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Lyon Arboretum Association

EIN 23-7429693 · Honolulu, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair55 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

FUND RAISING AND ADDITIONAL FINANCIAL SUPPORT FOR LYON ARBORETUM LOCATED IN HONOLULU, HAWAII

Income
$391,828
Spending
$137,205
Spent on programs
77%
Reserves
55.5 months of spending
Largest source of income
donations and private grants, 93%
Employees
1
Volunteers
60

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 85% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 55.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 65% of income.

  • Income trend

    15 of 15

    Income rose 670% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 55 out of 100. Higher than 18% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $27,268 spent. 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. 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.
  2. $26,147 spent. 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. 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.
  3. $22,158 spent. LA 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.
  4. $30,200 spent. SEEDLAB MASTERPLAN GREENHOUSE

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1975.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.