2013-11-13T12:20:53-06:00 2012-12-31 KPMG LLP PO BOX 4150 Honolulu HI 968124150 990 2012-01-01 526057064 NATIONAL TROPICAL BOTANICAL GARDEN % JANET MAYFIELD NATI 8083327324 3530 PAPALINA ROAD Suite KALAHEO HI 96741 JANET MAYFIELD 8083327324 2013-11-12 true Rachel C Antal 8085402800 2012 2016-02-24 21:20:13Z CHARLES R WICHMAN JR 3530 PAPALINA ROAD KALAHEO HI 96741 17014168 false X WWW.NTBG.ORG X 1964 HI OUR MISSION IS TO ENRICH LIFE THROUGH DISCOVERY, SCIENTIFIC RESEARCH, CONSERVATION AND EDUCATION BY PERPETUATING THE SURVIVAL OF PLANTS, ECOSYSTEMS, AND CULTURAL KNOWLEDGE OF TROPICAL REGIONS. 41 36 166 300 33496 32496 5590530 7120493 2414498 2727884 615113 878903 363316 268603 8983457 10995883 130000 145522 0 0 5002153 5897068 57113 212162 779225 3502473 3895954 8691739 10150706 291718 845177 67513508 70771858 2790752 4708900 64722756 66062958 OUR MISSION IS TO ENRICH LIFE THROUGH DISCOVERY, SCIENTIFIC RESEARCH, CONSERVATION AND EDUCATION BY PERPETUATING THE SURVIVAL OF PLANTS, ECOSYSTEMS, AND CULTURAL KNOWLEDGE OF TROPICAL REGIONS. false false 3785454 9319 336450 Conservation & Restoration - (Includes all 4 Botanical Gardens) Includes maintenance of (4) Botanical Gardens: (3) in Hawaii (1) in Florida. Conservation and restoration activities are done in preserves owned by NTBG and also by the State of Hawaii. Operation of a Horticultural Center, Propagation Lab with cl capabilities, and a Seed Bank for perpetuating the survival of plants and ecosystems. 2497040 136203 787542 Scientific Research - (Including Breadfruit Institute): Scientific research includes the Breadfruit Institute's collaborative research with the University of British Columbia. Activities include tissue culture and cloning of rare Breadfruit species as a conservation effort. The Garden also maintains a Botanical Resource Center (Library) and Herbarium. 1482462 1603892 Education Program - (Includes educational Tour Program): Program Service activities include the maintenance of a Visitor's Program for education of the Botanical Gardens and an Education Center Facilities Garden locations. Courses are offered for all levels of education and include courses for College Professors, High school Teachers, Environmental Journalists, College Interns, High School, Junior High, Elementary, and pre-school age children. 7764956 true true false false false false true true false true true true false true false true true false false false false true false true true false false false true false false false false true false true true true true true false false false true true true false false true 114 0 true 166 true true true false false false false true true false false false false X 41 36 true false false false false false false true true false false true true true true true true true false false HI X X JANET MAYFIELD 8083327324 3530 PAPALINA ROAD KALAHEO HI 96741 PATRICK HENRY 1.0 0.0 X 0 0 0 HARLAN C AMSTUTZ MD 1.0 0.0 X 0 0 0 ANNE S CARTER 1.0 0.0 X 0 0 0 LESLIE M CLARKE 1.0 0.0 X 0 0 0 MARY E DAVIS 1.0 0.0 X 0 0 0 GORDON L DEANE 1.0 0.0 X 0 0 0 JAN D ELLIOTT 1.0 0.0 X 0 0 0 HARRIET FRAUNFELTER 1.0 0.0 X 0 0 0 ADALINE H FRELINGHUYSEN 1.0 0.0 X 0 0 0 PETER C GARDNER 1.0 0.0 X 0 0 0 GLENN A GOLDSMITH 1.0 0.0 X 0 0 0 DONALD WY GOO 1.0 0.0 X 0 0 0 HOLBROOK W GOODALE 1.0 0.0 X 0 0 0 SARAH O HEWITT 1.0 0.0 X 0 0 0 DOUGLAS M KINNEY 1.0 0.0 X 0 0 0 MERRILL L MAGOWAN 1.0 0.0 X 0 0 0 JIM NABORS 1.0 0.0 X 0 0 0 JOHN HR PLEWS 1.0 0.0 X 0 0 0 DAVID W PRATT 1.0 0.0 X 0 0 0 DAVID RAE 1.0 0.0 X 0 0 0 JOHN H RASHFORD PHD 1.0 0.0 X 0 0 0 KATHERINE G RICHARDSON 1.0 0.0 X 0 0 0 CATHERINE S RODRIGUEZ 1.0 0.0 X 0 0 0 CYNTHIA SALLEY 1.0 0.0 X 0 0 0 PATRICIA W SHEEHAN 1.0 0.0 X 0 0 0 LAURINDA SPEAR 1.0 0.0 X 0 0 0 CYRUS B SWEET III 1.0 0.0 X 0 0 0 MARGOT VOORHIES THOMPSON 1.0 0.0 X 0 0 0 JUDY C WEBB 1.0 0.0 X 0 0 0 JOHN D WEEDEN 1.0 0.0 X 0 0 0 CHRISTINA B WILSON 1.0 0.0 X 0 0 0 THOMAS N