Civic Intelligence

Tucson Botanical Gardens

990 • Fiscal year 2018 • EIN 23-7037310

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 26, 2019

2150 N Alvernon WayTucson, AZ 85712

(520) 326-9686

Siviq Scores

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

Liabilities / Assets

51st percentile

0.09x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.22x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

59th percentile

6.4%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$110,903

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

58th percentile

3.3%

Faster asset growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

0.6%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,605,931

Up $147,447 (+3.3%) from 2017

Net Assets

Up

$4,178,494

Up $125,142 (+3.1%) from 2017

Liabilities

Up

$427,437

Up $22,305 (+5.5%) from 2017

Revenue

Up

$1,964,723

Up $11,958 (+0.6%) from 2017

Expenses

Up

$1,839,543

Up $105,627 (+6.1%) from 2017

Net Income

Down

$125,180

Down $93,669 (-43%) from 2017

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

2018

Assets$4,605,931
Liabilities$427,437
Net Assets$4,178,494

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

2018

Revenue$1,964,723
Expenses$1,839,543
Net Income$125,180
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 26, 2019
Return Version
2017v2.3
Gross Receipts
$2,373,506
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,685,412$3,734,872▲ $49,460
Cash and Non-Interest-Bearing Accounts$408,294$457,993▲ $49,699
Pledges and Grants Receivable$87,601$169,540▲ $81,939
Investments in Publicly Traded Securities$124,952$128,608▲ $3,656
Inventories for Sale or Use$101,816$82,813▼ $19,003
Loans From Officers Directors$27,336$79,208▲ $51,872
Savings and Temporary Cash Investments$21,168$21,053▼ $115
Prepaid Expenses and Deferred Charges$29,241$11,052▼ $18,189
Total Assets$4,458,484$4,605,931▲ $147,447
Liabilities
Deferred Revenue$191,014$195,375▲ $4,361
Accounts Payable and Accrued Expenses$131,285$105,697▼ $25,588
Mortgage Notes Payable Secured by Investment Property$55,497$47,157▼ $8,340
Total Liabilities$405,132$427,437▲ $22,305
Net Assets / Fund Balance
Unrestricted Net Assets$3,906,711$3,914,299▲ $7,588
Temporarily Rstr Net Assets$61,971$179,525▲ $117,554
Permanently Rstr Net Assets$84,670$84,670→ $0
Total Net Assets Fund Balance$4,053,352$4,178,494▲ $125,142
Total Liabilities and Net Assets / Fund Balance$4,458,484$4,605,931▲ $147,447

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,700,582$944,136$3,644,718
Other Land Buildings$845,638$1,178,784$2,024,422
Land$173,797-$173,797
Equipment$14,855$149,339$164,194

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$84,670---$84,670
2016$84,670---$84,670
2015$84,670---$84,670
2014$84,670---$84,670
2013$187,950--$103,280$84,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle ConklinExecutive DiFT$105,600$5,303$110,903
Lynn RichardsFinance DireFT$69,874$5,738$75,612

Board Members and Trustees

NameTitle
John SmithPresident
Anne Fisher SegalDirector
Jayne HenningerDirector
Katharine KentDirector
Lisa Owens-sredzinskiDirector
Paul VolpeDirector
Remy SottoDirector
Steve BosseDirector
Teniqua BroughtonDirector
Jo SmithMember at La
Shelly Ann AbbottPast Preside
Kelly FlanniganSecretary
Karen MccloskeyTreasurer
David LovittVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
RealmLandscaping219 SOUTH OLSEN AVENUE, 219 SOUTH OLSEN AVENUE, Tucson, AZ 85719$132,167
Revenue and Support

Revenue Composition

Contributions and Grants
$779,686
Program Service Revenue
$1,120,004
Investment Income
$5,755
Other Revenue
$59,278
All Other Contributions
$712,702
Change in Net Assets
$125,180

