Friends of Vallarta Botanical Gardens Ac
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Support the Vallarta Botanical Gardens A.C. through fundraising, cooperation and service in pursuit of their goal of creating Mexico's foremost botanical garden for the discovery, study, propagation, conservation and display of Mexican native and exotic plants for the enjoyment of Puerto Vallarta's residents and visitors.
- Income
- $531,125
- Spending
- $467,199
- Spent on programs
- 93%
- Reserves
- 5.2 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 14
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 81 out of 100. Higher than 52% of charities in its peer group (environment, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 5.2 months of spending.
Debt
16 of 20It owes 23% of what it owns.
Living within its means
15 of 15Income exceeded spending by 12% of income.
Income trend
15 of 15Income rose 75% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 42% of charities in its peer group (environment, $250k to $1m).
Independent board
25 of 2511 of 14 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (2)
- $432,352 spent. Friends of Vallarta Botanical Gardens, A.C. is a U.S. public charity that supports the charitable, educational, scientific, and conservation mission of Vallarta Botanical Gardens through fundraising, donor stewardship, and grantmaking. During 2025, Friends raised charitable contributions from U.S. donors and awarded purpose-restricted grants to support charitable programs, conservation initiatives, environmental education, accessibility, and capital improvements at Vallarta Botanical Gardens. Grant funding supported the initial phase of an emergency backup generator project to improve operational resilience and visitor safety during power outages, the acquisition of an accessible golf cart to improve access for visitors with mobility limitations, and employee recognition initiatives that furthered the Gardens' charitable mission.
- Friends also awarded grants to advance conservation, scientific research, and environmental education. Funding supported a collaborative project with the International Oak Society to propagate and reintroduce endangered Mexican oak species, botanical research on endangered magnolia and pine species through the Franklinia Foundation, and environmental education programs serving approximately 1,080 local schoolchildren.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 October 13, 2026.
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 November 6, 2026.
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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2007.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.