URBAN JR 1.0 0.0 X 0 0 0 PETER S GOLTRA 1.0 0.0 X 0 0 0 SIR GHILLEAN PRANCE FRS 1.0 0.0 X 0 0 0 HOWARD COX 1.0 0.0 X 0 0 0 HUGH W FOSTER 1.0 0.0 X 0 0 0 MARY E HANAHAN 1.0 0.0 X 0 0 0 THOMAS D HEWITT 1.0 0.0 X 0 0 0 ELIZABETH K MATTHEWS 1.0 0.0 X 0 0 0 CHARLES R WALKER 1.0 0.0 X 0 0 0 CHARLES R WICHMAN 1.0 0.0 X 0 0 0 CHARLES R CHIPPER WICHMAN JR 40.0 0.0 X 137917 0 6505 JANET L MAYFIELD 40.0 0.0 X 104000 0 6505 MICHAEL J SHEA 40.0 0.0 X 96000 0 0 JANET LEOPOLD 40.0 0.0 X 81170 0 6505 419087 0 19515 2 false false false Campbell Company One East Wacker Drive Suite 3350 CHICAGO IL 60601 Fundraising Counsel 198154 UNIVERSITY OF BRITISH COLUMBIA FINANCE DEPT 305 2075 WESTBROOK VANCOUVER, B.C. 0 CA BREADFRUIT RESEARCH 130855 2 182757 6937736 425735 7120493 EDUCATIONAL TOURS 110000 1603892 1603892 ALLERTON GARDENS MANAGEMENT & PROJECT FEES 900099 336450 336450 GOVERNMENT CONTRACTS 900099 787542 787542 2727884 247600 247600 0 0 30000 22098 7902 0 7902 7902 6210024 -14249 5564472 645552 -14249 631303 631303 73762 182757 175908 -102146 -102146 0 546820 255807 291013 291013 OTHER INCOME 900099 251409 251409 PARTNERSHIP INCOME 900099 -179575 33496 -213071 71834 10995883 2727884 33496 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31897089 32244745 7027541 7413407 25798126 26404806 64722756 66062958 67513508 70771858 X 845177 480004 15021 X false true X true true true X 14777177 5993630 3550933 5590530 7120493 37032763 0 0 14777177 5993630 3550933 5590530 7120493 37032763 15806545 21226218 285563 273689 603656 393177 244104 1800189 66711 103218 33496 203425 539529 265369 168096 58940 145596 1177530 40213907 13858696 0.52783 0.53645 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 161.00 1 1 true true 8465220 X X false false false 12173640 150000 1077240 0 545594 85701 12769585 12826308 262500 -337243 0 530510 47415 12173640 11335342 300000 1626607 0 362186 73455 12826308 11137381 125000 1079350 0 934487 71902 11335342 16691566 373150 -5123445 0 688787 115103 11137381 1.00000 false false 1335000 26281151 26281151 21477499 9627978 11849521 40000 40000 5347414 452527 822147 863386 863386 39856205 INVESTMENT IN LIMITED PARTNERS 7688574 F 7688574 BOTANICAL ART COLLECTION 465220 MARKS BOTANICAL LIBRARY 8000000 BENEFICIAL INT. IN PERPETUITY 2096686 10561906 0 0 X 11873825 480004 12741 734288 1227033 10646792 302526 46565 349091 10995883 10533623 12741 734288 747029 9786594 302526 61586 364112 10150706 Works of Art & Historical Treasures SCHEDULE D, PART III Financial Statements Footnote 1(g): Art objects are capitalized at cost, if purchased, or at fair value, if determinable, at the date of donation. The Botanical Art Collection consists of works - paintings, books, prints, etc of rare and endangered species. It is a world class collection of rare botanical volumes, prints, etc., some dating back to the 1500's. These works are studied and used by NTBG staff and visiting scholars engaged in the study of plants, and particularly rare and endangered plants (extant and extinct). NTBG has expended considerable effort and funds to provide proper facilities (temperature and humidity controlled) to protect this rare and extensive collection for use at present and in the future by botanical and other scholars. Use of Endowment Funds SCHEDULE D, PART V Endowment funds are used to support program services and general operation of the Garden. Conservation Easement Schedule D, Part II Line 5: The Garden received the contribution of a conservation easement in December 2008. It is the first gift of this type that the Garden has received since the organization's formation. A formal written policy regarding enforcement of the easement was adopted by the Garden. The conservation easement documentation includes under Section 4.1 Reserved Rights (of the Holder) terms regarding monitoring, inspection, violations, and enforcement of the easement. Line 9: