OHUOKALANI CHARITABLE FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OHUOKALANI CHARITABLE FOUNDATION (EIN 99-0345409)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-30
- IRS object ID
- 202521509349101212
- Schema version
- 2024v5.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Distribution From Corpus Election
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Land Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-30T15:03:34-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990237347 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHATA CHUN YUEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3684 WAIALAE AVENUE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990345409 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHUOKALANI CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHUO | BusinessNameControlTxt |
| Phone | 8082597948 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 99-025 LOHEA PLACE | AddressLine1Txt |
| City | AIEA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967013096 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE AKINA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8082253748 | PhoneNum |
| Signature | 2025-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRIS QY YUEN | PreparerPersonNm |
| PTIN | P00646551 | PTIN |
| Phone | 8087358585 | PhoneNum |
| Preparation | 2025-05-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,780,172 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $51,900 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $2,349 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2,349 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $36,008 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $36,008 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $9,600 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $9,600 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $9,600 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $17,366 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $362,915 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $17,366 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $117,223 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $65,323 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $31,450 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $31,450 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $10,550 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,638 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $7,912 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $11,905 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $11,905 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $288 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $288 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $39,613 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $4,812 | DeprecAndDpltnNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $1,130 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $1,130 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $120,216 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $4,500 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $72,071 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $215,152 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $24,143 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $112,563 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $75,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $75,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $290,152 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $24,143 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $187,563 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$172,929 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $41,180 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $199,833 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | -$57,790 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | -$57,790 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $1,276,443 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,462,417 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,462,417 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $69,782 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $94,860 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $94,860 | CorporateBondsEOYFMVAmt |
| Invst Land Cost Or Other Basis | $875,000 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $5,615 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $874,198 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $869,385 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $869,385 | LandBldgInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $2,451,900 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $40,600 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $2,394,200 | LandBOYAmt |
| Land EOY | $2,411,300 | LandEOYAmt |
| Land EOYFMV | $2,411,300 | LandEOYFMVAmt |
| Total Assets BOY | $4,814,456 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,780,172 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,780,172 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $4,814,456 | CapitalStockBOYAmt |
| Capital Stock EOY | $4,780,172 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $0 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,814,456 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,780,172 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,814,456 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,780,172 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,814,456 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$172,929 | ExcessRevenueOverExpensesAmt |
| Other Increases | $138,645 | OtherIncreasesAmt |
| Subtotal | $4,780,172 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,780,172 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | PUBLICLY TRADED SECURITIES | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Gross Sales Price | $362,915 | GrossSalesPriceAmt |
| Cost Or Other Basis | $345,549 | CostOrOtherBasisAmt |
| Gain Or Loss | $17,366 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $17,366 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $17,366 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $572 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $572 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $572 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,364 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $1,364 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $792 | OverpaymentAmt |
| Applied To ES Tax | $792 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | HI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | MICHELLE AKINA | IndividualWithBooksNm |
| Phone | 8082253748 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 99-025 LOHEA PL | AddressLine1Txt |
| City | AIEA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| MICHELLE AKINA | ||||||||
| 99-025 LOHEA PLACE | AIEA | HI | 967013096 | PRESIDENT/DIRECTOR | 12.00 | $0 | $0 | $0 |
| SHELLY AKINA | ||||||||
| 240 GALICE CREEK | MERLIN | OR | 97532 | TREASURER/DIRECTOR | 1.00 | $0 | $0 | $0 |
| SHANA KARRAS | ||||||||
| 34455 SUNLIGHT DRIVE | YUCAIPA | CA | 92399 | SECRETARY/DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | TO PROVIDE FUNDING FOR THE CONTINUANCE/RE-ESTABLISHMENT OF HAWAIIAN ENDEMIC/INDIGENOUS FLORA/FAUNA AND THE PRESERVATION/RESTORATION OF HAWAIIAN CULTURAL AND ARCHEOLOGICAL SITES. | Description1Txt |
