NA AINA KAI BOTANICAL GARDENS: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NA AINA KAI BOTANICAL GARDENS (EIN 99-0344486)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2026-09-04
- IRS object ID
- 202642479349100509
- Schema version
- 2023v6.0
- 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
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases 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 | 2026-09-04T13:10:04-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | 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 | 2023-01-01 | 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 | 2026-09-04 | 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 | VERA WRIGHT | PreparerPersonNm |
| PTIN | P00024010 | PTIN |
| Phone | 8085311040 | PhoneNum |
| Preparation | 2026-06-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $154,185,167 | 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 | $52,211,107 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $247,643 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $247,643 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $247,643 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $2,133,309 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $2,133,309 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $2,133,309 | DividendsAdjNetIncmAmt |
| Gross Rents Rev And Expnss | $201,135 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $201,135 | GrossRentsNetInvstIncmAmt |
| Gross Rents Adj Net Incm | $201,135 | GrossRentsAdjNetIncmAmt |
| Net Rental Income Or Loss | $201,135 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $112,917 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $29,927,052 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $764,960 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $653,405 | NetSTCapitalGainAdjNetIncmAmt |
| Gross Sales Less Ret And Allwnc | $164,120 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $95,944 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $68,176 | GrossProfitRevAndExpnssAmt |
| Gross Profit Adj Net Incm | $68,176 | GrossProfitAdjNetIncmAmt |
| Other Income Rev And Expnss | $422,414 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $422,414 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $55,396,701 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,347,047 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $3,726,082 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $341,218 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $46,385 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $139,155 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $202,063 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,338,214 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $280,235 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $1,068,138 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $229,365 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $39,738 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $189,627 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $11,247 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $11,247 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $40,627 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $40,627 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $433,552 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $426,013 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $426,013 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $7,539 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $282,556 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $52,264 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $79,731 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $199,369 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $581,693 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $5,219 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $8,176 | DeprecAndDpltnAdjNetIncmAmt |
| Trav Conf Meeting Rev And Expnss | $2,533 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $2,533 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,085,448 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $17,031 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,068,976 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $4,346,453 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $529,881 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $990,079 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,790,119 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $10,210 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $10,210 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,356,663 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $529,881 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $990,079 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,800,329 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $51,040,038 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,817,166 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $2,736,003 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $163,548 | CashBOYAmt |
| Cash EOY | $84,738 | CashEOYAmt |
