NA AINA KAI BOTANICAL GARDENS: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- NA AINA KAI BOTANICAL GARDENS (EIN 99-0344486)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-09-28
- IRS object ID
- 202032729349100328
- Schema version
- 2019v5.1
- 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
- General Explanation Attachment
- Investments Corp Stock Schedule
- Investments Land Schedule2
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-09-28T20:03:00-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261659234 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CW ASSOCIATES CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 BISHOP STREET SUITE 1040 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990344486 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA 'AINA KAI BOTANICAL GARDENS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NAAI | BusinessNameControlTxt |
| Phone | 8088280525 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1134 | AddressLine1Txt |
| City | KILAUEA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967541134 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES S O'NEILL | PersonNm |
| Person Title | CHAIRPERSON & EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8088280525 | PhoneNum |
| Signature | 2020-09-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELANIE A KING | PreparerPersonNm |
| PTIN | P00220997 | PTIN |
| Phone | 8085311040 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.53.223.34 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-28 | IPDt |
| IP Tm | 14:56:31 | IPTm |
| IP Timezone | HS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 90D17378D355309A87D655311BCD3658B9A7649F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 90D17378D355309A87D655311BCD3658B9A7649F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $70,591,219 | FMVAssetsEOYAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $4,614,858 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $35,446 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $35,446 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $35,446 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $754,553 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $754,553 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $754,553 | DividendsAdjNetIncmAmt |
| Gross Rents Rev And Expnss | $215,786 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $215,786 | GrossRentsNetInvstIncmAmt |
| Gross Rents Adj Net Incm | $215,786 | GrossRentsAdjNetIncmAmt |
| Net Rental Income Or Loss | $215,786 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $27,726 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $7,651,075 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,561,069 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Gross Sales Less Ret And Allwnc | $138,318 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $69,263 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $69,055 | GrossProfitRevAndExpnssAmt |
| Gross Profit Adj Net Incm | $69,055 | GrossProfitAdjNetIncmAmt |
| Other Income Rev And Expnss | $337,820 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $4,246 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $337,820 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $6,055,244 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,571,100 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $1,412,660 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $284,604 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $56,921 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $170,762 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $113,842 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,010,714 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $189,046 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $820,543 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $197,523 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $29,292 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $168,231 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $38,508 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $38,508 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $127,038 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $127,038 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $127,038 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $187,948 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $20,667 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $39,795 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $143,120 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $707,557 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $3,685 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $28,613 | DeprecAndDpltnAdjNetIncmAmt |
