Civic Intelligence

Lyon Arboretum Association

EIN 23-7429693 • 501(c)3 • Honolulu, HI

Profile

Fund raising and additional financial support for lyon arboretum located in honolulu, hawaii

3860 Manoa RoadHonolulu, HI 96822

www.friendsoflyon.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

89th percentile

57%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

670%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$700,775

Up $219,470 (+46%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$700,775

Up $219,470 (+46%) from 2022

Revenue

Up

$391,828

Up $299,668 (+325%) from 2022

Expenses

Up

$137,205

Up $78,448 (+134%) from 2022

Net Income

Up

$254,623

Up $221,220 (+662%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $329,747Liabilities 2011: $0Net Assets 2011: $329,7472011Assets 2012: $335,496Liabilities 2012: $0Net Assets 2012: $335,4962012Assets 2013: $318,580Liabilities 2013: $0Net Assets 2013: $318,5802013Assets 2014: $309,494Liabilities 2014: $0Net Assets 2014: $309,4942014Assets 2015: $345,715Liabilities 2015: $1,667Net Assets 2015: $344,0482015Assets 2016: $370,702Liabilities 2016: $79Net Assets 2016: $370,6232016Assets 2019: $442,372Liabilities 2019: $263Net Assets 2019: $442,1092019Assets 2020: $456,681Liabilities 2020: $162Net Assets 2020: $456,5192020Assets 2021: $447,902Liabilities 2021: $0Net Assets 2021: $447,9022021Assets 2022: $481,305Net Assets 2022: $481,3052022Assets 2024: $700,775Liabilities 2024: $0Net Assets 2024: $700,7752024

Highlighted filing

2024

Assets$700,775
Liabilities$0
Net Assets$700,775

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $134,104Expenses 2011: $88,639Net Income 2011: $45,4652011Revenue 2012: $52,710Expenses 2012: $61,925Net Income 2012: -$9,2152012Revenue 2013: $77,227Expenses 2013: $94,143Net Income 2013: -$16,9162013Revenue 2014: $36,187Expenses 2014: $45,273Net Income 2014: -$9,0862014Revenue 2015: $81,651Expenses 2015: $46,731Net Income 2015: $34,9202015Revenue 2016: $52,849Expenses 2016: $26,274Net Income 2016: $26,5752016Revenue 2019: $45,239Expenses 2019: $96,317Net Income 2019: -$51,0782019Revenue 2020: $78,016Expenses 2020: $63,606Net Income 2020: $14,4102020Revenue 2021: $50,568Expenses 2021: $59,185Net Income 2021: -$8,6172021Revenue 2022: $92,160Expenses 2022: $58,757Net Income 2022: $33,4032022Revenue 2024: $391,828Expenses 2024: $137,205Net Income 2024: $254,6232024

Highlighted filing

2024

Revenue$391,828
Expenses$137,205
Net Income$254,623

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$395,017
Mission and Program Overview

Mission

Fund raising and additional financial support for lyon arboretum located in honolulu, hawaii

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$381,421$597,719▲ $216,298
Cash and Non-Interest-Bearing Accounts$64,731$103,056▲ $38,325
Total Assets$446,152$700,775▲ $254,623
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$287,972$634,379▲ $346,407
Net Assets With Donor Restrictions$158,180$66,396▼ $91,784
Total Net Assets Fund Balance$446,152$700,775▲ $254,623
Total Liabilities and Net Assets / Fund Balance$446,152$700,775▲ $254,623
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cara ObaPresident
Audrey HirayamaBoard Member
Christine David BelcaidBoard Member
Claire Wong BlackBoard Member
Dawn Yoshimura-sinclairBoard Member
Dudley HulbertBoard Member
Jim HayesBoard Member
Joyce Tam-sugiyamaBoard Member
Lizabeth KashinskyBoard Member
Michele HarmanBoard Member
Mitchell PleusBoard Member
Sue ChouljianBoard Member
Krislyn KurosaskiTresurer
Jamisen HirotaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$362,636
Program Service Revenue
$0
Investment Income
$21,298
Other Revenue
$7,894
All Other Contributions
$354,491
Change in Net Assets
$254,623
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,228
Grants and Similar Amounts Paid$40,758
Salaries, Compensation, and Employee Benefits$11,219
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$40,758--$40,758
Fees for Services Other$20,750--$20,750
Other Salaries and Wages-$10,363-$10,363
Office Expenses$5,408$3,607-$9,015
All Other Expenses$4,310$2,841-$7,151
Fees for Services Accounting-$6,861-$6,861
Other Expenses$4,165$3,344-$3,344
Insurance-$2,842-$2,842
Conferences and Meetings$1,982--$1,982
Payroll Taxes-$856-$856
Information Technology-$514-$514
Advertising-$204-$204
Total Functional Expenses$105,773$31,432$0$137,205
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Hawaii FoundationHonolulu, HI501c3Interns$26,250
University of Hawaii FoundationHonolulu, HI501c3Intern & Gen Funding$14,508
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,595
Fundraising Direct Expenses$3,189
Professional Fundraising Fees$0
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
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Tax return is reviewed by the acting treasurer and the acting president prior to filing. Additional officers or board members are consulted upon the discretion of the treasurer/president to assist where needed.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lyon Arboretum Association
EIN
23-7429693
Phone
8089880464
Address
3860 MANOA ROAD, HONOLULU, HI 96822
Doing Business As
Friends of Lyon Arboretum

