RAINBOW FRIENDS ANIMAL SANCTUARY: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- RAINBOW FRIENDS ANIMAL SANCTUARY (EIN 99-0353068)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202423199349200202
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T21:03:56-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 601025341 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J Sharp EA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16-1256 Moho Road | AddressLine1Txt |
| City | Kurtistown | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96760 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990353068 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAINBOW FRIENDS ANIMAL SANCTUARY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAIN | BusinessNameControlTxt |
| Phone | 8089825110 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1259 | AddressLine1Txt |
| City | KURTISTOWN | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96760 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MACHTELD KRIJGSMAN | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JONATHAN SHARP | PreparerPersonNm |
| PTIN | P03135469 | PTIN |
| Phone | 8089829052 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | RAINBOWFRIENDS.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $138,821 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $138,821 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $138,821 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $22,148 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,507 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $106,813 | OtherExpensesTotalAmt |
| Total Expenses | $135,468 | TotalExpensesAmt |
| Excess Or Deficit For Year | $3,353 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$76,207 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$121,655 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$194,509 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,030 | BOYAmt |
| EOY | $21,388 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,763 | BOYAmt |
| EOY | $161,968 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,793 | BOYAmt |
| EOY | $183,356 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,000 | BOYAmt |
| EOY | $377,865 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$76,207 | BOYAmt |
| EOY | -$194,509 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | RAINBOW FRIENDS ANIMAL SANCTUARY TAKES IN ANIMALS WHO ARE HOMELESS, PROVIDES MEDICAL CARE, SHELTER, LOVE AND PLAY AND FINDS THEM WONDERFUL NEW HOMES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO PROVIDE MEDICAL CARE, FOOD, HOUSING AND AFFECTION TO THE ANIMALS WHILE AWAITING ADOPTION.BY THE END OF 2023 50 DOGS AND 230 CATS WERE RESIDENTS AT THE SANCTUARY. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $104,766 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $104,766 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| MACHTELD KRIJGSMAN | ||
| President | 80.00 | $0 |
| LINDA BROOKS | ||
| Treasurer | 30.00 | $0 |
| MARCI KRIJGSMAN | ||
| Director | 10.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | Yes (true) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $259,000 | LoansToFromOfficersAmt |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA BROOKS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1259 | AddressLine1Txt |
| City | KURTISTOWN | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96760 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8089825110 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $300,112 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $698,151 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,437,637 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,598 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $138,821 | CurrentTaxYearAmt |
| Total | $2,635,319 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,545 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,525 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $127,414 | CurrentTaxYearMinus1YearAmt |
| Total | $218,134 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,007 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $107,691 | CurrentTaxYearMinus1YearAmt |
| Total | $130,998 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $328,062 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $736,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,485,162 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $295,703 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $138,821 | CurrentTaxYearAmt |
