Civic Intelligence

Naples Botanical Garden Inc

EIN 65-0511429 • 501(c)3 • Naples, FL

Profile

See program service accomplishment.pdf

4820 Bayshore DriveNaples, FL 34112

www.naplesgarden.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.18x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.68x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

19th percentile

-6.3%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

3.3%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Up

$76,963,870

Up $2,978,452 (+4.0%) from 2024

Liabilities

Down

$9,014,226

Down $626,529 (-6.5%) from 2024

Net Assets

Up

$67,949,644

Up $3,604,981 (+5.6%) from 2024

Revenue

Down

$20,443,088

Down $6,909,868 (-25%) from 2024

Expenses

Down

$16,976,682

Down $476,524 (-2.7%) from 2024

Net Income

Down

$3,466,406

Down $6,433,344 (-65%) from 2024

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $46,260,093Liabilities 2010: $9,942,601Net Assets 2010: $36,317,4922010Assets 2011: $45,810,202Liabilities 2011: $8,243,455Net Assets 2011: $37,566,7472011Assets 2012: $47,035,402Liabilities 2012: $6,759,506Net Assets 2012: $40,275,8962012Assets 2013: $45,604,957Liabilities 2013: $1,734,393Net Assets 2013: $43,870,5642013Assets 2014: $56,655,259Liabilities 2014: $7,971,071Net Assets 2014: $48,684,1882014Assets 2015: $56,629,854Liabilities 2015: $6,886,558Net Assets 2015: $49,743,2962015Assets 2016: $55,003,049Liabilities 2016: $5,166,868Net Assets 2016: $49,836,1812016Assets 2017: $54,648,784Liabilities 2017: $5,240,147Net Assets 2017: $49,408,6372017Assets 2018: $54,856,772Liabilities 2018: $4,301,167Net Assets 2018: $50,555,6052018Assets 2019: $55,141,851Liabilities 2019: $3,488,986Net Assets 2019: $51,652,8652019Assets 2020: $59,650,756Liabilities 2020: $3,466,811Net Assets 2020: $56,183,9452020Assets 2021: $58,828,127Liabilities 2021: $3,115,240Net Assets 2021: $55,712,8872021Assets 2022: $57,624,895Liabilities 2022: $2,370,068Net Assets 2022: $55,254,8272022Assets 2023: $66,113,558Liabilities 2023: $11,693,526Net Assets 2023: $54,420,0322023Assets 2024: $73,985,418Liabilities 2024: $9,640,755Net Assets 2024: $64,344,6632024Assets 2025: $76,963,870Liabilities 2025: $9,014,226Net Assets 2025: $67,949,6442025

Highlighted filing

2025

Assets$76,963,870
Liabilities$9,014,226
Net Assets$67,949,644

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $4,259,9172010Expenses 2011: $4,430,1392011Expenses 2012: $4,215,3782012Expenses 2013: $4,594,1852013Revenue 2014: $9,643,567Expenses 2014: $5,020,802Net Income 2014: $4,622,7652014Revenue 2015: $8,234,570Expenses 2015: $6,514,364Net Income 2015: $1,720,2062015Revenue 2016: $6,857,309Expenses 2016: $6,989,725Net Income 2016: -$132,4162016Revenue 2017: $7,660,763Expenses 2017: $8,405,351Net Income 2017: -$744,5882017Revenue 2018: $11,422,083Expenses 2018: $10,130,008Net Income 2018: $1,292,0752018Revenue 2019: $12,808,263Expenses 2019: $11,507,153Net Income 2019: $1,301,1102019Revenue 2020: $12,778,972Expenses 2020: $8,147,824Net Income 2020: $4,631,1482020Revenue 2021: $10,413,686Expenses 2021: $12,204,366Net Income 2021: -$1,790,6802021Revenue 2022: $16,619,674Expenses 2022: $15,820,021Net Income 2022: $799,6532022Revenue 2023: $17,161,384Expenses 2023: $18,250,605Net Income 2023: -$1,089,2212023Revenue 2024: $27,352,956Expenses 2024: $17,453,206Net Income 2024: $9,899,7502024Revenue 2025: $20,443,088Expenses 2025: $16,976,682Net Income 2025: $3,466,4062025