Signing Officer

Name
Krislyn Kurosaski
Title
Tresurer
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cara Oba
Formed
1975
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
60

Preparer

Firm
Mc Group Hawaii Inc
Address
2733 E MANOA RD STE 200, HONOLULU, HI 96822
Preparer
Gary Y Miyashiro
Phone
8089885757
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Fla volunteers support the administration of fla, membership drives, and any member events conducted during the year. Volunteers do not receive material benefits for these activities.

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

Lyon arboretum's education department is responsible for educational programming including school tours for k-12 classes, nature day camps for children during school breaks, community classes, and guided tours for visitors. They develop curricula for the various programs, maintain the arboretum social media accounts and website, and coordinate volunteers. Funds from the friends of lyon arboretum (fla) are used to support the educational programs including subsidizing field trip costs to the arboretum for title i public schools. The lyon arboretum field trip kokua program helps to bring these students to lyon to experience the wonders of plants and nature in this unique setting. Fla sponsors the arboretum's summer internship program for university students to encourage environmental leadership with 10 weeks of hands-on learning coordinated by the education department. All the departments at the arboretum are involved in engaging these students in the full range of arboretum experiences. This important program has influenced students' educational paths and provides a significant connection as they enter their careers. Fla also co-sponsors community educational classes run by the department.

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

The lyon arboretum micropropagation lab has successfully grown over 300 hawaiian plant taxa using micropropagation techniques. Micropropagation is a vital tool in plant recovery work, particularly in the case of immature seeds, rare taxa, or unhealthy plant stock. This medium-term storage method is high maintenance, but enables the growing of this irreplaceable germplasm in large numbers under disease-free, climate-controlled conditions. Fla continues to support this important program as lyon arboretum maintains and houses almost 25,000 plants, representing over 200 native plant taxa (of which more than 60% are federally listed as endangered or threatened. Research also includes developing and optimizing protocols for the maintenance of in vitro collections and acclimatization to transition them to greenhouse conditions. In the last two years, over 2,000 plants have been sent out of the lab and greenhouse for restoration purposes.

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

Seedlab masterplan greenhouse

Form 990, Part IX, Line 11G

Surveying - master plan 5,000 0 0 architecture - master plan 15,750 0 0 total 20,750 0 0

