2024-09-30T14:37:21-04:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 812793124 FRIENDS OF AMY B H GREENWELL ETHNOBOTANICAL GARDEN FRIE 8086568976 PO BOX 1053 CAPTAIN COOK HI 96704 PAT TODD TREASURER 8083233318 2024-05-13 true false GRETCHEN KREMEYER P00768528 8082425002 2024-09-24 2023 2024-10-15 13:58:12Z ALAN ROLPH PO BOX 1053 CAPTAIN COOK HI 96704 405374 false X AMYGREENWELL.GARDEN X 2016 HI AS STEWARDS OF THE GARDEN'S LEGACY, WE CULTIVATE OPPORTUNITIES FOR EVERYONE TO ENJOY OUR HAWAIIAN BOTANICAL AND CULTURAL RESOURCES THROUGH EDUCATIONAL PROGRAMS, SCIENTIFIC RESEARCH, RECREATION AND CONSERVATION FOR THE ISLANDS AND THE WORLD. WE WILL PROTECT THE GARDEN IN PERPETUITY BY LEVERAGING RESOURCES TO DEVELOP STRATEGIC PARTNERSHIPS AND BY RESTORING AND PERPETUATING OUR LIVING COLLECTION AND ANCIENT SITES. KA MALAMA 'ANA I KA MO'OMEHEU. I MEA E OLA AI MAI KEIA MUA AKU: WE WILL PRESERVE THE CULTURE SO THAT THERE IS LIFE TO COME. 14 14 2 250 0 241147 366654 3965 3075 420 1682 24828 28033 270360 399444 0 0 39328 36247 0 0 142798 235608 182126 271855 88234 127589 1851228 2023737 83443 128363 1767785 1895374 X AS STEWARDS OF THE GARDEN'S LEGACY, WE CULTIVATE OPPORTUNITIES FOR EVERYONE TO ENJOY OUR HAWAIIAN BOTANICAL AND CULTURAL RESOURCES THROUGH EDUCATIONAL PROGRAMS, SCIENTIFIC RESEARCH, RECREATION AND CONSERVATION FOR THE ISLANDS AND THE WORLD. WE WILL PROTECT THE GARDEN IN PERPETUITY BY LEVERAGING RESOURCES TO DEVELOP STRATEGIC PARTNERSHIPS AND BY RESTORING AND PERPETUATING OUR LIVING COLLECTION AND ANCIENT SITES. KA MALAMA 'ANA I KA MO'OMEHEU. I MEA E OLA AI MAI KEIA MUA AKU: WE WILL PRESERVE THE CULTURE SO THAT THERE IS LIFE TO COME. false false 226920 33437 PUBLIC ACCESS: THE GARDEN CONTINUES TO BE OPEN 4 DAYS A WEEK WITH FREE ADMISSION. THE TOTAL NUMBER OF VISITORS, BOTH RESIDENT AND TOURIST, AS WELL AS ADULTS AND CHILDREN, HAS INCREASED YEAR BY YEAR TO OVER 10,000 IN 2023. VISITORS CONTINUE TO USE AN INTERPRETIVE FLYER AND A TRAIL/PLANT AREA MAP FOR SELF-GUIDED TOURS ALONG WITH THE IZI TRAVEL CELL PHONE APP. A SKILLED VOLUNTEER CONTINUES TO OFFER FREE TOURS OF THE GARDEN ON SUNDAYS DURING THE FARMER'S MARKET. PUBLIC EVENTS: WEEKLY FARMERS MARKET IS HELD EVERY SUNDAY. THE MARKET PROMOTES FOOD AND GREEN CONSERVATION AND IS HOSTED BY THE GARDEN WITH A CONTRACT TO THE PURE KONA GREEN