Civic Intelligence

Tucson Botanical Gardens

990 • Fiscal year 2021 • EIN 23-7037310

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 15, 2022

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

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.26x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

79th percentile

36%

Higher net margin than 79% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$132,569

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

67th percentile

18%

Faster asset growth than 67% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

62nd percentile

22%

Faster revenue growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,249,318

Up $956,651 (+18%) from 2020

Net Assets

Up

$5,537,867

Up $1,021,437 (+23%) from 2020

Liabilities

Down

$711,451

Down $64,786 (-8.3%) from 2020

Revenue

Up

$2,737,109

Up $485,304 (+22%) from 2020

Expenses

Down

$1,749,461

Down $193,820 (-10.0%) from 2020

Net Income

Up

$987,648

Up $679,124 (+220%) from 2020

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

2021

Assets$6,249,318
Liabilities$711,451
Net Assets$5,537,867

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

2021

Revenue$2,737,109
Expenses$1,749,461
Net Income$987,648
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 15, 2022
Return Version
2020v4.0
Gross Receipts
$3,114,267
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$3,931,103$4,026,002▲ $94,899
Cash and Non-Interest-Bearing Accounts$911,198$1,393,058▲ $481,860
Investments in Publicly Traded Securities$137,869$472,497▲ $334,628
Inventories for Sale or Use$184,479$142,699▼ $41,780
Prepaid Expenses and Deferred Charges$33,920$76,709▲ $42,789
Investments Other Securities$14,625$52,719▲ $38,094
Savings and Temporary Cash Investments$45,840$45,863▲ $23
Pledges and Grants Receivable$33,633$39,771▲ $6,138
Loans From Officers Directors$24,573--
Total Assets$5,292,667$6,249,318▲ $956,651
Liabilities
Mortgage Notes Payable Secured by Investment Property$461,094$349,340▼ $111,754
Deferred Revenue$186,539$231,027▲ $44,488
Accounts Payable and Accrued Expenses$104,031$131,084▲ $27,053
Total Liabilities$776,237$711,451▼ $64,786
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,381,750$5,308,377▲ $926,627
Net Assets With Donor Restrictions$134,680$229,490▲ $94,810
Total Net Assets Fund Balance$4,516,430$5,537,867▲ $1,021,437
Total Liabilities and Net Assets / Fund Balance$5,292,667$6,249,318▲ $956,651

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,027,330$1,256,736$4,284,066
Other Land Buildings$694,528$1,310,595$2,005,123
Equipment$76,050$153,289$229,339
Land$228,094-$228,094

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$84,670$100,000--$184,670
2019$84,670---$84,670
2018$84,670---$84,670
2017$84,670---$84,670
2016$84,670---$84,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle ConklinExecutive DiFT$129,083$3,486$132,569
Lynn RichardsFinance DireFT$69,116$5,954$75,070

Board Members and Trustees

NameTitle
Katharine KentPresident
Anne Fisher SegalDirector
Arch BrownDirector
Jayne HenningerDirector
Kelly FlanniganDirector
Lisa Owens-sredzinskiDirector
Michael ToiaDirector
Remy SottoDirector
Steve BosseDirector
William LamearDirector
Ellen WheelerSecretary
Karen MccloskeyTreasurer
Michael LexVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,653,807
Program Service Revenue
$992,318
Investment Income
$12,491
Other Revenue
$78,493
All Other Contributions
$1,614,619
Change in Net Assets
$987,648