| Cash EOYFMV | $84,738 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $9,938,491 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $4,712,109 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $4,712,109 | SavAndTempCashInvstEOYFMVAmt |
| Inventories BOY | $59,187 | InventoriesBOYAmt |
| Inventories EOY | $36,685 | InventoriesEOYAmt |
| Inventories EOYFMV | $36,685 | InventoriesEOYFMVAmt |
| Corporate Stock BOY | $27,943,549 | CorporateStockBOYAmt |
| Corporate Stock EOY | $62,733,060 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $62,733,060 | CorporateStockEOYFMVAmt |
| Invst Land Cost Or Other Basis | $283,940 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $185,398 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $103,761 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $98,542 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $98,542 | LandBldgInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $52,581,726 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,807,053 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $33,272,045 | LandBOYAmt |
| Land EOY | $39,774,673 | LandEOYAmt |
| Land EOYFMV | $39,774,673 | LandEOYFMVAmt |
| Other Assets BOY | $25,082,495 | OtherAssetsBOYAmt |
| Other Assets EOY | $46,745,360 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $46,745,360 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $96,563,076 | TotalAssetsBOYAmt |
| Total Assets EOY | $154,185,167 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $154,185,167 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $3,339 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $2,939 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $18,492 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $31,526 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $21,831 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $34,465 | 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 | $96,541,245 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $154,150,702 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $96,563,076 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $154,185,167 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $96,541,245 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $51,040,038 | ExcessRevenueOverExpensesAmt |
| Other Increases | $9,992,513 | OtherIncreasesAmt |
| Subtotal | $157,573,796 | SubtotalAmt |
| Other Decreases | $3,423,094 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $154,150,702 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| MORGAN STANLEY #807 | P | $7,204,096 | $6,296,468 | $907,628 | $907,628 |
| MORGAN STANLEY #825 | P | $145,169 | $167,073 | -$21,904 | -$21,904 |
| MORGAN STANLEY #003 | P | $2,588,419 | $2,789,276 | -$200,857 | -$200,857 |
| MORGAN STANLEY #161 | P | $3,519,508 | $3,550,970 | -$31,462 | -$31,462 |
| MORGAN STANLEY #807 | P | $160,822 | $100,430 | $60,392 | $60,392 |
| MORGAN STANLEY #825 | P | $609,725 | $498,227 | $111,498 | $111,498 |
| MORGAN STANLEY #003 | P | $1,916,735 | $1,841,494 | $75,241 | $75,241 |
| MORGAN STANLEY #161 | P | $13,496,216 | $13,918,154 | -$421,938 | -$421,938 |
| CAPITAL GAIN DISTRIBUTIONS | P | $286,362 | $286,362 | $286,362 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $764,960 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $653,405 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $39,159 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $39,159 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $39,159 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $30,000 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $20,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $39,261 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $102 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
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 | Yes (1) | 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 (5 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 |
|---|---|---|---|---|---|---|---|---|
| CHARLES S O'NEILL | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | CHAIR/PRES/SECR/EXECUTIVE DIRECTOR | 50.00 | $225,482 | $6,443 | $0 |
| SALLY PSAILA | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | DIRECTOR | 3.00 | $0 | $0 | $0 |
| CHRIS YORK | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | DIRECTOR | 3.00 | $0 | $0 | $0 |
| MARTHA FERNANDES | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | DIRECTOR/HORTICULTURIST | 50.00 | $93,304 | $15,989 | $0 |
| LORI TAIRA | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | FORMER TREASURER/DIRECTOR | 2.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (5 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 | 50.00 | $91,405 | $13,806 | $0 |
| ERWIN PASCUAL | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | CARPENTER | 50.00 | $76,593 | $14,976 | $0 |
| CHRISTOPHER FERNANDES | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | MECHANIC | 50.00 | $85,569 | $2,302 | $0 |
| MARTI M BERRETT | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | EVENTS DIRECTOR | 50.00 | $76,435 | $10,043 | $0 |
| JUSTIS S BERRETT | ||||||||
| PO BOX 1134 | KILAUEA | HI | 967541134 | HEAD MECHANIC | 50.00 | $64,454 | $6,654 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 5 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KOBAYASHI TRUCKING INC | |||||