| Trav Conf Meeting Rev And Expnss | $1,230 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $1,230 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,225,509 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $15,363 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,208,214 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,780,631 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $208,311 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $599,909 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,493,688 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,780,631 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $208,311 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $599,909 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,493,688 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,274,613 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,362,789 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $812,751 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $214,890 | CashBOYAmt |
| Cash EOY | $163,918 | CashEOYAmt |
| Cash EOYFMV | $163,918 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $726,299 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,088,587 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,088,587 | SavAndTempCashInvstEOYFMVAmt |
| Other Nts And Loans Rcvbl BOY | $425,000 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $0 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Inventories BOY | $84,750 | InventoriesBOYAmt |
| Inventories EOY | $76,323 | InventoriesEOYAmt |
| Inventories EOYFMV | $76,323 | InventoriesEOYFMVAmt |
| Corporate Stock BOY | $13,972,131 | CorporateStockBOYAmt |
| Corporate Stock EOY | $18,544,494 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $18,544,494 | CorporateStockEOYFMVAmt |
| Invst Land Cost Or Other Basis | $283,940 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $164,522 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $98,000 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $119,418 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $119,418 | LandBldgInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $45,564,951 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,472,589 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $35,332,538 | LandBOYAmt |
| Land EOY | $35,092,362 | LandEOYAmt |
| Land EOYFMV | $35,092,362 | LandEOYFMVAmt |
| Other Assets BOY | $13,977,639 | OtherAssetsBOYAmt |
| Other Assets EOY | $14,506,117 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $14,506,117 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $64,831,247 | TotalAssetsBOYAmt |
| Total Assets EOY | $70,591,219 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $70,591,219 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $3,593 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $5,524 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $5,169 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $6,295 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $8,762 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,819 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | 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 | $64,822,485 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $70,579,400 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $64,831,247 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $70,591,219 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $64,822,485 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,274,613 | ExcessRevenueOverExpensesAmt |
| Other Increases | $3,482,302 | OtherIncreasesAmt |
| Subtotal | $70,579,400 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $70,579,400 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (6 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| MORGAN STANLEY #505 | P | $13,542 | $12,443 | $1,099 | $1,099 |
| MORGAN STANLEY #505 | P | $4,113,987 | $3,014,143 | $1,099,844 | $1,099,844 |
| MORGAN STANLEY #807 | P | $1,207,887 | $1,260,347 | -$52,460 | -$52,460 |
| MORGAN STANLEY #807 | P | $1,271,661 | $848,236 | $423,425 | $423,425 |
| MORGAN STANLEY #825 | P | $415,821 | $406,511 | $9,310 | $9,310 |