Highlighted filing

2025

Revenue$20,443,088
Expenses$16,976,682
Net Income$3,466,406

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$77.0$9.01$67.9$20.4$17.0$3.47
2024Detailed filing. Detailed filing data is available for this year.$74.0$9.64$64.3$27.4$17.5$9.90
2023Detailed filing. Detailed filing data is available for this year.$66.1$11.7$54.4$17.2$18.3$1.09
2022Detailed filing. Detailed filing data is available for this year.$57.6$2.37$55.3$16.6$15.8$0.80
2021Detailed filing. Detailed filing data is available for this year.$58.8$3.12$55.7$10.4$12.2$1.79
2020Summary only. Only limited summary data is available for this year.$59.7$3.47$56.2$12.8$8.15$4.63
2019Detailed filing. Detailed filing data is available for this year.$55.1$3.49$51.7$12.8$11.5$1.30
2018Detailed filing. Detailed filing data is available for this year.$54.9$4.30$50.6$11.4$10.1$1.29
2017Detailed filing. Detailed filing data is available for this year.$54.6$5.24$49.4$7.66$8.41$0.74
2016Detailed filing. Detailed filing data is available for this year.$55.0$5.17$49.8$6.86$6.99$0.13
2015Detailed filing. Detailed filing data is available for this year.$56.6$6.89$49.7$8.23$6.51$1.72
2014Detailed filing. Detailed filing data is available for this year.$56.7$7.97$48.7$9.64$5.02$4.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.6$1.73$43.9$4.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.0$6.76$40.3$4.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.8$8.24$37.6$4.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.3$9.94$36.3$4.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 11, 2025
Return Version
2024v5.0
Gross Receipts
$21,497,261
Mission and Program Overview

Mission

Connecting people with plants by conserving and researching biological diversity of our collections and the ecosystems of the 26 latitudes, engaging our visitors in learning about plants, gardens and ecosystems, and inspiring our visitors to value plants, gardens and natural habitats.

See program service accomplishment.pdf

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$60,631,477$59,502,057▼ $1,129,420
Savings and Temporary Cash Investments$1,287,633$7,863,433▲ $6,575,800
Investments Other Securities$3,603,416$4,037,793▲ $434,377
Pledges and Grants Receivable$5,636,976$3,884,552▼ $1,752,424
Cash and Non-Interest-Bearing Accounts$1,969,691$929,101▼ $1,040,590
Accounts Receivable$701,746$510,925▼ $190,821
Prepaid Expenses and Deferred Charges$112,804$191,698▲ $78,894
Inventories for Sale or Use$41,675$44,311▲ $2,636
Total Assets$73,985,418$76,963,870▲ $2,978,452
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,066,644$6,139,474▲ $1,072,830
Accounts Payable and Accrued Expenses$3,218,445$2,269,552▼ $948,893
Other Liabilities$491,863$410,280▼ $81,583
Deferred Revenue$863,803$194,920▼ $668,883
Total Liabilities$9,640,755$9,014,226▼ $626,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$55,602,351$60,295,040▲ $4,692,689
Net Assets With Donor Restrictions$8,742,312$7,654,604▼ $1,087,708
Total Net Assets Fund Balance$64,344,663$67,949,644▲ $3,604,981
Total Liabilities and Net Assets / Fund Balance$73,985,418$76,963,870▲ $2,978,452

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,266,218$16,183,252$64,449,470
Land$9,885,608-$9,885,608
Equipment$217,455$2,693,944$2,911,399
Other Land Buildings$1,132,776$377,766$1,510,542
Other Securities$4,037,793--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,603,416-▲ $434,377-$4,037,793
2023$5,085,389$213,941▲ $304,086-$3,603,416
2022$6,242,853$429,907▲ $544,723-$5,085,389
2021$7,037,549$158,235▼ $710,884-$6,242,853
2020$5,421,945$358,080▲ $1,483,524-$7,037,549
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna M McginnisPresident/ceFT$286,014$15,756$301,770
Donna M McginnisPresident/CEO-$286,014$15,756$301,770
Andrea W NickrentVP/chief ofFT$208,749-$208,749
Andrea W NickrentVP/chief of Revenue-$208,749$23,527$208,749
Brian GalliganVP of HorticFT$151,965$23,527$175,492
Brian GalliganVP of Horticulture-$151,965$15,448$175,492
Chad WashburnVP of ConserFT$144,522$15,448$159,970
Chad WashburnVP of Conservation-$144,522$9,118$159,970
Brittany Patterson-weberVP of EducatFT$149,752$9,118$158,870
Brittany Patterson-weberVP of Education-$149,752-$158,870
Elizabeth K CarverVP/chief ofFT$121,668$5,470$127,138