| PO BOX 44 | HANALEI | HI | 96714 | GREEN WASTE REMOVAL, REGRADE PARKING LOT, NEW CONCRETE PATHS | $184,095 |
| DA POOL GUY LLC | |||||
| 6581 PUUPILO ROAD UNIT A | KAPAA | HI | 96746 | LAGOON & POOL CLEANING, SERVICE & REPAIRS | $84,381 |
| HO'OMANU PAINTING INC | |||||
| 4434 PAPALINA ROAD | KALAHEO | HI | 96741 | PAINTING | $76,918 |
| HALELEA TREE SERVICE INC | |||||
| PO BOX 302 | KILAUEA | HI | 96754 | TREE TRIMMING AND REMOVAL | $50,681 |
| 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 | $2,800,329 | 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 | $85,747,006 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,012,811 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $98,542 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $89,858,359 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $89,858,359 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,347,875 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $88,510,484 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $4,425,524 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,800,329 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $9,104 | CharitableAssetsAcquisPaidAmt |
| Qualifying Distributions | $2,809,433 | QualifyingDistributionsAmt |
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 | $2,736,003 | CurrentYearAmt |
| Year1 | $1,646,604 | Year1Amt |
| Year2 | $368,707 | Year2Amt |
| Year3 | $295,325 | Year3Amt |
| Total | $5,046,639 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,325,603 | CurrentYearAmt |
| Year1 | $1,399,613 | Year1Amt |
| Year2 | $313,401 | Year2Amt |
| Year3 | $251,026 | Year3Amt |
| Total | $4,289,643 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,809,433 | CurrentYearAmt |
| Year1 | $2,911,438 | Year1Amt |
| Year2 | $2,522,686 | Year2Amt |
| Year3 | $2,880,937 | Year3Amt |
| Total | $11,124,494 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $75 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $75 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,809,433 | CurrentYearAmt |
| Year1 | $2,911,438 | Year1Amt |
| Year2 | $2,522,611 | Year2Amt |
| Year3 | $2,880,937 | Year3Amt |
| Total | $11,124,419 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $154,185,167 | CurrentYearAmt |
| Year1 | $96,563,076 | Year1Amt |
| Year2 | $76,132,604 | Year2Amt |
| Year3 | $72,691,473 | Year3Amt |
| Total | $399,572,320 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $86,555,860 | CurrentYearAmt |
| Year1 | $58,413,030 | Year1Amt |
| Year2 | $50,288,767 | Year2Amt |
| Year3 | $49,436,097 | Year3Amt |
| Total | $244,693,754 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,950,349 | CurrentYearAmt |
| Year1 | $1,097,736 | Year1Amt |
| Year2 | $823,179 | Year2Amt |
| Year3 | $645,390 | Year3Amt |
| Total | $5,516,654 | 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) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII COMMUNITY FOUNDATION - MAUI STRONG FUND | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4268 RICE STREET SUITE K | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | SUPPORT THE RECOVERY NEEDS OF THE PEOPLE OF MAUI AFFECTED BY THE WILDFIRES | GrantOrContributionPurposeTxt |
| Amt | $10,210 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $10,210 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TOUR FEES | Desc |
| Related Or Exempt Function Incm | $338,946 | RelatedOrExemptFunctionIncmAmt |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $247,643 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,133,309 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $201,135 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $112,917 | ExclusionAmt |
Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $68,176 | RelatedOrExemptFunctionIncmAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| GET | $7,863 | ||
| NONDIVIDEND DISTRIBUTIONS | 14 | $75,605 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,770,609 | ExclusionAmt |
| Related Or Exempt Function Incm | $414,985 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,185,594 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (3 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 1A | FEES FOR GUIDED TOURS OF BOTANICAL GARDENS. |
| 10 | GIFT SHOP SALES OF MERCHANDISE RELATED TO BOTANICAL GARDENS. |
| 11 | 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 (5 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| JOYCE DOTY TRUST | |||||||
| 1 | PO BOX 1134 | KILAUEA | HI | 96754 | $45,043,445 | Yes (X) | Yes (X) |
| GREGG TAKARA | |||||||
| 2 | 4370 KUKUI GROVE STREET SUITE 111 | LIHUE | HI | 96766 | $5,000 | Yes (X) | |
| JOYCE H DOTY ESTATE | |||||||
| 3 | PO BOX 1134 | KILAUEA | HI | 96754 | $7,070,000 | Yes (X) | |
| CVENGROS FAMILY CHARITABLE FUND OF THE ORANGE COUNTY COMMUNITY FOUNDATION | |||||||
| 4 | 4041 MACARTHUR BLVD SUITE 510 | NEWPORT BEACH | CA | 92660 | $5,000 | Yes (X) | |
| CRYSTAL WALTERS | |||||||
| 5 | PO BOX 223284 | PRINCEVILLE | HI | 96722 | $67,600 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | MARKETABLE SECURITIES | $45,043,445 | 2023-12-08 |
| 3 | TWO PARCELS OF LAND | $7,070,000 | 2023-03-10 |