The Garden's audited financial statements for 2012 reflect the value of the Conservation Easement contribution made to the Garden. FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 THE GARDEN DETERMINES WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE TAX AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITY. THE GARDEN PREVIOUSLY RECOGNIZED THE EFFECT OF INCOME TAX PROVISIONS ONLY IF SUCH POSITIONS WERE PROBABLE OF BEING SUSTAINED. OTHER ITEMS NOT INCLUDED IN TAX RETURN SCHEDULE D, PART XI & PART XII, LINE 2D ALLERTON EXPENSE REIMBURSEMENTS - $319,458 RECLASS P/S INCOME - $216,824 FUNDRAISING EXPENSES - $175,908 RENTAL EXPENSES - $ 22,098 TOTAL - $734,288 OTHER ITEMS NOT INCLUDED IN AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B K-1 INCOME NOT ON BOOKS - $(15,021) DONATED AUCTION ITEMS NOT RECORDED ON AUDITED FINANCIALS - $ 61,586 TOTAL - $ 46,565 OTHER ITEMS NOT INCLUDED IN AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XIII, LINE 4B DONATED AUCTION ITEMS NOT RECORDED ON AUDITED FINANCIALS - $61,586 true North America Grantmaking NONE 131000 East Asia and the Pacific Grantmaking NONE 5203 136203 136203 North America BREADFRUIT 131000 WIRE TRNSFR 0 N/A FMV East Asia and the Pacific BREADFRUIT 5203 WIRE TRNSFR 0 N/A FMV 2 0 false false false false false false PROCEDURE FOR MONITORING GRANT FUNDS OUTSIDE OF THE UNITED STATES SCHEDULE F, PART I, LINE 2 UNIVERSITY OF BRITISH COLUMBIA Dr. Susan J. Murch, Assistant Professor and Canada Research Chair, University of British Columbia, Okanagan, and Dr. Diane Ragone, Director of the Breadfruit Institute, NTBG, have been engaged in collaborative research projects on breadfruit since 2003 to further the institute's mission to promote the conservation and use of breadfruit for food and reforestation. Research activities focus on the extensive breadfruit germplasm collection at NTBG and include developing methods to micro-propagate varieties for conservation and distribution for tree planting projects; nutritional composition, seasonality and yield studies, insecticidal properties. Dr. Murch is an internationally renowned research scientist with broad expertise in conservation and micropropagation of food crops, medicinal, ornamental, and native plants, crop production, and analytical and organic chemistry. The Murch Natural Products Chemistry and Biotechnology laboratory (NPCB) at the Fipke Centre for Innovative Research contains an extensive assortment of analytical equipment including UPLC-ToF-MS, preparative and analytical mass spectrometers (MS), quantitative MS, proteomics MS, and plant biotechnology / controlled environment chambers not available at NTBG. Per a signed Memorandum of Understanding (MOU) (5-year duration) between NTBG and UBC, the parties collaborate on the joint investigation of breadfruit and scientific exchanges on subjects of mutual interest. The MOU provides a schedule of payments to UBC as well as schedule of consultation and reports on progress on research objectives. Narrative and financial reports are provided. SAMOAN BREADFRUIT RESEARCH In 2008, the National Tropical Botanical Garden (NTBG) and the Government of [Western] Samoa entered into a Memorandum of Understanding, signed by the Prime Minister of Samoa and the CEO/Director of NTBG. This MOU allows NTBG to distribute three Samoan breadfruit varieties globally through a horticultural partner, Cultivaris LLC. This benefit-sharing arrangement will support conservation and capacity building in Samoa, helping perpetuate traditional crop varieties and cultural knowledge. This landmark agreement underscores NTBG's commitment to the "Convention on Biological Diversity." Samoa, a sovereign island nation serves as steward for the people of Samoa, and of crops and crop varieties developed by the Samoans and their ancestors over millennia. These crops include seedless and seeded