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Manhattan Construction CompanyEhc Center3705-1 WESTVIEW DRIVE, Naples, FL 34101$1,500,701
Tech-tronics Producations INCJnl Lights4224 FOWLER ST 1, Fort Myers, FL 33901$401,119
Prospiant INCConstruction5513 VINE ST, Cincinnati, OH 45217$257,018
Bennett Thrasher LLPIt Services3300 RIVERWOOD PARKWAY STE 700, Atlanta, GA 30339$255,242
Tentlogix INCTent Rental19100 SW WARFIELD BLVD, Indiantown, FL 34956$222,843
Revenue and Support

Revenue Composition

Contributions and Grants
$11,523,910
Program Service Revenue
$3,604,445
Investment Income
$414,957
Other Revenue
$4,899,776
All Other Contributions
$8,119,660
Change in Net Assets
$3,466,406

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 Amount
Other Non Cash Contri Table1$181,462
Total Noncash Contributions1$181,462

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,443,088
Revenue Not Reported on Form 990
$1,613,487
Total Revenue per Audited Statements
$22,056,575
Total Revenue per Form 990
$20,443,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,338,831
Other Expenses$7,637,851
Total Fundraising Expense$2,234,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,043,422$695,463$819,451$6,558,336
Depreciation Depletion$1,908,367$33,170-$1,941,537
Current Officers, Directors, Trustees, and Key Employees$873,593$120,465$141,941$1,135,999
Other Employee Benefits$621,716$85,731$101,016$808,463
Occupancy$751,558$251-$751,809
Fees for Services Other$37,749$305,080$298,297$641,126
Office Expenses$488,553$54,392$44,735$587,680
Payroll Taxes$428,009$59,020$69,542$556,571
Information Technology$394,967$11,429$65,417$471,813
Insurance$348,509--$348,509
Advertising$296,419$937$9,578$306,934
Other Expenses$195,920$1,298$83,455$280,673
Pension Plan Contributions$214,909$29,635$34,918$279,462
All Other Expenses$165,350$1,488$98,793$265,631
Travel$140,448$81,664$37,755$259,867
Interest$132,032--$132,032
Fees for Services Accounting$5,102$41,233$40,316$86,651
Fees for Services Legal$1,307$10,563$10,328$22,198
Total Functional Expenses$13,193,590$1,548,300$2,234,792$16,976,682

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,451,594
Expenses per Audited Statements$16,976,682
Total Expenses per Form 990$16,976,682
Expenses Not Reported on Form 990$1,474,912
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,803,886
Fundraising Direct Expenses$618,169
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hats in the Gar$3,803,886$3,803,886$618,169$3,185,717
Total Events$3,803,886$3,803,886$618,169$3,185,717
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$372,238
Virgin Island Rare Plant Initiative$38,042
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
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, Part VI

Section a, line 1: the executive committee of the naples botanical garden is made up of the officers of the board of directors and has the complete authority of the board between general meetings. All decisions made by the committee are ratified by the board at the next general meeting.

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

The return is prepared by the independent accountant and then reviewed by the director of finance. The executive committee receives the form 990 electronically via email and then approves the return. A copy of the form 990 is then emailed to the entire board of directors prior to filing with the irs for their feedback.

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

During meetings when a vote is taken there is a call for abstentions due to conflict. Members are also required to complete, attest and sign annual conflict of interst forms.

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

Comparable salaries in the industry, market and not for profits are reviewed by the executive committee along with experience, performance and goals accomplished regarding the employee whose compensation is being determined. The deliberation of the compensation of the top management offical is recorded in the minutes of the executive committee. The chairman advises the cfo of any compensation approved by the executive committee.

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

Comparable salaries in the industry, market and not for profits are reviewed by the executive committee along with experience, performance and goals accomplished regarding the officer or key employee whose compensation is being determined. The deliberation of the compensation of the top management official is recorded in the minutes of the executive committee. The chairman advises the cfo of any compensation approved by the executive committee.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Naples Botanical Garden Inc
EIN
65-0511429
Phone
2396437275
Address
4820 BAYSHORE DRIVE, NAPLES, FL 34112

Signing Officer

Name
Brian Scheall
Title
CFO
Phone
2393251937
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy Funderburg
Formed
1995
Legal Domicile
Fl
Voting Board Members
22
Independent Board Members
22
Employees
236
Volunteers
189

Preparer

Firm
Hsctuscan & Company Pa
Address
1470 ROYAL PALM SQUARE BLVD, FORT MYERS, FL 33919-1082
Preparer
Jeffrey M Tuscan CPA
Phone
2399392233
Supplemental Narrative