| Total | $2,984,451 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,984,451 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $328,062 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $736,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,485,162 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $295,703 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $138,821 | CurrentTaxYearAmt |
| Total | $2,984,451 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99200 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| MACHTELD KRIJGSMAN | |||||||
| PRESIDENT | PURCHASE SA | Yes (X) | $224,831 | $224,831 | false | Yes (true) | Yes (true) |
| MACHTELD KRIJGSMAN | |||||||
| PRESIDENT | HRR EXPENSE | Yes (X) | $105,000 | $34,169 | false | Yes (true) | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $259,000 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (47 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $843 |
| Other Expenses.1002 | Office Expenses $2371 |
| Other Expenses.1009 | Depreciation $2795 |
| Other Expenses.1012 | Insurance $1768 |
| Other Expenses.1 | VETERINARY SERVICES $24210 |
| Other Expenses.2 | ANIMAL FOOD $21479 |
| Other Expenses.3 | REPAIRS AND MAINTENANCE $10770 |
| Other Expenses.4 | SPAY AND NEUTER $9505 |
| Other Expenses.5 | ANIMAL TRANSPORTATION $6881 |
| Other Expenses.6 | TELEPHONE $5408 |
| Other Expenses.7 | ANIMAL MEDICINE $4633 |
| Other Expenses.8 | ELECTRICITY $3287 |
| Other Expenses.9 | AUTO EXPENSE $2996 |
| Other Expenses.10 | UTILITIES $2740 |
| Other Expenses.11 | UNEMPLOYMENT HI $1604 |
| Other Expenses.12 | BANK CHARGES $1532 |
| Other Expenses.13 | ANIMAL SUPPLIES $1462 |
| Other Expenses.14 | EMPLOYEE WITHHOLDING HI $727 |
| Other Expenses.15 | MICROCHIPS $685 |
| Other Expenses.16 | ADOPTION EVENT $400 |
| Other Expenses.17 | PROPERTY TAX $312 |
| Other Expenses.18 | GROOMER $152 |
| Other Expenses.19 | LICENSE AND FEES $109 |
| Other Expenses.20 | ADOPTION REFUND $100 |
| Other Expenses.21 | DONATION PROCESSING FEES $37 |
| Other Expenses.22 | HI SALES TAX $7 |
| Total Liabilities.1006 | Payable to Officers, Directors, Etc. - Beginning $259000 Payable to Officers, Directors, Etc. - Ending $259000 |
| Total Liabilities.1 | 2021 FEDERAL PAYROLL TAX OWED - Beginning $0 2021 FEDERAL PAYROLL TAX OWED - Ending $5224 |
| Total Liabilities.2 | 2021 MEDICARE PAYROLL TAX OWED - Beginning $0 2021 MEDICARE PAYROLL TAX OWED - Ending $5740 |
| Total Liabilities.3 | 2021 SOCIAL SECURITY PAYROLL TAX OWED - Beginning $0 2021 SOCIAL SECURITY PAYROLL TAX OWED - Ending $20222 |
| Total Liabilities.4 | 2021 STATE PAYROLL TAX OWED - Beginning $0 2021 STATE PAYROLL TAX OWED - Ending $7029 |
| Total Liabilities.5 | 2021 UNEMPLOYMENT TAX OWED - Beginning $0 2021 UNEMPLOYMENT TAX OWED - Ending $1162 |
| Total Liabilities.6 | 2022 FEDERAL PAYROLL TAX OWED - Beginning $0 2022 FEDERAL PAYROLL TAX OWED - Ending $7346 |
| Total Liabilities.7 | 2022 MEDICARE PAYROLL TAX OWED - Beginning $0 2022 MEDICARE PAYROLL TAX OWED - Ending $4323 |
| Total Liabilities.8 | 2022 SOCIAL SECURITY PAYROLL TAX OWED - Beginning $0 2022 SOCIAL SECURITY PAYROLL TAX OWED - Ending $18180 |
| Total Liabilities.9 | 2022 STATE PAYROLL TAX OWED - Beginning $0 2022 STATE PAYROLL TAX OWED - Ending $7647 |
| Total Liabilities.10 | 2022 UNEMPLOYMENT TAX OWED - Beginning $0 2022 UNEMPLOYMENT TAX OWED - Ending $9358 |
| Total Liabilities.11 | 2023 FEDERAL PAYROLL TAX OWED - Beginning $0 2023 FEDERAL PAYROLL TAX OWED - Ending $1032 |
| Total Liabilities.12 | 2023 MEDICARE PAYROLL TAX OWED - Beginning $0 2023 MEDICARE PAYROLL TAX OWED - Ending $745 |
| Total Liabilities.13 | 2023 SOCIAL SECURITY PAYROLL TAX OWED - Beginning $0 2023 SOCIAL SECURITY PAYROLL TAX OWED - Ending $3184 |
| Total Liabilities.14 | 2023 STATE PAYROLL TAX OWED - Beginning $0 2023 STATE PAYROLL TAX OWED - Ending $1373 |
| Total Liabilities.15 | DEBT TO ALOHA VET - Beginning $0 DEBT TO ALOHA VET - Ending $10000 |
| Total Liabilities.16 | DEBT TO ENTERPRISE RENTAL CAR - Beginning $0 DEBT TO ENTERPRISE RENTAL CAR - Ending $8000 |
| Total Liabilities.17 | DEBT TO VERIZON - Beginning $0 DEBT TO VERIZON - Ending $2300 |
| Total Liabilities.18 | DEBT TO SERVICES METAL WASTE BIN - Beginning $0 DEBT TO SERVICES METAL WASTE BIN - Ending $2000 |
| Total Liabilities.19 | DEBT TO HILLS PET - Beginning $0 DEBT TO HILLS PET - Ending $3500 |
| Total Liabilities.20 | DEBT TO HAWAII WATER DEPARTMENT - Beginning $0 DEBT TO HAWAII WATER DEPARTMENT - Ending $500 |