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03607
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc1EQUIPMENT - SEED LAB
IRS990/OtherExpensesGrp/Desc2SUPPLIES - MICROPROP
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ProgramServicesAmt18400
IRS990/OtherExpensesGrp/ProgramServicesAmt24165
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IRS990/OtherExpensesGrp/TotalAmt18400
IRS990/OtherExpensesGrp/TotalAmt24165
IRS990/OtherExpensesGrp/TotalAmt33344
IRS990/OtherRevenueMiscGrp/Desc0REFUND OF UNAUTHORIZED DIST
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IRS990/OtherSalariesAndWagesGrp/TotalAmt010363
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LYON ARBORETUM MICROPROPAGATION LAB HAS SUCCESSFULLY GROWN OVER 300 HAWAIIAN PLANT TAXA USING MICROPROPAGATION TECHNIQUES. MICROPROPAGATION IS A VITAL TOOL IN PLANT RECOVERY WORK, PARTICULARLY IN THE CASE OF IMMATURE SEEDS, RARE TAXA, OR UNHEALTHY PLANT STOCK. THIS MEDIUM-TERM STORAGE METHOD IS HIGH MAINTENANCE, BUT ENABLES THE GROWING OF THIS IRREPLACEABLE GERMPLASM IN LARGE NUMBERS UNDER DISEASE-FREE, CLIMATE-CONTROLLED CONDITIONS. FLA CONTINUES TO SUPPORT THIS IMPORTANT PROGRAM AS LYON ARBORETUM MAINTAINS AND HOUSES ALMOST 25,000 PLANTS, REPRESENTING OVER 200 NATIVE PLANT TAXA (OF WHICH MORE THAN 60% ARE FEDERALLY LISTED AS ENDANGERED OR THREATENED. RESEARCH ALSO INCLUDES DEVELOPING AND OPTIMIZING PROTOCOLS FOR THE MAINTENANCE OF IN VITRO COLLECTIONS AND ACCLIMATIZATION TO TRANSITION THEM TO GREENHOUSE CONDITIONS. IN THE LAST TWO YEARS, OVER 2,000 PLANTS HAVE BEEN SENT OUT OF THE LAB AND GREENHOUSE FOR RESTORATION PURPOSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt026147
IRS990/ProgSrvcAccomActy3Grp/Desc0LA OPERATIONS INVOLVE ADMINISTRATIVE RESPONSIBILITIES AND ACTIVITIES THAT AFFECT MORE THAN ONE DEPARTMENT OF THE ARBORETUM. ACTIVITIES INCLUDE MEMBERSHIPS TO LOCAL, NATIONAL, AND INTERNATIONAL BOTANICAL ORGANIZATIONS; SUPPORT OF KUPU INTERNSHIPS WHICH BENEFIT VARIOUS DEPARTMENTS; AND OTHER ACTIVITIES SUCH AS ASSISTING THE ARBORETUM WITH A BORDER SURVEY AND CONNECTIVITY SERVICES. REGARDING KUPU INTERNS, FLA SUPPLEMENTS FUNDS FROM LYON AND KUPU TO SPONSOR THE INTERNS. CANDIDATES ARE PROVIDED BY KUPU, AN ORGANIZATION THAT CONNECTS YOUNG ADULTS WITH WORK OPPORTUNITIES IN THE ENVIRONMENTAL AND CONSERVATION SPACE. KUPU INTERNS GAIN IMPORTANT EXPERIENCE AND CONTRIBUTE SIGNIFICANTLY DURING THEIR YEAR LONG TENURE AT THE ARBORETUM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt022158
IRS990/ProgSrvcAccomActy3Grp/GrantAmt014508
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEEDLAB MASTERPLAN GREENHOUSE
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYInvestmentIncomeAmt03351
IRS990/PYOtherExpensesAmt038635
IRS990/PYOtherRevenueAmt08413
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IRS990/PYTotalRevenueAmt050900
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0597719
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 31,082
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0362636
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt030489
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt081085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt045861
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt068785
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt021298
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01762
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03703
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08010
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt014205
IRS990ScheduleA/OtherIncome170Grp/TotalAmt042165
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IRS990ScheduleA/PublicSupportCY170Pct00.88000
IRS990ScheduleA/PublicSupportPY170Pct00.84060
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt045861
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IRS990ScheduleI/RecipientTable/CashGrantAmt126250