Additional Explanations

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

Naples botanical garden creates beautiful displays highlighting rare and valuable scientific specimens, creating an environment rich with opportunities to learn. It provides formal and informal environmental education efforts for all ages, abilities and backgrounds with a goal of measurable behavior change. The entire campus is used as an outdoor classroom. Audiences include citizens, tourists, schools, community organizations, local governments, and professionals in the fields of stormwater management, land management, landscape architecture, golf course management, and homeowners' association management. Naples botanical garden develops plant-based environmental solutions for the most threatened ecosystems in florida and the tropical world. The living collection continues to grow with a focus on plan diversity, genetic diversity, known provenance (especially wild provenance), conservation status, and those that are or could be food sources. Priorities in florida include developing research-based solutions for rebuilding resilient urban forests, strenghtening beaches and landscaping for clean water.

Form 990, Part XI, Line 9

Cogs 436,004 fundraising 467,288 cogs -436,004 fundraising -467,288

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Easements are inspected at least annually. Exotice vegetation as defined by county code is removed. Preserves shall be maintained in their natural state and are kept free of refuse and debris. Annual monitoring reports are prepared.

Schedule D, Page 1, Part II, Line 9

Easements are included in "land" on the balance sheet and their maintenance is covered in salaries for staff and independent contractors, as well as contracted monitoring.

Schedule D, Page 2, Part III, Line 4

We hold, as part of our collections, plants that are botanically, horticulturally and culturally significant to s florida and the tropical region of the world. In addition to providing a nice place to relax, our plant displays provide an educational resource to the community as examples of plants that are proven to grow well in the s florida climate. We also have various thematic collections that either provide an example of plants from other tropical habitats around the world or that are important culturally to the peoples or development of various tropical region. Botanically we also hold collections of plants from a variety of taxonomic groups that can be used by scientists or plant enthusiasts to study and compare the differences and relationships between plants and the habitats in which they grow. As an institution we record data related to the provenance, care and history of the collections which we can in turn use to make decisions about how the knowledge that we gain about these plants can benefit the community through botanical and horiticultural outreach and educational programs.

Schedule D, Page 2, Part V, Line 4

Funding of current year operations and fgcu scholarship (dorothy rygh endowment).

Schedule D, Page 3, Part X

The financial accounting standards board has issued guidance on accounting for uncertainty in income taxes and the garden has adopted this guidance. The garden has evaluated its tax positions and any estimates utilized in its tax returns, and concluded that it has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Interest and penalties associated with uncertain tax positions will be recognized in income tax expense, if required.

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

Cogs 436,004 fundraising 467,288

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

Cogs 436,004 fundraising 467,288

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IRS990/Desc0NAPLES BOTANICAL GARDEN CREATES BEAUTIFUL DISPLAYS HIGHLIGHTING RARE AND VALUABLE SCIENTIFIC SPECIMENS, CREATING AN ENVIRONMENT RICH WITH OPPORTUNITIES TO LEARN. IT PROVIDES FORMAL AND INFORMAL ENVIRONMENTAL EDUCATION EFFORTS FOR ALL AGES, ABILITIES AND BACKGROUNDS WITH A GOAL OF MEASURABLE BEHAVIOR CHANGE. THE ENTIRE CAMPUS IS USED AS AN OUTDOOR CLASSROOM. AUDIENCES INCLUDE CITIZENS, TOURISTS, SCHOOLS, COMMUNITY ORGANIZATIONS, LOCAL GOVERNMENTS, AND PROFESSIONALS IN THE FIELDS OF STORMWATER MANAGEMENT, LAND MANAGEMENT, LANDSCAPE ARCHITECTURE, GOLF COURSE MANAGEMENT, AND HOMEOWNERS' ASSOCIATION MANAGEMENT. NAPLES BOTANICAL GARDEN DEVELOPS PLANT-BASED ENVIRONMENTAL SOLUTIONS FOR THE MOST THREATENED ECOSYSTEMS IN FLORIDA AND THE TROPICAL WORLD. THE LIVING COLLECTION CONTINUES TO GROW WITH A FOCUS ON PLAN DIVERSITY, GENETIC DIVERSITY, KNOWN PROVENANCE (ESPECIALLY WILD PROVENANCE), CONSERVATION STATUS, AND THOSE THAT ARE OR COULD BE FOOD SOURCES. PRIORITIES IN FLORIDA INCLUDE DEVELOPING RESEARCH-BASED SOLUTIONS FOR REBUILDING RESILIENT URBAN FORESTS, STRENGHTENING BEACHES AND LANDSCAPING FOR CLEAN WATER.
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