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$92,660Fair Market Value
Total Noncash Contributions4$92,660-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,962,902
Revenue Not Reported on Financial Statements
$1,821
Revenue Not Reported on Form 990
$112,923
Total Revenue per Audited Statements
$2,075,825
Total Revenue per Form 990
$1,964,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$916,884
Salaries, Compensation, and Employee Benefits$854,259
Total Fundraising Expense$166,371
Professional Fundraising Fees$68,400
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$588,806$124,444$34,688$747,938
Fees for Services Other$203,832$9,305$3,037$216,174
Depreciation Depletion$113,006$14,658$3,824$131,488
Occupancy$112,284$3,466$1,702$117,452
Office Expenses$67,049$11,865$26,276$105,190
Fees for Services Professional Fundraising--$68,400$68,400
Payroll Taxes$51,815$10,500$2,682$64,997
Other Employee Benefits$24,306$14,564$2,454$41,324
Advertising$26,072$4,067-$30,139
Insurance$17,824$4,962$1,733$24,519
Fees for Services Accounting-$22,445-$22,445
All Other Expenses$11,507$2,742$2,368$16,617
Other Expenses$6,255$4,768$3,525$14,548
Conferences and Meetings$5,705$1,482$3,230$10,417
Travel$6,376$1$2$6,379
Fees for Service Investment Mgmnt Fees-$1,821-$1,821
Total Functional Expenses$1,440,206$232,966$166,371$1,839,543

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,950,684
Total Expenses per Form 990$1,839,543
Expenses per Audited Statements$1,837,722
Expenses Not Reported on Form 990$112,962
Expenses Not Reported on Financial Statements$1,821
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,305
Professional Fundraising Fees$68,400
Fundraising Direct Expenses$44,177

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Butterfly Affai$57,326$49,384$36,990$12,394
Savor$18,530$18,530$1,191$17,339
Total Events$92,022$79,305$44,177$35,128
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$27,336$79,208▲ $51,872
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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 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

Filer Name
Tucson Botanical Gardens
EIN
23-7037310
Phone
5203269686
Address
2150 N ALVERNON WAY, TUCSON, AZ 85712

Signing Officer

Name
John Smith
Title
President
Phone
5203269686
Signed
2019-03-26

Organization Details

Principal Officer
John Smith
Formed
1968
Legal Domicile
Az
Voting Board Members
14
Independent Board Members
14
Employees
42
Volunteers
220

Preparer

Firm
Ludwig Klewer & Rudner Pllc
Address
4783 E CAMP LOWELL DR, TUCSON, AZ 85712
Preparer
Julie S Klewer CPA
Phone
5205450500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Tucson botanical garden volunteers provide services across the institution, including: assisting the horticulture staff in tending the 7.5 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 the auxiliary gift shop, helping plan and staff special events, conducting outreach to community groups and schools, working in the live tropical butterfly exhibit, assisting with filing and other administrative tasks and working with the horticultural therapy program to serve individuals with special needs.

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

The title "best garden in tucson" by the tucson community. A 7.5 acre urban public garden with 17 specialty gardens all designed in residential scale, tucson botanical gardens' collection exceeds 4,800 plants. The garden has over 5,100 household members, 220 active volunteers and attracts nearly 150,000 guests a year. Two galleries, a cafe, a gift shop, an outdoor garden railway, a tropical butterfly and orchid exhibit, special community events and rotating exhibits are open to the public.

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

Modules for teachers and guidance and support for the development of school and community gardens. The garden's horticultural therapy program (htp) works with over 500 people with disabilities through both outreach and on- site programs. In 2017, the horticulture therapy director took on the role of greenhouse manager and improvements were made to the greenhouse, allowing people with disabilities in the htp greater access. Additionally, tucson botanical gardens offers 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.

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

Plant in our tropical collection, titan anum, also known as the corpse plant, bloomed for the first time. The blooming experience was visited by 9,100 people of all ages and viewed online through a live feed provided by cox communications, by over 180,000 viewers in 184 countries around the world.