| MORGAN STANLEY #825 | P | $628,177 | $548,326 | $79,851 | $79,851 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,561,069 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$42,051 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $2,783,673 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $19,058,044 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.146063 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $4,045,236 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $18,957,292 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.213387 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $4,181,623 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $16,984,204 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.246207 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $3,618,687 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $16,190,603 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.223505 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $4,001,210 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $11,655,864 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.343279 | DistributionYr5Rt |
| Total Distribution | 1.172441 | TotalDistributionRt |
| Average Distribution | 0.234488 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $18,883,913 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $4,428,051 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $23,628 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $4,451,679 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,072,177 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $47,256 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $47,256 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $47,256 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $40,000 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $13,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $53,000 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $5,744 | OverpaymentAmt |
| Applied To ES Tax | $5,744 | 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 | Yes (1) | 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 | WWW.NAAINAKAI.ORG | WebsiteAddressTxt |
| Individual With Books | NA 'AINA KAI BOTANICAL GARDENS | IndividualWithBooksNm |
| Phone | 8088280525 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1134 | AddressLine1Txt |
| City | KILAUEA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967541134 | 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 | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| 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 (7 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 |
|---|---|---|---|---|---|---|---|---|
| JOYCE H DOTY | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | VICE PRES/DIRECTOR | 30.00 | $0 | $0 | $0 |
| CHARLES S O'NEILL | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | CHAIR/PRES/SECR/EXECUTIVE DIRECTOR | 50.00 | $192,308 | $5,769 | $0 |
| SALLY PSAILA | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | TREASURER/DIRECTOR | 3.00 | $0 | $0 | $0 |
| CHRIS YORK | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | DIRECTOR | 3.00 | $0 | $0 | $0 |
| LORI TAIRA | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| MARTHA FERNANDES | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | DIRECTOR/HORTICULTURIST | 50.00 | $72,875 | $13,652 | $0 |
| PHIL DOW | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | FORMER DIRECTOR | 2.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt | Expense AccountExpenseAccountAmt |
|---|---|---|---|---|---|---|---|---|
| ROBERTO IGAYA | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | GROUNDS CREW MANAGER | 40.00 | $74,997 | $10,910 | $0 |
| CHRISTOPHER FERNANDES | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | MECHANIC | 60.00 | $66,575 | $13,888 | $0 |
| ERWIN PASCUAL | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | CARPENTER | 50.00 | $63,912 | $12,426 | $0 |
| MARTI M BERRETT | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | EVENTS DIRECTOR | 40.00 | $61,428 | $7,861 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PETITT ENTERPRISES | |||||
| 364 PUA ROAD | KAPAA | HI | 96746 | CONSTRUCTION | $243,684 |
| NATHAN WOOD GENERAL CONTRACTOR LLC | |||||
| PO BOX 452 | KAPAA | HI | 96746 | PHOTO VOLTAIC SYSTEM | $77,816 |
| ALEX GUPTON | |||||
| PO BOX 5194 | KAILUAKONA | HI | 96740 | REPAIRS | $51,015 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | TO PROMOTE INTEREST AND AWARENESS IN TROPICAL HORTICULTURE,AGRICULTURE AND FORESTRY BY MAKING THE NA AINA KAI BOTANICAL GARDENS AVAILABLE TO THE PUBLIC, ORGANIZING AND CONDUCTING | Description1Txt |
| Expenses1 | $2,493,688 | Expenses1Amt |
| Description2 | EDUCATIONAL TOURS OF THE NA AINA KAI BOTANICAL GARDENS,ESTABLISHING AN INTERNSHIP PROGRAM FOR THE STUDY OFTROPICAL HORTICULTURE, AGRICULTURE, AND FORESTRY, AND | Description2Txt |
| Expenses2 | $0 | Expenses2Amt |
| Description3 | OPERATING A PLANT NURSERY AND GIFT SHOP. | Description3Txt |
| Expenses3 | $0 | Expenses3Amt |
