Civic Intelligence

Santa Fe Botanical Garden

EIN 85-0366754 • 501(c)3 • Santa Fe, NM

Profile

The santa fe botanical garden celebrates, cultivates, and conserves the rich botanical heritage and biodiversity of our region in partnership with nature. We demonstrate our commitment through education, community service, and the sustainable management of our nature preserves and public gardens.

PO Box 23343Santa Fe, NM 87502

www.santafebotanicalgarden.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.15x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.79x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

22nd percentile

-3.3%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-15%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,523,329

Down $185,675 (-3.3%) from 2023

Liabilities

Up

$818,882

Up $27,089 (+3.4%) from 2023

Net Assets

Down

$4,704,447

Down $212,764 (-4.3%) from 2023

Revenue

Down

$1,030,418

Down $176,790 (-15%) from 2023

Expenses

Up

$1,249,455

Up $115,359 (+10%) from 2023

Net Income

Down

-$219,037

Down $292,149 (-400%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,015,034Liabilities 2010: $23,798Net Assets 2010: $991,2362010Assets 2011: $1,531,160Liabilities 2011: $20,966Net Assets 2011: $1,510,1942011Assets 2012: $2,290,714Liabilities 2012: $257,332Net Assets 2012: $2,033,3822012Assets 2013: $2,871,231Liabilities 2013: $264,068Net Assets 2013: $2,607,1632013Assets 2014: $3,438,945Liabilities 2014: $356,384Net Assets 2014: $3,082,5612014Assets 2015: $3,790,847Liabilities 2015: $216,267Net Assets 2015: $3,574,5802015Assets 2016: $5,431,406Liabilities 2016: $1,087,462Net Assets 2016: $4,343,9442016Assets 2017: $5,077,279Liabilities 2017: $963,706Net Assets 2017: $4,113,5732017Assets 2018: $4,876,090Liabilities 2018: $781,856Net Assets 2018: $4,094,2342018Assets 2019: $4,192,264Liabilities 2019: $494,445Net Assets 2019: $3,697,8192019Assets 2020: $4,704,061Liabilities 2020: $748,674Net Assets 2020: $3,955,3872020Assets 2021: $4,838,936Liabilities 2021: $469,889Net Assets 2021: $4,369,0472021Assets 2022: $5,718,860Liabilities 2022: $884,976Net Assets 2022: $4,833,8842022Assets 2023: $5,709,004Liabilities 2023: $791,793Net Assets 2023: $4,917,2112023Assets 2024: $5,523,329Liabilities 2024: $818,882Net Assets 2024: $4,704,4472024

Highlighted filing

2024

Assets$5,523,329
Liabilities$818,882
Net Assets$4,704,447

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $251,2892010Expenses 2011: $296,2742011Expenses 2012: $384,1982012Revenue 2013: $1,245,090Expenses 2013: $671,309Net Income 2013: $573,7812013Revenue 2014: $1,283,225Expenses 2014: $807,827Net Income 2014: $475,3982014Revenue 2015: $1,452,781Expenses 2015: $960,762Net Income 2015: $492,0192015Revenue 2016: $1,764,970Expenses 2016: $995,606Net Income 2016: $769,3642016Revenue 2017: $1,049,645Expenses 2017: $1,280,016Net Income 2017: -$230,3712017Revenue 2018: $1,190,745Expenses 2018: $1,355,084Net Income 2018: -$164,3392018Revenue 2019: $1,234,838Expenses 2019: $1,631,544Net Income 2019: -$396,7062019Revenue 2020: $1,111,367Expenses 2020: $921,813Net Income 2020: $189,5542020Revenue 2021: $1,045,536Expenses 2021: $631,876Net Income 2021: $413,6602021Revenue 2022: $1,309,013Expenses 2022: $822,749Net Income 2022: $486,2642022Revenue 2023: $1,207,208Expenses 2023: $1,134,096Net Income 2023: $73,1122023Revenue 2024: $1,030,418Expenses 2024: $1,249,455Net Income 2024: -$219,0372024