| Expenses1 | $65,000 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,525,968 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $42,369 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $875,000 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,443,337 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $2,443,337 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $36,650 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,406,687 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $120,334 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $120,334 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $572 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $572 | TotalTaxAmt |
| Distributable Before Adj | $119,762 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $119,762 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $119,762 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $187,563 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $187,563 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $119,762 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $5,349 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $6,215 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $3,120 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $5,639 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $20,323 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $187,563 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $119,762 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $67,801 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $88,124 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $5,349 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $82,775 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $6,215 | ExcessFromYear4Amt |
| Excess From Year3 | $3,120 | ExcessFromYear3Amt |
| Excess From Year2 | $5,639 | ExcessFromYear2Amt |
| Excess From Current Year | $67,801 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| BISHOP MUSEUM | |||||||
| 1525 BERNICE STREET | HONOLULU | HI | 96817 | NONE | PUBLIC CHARITY | TO SUPPORT PROGRAMS FOR THE PRESERVATION AND PROMOTION OF THE ABORIGINAL HAWAIIAN CULTURE AS IT WAS FROM 1820-1920 | $15,000 |
| HAWAII LAND TRUST | |||||||
| 126 QUEEN STREET SUITE 306 | HONOLULU | HI | 96813 | NONE | PUBLIC CHARITY | TO SUPPORT CONSERVATION OF HAWAI'I LAND, FAUNA AND FLORA. WE APPRECIATE THE GREAT WORK HILT IS DOING IN CONSERVATION ACROSS THE ISLANDS | $15,000 |
| HONOLULU MUSEUM OF ART | |||||||
| 900 S BERETANIA STREET | HONOLULU | HI | 96814 | NONE | PUBLIC CHARITY | TO SUPPORT PROGRAMS FOR THE PRESERVATION AND PROMOTION OF THE ABORIGINAL HAWAIIAN CULTURE AS IT WAS FROM 1820-1920 | $15,000 |
| MANOA HERITAGE CENTER | |||||||
| 2856 OAHU AVE | HONOLULU | HI | 96822 | NONE | PUBLIC CHARITY | TO SUPPORT PRESERVATION OF HAWAIIAN ARCHEOLOGICAL SITES | $5,000 |
| NATURE CONSERVANCY | |||||||
| 923 NUUANU AVE | HONOLULU | HI | 96817 | NONE | PUBLIC CHARITY | TO SUPPORT CONSERVATION OF HAWAI'I LAND, FAUNA AND FLORA | $15,000 |
| PUNAHOU SCHOOL | |||||||
| 1601 PUNAHOU STREET | HONOLULU | HI | 96822 | NONE | PUBLIC CHARITY | TO SUPPORT PROGRAMS FOR IKE HAWAI'I | $5,000 |
| WAIMANALO HEALTH CENTER | |||||||
| 41-1295 KALANIANAOLE HWY | WAIMANALO | HI | 96795 | NONE | PUBLIC CHARITY | SUPPORT GENERAL OPERATIONS AND THE DR. CHARMAN J. AKINA MEMORIAL SCHOLARSHIP | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $75,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,349 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $36,008 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $9,600 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $17,366 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $65,323 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $65,323 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (4 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| CHARMAN J AKINA TRUST | ||||||
| 1 | 99-024 LOHEA PLACE | AIEA | HI | 96701 | $5,900 | Yes (X) |
| CHARMAN J AKINA TRUST | ||||||
| 2 | 99-024 LOHEA PLACE | AIEA | HI | 96701 | $2,900 | Yes (X) |
| CHARMAN J AKINA TRUST | ||||||
| 3 | 99-024 LOHEA PLACE | AIEA | HI | 96701 | $6,500 | Yes (X) |
| CHARMAN J AKINA TRUST | ||||||
| 4 | 99-024 LOHEA PLACE | AIEA | HI | 96701 | $36,600 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (4 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | CONSERVATION LAND HANA HWY, HANA, HAWAII 96713 | $5,900 | 2024-02-09 |
| 2 | CONSERVATION LANDHANA HWY, HANA, HAWAII 96713 | $2,900 | 2024-02-09 |
| 3 | CONSERVATION LANDHANA HWY, HANA, HAWAII 96713 | $6,500 | 2024-02-09 |
| 4 | CONSERVATION LANDHANA HWY, HANA, HAWAII 96713 | $36,600 | 2024-02-09 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEES ACCOUNTING | CategoryTxt |
| Amt | $10,550 | Amt |
| Net Investment Income | $2,638 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $7,912 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (8 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Computation MethodComputationMethodTxt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt | Prior Year DepreciationPriorYearDepreciationAmt | LifeLifeRt |
|---|---|---|---|---|---|---|---|
| LAND | 2023-11-01 | $778,750 | L | $0 | $0 | ||
| BUILDING | 2023-11-01 | $96,250 | SL | $4,813 | $0 | $802 | 20.000000000000 |
| LAND | 2023-11-01 | $1,704,000 | L | $0 | $0 | ||
| BUILDING | 2023-11-01 | $696,000 | SL | $34,800 | $0 | $5,800 | 20.000000000000 |
| LAND - 11001012 | 2024-02-09 | $5,900 | L | $0 | $0 | ||
| LAND - 11001014 | 2024-02-09 | $2,900 | L | $0 | $0 | ||
| LAND - 11001013 | 2024-02-09 | $6,500 | L | $0 | $0 | ||
| LAND - 29013013 | 2024-02-09 | $36,600 | L | $0 | $0 |
Distribution From Corpus Election DistributionFromCorpusElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | PURSUANT TO IRS SEC. 4942(H)(2) AND REG. 53.4942(A)-3(D)(2), THE FOUNDATION HERBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF CORPUS. | ElectionDesc |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | CHARLES SCHWAB MUTUTAL FUNDS | BondNm |
| EOY Book Value | $94,860 | EOYBookValueAmt |
| EOYFMV | $94,860 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | CHARLES SCHWAB MUTUTAL FUNDS | StockNm |
| EOY Book Value | $1,462,417 | EOYBookValueAmt |
| EOYFMV | $1,462,417 | EOYFMVAmt |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| LAND | $778,750 | $0 | $778,750 |
| BUILDING | $96,250 | $5,615 | $90,635 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (6 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| LAND | $1,704,000 | $0 | $1,704,000 |
| BUILDING | $696,000 | $40,600 | $655,400 |
| LAND - 11001012 | $5,900 | $0 | $5,900 |
| LAND - 11001014 | $2,900 | $0 | $2,900 |
| LAND - 11001013 | $6,500 | $0 | $6,500 |
| LAND - 29013013 | $36,600 | $0 | $36,600 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEES LEGAL | CategoryTxt |
| Legal Fees | $31,450 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $31,450 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE | $8,491 | $0 | $3,040 |
| UTILITIES | $3,348 | $0 | $3,348 |
| REAL PROPERTY TAXES | $19,678 | $4,500 | $14,719 |
| REPAIRS AND MAINTENANCE | $73,144 | $0 | $35,409 |
| PLANNING | $15,555 | $0 | $15,555 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NET UNREALIZED GAIN ON INVESTMENT | Desc |
| Amt | $138,645 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEES INVESTMENT MANAGEMENT | CategoryTxt |
| Amt | $11,905 | Amt |
| Net Investment Income | $11,905 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | GENERAL EXCISE TAX | CategoryTxt |
| Amt | $288 | Amt |
| Net Investment Income | $288 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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