Longview Arboretum and Nature Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PURPOSE OF ORGANIZATION IS TO BUILD AN ARBORETUM AND NATURE CENTER. THE ARBORETUM AND NATURE CENTER IS OPEN TO THE GENERAL PUBLIC FOR A NOMINAL ADMISSION CHARGE. THE PRIMARY MISSION IS TO PROVIDE VISITORS TO THE ARBORETUM WITH EDUCATION AND RECREATION.
- Income
- $670,705
- Spending
- $695,470
- Spent on programs
- 89%
- Reserves
- -1.4 months of spending
- Largest source of income
- donations and private grants, 42%
- Employees
- 13
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
Weak: 48 out of 100. Higher than 12% of charities in its peer group (environment, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 14% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
5 of 15Income fell 21% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 16 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
Good: 71 out of 100. Higher than 37% of charities in its peer group (environment, $250k to $1m).
Independent board
25 of 2516 of 16 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
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
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, 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 (3)
- 2022 WAS A YEAR OF MAJOR CLEANUP AND RENOVATIONS FOR SEVERAL AREAS OF THE ARBORETUM. THE KOMATSU GARDENS RENOVATIONS INCLUDED A NEW ROOF, DRAINAGE WORK, PLANTINGS,IRRIGATION AND BAMBOO FENCING. THE SENSORY GARDEN RECEIVED A NEW STONE CONE, PLANTERS, WALKING PATHS AND WHICWAY SIGNS. THE OVERALL PROPERTY CLEANUP AND RENOVATIONS INCLUDED A NEW PRIVACY FENCE AROUND THE MAINTENANCE YARD; THE REMOVAL OF DEAD AND HAZARDOUS TREES; PLANTING OF SPRING, SUMMER, FALL AND WINTER PLANTS; INSTALLATION OF SEVERAL MEMORIAL BENCHES; REPOSITIONING OF TRASH RECEPTACLES; MAINTENANCE ON BOULDERS ALONG RIVULET; REWORKING OF DRAINAGE CULVERT ADJACENT TO WALKING PATHS FOR SAFETY REASONS; CLEARING OF BRUSH AND TREES FOR WEST SERVICE ROAD; IRRIGATION REPAIRS THROUGHOUT THE GARDENS; INSTALLATION OF CULVERT ON SOUTH END OF MAINTENANCE YARD; AND PLANTED TWENTY THREE 14FT TALL OAK TREES IN AN ALLEE IN GREAT LAWN. THE CONCERT SERIES AND GARDEN PARTY FUNCTIONED AS BOTH A FUNDRAISER AND PROVIDED ATTENDEES THE OPPORTUNITY TO VISIT THE GARDENS. RENOVATION ON THE EVENT CENTER HAS BEGUN AND INCLUDED MAJOR ELECTRICAL UPGRADES FOR EVENTS AS WELL AS A NEW ROOF WITH INSULATION AND FIRE SUPPRESSION SYSTEM. 2022 WAS A YEAR OF MAJOR CLEANUP AND RENOVATIONS FOR SEVERAL AREAS OF THE ARBORETUM. THE KOMATSU GARDENS RENOVATIONS INCLUDED A NEW ROOF, DRAINAGE WORK, PLANTINGS,IRRIGATION AND BAMBOO FENCING. THE SENSORY GARDEN RECEIVED A NEW STONE CONE, PLANTERS, WALKING PATHS AND WHICWAY SIGNS. THE OVERALL PROPERTY CLEANUP AND RENOVATIONS INCLUDED A NEW PRIVACY FENCE AROUND THE MAINTENANCE YARD; THE REMOVAL OF DEAD AND HAZARDOUS TREES; PLANTING OF SPRING, SUMMER, FALL AND WINTER PLANTS; INSTALLATION OF SEVERAL MEMORIAL BENCHES; REPOSITIONING OF TRASH RECEPTACLES; MAINTENANCE ON BOULDERS ALONG RIVULET; REWORKING OF DRAINAGE CULVERT ADJACENT TO WALKING PATHS FOR SAFETY REASONS; CLEARING OF BRUSH AND TREES FOR WEST SERVICE ROAD; IRRIGATION REPAIRS THROUGHOUT THE GARDENS; INSTALLATION OF CULVERT ON SOUTH END OF MAINTENANCE YARD; AND PLANTED TWENTY THREE 14FT TALL OAK TREES IN AN ALLEE IN GREAT LAWN. THE CONCERT SERIES AND GARDEN PARTY FUNCTIONED AS BOTH A FUNDRAISER AND PROVIDED ATTENDEES THE OPPORTUNITY TO VISIT THE GARDENS. RENOVATION ON THE EVENT CENTER HAS BEGUN AND INCLUDED MAJOR ELECTRICAL UPGRADES FOR EVENTS AS WELL AS A NEW ROOF WITH INSULATION AND FIRE SUPPRESSION SYSTEM.
- $617,969 spent. THE ARBORETUM WAS OPEN TO THE GENERAL PUBLIC. THROUGH THE SKILLS AND EXPERIENCE OF THE EXECUTIVE DIRECTOR, THE ARBORETUM WAS ABLE TO PROVIDE EDUCATION AND INFORMATION TO VISITORS REGARDING THE PLANTS AND STRUCTURE OF THE GARDENS. DURING YEAR 2022 THE ARBORETUM CONTINUED USING THE NEWLY FURNISHED CHILDREN'S ROOM FOR CLASSES AND EXPLANATIONS TO SCHOOLS AND CHILREN'S GROUPS ABOUT THE PLANTS AND ECOSYSTEMS OF THE AREA. THEY ALSO SPONSORED SUMMER CLASSES FOR CHILDREN'S GROUPS AND HOSTED PLANT SEMINARS FOR CHILDREN INTERESTED IN GARDENING.
- THE ARBORETUM WAS OPEN TO THE GENERAL PUBLIC. THROUGH THE SKILLS AND EXPERIENCE OF THE EXECUTIVE DIRECTOR, THE ARBORETUM WAS ABLE TO PROVIDE EDUCATION AND INFORMATION TO VISITORS REGARDING THE PLANTS AND STRUCTURE OF THE GARDENS. DURING YEAR 2022 THE ARBORETUM CONTINUED USING THE NEWLY FURNISHED CHILDREN'S ROOM FOR CLASSES AND EXPLANATIONS TO SCHOOLS AND CHILREN'S GROUPS ABOUT THE PLANTS AND ECOSYSTEMS OF THE AREA. THEY ALSO SPONSORED SUMMER CLASSES FOR CHILDREN'S GROUPS AND HOSTED PLANT SEMINARS FOR CHILDREN INTERESTED IN GARDENING.
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
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? Worth knowing.
Status was revoked on May 15, 2015 for not filing returns for three years, and reinstated on May 15, 2015.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 2024.
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 November 2015.
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 October 21, 2026.
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