Highlighted filing

2024

Revenue$1,030,418
Expenses$1,249,455
Net Income-$219,037

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.52$0.82$4.70$1.03$1.25$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.71$0.79$4.92$1.21$1.13$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.72$0.88$4.83$1.31$0.82$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.47$4.37$1.05$0.63$0.41
2020Detailed filing. Detailed filing data is available for this year.$4.70$0.75$3.96$1.11$0.92$0.19
2019Detailed filing. Detailed filing data is available for this year.$4.19$0.49$3.70$1.23$1.63$0.40
2018Detailed filing. Detailed filing data is available for this year.$4.88$0.78$4.09$1.19$1.36$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.08$0.96$4.11$1.05$1.28$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$1.09$4.34$1.76$1.00$0.77
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.22$3.57$1.45$0.96$0.49
2014Detailed filing. Detailed filing data is available for this year.$3.44$0.36$3.08$1.28$0.81$0.48
2013Detailed filing. Detailed filing data is available for this year.$2.87$0.26$2.61$1.25$0.67$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.26$2.03$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.02$1.51$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.02$0.99$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$1,229,367
Mission and Program Overview

Mission

The santa fe botanical garden celebrates, cultivates, and conserves the rich botanical heritage and biodiversity of our region in partnership with nature. We demonstrate our commitment through education, community service, and the sustainable management of our nature preserves and public gardens.

Education and community service on topics of horticulture and the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,333,206$4,174,713▼ $158,493
Savings and Temporary Cash Investments$718,922$810,477▲ $91,555
Cash and Non-Interest-Bearing Accounts$464,926$284,411▼ $180,515
Investments in Publicly Traded Securities$156,446$219,489▲ $63,043
Inventories for Sale or Use$25,835$29,065▲ $3,230
Prepaid Expenses and Deferred Charges$6,269$5,174▼ $1,095
Accounts Receivable$3,400--
Total Assets$5,709,004$5,523,329▼ $185,675
Liabilities
Other Liabilities$481,444$451,204▼ $30,240
Mortgage Notes Payable Secured by Investment Property$200,000$199,153▼ $847
Deferred Revenue$2,500$103,761▲ $101,261
Accounts Payable and Accrued Expenses$107,849$64,764▼ $43,085
Total Liabilities$791,793$818,882▲ $27,089
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,235,086$4,039,692▼ $195,394
Net Assets With Donor Restrictions$682,125$664,755▼ $17,370
Total Net Assets Fund Balance$4,917,211$4,704,447▼ $212,764
Total Liabilities and Net Assets / Fund Balance$5,709,004$5,523,329▼ $185,675

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,244,714$1,742,139$4,986,853
Other Land Buildings$929,999$66,026$996,025
Equipment-$5,556$5,556
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$560,103
Program Service Revenue
$300,381
Investment Income
$23,990
Other Revenue
$145,944
All Other Contributions
$373,282
Change in Net Assets
$-219,037

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,030,418
Revenue Not Reported on Form 990
$12,856
Total Revenue per Audited Statements
$1,043,274
Total Revenue per Form 990
$1,030,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$712,786
Other Expenses$536,669
Total Fundraising Expense$91,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$414,227$169,457$43,934$627,618
Depreciation Depletion$156,584$50,019$10,874$217,477
Occupancy$51,185$16,350$3,555$71,090
Payroll Taxes$36,869$15,082$3,910$55,861
All Other Expenses$30,241$2,829$13,646$46,716
Advertising$30,928$344$3,093$34,365
Office Expenses$17,461$5,697$986$24,144
Other Employee Benefits$14,980$6,129$1,589$22,698
Fees for Services Accounting-$17,758-$17,758
Other Expenses$11,945$4,436$683$17,064
Insurance$8,537$3,170$488$12,195
Information Technology$8,475$2,706$588$11,769
Pension Plan Contributions$4,362$1,784$463$6,609
Interest$6,005--$6,005
Fees for Services Other$3,674$639$165$4,478
Travel$981$981$171$2,133
Total Functional Expenses$839,296$318,662$91,497$1,249,455

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,256,038
Expenses per Audited Statements$1,249,455
Total Expenses per Form 990$1,249,455
Expenses Not Reported on Form 990$6,583
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,620
Fundraising Direct Expenses$78,613
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
La Luz De Las N$111,597$104,006$54,260$49,746
Various$14,914$12,614$24,353$-11,739
Total Events$126,511$116,620$78,613$38,007
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$451,204
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 6

THE GARDEN HAS MEMBERS.