varieties of 'ulu (Artocarpus altilis) also known as breadfruit. Samoa desires to conserve its biodiversity, cultures and traditional knowledge, and to share the successes of these food crops with tropical nations throughout the world. NTBG has devoted considerable funds and decades of research in collecting, conserving, and curating breadfruit varieties throughout the world. This collection includes varieties collected from Samoa in the 1970s and 1980s. The NTBG shares the same vision of conserving plants, ecosystems and cultures and to share the successful varieties with people around the world. The NTBG has, through its own expenses, developed a system of cell culture for 'ulu which allows breadfruit plants to be mass produced and distributed. The NTBG has an agreement with Cultivaris, LLC. licensing Cultivaris to distribute plants derived from these cell cultures to growers throughout the world. The Samoan government designates NTBG as its agent/representative for distribution through Cultivaris of Samoan breadfruit varieties in the NTBG collection. The NTBG receives from Cultivaris a net licensing fee for every breadfruit plant sold by Cultivaris and returns fifty percent (50%) to the Samoan Government which agrees to use these funds to assist in research and development of new crops and new varieties for the Samoan people at the Nu'u Agricultural Research Station and at other sites as determined by the Prime Minister and the Minister of Agriculture. ADDITIONAL SCHEDULE F DISCLOSURE SCHEDULE F, PART II, LINE 3 NATIONAL TROPICAL BOTANICAL GARDEN PROVIDED GRANTS TO THE UNIVERSITY OF BRITISH COLUMBIA, AND THE GOVERNMENT OF WESTERN SAMOA. THE UNIVERSITY IS AN APPROVED 501(C)(3) ORGANIZATION. THE GOVERNMENT OF WESTERN SAMOA RECEIVES FUNDS FROM THE GARDEN TO CONDUCT RESEARCH ON NATIVE BREADFRUIT SPECIES. X X X X X X true CAMPBELL COMPANY ONE EAST WACKER DRIVE SUITE 3350 CHICAGO IL 60601 CAMPAIGN PLANNNING false 3231972 207655 3024317 3231972 207655 3024317 FL HI BALI HAI EVENT 125158 90701 34457 31976 11144 7680 4739 47315 MOONLIGHT/MUSIC 121666 92056 29610 29610 11475 14841 2210 9659 4 9695 9695 5259 256519 182757 73762 61586 22619 22521 6949 62233 175908 -102146 true SCHOLARSHIPS 3 9319 0 N/A N/A PROCEDURES FOR MONITORING USE OF GRANT FUNDS FORM 990, SCHEDULE I, PART I, LINE 2 GRANT FUNDS CONSIST OF SCHOLARSHIPS AND FINANCIAL AID, WHICH ARE GIVEN TO STUDENTS IN THE FORM OF TUITION REDUCTIONS OR WAIVERS. JIM NABORS TRUSTEE PURCHASE OF LAND X 1700000 1700000 false true true DOUGLAS M KINNEY TRUSTEE GARDEN RENEWAL PROJ X 1500000 1500000 false true true 3200000 DOUBLE GREEN LLC SEE SCHEDULE L DISCLOSURE 15318 PURCHASE ELECTRIC POWER false CHARLES R WICHMAN JR CHILD OF C. WICHMAN, TTEE 144422 SEE SCHEDULE L DISCLOSURE false ADDITIONAL SCHEDULE L DISCLOSURE SCHEDULE L, PART IV DOUBLE GREEN LLC IS OWNED BY DOUGLAS M. KINNEY, CYRUS B. SWEET III, HOLBROOK W. GOODALE, AND CHARLES R. WICHMAN, WHO ARE ALL TRUSTEES OF THE GARDEN. CHARLES R. WICHMAN: MR. WICHMAN'S SON, CHARLES R. "CHIPPER" WICHMAN, JR., RECEIVED COMPENSATION FROM THE GARDEN FOR SERVICES AS CHIEF EXECUTIVE OFFICER. PAYMENT AMOUNTS WERE DETERMINED BY INDIVIDUALS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION, AND ANY INTERESTED PERSONS RECUSED THEMSELVES IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY DISCLOSED BELOW. X 5 4310 REPLACEMENT COST X 3129 REPLACEMENT COST X 11831 REPLACEMENT COST X 31 346871 SELLING PRICE X 30 4788 REPLACEMENT COST X GIFT CERTIFICATES 60 46443 REPLACEMENT COST X PLANTS 9 2163 REPLACEMENT COST X ELECTRONICS 3 1200 REPLACEMENT COST X AIRLINE MILEAGE 1 5000 REPLACEMENT COST 0 false false false NON-CASH CONTRIBUTIONS DISCLOSURE SCHEDULE M, COLUMN B THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B OF SCHEDULE M. FOR GIFTS OF SECURITIES, EACH SEPARATE GIFT IS REPORTED AS A CONTRIBUTION FOR THE PURPOSES OF COLUMN B. RELATIONSHIPS