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 | $16,750,049 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,302,017 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $119,419 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $19,171,485 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $19,171,485 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $287,572 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $18,883,913 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $944,196 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,493,688 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $578,489 | CharitableAssetsAcquisPaidAmt |
| Qualifying Distributions | $3,072,177 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $3,072,177 | AdjustedQualifyingDistriAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2000-04-12 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $812,751 | CurrentYearAmt |
| Year1 | $952,902 | Year1Amt |
| Year2 | $676,581 | Year2Amt |
| Year3 | $659,739 | Year3Amt |
| Total | $3,101,973 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $690,838 | CurrentYearAmt |
| Year1 | $809,967 | Year1Amt |
| Year2 | $575,094 | Year2Amt |
| Year3 | $560,778 | Year3Amt |
| Total | $2,636,677 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $3,072,177 | CurrentYearAmt |
| Year1 | $2,783,673 | Year1Amt |
| Year2 | $4,045,236 | Year2Amt |
| Year3 | $4,181,623 | Year3Amt |
| Total | $14,082,709 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $3,072,177 | CurrentYearAmt |
| Year1 | $2,783,673 | Year1Amt |
| Year2 | $4,045,236 | Year2Amt |
| Year3 | $4,181,623 | Year3Amt |
| Total | $14,082,709 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $70,591,219 | CurrentYearAmt |
| Year1 | $64,831,247 | Year1Amt |
| Year2 | $68,644,893 | Year2Amt |
| Year3 | $64,407,522 | Year3Amt |
| Total | $268,474,881 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $49,673,505 | CurrentYearAmt |
| Year1 | $49,394,926 | Year1Amt |
| Year2 | $48,129,418 | Year2Amt |
| Year3 | $46,773,418 | Year3Amt |
| Total | $193,971,267 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JOYCE H DOTY | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
| Total Grant Or Contri Pd Dur Yr | $0 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Rev Part VII ProgramServiceRevPartVIIGrp (2 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|
| TOUR FEES | $307,978 |
| SPECIAL EVENTS | $10,853 |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $35,446 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $754,553 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $215,786 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $27,726 | ExclusionAmt |
Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $69,055 | RelatedOrExemptFunctionIncmAmt |
Other Revenue Described OtherRevenueDescribedGrp (3 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| GET | $14,743 | ||
| MORTGAGE INTEREST | 14 | $3,768 | |
| OTHER INVESTMENT INCOME | 14 | $478 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,037,757 | ExclusionAmt |
| Related Or Exempt Function Incm | $402,629 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,440,386 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (4 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 1A | FEES FOR GUIDED TOURS OF BOTANICAL GARDENS |
| 1B | PUBLIC EVENTS TO PROMOTE INTEREST AND AWARENESS OF THE BOTANICAL GARDENS |
| 10 | GIFT SHOP SALES OF MERCHANDISE RELATED TO BOTANICAL GARDENS |
| 11A | GET COLLECTED ON SALES RELATED TO BOTANICAL GARDENS THEN PAID TO STATE |
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 (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| JOYCE DOTY | |||||||
| 1 | PO BOX 582 | KILAUEA | HI | 96754 | $4,599,773 | Yes (X) | Yes (X) |
| GREGG TAKARA | |||||||
| 2 | 4370 KUKUI GROVE STREET SUITE 111 | LIHUE | HI | 96766 | $5,000 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | MARKETABLE SECURITIES | NoncashPropertyDesc |
| Fair Market Value | $4,599,773 | FairMarketValueAmt |
| Received | 2019-10-31 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $38,508 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $38,508 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (9 entries)
| PropertyPropertyDesc | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | RtRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|---|---|
| BUILDINGS & IMPROVEMENTS (CHARITABLE) | $17,534,530 | $6,641,526 | 0.000000000000 | $476,749 | $0 | $0 |
| LAND AND IMPROVEMENTS (CHARITABLE) | $26,346,081 | $1,963,674 | 0.000000000000 | $84,615 | $0 | $0 |
| EQUIPMENT | $944,897 | $571,114 | 0.000000000000 | $92,731 | $0 | $0 |
