $3,074$194,441$340,382
2010$455,081-▲ $98,663$21,995$531,749
2009$605,126$1,000▲ $8,788$159,833$455,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle G ConklinExecutive DiFT$73,513$13,279$86,792
Lorna PetersenFinance DireFT$45,491$2,828$48,319

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$482,261
Program Service Revenue
$648,128
Investment Income
$9,992
Other Revenue
$77,535
All Other Contributions
$365,307
Change in Net Assets
$-85,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,215,794
Revenue Not Reported on Financial Statements
$2,122
Revenue Not Reported on Form 990
$181,788
Total Revenue per Audited Statements
$1,397,582
Total Revenue per Form 990
$1,217,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$733,604
Other Expenses$569,593
Total Fundraising Expense$132,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$361,614$69,391$36,649$467,654
Current Officers, Directors, Trustees, and Key Employees$44,820$87,390$10,790$143,000
Depreciation Depletion$106,322$23,894$6,125$136,341
Occupancy$69,699$12,628$3,014$85,341
Office Expenses$34,997$31,607$12,705$79,309
Other Employee Benefits$48,946$18,074$9,559$76,579
Fees for Services Other$49,766$11,944$4,645$66,355
Payroll Taxes$31,528$10,228$4,615$46,371
Advertising$15,967$5,863$2,132$23,962
Insurance$17,824$3,907$807$22,538
Fees for Services Accounting$7,786$1,374-$9,160
Conferences and Meetings$2,110$2,587$973$5,670
Travel$2,902$2,275$15$5,192
Other Expenses$1,776$1,788$427$3,991
Interest-$3,201-$3,201
Fees for Service Investment Mgmnt Fees-$2,122-$2,122
Total Functional Expenses$852,043$318,765$132,389$1,303,197

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,476,841
Expenses per Audited Statements$1,303,197
Total Expenses per Form 990$1,303,197
Expenses Not Reported on Form 990$173,644
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$111,266
Fundraising Direct Expenses$56,116
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$125,915$54,740$29,736$25,004
Event 2$25,467$24,467$9,844$14,623
Total Events$191,080$111,266$56,116$55,150
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is reviewed and approved by the finance committee prior to filing. The finance committee includes the president and treasurer of the board of directors.

Form 990, Page 6, Part VI, Line 12C

The organization's directors are distributed copies of the conflict of interest policy and must submit a signed disclosure of potential conflicts on an annual basis.

Form 990, Page 6, Part VI, Line 15A

Compensation rates of comparable positions in similarly sized nonprofit organizations are reviewed and used in setting compensation.

Form 990, Page 6, Part VI, Line 15B

Compensation rates of comparable positions in similarly sized nonprofit organizations are reviewed and used in setting compensation.

Form 990, Page 6, Part VI, Line 19

Annual audited financial statements, governing documents and the conflict of interest policy are not made directly available to the public by the organization. However, the organization's governing documents are available through the arizona corporate commission.

Filing and Contact Details

Filer

EIN
23-7037310
Phone
5203269686

Signing Officer

Name
Michelle Conklin
Title
Executive Director
Phone
5203269686
Signed
2014-11-13

Organization Details

Principal Officer
Michelle Conklin
Formed
1968
Legal Domicile
Az
Voting Board Members
23
Independent Board Members
23
Employees
46
Volunteers
220

Preparer

Preparer
Eric S Rudner CPA
Phone
5205450500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Tucson botanical gardens volunteers provide services across the institution, including: assisting the horticulture staff in tending our 5.5 acres of gardens, leading guided tours and teaching desert gardening classes for adult visitors, leading educational programs for school groups and family visitors, working in our auxiliary gift shop, helping plan and staff special events, conducting outreach to community groups and schools, working in our live tropical butterfly exhibit, assisting with filing and other administrative tasks, and working on- and off-site with our horticultural therapy program to serve individuals with special needs.

Form 990, Page 2, Part III, Line 4B

Community gardens. The gardens' horticultural therapy program works with over 500 people with disabilities through both outreach and on-site programs. Additionally, we offer a number of special exhibits throughout the year that highlight topics of educational interest to the community, including an indoor tropical butterfly and orchid exhibit and outdoor garden railway.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization intends to use investment earnings from the endowment funds to carry on the principle activities of the organization. The principle balance will remain as permanently restricted funds unless such a time arises that the organization ceases business.

Schedule D, Page 3, Part X

The organization's policy is to disclose or recognize income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax positions. As of june 30, 2014, there were no uncertain tax positions that are potentially material.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt24FINANCE DIRE
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IRS990/FormationYr01968
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt079814
IRS990/FundraisingDirectExpensesAmt056116
IRS990/FundraisingGrossIncomeAmt0111266
IRS990/GainOrLossGrp/SecuritiesAmt04096
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt023
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
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IRS990/OtherExpensesGrp/FundraisingAmt12652
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IRS990/OtherExpensesGrp/TotalAmt111930
IRS990/OtherExpensesGrp/TotalAmt23991
IRS990/OtherRevenueMiscGrp/Desc0MISC. INCOME
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04741
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.2$1.28$11.0$6.22$3.76$2.46
2024Detailed filing. Detailed filing data is available for this year.$9.12$0.64$8.48$3.91$3.22$0.69
2023Detailed filing. Detailed filing data is available for this year.$8.38$0.68$7.70$3.71$2.75$0.96
2022Detailed filing. Detailed filing data is available for this year.$7.48$0.78$6.70$3.47$2.19$1.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.71$5.54$2.74$1.75$0.99
2020Detailed filing. Detailed filing data is available for this year.$5.29$0.78$4.52$2.25$1.94$0.31
2019Detailed filing. Detailed filing data is available for this year.$4.59$0.39$4.20$1.97$1.94$0.02
2018Detailed filing. Detailed filing data is available for this year.$4.61$0.43$4.18$1.96$1.84$0.13
2017Detailed filing. Detailed filing data is available for this year.$4.46$0.41$4.05$1.95$1.73$0.22
2016Detailed filing. Detailed filing data is available for this year.$4.31$0.48$3.83$1.68$1.60$0.07
2015Detailed filing. Detailed filing data is available for this year.$4.44$0.68$3.76$1.69$1.29$0.41
2014Detailed filing. Detailed filing data is available for this year.$3.67$0.31$3.36$1.22$1.30$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.31$3.60$1.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.31$3.69$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.31$4.06$1.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.34$3.11$1.49