Form 990, Part IX, Line 11G

Other 203,832 9,305 3,037

Form 990, Part XI, Line 9

Special event expenses shown gross on financial statements 44,177 special event expenses shown gross on financial statements -44,177

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 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 liablity has been incurred for unrecognized income tax positions. As of june 30, 2018, there were no uncertain tax positions that are potentially material.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses shown gross on financial statements 44,177

Schedule D, Page 4, Part XII, Line 2D

Special event expenses shown gross on financial statements 44,177

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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/ProgramServiceRevenueGrp/Desc3EDUCATION
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL AND OUTREACH PROGRAMS A KNOWN LEADER IN TEACHING ENVIRONMENTAL EDUCATION AND GARDENING, TUCSON BOTANICAL GARDENS PROVIDES CLASSES, WORKSHOPS AND LECTURES TO RESIDENTS, SCHOOL CHILDREN AND VISITORS- PEOPLE OF ALL AGES, ABILITIES AND BACKGROUNDS. TUCSON BOTANICAL GARDENS PROVIDES STRUCTURED OPPORTUNITIES IN ADULT EDUCATION, SUCH AS GUIDED TOURS, CLASSES, WORKSHOPS, FIELD TRIPS AND COMMUNITY LECTURES ON BOTANICAL AND HORTICULTURAL TOPICS TO OVER 150,000 VISITORS ANNUALLY. OVER 12,000 CHILDREN EACH YEAR PARTICIPATE IN YOUTH PROGRAMS SUCH AS AFTER-SCHOOL, SUMMER CAMPS AND GUIDED TOURS. THERE ARE ALSO ON-SITE FIELD STUDY EXPERIENCES FOR SCHOOL CHILDREN, CLASSROOM MODULES FOR TEACHERS AND GUIDANCE AND SUPPORT FOR THE DEVELOPMENT OF SCHOOL AND COMMUNITY GARDENS. THE GARDEN'S HORTICULTURAL THERAPY PROGRAM (HTP) WORKS WITH OVER 500 PEOPLE WITH DISABILITIES THROUGH BOTH OUTREACH AND ON- SITE PROGRAMS. IN 2017, THE HORTICULTURE THERAPY DIRECTOR TOOK ON THE ROLE OF GREENHOUSE MANAGER AND IMPROVEMENTS WERE MADE TO THE GREENHOUSE, ALLOWING PEOPLE WITH DISABILITIES IN THE HTP GREATER ACCESS. ADDITIONALLY, TUCSON BOTANICAL GARDENS OFFERS 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SPECIAL EXHIBITS BUILDING ON MEETING TUCSON BOTANICAL GARDENS' NEW MISSION, OF CONNECTING PEOPLE WITH PLANTS AND NATURE THROUGH ART, SCIENCE, HISTORY AND CULTURE, IN 2017 THE GARDENS HOSTED THE OUTDOOR BRONZE AND STEEL SCULPTURES OF WELL KNOWN SANTA FE ARTIST KEVIN BOX. FIFTEEN SCULPTURES BASED ON ORIGAMI NATURE DESIGNS WERE ON DISPLAY THROUGHOUT THE GARDENS AND IN THE GALLERIES. TO COMPLIMENT THE OUTDOOR EXHIBIT, ROBERT J. LANG, PHYSICIST AND ONE OF THE FOREMOST ORIGAMI ARTISTS AND THEORISTS IN THE WORLD, KICKED OFF THE GARDENS' ANNUAL LECTURE SERIES. A SERIES OF OTHER CLASSES AND LECTURES PROVIDED A RICH EXPERIENCE FOR THE COMMUNITY. IN APRIL 2018, A SIGNIFICANT PLANT IN OUR TROPICAL COLLECTION, TITAN ANUM, ALSO KNOWN AS THE CORPSE PLANT, BLOOMED FOR THE FIRST TIME. THE BLOOMING EXPERIENCE WAS VISITED BY 9,100 PEOPLE OF ALL AGES AND VIEWED ONLINE THROUGH A LIVE FEED PROVIDED BY COX COMMUNICATIONS, BY OVER 180,000 VIEWERS IN 184 COUNTRIES AROUND THE WORLD.
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0170844

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