BETWEEN TRUSTEES Part VI, Section A, line 2 D. Kinney, C. Sweet III, H.W. Goodale and Charles R. Wichman have a business relationship. D. Kinney and C. Sweet III have a business relationship. Charles R. Wichman and Charles R. Wichman Jr. have a family relationship. Holbrook W. Goodale and Charles R. Wichman have a family relationship. Douglas M. Kinney and Cyrus B. Sweet III have a family relationship. Sarah O. Hewitt and Thomas D. Hewitt have a family relationship. BOARD REVIEW OF FORM 990 Part VI, Section B, line 11A The controller works closely with the tax return preparers and receives a draft of the Form 990 to review. She reviews it and goes over any questions with the preparer. The draft 990 is then sent to the CFO, all members of the Executive Committee and all other members requesting a copy. This Executive committee has the authority to act for the Board. Any questions, comments or additions are communicated to the CFO and resolved prior to filing the return. Once the return is finalized, a copy of the final return is provided to the full voting board before the return is filed. COMPENSATION DETERMINATION FOR CEO & OFFICERS Part VI Section B line 15A & 15B The NTBG Board of Trustees in 2007 created a Compensation Committee and appointed certain Trustees to be its Members. All its Members were and are independent directors, none of whom have a conflict with respect to the compensation of the Officers of NTBG whose compensation is set by such Committee (namely the Director/CEO and the COO/CFO). This Committee meets annually, and is in charge of determining a reasonable and appropriate compensation package for each of these two key officers of NTBG. This Committee, consistent with the organization's philosophy, principles, mission and operations, gathered data regarding the annual salary and other monetary benefits for officers holding similar positions at comparable botanical gardens and at other nonprofit organizations, and this Committee used and uses this data and other available information (including evaluation of job performance) to make its determinations as to the annual salary and benefits for each of these two officers. The last CEO compensation review was performed in April 2012. The Committee's records include the recommendations adopted by the Committee each year as to the salary and benefits to be paid to these two NTBG Officers. The Committee's minutes also include a description of the comparable data considered, the members present at the meeting, and a record of each vote on the adopted recommendations. INFORMATION AVAILABLE TO PUBLIC FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE to the Public on its website. CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C A 'Conflict of Interest Questionnaire' is required to be completed by all officers, trustees, and key employees of the Garden on an annual basis to determine if any transactions could result in a conflict of interest. The completed forms are then sent to the Corporate Secretary for review, and any potential conflicts of interest are discussed with the CEO to determine any necessary further action. The Gardens monitor conflicts of interest throughout the year and as transactions arise, those individuals with a conflict of interest will recuse themselves from any decision-making regarding that particular transaction. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 GAIN FROM LIMITED PARTNERSHIP INVESTMENTS - $(15,021) JOHN T WATERHOUSE TRUST FIRST HAWAIIAN BANK PO BOX 3708 HONOLULU HI 96811 996048710 SUPPORT NTBG HI 501(C)(3) 11D NA true CHARITABLE REMAINDER TRUSTS (2) CHARITABLE GIVING WI NTBG TRUST CHARITABLE REMAINDER TRUST CHARITABLE GIVING CA NTBG TRUST false false true false false false false false false false false false false false false false false false false CHARITABLE REMAINDER TRUSTS (3) C 275993 CASH RECEIVED