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IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0INTERN & GEN FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1INTERNS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF HAWAII FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF HAWAII FOUNDATION
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IRS990ScheduleI/RecipientTable/RecipientEIN1990085260
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11314 S KING ST STE B
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1HONOLULU
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd196814
IRS990ScheduleI/Total501c3OrgCnt01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FLA VOLUNTEERS SUPPORT THE ADMINISTRATION OF FLA, MEMBERSHIP DRIVES, AND ANY MEMBER EVENTS CONDUCTED DURING THE YEAR. VOLUNTEERS DO NOT RECEIVE MATERIAL BENEFITS FOR THESE ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LYON ARBORETUM'S EDUCATION DEPARTMENT IS RESPONSIBLE FOR EDUCATIONAL PROGRAMMING INCLUDING SCHOOL TOURS FOR K-12 CLASSES, NATURE DAY CAMPS FOR CHILDREN DURING SCHOOL BREAKS, COMMUNITY CLASSES, AND GUIDED TOURS FOR VISITORS. THEY DEVELOP CURRICULA FOR THE VARIOUS PROGRAMS, MAINTAIN THE ARBORETUM SOCIAL MEDIA ACCOUNTS AND WEBSITE, AND COORDINATE VOLUNTEERS. FUNDS FROM THE FRIENDS OF LYON ARBORETUM (FLA) ARE USED TO SUPPORT THE EDUCATIONAL PROGRAMS INCLUDING SUBSIDIZING FIELD TRIP COSTS TO THE ARBORETUM FOR TITLE I PUBLIC SCHOOLS. THE LYON ARBORETUM FIELD TRIP KOKUA PROGRAM HELPS TO BRING THESE STUDENTS TO LYON TO EXPERIENCE THE WONDERS OF PLANTS AND NATURE IN THIS UNIQUE SETTING. FLA SPONSORS THE ARBORETUM'S SUMMER INTERNSHIP PROGRAM FOR UNIVERSITY STUDENTS TO ENCOURAGE ENVIRONMENTAL LEADERSHIP WITH 10 WEEKS OF HANDS-ON LEARNING COORDINATED BY THE EDUCATION DEPARTMENT. ALL THE DEPARTMENTS AT THE ARBORETUM ARE INVOLVED IN ENGAGING THESE STUDENTS IN THE FULL RANGE OF ARBORETUM EXPERIENCES. THIS IMPORTANT PROGRAM HAS INFLUENCED STUDENTS' EDUCATIONAL PATHS AND PROVIDES A SIGNIFICANT CONNECTION AS THEY ENTER THEIR CAREERS. FLA ALSO CO-SPONSORS COMMUNITY EDUCATIONAL CLASSES RUN BY THE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LYON ARBORETUM MICROPROPAGATION LAB HAS SUCCESSFULLY GROWN OVER 300 HAWAIIAN PLANT TAXA USING MICROPROPAGATION TECHNIQUES. MICROPROPAGATION IS A VITAL TOOL IN PLANT RECOVERY WORK, PARTICULARLY IN THE CASE OF IMMATURE SEEDS, RARE TAXA, OR UNHEALTHY PLANT STOCK. THIS MEDIUM-TERM STORAGE METHOD IS HIGH MAINTENANCE, BUT ENABLES THE GROWING OF THIS IRREPLACEABLE GERMPLASM IN LARGE NUMBERS UNDER DISEASE-FREE, CLIMATE-CONTROLLED CONDITIONS. FLA CONTINUES TO SUPPORT THIS IMPORTANT PROGRAM AS LYON ARBORETUM MAINTAINS AND HOUSES ALMOST 25,000 PLANTS, REPRESENTING OVER 200 NATIVE PLANT TAXA (OF WHICH MORE THAN 60% ARE FEDERALLY LISTED AS ENDANGERED OR THREATENED. RESEARCH ALSO INCLUDES DEVELOPING AND OPTIMIZING PROTOCOLS FOR THE MAINTENANCE OF IN VITRO COLLECTIONS AND ACCLIMATIZATION TO TRANSITION THEM TO GREENHOUSE CONDITIONS. IN THE LAST TWO YEARS, OVER 2,000 PLANTS HAVE BEEN SENT OUT OF THE LAB AND GREENHOUSE FOR RESTORATION PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEEDLAB MASTERPLAN GREENHOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX RETURN IS REVIEWED BY THE ACTING TREASURER AND THE ACTING PRESIDENT PRIOR TO FILING. ADDITIONAL OFFICERS OR BOARD MEMBERS ARE CONSULTED UPON THE DISCRETION OF THE TREASURER/PRESIDENT TO ASSIST WHERE NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SURVEYING - MASTER PLAN 5,000 0 0 ARCHITECTURE - MASTER PLAN 15,750 0 0 TOTAL 20,750 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/TotalContributionsAmt0362636
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031432
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105773
IRS990/TotalFunctionalExpensesGrp/TotalAmt0137205
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