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

Draft of the 990 is reviewed by the executive director. A final copy is circulated to the board of directors with a request for comments/questions within 5 days.

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

Annually, a conflict of interest inquiry is distributed to the executive committee of the board of directors and monitored by the executive committee.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Santa Fe Botanical Garden
EIN
85-0366754
Phone
5054719103
Address
PO BOX 23343, SANTA FE, NM 87502

Signing Officer

Name
Kevin Flores
Title
Treasurer
Phone
5054719103
Signed
2025-11-07

Organization Details

Principal Officer
Kevin Flores
Formed
1987
Legal Domicile
Nm
Voting Board Members
19
Independent Board Members
19
Employees
27
Volunteers
154

Preparer

Firm
Loftis & Lovato Group
Address
5501 EAGLE ROCK AVE NE SUITE C-5, ALBUQUERQUE, NM 87113
Preparer
Alex Gurule
Phone
5052935009
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The santa fe botanical garden celebrates, cultivates and conserves the rich botanical heritage and biodiversity of our region. In partnership with nature, we demonstrate our commitment through education, science, conservation, community service, presentation of the arts, and the sustainable management of our public garden.

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

Museum hill botanical garden - in just its second year, la luz de las noches - an annual holiday event - has become one of the garden's most important fundraising activities. La luz 2024 attracted nearly 4,500 visitors to the garden and grossed over 100,000 in revenue. Overall attendance at the sfbg remained strong in 2024 and program offerings increased especially in the areas of science and conservation. The horticulture and collections programs at the sfbg continue to be the core programs of the sfbg. The living collections are taxonomically diverse and focus on species that are well-adapted to northern new mexico and support educational programs on water conservation, attracting pollinators, and sound horticultural practices for the region. A new garden - the david salman tribute garden - was installed in 2024 and features plants introduced into the horticultural trade by plantsman david salman. Work continued on developing a long-term management plan for the more than three-acre pion juniper woodland section of the sfbg.

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

Art in the garden - presentation of the arts is an important component of the sfbg's mission. In 2024 the sfbg opened the exhibition "elements of the earth: contemporary native sculpture" features fifteen sculptures by some of the most prominent indigenous artists working in the southwest today, including doug hyde (assiniboine, nez pearce, chippewa), cliff fragua (jemez pueblo), sean rising sun flanagan (taos pueblo), tammy garcia (santa clara pueblo), greyshoes (upton ethelbah jr., santa clara pueblo, white mountain apache), michael naranjo (santa clara pueblo), kathleen wall (jemez pueblo), and adrian wall (jemez pueblo). The sfbg, like all of santa fe, is located within the ancestral homeland of the tewa people. In conceptualizing the exhibition, it was important that it included native artists that have strong ties to the region and understand its complex history. The result was a compelling exhibition that honors the land, the artists, and the garden's mission, and provides the public with a context in which to enjoy exceptional art in a natural setting.

Financial Statement Notes

Schedule D, Page 3, Part X

The garden is exempt from income taxes under section 501(c)(3) of the internal revenue code and has been classified by the internal revenue service as an organization that is not a private foundation. The garden regularly evaluates activities as it relates to its tax-exempt status. If the garden activities are determined to be outside of its tax-exempt status the potential exists for tax liabilities on those unrelated activities. Currently, the garden engages in no activities that would be taxed as potentially generating unrelated business income. Accordingly, no provision for income taxes has been reflected in the garden's financial statements. The garden's income tax filings are subject to audit by various taxing authorities. The garden's open audit periods are for the years ended december 31, 2021 and thereafter. The garden has not recognized any changes to the financial statements for uncertain tax positions.