| 5 | BRONZE SCULPTURES (3) | $67,600 | 2023-06-30 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $40,627 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $40,627 | 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) | $17,534,529 | $8,447,378 | 0.000000000000 | $423,683 | $0 | $0 |
| LAND AND IMPROVEMENTS (CHARITABLE) | $33,416,081 | $2,302,134 | 0.000000000000 | $84,615 | $0 | $0 |
| EQUIPMENT | $959,481 | $844,179 | 0.000000000000 | $51,478 | $0 | $0 |
| FURNITURE, FIXTURES, AND EQUIPMENT | $58,296 | $56,172 | 0.000000000000 | $2,124 | $0 | $0 |
| OFFICE EQUIPMENT | $83,743 | $71,365 | 0.000000000000 | $1,550 | $0 | $0 |
| VEHICLES | $241,705 | $225,864 | 0.000000000000 | $10,067 | $0 | $0 |
| OFFICE EQUIPMENT (POS SYSTEM) | $10,784 | $6,380 | 0.000000000000 | $2,957 | $0 | $2,957 |
| VEHICLES (TOUR) | $277,107 | $277,107 | 0.000000000000 | $0 | $0 | $0 |
| BUILDINGS & IMPROVEMENTS (INVESTMENT) | $283,940 | $180,179 | 0.000000000000 | $5,219 | $5,219 | $5,219 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt | IdentifierIdentifierTxt |
|---|---|---|
| 990-PF, PART VII-B, STATEMENTS REGARDING ACTIVITIES, LINE 1A(4) | CERTAIN BOARD MEMBERS ARE AFFILIATED WITH ENTITIES THAT ARE COMPENSATED FOR PERSONAL SERVICES PROVIDED TO THE FOUNDATION, SUCH AS ACCOUNTING SERVICES. | |
| FORM 990-PF | THE FOUNDATION IS FILING THIS AMENDED FORM 990-PF TO REPORT TWO PARCELS OF LAND CONTRIBUTED DURING THE YEAR THAT WERE INADVERTENTLY OMITTED FROM THE ORIGINAL RETURN. THERE WERE NO CHANGES TO NET INVESTMENT INCOME, ADJUSTED NET INCOME, OR THE REQUIRED DISTRIBUTABLE AMOUNT FOR THE YEAR. | DESCRIPTION OF CHANGES ON AMENDED RETURN: |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MARKETABLE SECURITIES | StockNm |
| EOY Book Value | $62,733,060 | EOYBookValueAmt |
| EOYFMV | $62,733,060 | 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 | $185,398 | AccumulatedDepreciationAmt |
| Book Value | $98,542 | BookValueAmt |
| EOYFMV | $98,542 | EOYFMVAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (8 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| BUILDINGS & IMPROVEMENTS (CHARITABLE) | $17,534,529 | $8,871,061 | $8,663,468 | $8,663,468 |
| LAND AND IMPROVEMENTS (CHARITABLE) | $33,416,081 | $2,386,749 | $31,029,332 | $31,029,332 |
| EQUIPMENT | $959,481 | $895,657 | $63,824 | $63,824 |
| FURNITURE, FIXTURES, AND EQUIPMENT | $58,296 | $58,296 | $0 | $0 |
| OFFICE EQUIPMENT | $83,743 | $72,915 | $10,828 | $10,828 |
| VEHICLES | $241,705 | $235,931 | $5,774 | $5,774 |
| OFFICE EQUIPMENT (POS SYSTEM) | $10,784 | $9,337 | $1,447 | $1,447 |
| VEHICLES (TOUR) | $277,107 | $277,107 | $0 | $0 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $11,247 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $11,247 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (4 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ANNUITY VALUE | $15,304,051 | $36,899,154 | $36,899,154 |
| BRONZE STATUES & ARTWORK | $9,671,747 | $9,739,347 | $9,739,347 |
| HARDWOOD TREES | $106,000 | $106,000 | $106,000 |
| OTHER ASSETS | $697 | $859 | $859 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRIBUTIONS RETURNED | Desc |
| Amt | $3,423,094 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (21 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| MARKETING EXPENSES | $10,501 | $0 | $0 | $10,501 |
| AUTOMOBILE EXPENSE | $10,082 | $0 | $0 | $10,362 |
| CATERING | $5,894 | $0 | $0 | $5,733 |
| COMMISSIONS | $165 | $0 | $0 | $165 |
| EVENTS & WEDDINGS | $1,651 | $0 | $1,651 | $0 |
| MUSICIANS & ENTERTAINERS | $300 | $0 | $300 | $0 |
| DUES & SUBSCRIPTIONS | $1,956 | $0 | $0 | $2,540 |
| EDUCATION | $90 | $0 | $0 | $165 |
| EQUIPMENT, FURNITURE & FIXTURES | $47,577 | $0 | $0 | $47,577 |
| EQUIPMENT RENTAL | $1,203 | $0 | $1,203 | $0 |
| INSURANCE | $229,572 | $0 | $0 | $229,572 |
| LICENSES, PERMITS & FEES | $649 | $0 | $0 | $55 |
| MERCHANT FEES | $12,415 | $0 | $12,415 | $0 |
| PLANTS | $14,493 | $0 | $0 | $14,493 |
| POSTAGE & DELIVERY | $2,414 | $0 | $0 | $2,453 |
| REPAIRS | $524,556 | $0 | $0 | $523,197 |
| OUTSIDE SERVICES | $1,462 | $0 | $1,462 | $0 |
| SUPPLIES & OFFICE EXPENSE | $33,563 | $0 | $0 | $35,358 |
| TELEPHONE | $9,440 | $0 | $0 | $9,440 |
| UTILITIES | $168,687 | $0 | $0 | $168,687 |
| VOLUNTEER EXPENSE | $8,778 | $0 | $0 | $8,678 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| TOUR FEES | $338,946 | $338,946 |
| GET | $7,863 | $7,863 |
| NONDIVIDEND DISTRIBUTIONS | $75,605 | $75,605 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN ON MARKETABLE SECURITIES | Desc |
| Amt | $9,992,513 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| PAYROLL LIABILITIES | $17,160 | $28,266 |
| OTHER CURRENT LIABILITIES | $332 | $2,260 |
| FARM SECURITY DEPOSIT | $1,000 | $1,000 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| INVESTMENT MANAGEMENT FEES | $426,013 | $426,013 | $426,013 | $0 |
| CONSULTING | $7,539 | $0 | $0 | $7,539 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (5 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| GENERAL EXCISE TAX | $18,004 | $8,891 | $18,004 | $0 |
| PROPERTY TAX | $13,586 | $13,586 | $13,586 | $0 |
| PAYROLL TAXES | $125,887 | $3,456 | $21,810 | $100,621 |
| NET INVESTMENT INCOME TAX | $98,748 | $0 | $0 | $98,748 |
| FOREIGN TAX | $26,331 | $26,331 | $26,331 | $0 |
Comments