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
Securities Publicly Traded2$50,007Fair Market Value
Other Non Cash Contri Table1$20,134Fair Market Value
Total Noncash Contributions3$70,141-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,734,097
Revenue Not Reported on Financial Statements
$3,012
Revenue Not Reported on Form 990
$35,789
Total Revenue per Audited Statements
$2,769,886
Total Revenue per Form 990
$2,737,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$965,175
Other Expenses$714,461
Total Fundraising Expense$299,629
Professional Fundraising Fees$69,825
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$506,749$38,510$106,414$651,673
Current Officers, Directors, Trustees, and Key Employees$101,805$65,728$31,582$199,115
Depreciation Depletion$117,968$9,499$13,024$140,491
Occupancy$115,111$1,603$3,010$119,724
Office Expenses$72,519$4,913$25,961$103,393
Fees for Services Professional Fundraising--$69,825$69,825
Payroll Taxes$48,197$7,750$10,594$66,541
Fees for Services Other$57,621$3,448$2,042$63,111
Other Employee Benefits$38,998$4,932$3,916$47,846
Advertising$26,977-$13,984$40,961
Insurance$26,113$3,256$2,383$31,752
Other Expenses$18,809$250$3,075$22,134
Fees for Services Accounting-$18,815-$18,815
Interest$4,540$1,526-$6,066
Conferences and Meetings$2,383$1,300$1,853$5,536
Fees for Service Investment Mgmnt Fees-$3,012-$3,012
Total Functional Expenses$1,282,989$166,843$299,629$1,749,461

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,749,461
Total Expenses per Audited Statements$1,748,449
Expenses per Audited Statements$1,746,449
Expenses Not Reported on Financial Statements$3,012
Expenses Not Reported on Form 990$2,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$69,825
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$24,573--
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 35% controlled entity
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
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
Katharine Kent
Title
President
Phone
5203269686
Signed
2022-03-15

Organization Details

Principal Officer
Katharine Kent
Formed
1968
Legal Domicile
Az
Voting Board Members
13
Independent Board Members
13
Employees
46
Volunteers
110

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 gardens volunteers provide services across the institution, including: assisting the horticulture staff in tending our 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, 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 with our horticultural therapy program to serve individuals with special needs.

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 probable or possible, respectively, that a liability has been incurred for unrecognized income tax positions. As of june 30, 2021, there were no uncertain tax positions that are potentially material. In addition, management is not aware of any matters which would cause the organization to lose its tax- exempt status.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
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IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
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IRS990/OtherExpensesGrp/FundraisingAmt17890
IRS990/OtherExpensesGrp/FundraisingAmt23075
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01650
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IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
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IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc3FACILITIES RENTAL
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238171
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt331114
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL AND OUTREACH PROGRAMS TBG OFFERS CLASSES, WORKSHOPS & LECTURES TO PEOPLE OF ALL AGES, ABILITIES & BACKGROUNDS. IN A NORMAL YEAR OVER 12,000 CHILDREN PARTICIPATE IN YOUTH PROGRAMS AND TBG'S HORTICULTURAL THERAPY PROGRAM (HTP) WORKS WITH OVER 1,300 PEOPLE WITH DISABILITIES THROUGH BOTH OUTREACH AND ONSITE PROGRAMS. ADDITIONALLY, WE OFFER DISPLAYS AND EVENTS THROUGH THE YEAR THAT HIGHLIGHT TOPICS OF EDUCATIONAL AND CULTURAL INTEREST TO THE COMMUNITY. AN ANNUAL LECTURE SERIES IS PRODUCED TO BROADEN THE IMPACT OF THE ONSITE EXHIBITS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0351587
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt039507
IRS990/ProgSrvcAccomActy3Grp/Desc0SPECIAL EXHIBITS FOCUSING ON OUTDOOR EXHIBITS, BOTH ARTISTIC & HORTICULTURALLY, TBG PARTNERED WITH DENVER BOTANIC GARDENS TO BRING RICARDO SOLTERO'S WORK TO TUCSON WITH LA CALAVERA CATRINAS. TBG OFFERED A NEW HOLIDAY EXPERIENCE (WANDERLAND) AND EXTENDED HOURS TO ACCOMODATE RESTRICTED NUMBERS. THE SPRING EXHIBIT WAS THE RED TRAILER FARM & CACTUS CAR, FEATURING CACTI, SUCCULENTS AND EDIBLES AS WELL AS UNIQUE PLANT DISPLAYS AND TESTING BEDS. STAFF BROUGHT THE GARDENS ONLINE TO OUR WORLDWIDE SUPPORTERS WITH SUNDAY TOURS, VIDEOS, AND ZOOM CLASSES.
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt045863
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0698165
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0442817
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0576734
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0142046
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt02556359
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENT GROSS RECEIPTS 364,948 MISCELLANEOUS INCOME 57,747
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01334525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0667157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0779686
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0779686

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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