Friends of Amy B H Greenwell Ethnobotanical Garden

Nonprofit profile at a glance

EIN
812793124
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Captain Cook, HI, USA
Phone
8086568976
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$707,537
Expenses
$509,471
Assets
$2,183,643
Liabilities
$90,203

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • NOA KEKUEWA LINCOLN (PRESIDENT)

Highest reported compensation

  • LOUIS PUTZEL (EXECUTIVE DI): $63,107 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

As stewards of amy greenwell ethnobotanical garden and community forest, we cultivate opportunities to engage with hawai'i's unique biocultural heritage through place-based education, community-driven conservation, and collaborative research. We will protect the garden in perpetuity, restoring its living collections and cultural sites, and build partnerships that support a thriving, resilient landscape and agroecological sustainability. Ka m? Lama ? Ana i ka mo? Omeheu. I mea e ola ai mai k? Ia mua aku-preserving culture. So that there is life to come.

What it reported doing in 2024

Organizational growth and leadership the friends of amy b.h. Greenwell ethnobotanical garden ("the garden") built out its permanent staff to seven, including new hires in education and forest maintenance. Staff undertook professional training in program management, conservation partnerships, first aid, and sustainable propagation techniques. A doris duke conservation fellow completed a community network study in the summer, and the garden was preparing to host its first kupu/americorps conservation leadership development program intern in early 2025. Digital outreach expanded significantly, with a redesigned website, increased social media presence, and multimedia documentation of the garden's programs. Native plant nursery and conservation the garden distributed a total of 898 trees and 563 plants in 2024 through a combination of giveaways, public sales, and restoration partnerships. Over 50 native, endemic, and polynesian-introduced species were propagated and shared, including rare taxa like brighamia insignis, hibiscus clayi, and santalum paniculatum. Outplanting on garden grounds also resumed, with native trees and plants such as scaevola chamissoniana added to the landscape. 1,600 square feet of new nursery space was completed, including a pest-control quarantine zone. Public events and community engagement a sunday farmers market in the garden parking lot continued as a vibrant weekly gathering, supporting over 500 visitors each week and reinforcing connections between local agriculture, conservation, and community. Highlights of the year included a highly successful arbor day celebration in november, drawing 375 attendees for tree giveaways, plant sales, cultural demonstrations, and educational booths. In total, ageg hosted 21 public education and outreach events in 2024, including an ongoing monthly ethnobotany talk and potluck series featuring expert speakers on topics such as traditional farming, edible invasives, and biocultural restoration. These events strengthened community dialogue and were made available online for wider access.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 85
  • Accountability: 84
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 63
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $42.64 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 4.29; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 45.7% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -16.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 82.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $421K in reported program spending
  • Leadership: top reported pay $63K · 15 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.