| FURNITURE, FIXTURES, AND EQUIPMENT | $58,296 | $42,217 | 0.000000000000 | $6,126 | $0 | $0 |
| OFFICE EQUIPMENT | $124,675 | $105,691 | 0.000000000000 | $2,603 | $0 | $0 |
| VEHICLES | $248,771 | $166,894 | 0.000000000000 | $16,120 | $0 | $0 |
| OFFICE EQUIPMENT (POS SYSTEM) | $5,694 | $3,840 | 0.000000000000 | $718 | $0 | $718 |
| VEHICLES (TOUR) | $302,007 | $273,761 | 0.000000000000 | $24,210 | $0 | $24,210 |
| BUILDINGS & IMPROVEMENTS (INVESTMENT) | $283,940 | $160,837 | 0.000000000000 | $3,685 | $3,685 | $3,685 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | 990-PF, PART VII-B, STATEMENTS REGARDING ACTIVITIES, LINE 1A(4) | FormAndLineReferenceDesc |
| Medium Explanation | CERTAIN BOARD MEMBERS ARE AFFILIATED WITH ENTITIES THAT ARE COMPENSATED FOR PERSONAL SERVICES PROVIDED TO THE FOUNDATION, SUCH AS ACCOUNTING SERVICES. | MediumExplanationTxt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MARKETABLE SECURITIES | StockNm |
| EOY Book Value | $18,544,494 | EOYBookValueAmt |
| EOYFMV | $18,544,494 | EOYFMVAmt |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | BUILDINGS & IMPROVEMENTS (INVESTMENT) | CategoryOrItemTxt |
| Cost Or Other Basis | $283,940 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $164,522 | AccumulatedDepreciationAmt |
| Book Value | $119,418 | BookValueAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (8 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| BUILDINGS & IMPROVEMENTS (CHARITABLE) | $17,534,530 | $7,118,275 | $10,416,255 |
| LAND AND IMPROVEMENTS (CHARITABLE) | $26,346,081 | $2,048,289 | $24,297,792 |
| EQUIPMENT | $944,897 | $663,845 | $281,052 |
| FURNITURE, FIXTURES, AND EQUIPMENT | $58,296 | $48,343 | $9,953 |
| OFFICE EQUIPMENT | $124,675 | $108,294 | $16,381 |
| VEHICLES | $248,771 | $183,014 | $65,757 |
| OFFICE EQUIPMENT (POS SYSTEM) | $5,694 | $4,558 | $1,136 |
| VEHICLES (TOUR) | $302,007 | $297,971 | $4,036 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (5 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| BRONZE STATUES & ARTWORK | $9,490,340 | $9,580,031 | $9,580,031 |
| HARDWOOD TREES | $106,000 | $106,000 | $106,000 |
| LIFE INSURANCE CASH VALUE | $251,907 | $281,148 | $281,148 |
| ANNUITY VALUE | $4,129,392 | $4,537,644 | $4,537,644 |
| OTHER ASSETS | $0 | $1,294 | $1,294 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (26 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| MARKETING EXPENSES | $21,996 | $0 | $0 | $20,132 |
| AUTOMOBILE EXPENSE | $8,960 | $0 | $0 | $8,960 |
| BANK FEES | $6 | $0 | $0 | $6 |
| CATERING | $6,964 | $0 | $0 | $6,886 |
| CONTRACT LABOR | $53,840 | $0 | $0 | $53,840 |
| CONTRIBUTIONS | $100 | $0 | $0 | $100 |
| EDUCATION | $261 | $0 | $0 | $261 |
| EVENTS & WEDDINGS | $150 | $0 | $150 | $0 |
| MUSICIANS & ENTERTAINERS | $100 | $0 | $100 | $0 |
| DUES & SUBSCRIPTIONS | $1,497 | $0 | $0 | $1,522 |
| EQUIPMENT, FURNITURE, FIXTURES | $5,219 | $0 | $0 | $5,219 |
| EQUIPMENT RENTAL | $668 | $0 | $668 | $0 |
| INSURANCE | $661,715 | $0 | $0 | $661,715 |
| LICENSES, PERMITS, & FEES | $800 | $0 | $0 | $800 |
| MERCHANT FEES | $11,043 | $0 | $11,043 | $0 |
| PLANTS | $1,291 | $0 | $0 | $1,291 |
| POSTAGE & DELIVERY | $7,516 | $0 | $0 | $7,431 |
| REPAIRS | $165,161 | $0 | $0 | $164,110 |
| OUTSIDE SERVICES | $482 | $0 | $1,982 | $0 |
| SUBCONTRACTORS | $76,196 | $0 | $0 | $76,196 |
| SUPPLIES & OFFICE EXPENSE | $42,112 | $0 | $0 | $41,741 |
| TELEPHONE | $15,327 | $0 | $0 | $15,227 |
| TOUR FOOD | $1,361 | $0 | $1,420 | $0 |
| UTILITIES | $135,707 | $0 | $0 | $135,707 |
| VOLUNTEER EXPENSE | $4,700 | $0 | $0 | $4,733 |
| RENTAL | $2,337 | $0 | $0 | $2,337 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| TOUR FEES | $307,978 | $307,978 | |
| SPECIAL EVENTS | $10,853 | $10,853 | |
| GET | $14,743 | $14,743 | |
| MORTGAGE INTEREST | $3,768 | $3,768 | $3,768 |
| OTHER INVESTMENT INCOME | $478 | $478 | $478 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAINS ON MARKETABLE SECURITIES | Desc |
| Amt | $3,482,302 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| PAYROLL LIABILITIES | $4,837 | $5,963 |
| OTHER CURRENT LIABILITIES | $332 | $332 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $127,038 | Amt |
| Net Investment Income | $127,038 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $127,038 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (5 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| GENERAL EXCISE TAX | $16,755 | $9,564 | $16,755 | $0 |
| PROPERTY TAX | $1,035 | $1,035 | $1,035 | $0 |
| PAYROLL TAXES | $114,432 | $5,033 | $16,970 | $92,429 |
| NET INVESTMENT INCOME TAX | $50,691 | $0 | $0 | $50,691 |
| FOREIGN TAX | $5,035 | $5,035 | $5,035 | $0 |
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