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IRS990/Desc0MUSEUM HILL BOTANICAL GARDEN - IN JUST ITS SECOND YEAR, LA LUZ DE LAS NOCHES - AN ANNUAL HOLIDAY EVENT - HAS BECOME ONE OF THE GARDEN'S MOST IMPORTANT FUNDRAISING ACTIVITIES. LA LUZ 2024 ATTRACTED NEARLY 4,500 VISITORS TO THE GARDEN AND GROSSED OVER 100,000 IN REVENUE. OVERALL ATTENDANCE AT THE SFBG REMAINED STRONG IN 2024 AND PROGRAM OFFERINGS INCREASED ESPECIALLY IN THE AREAS OF SCIENCE AND CONSERVATION. THE HORTICULTURE AND COLLECTIONS PROGRAMS AT THE SFBG CONTINUE TO BE THE CORE PROGRAMS OF THE SFBG. THE LIVING COLLECTIONS ARE TAXONOMICALLY DIVERSE AND FOCUS ON SPECIES THAT ARE WELL-ADAPTED TO NORTHERN NEW MEXICO AND SUPPORT EDUCATIONAL PROGRAMS ON WATER CONSERVATION, ATTRACTING POLLINATORS, AND SOUND HORTICULTURAL PRACTICES FOR THE REGION. A NEW GARDEN - THE DAVID SALMAN TRIBUTE GARDEN - WAS INSTALLED IN 2024 AND FEATURES PLANTS INTRODUCED INTO THE HORTICULTURAL TRADE BY PLANTSMAN DAVID SALMAN. WORK CONTINUED ON DEVELOPING A LONG-TERM MANAGEMENT PLAN FOR THE MORE THAN THREE-ACRE PION JUNIPER WOODLAND SECTION OF THE SFBG.
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL PROGRAMS - EDUCATIONAL AND OUTREACH PROGRAMS OF THE SFBG ENGAGE DIVERSE AUDIENCES OF ALL AGES THROUGH CLASSES, WORKSHOPS, LECTURES, AND NATURE ACTIVITIES. IN 2024, THE SFBG PARTNERED WITH THE SANTA FE GARDEN CLUB TO CO-HOST DR. DOUG TALLAMY RENOWNED ENTOMOLOGIST, ECOLOGIST, AND AUTHOR WHOSE RESEARCH AND ADVOCACY HAVE TRANSFORMED THE NATIVE PLANT MOVEMENT. DR. TALLAMY INTERACTED WITH SFBG MEMBERS AND PRESENTED A PUBLIC LECTURE ON THE USE OF NATIVE PLANTS IN THE LANDSCAPE. THE SFBG GROUNDS PROVIDE A UNIQUE OUTDOOR LEARNING ENVIRONMENT THAT SUPPORTS AN ARRAY OF LEARNING EXPERIENCES IN NATURE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ART IN THE GARDEN - PRESENTATION OF THE ARTS IS AN IMPORTANT COMPONENT OF THE SFBG'S MISSION. IN 2024 THE SFBG OPENED THE EXHIBITION "ELEMENTS OF THE EARTH: CONTEMPORARY NATIVE SCULPTURE" FEATURES FIFTEEN SCULPTURES BY SOME OF THE MOST PROMINENT INDIGENOUS ARTISTS WORKING IN THE SOUTHWEST TODAY, INCLUDING DOUG HYDE (ASSINIBOINE, NEZ PEARCE, CHIPPEWA), CLIFF FRAGUA (JEMEZ PUEBLO), SEAN RISING SUN FLANAGAN (TAOS PUEBLO), TAMMY GARCIA (SANTA CLARA PUEBLO), GREYSHOES (UPTON ETHELBAH JR., SANTA CLARA PUEBLO, WHITE MOUNTAIN APACHE), MICHAEL NARANJO (SANTA CLARA PUEBLO), KATHLEEN WALL (JEMEZ PUEBLO), AND ADRIAN WALL (JEMEZ PUEBLO). THE SFBG, LIKE ALL OF SANTA FE, IS LOCATED WITHIN THE ANCESTRAL HOMELAND OF THE TEWA PEOPLE. IN CONCEPTUALIZING THE EXHIBITION, IT WAS IMPORTANT THAT IT INCLUDED NATIVE ARTISTS THAT HAVE STRONG TIES TO THE REGION AND UNDERSTAND ITS COMPLEX HISTORY. THE RESULT WAS A COMPELLING EXHIBITION THAT HONORS THE LAND, THE ARTISTS, AND THE GARDEN'S MISSION, AND PROVIDES THE PUBLIC WITH A CONTEXT IN WHICH TO ENJOY EXCEPTIONAL ART IN A NATURAL SETTING.
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