MARKET. THIS EVENT ATTRACTS 500 PEOPLE WEEKLY. THE ANNUAL GROW HAWAIIAN FESTIVAL IS THE GARDEN'S SIGNATURE EVENT. A SUCCESSFUL FESTIVAL WAS HELD IN FEBRUARY WITH ABOUT 600 ADULTS AND CHILDREN ATTENDING. ACTIVITIES INCLUDED YOUTH FOCUSED PROJECTS, HAWAIIAN CULTURAL AND PLANT DEMONSTRATIONS AND EDUCATION, PLUS FOOD, MUSIC AND ENTERTAINMENT. PLANT SALES WERE HELD QUARTERLY. THE GARDEN NURSERY SUPPORTS THE CONSERVATION OF OVER 40 SPECIES OF ENDANGERED PLANTS AS WELL AS THE MAINTENANCE OF OVER 250 CULTIVARS AND HAWAIIAN LANDSCAPE SPECIES. ARBOR DAY/ANNUAL MEETING/BOARD ELECTION WAS HELD WITH EDUCATIONAL DISPLAYS AND A NATIVE PLANT SALE. ANNUAL FALL KALO HARVEST WAS HELD AT WHICH HULI STARTS ARE SHARED WITH THE COMMUNITY AND REPLANTING MAINTAINS ONE OF THE LARGEST KALO VARIETY COLLECTIONS IN HAWAII. EDUCATION: THE GARDEN CONTINUES ITS FOCUS ON EDUCATION FOR YOUTH AND ADULTS. IN COLLABORATION WITH A STATE PROGRAM AND PRIVATE PARTNERS, THE GARDEN DEVELOPED BRIEF EDUCATIONAL VIDEOS FOR WEB AND CLASSROOM USE IN "ROOTS AND SHOOTS-'ULU (BREADFRUIT) FOR THE FUTURE." AN INCREASING NUMBER OF GROUPS AND TOURS WERE ACTIVE IN THE GARDEN: K-12 SCHOOL AND UNIVERSITY GROUPS, HAWAIIAN IMMERSION CLASSES, GIRL SCOUT AND BOY SCOUT TROOPS, AND HAWAIIAN ART AND CRAFT GROUPS. KEALAKEHE ELEMENTARY, KONAWAENA ELEMENTARY, KONAWAENA HIGH SCHOOL, AND ALTERNATIVE LEARNING STUDENTS FOR SPECIAL TRAININGS AND VISITS. YOUTH CAMP-OVERS AND SERVICE WORK. REGULAR BOY SCOUT MULTI-DAY CAMP OVERS AND SERVICE TRIPS AT THE GARDEN. MANY OTHER YOUTH ORGANIZATION EDUCATIONAL VISITS. OCCASIONAL UNIVERSITY GROUPS, HAWAI'I AND BEYOND. YOUTH VIDEO EDUCATION. YOUTH ARE FEATURED IN THE GARDEN'S ONLINE PROJECT, AND EVENT VIDEOS ONLINE, ALSO USED FOR IN-GARDEN GROUP TALK-STORIES, WITH STAFF, VOLUNTEERS AND BOARD MEMBERS. THE GARDEN'S NURSERY: SUPPORTS THE CONSERVATION OF THE GARDEN'S OVER 40 ENDANGERED PLANTS, AND GAINED A 'THREATENED AND ENDANGERED' PERMIT FROM DLNR TO PROPAGATE AND SHARE THESE HAWAIIAN PLANTS. IT ALSO SUPPORTS THE MAINTENANCE OF OVER 250 CULTIVARS AND HAWAIIAN LANDSCAPE SPECIES. VOLUNTEER PARTICIPATION: A FAITHFUL CADRE OF VOLUNTEERS ASSISTED GARDEN STAFF IN MAINTAINING AND IMPROVING THE FOUR MAIN GARDEN ZONES REPRESENTING THE ANCIENT HAWAIIAN PLANTING SYSTEM. ALONG WITH THE BOARD AND FACILITIES VOLUNTEERS, THE TOTAL NUMBER OF HOURS IN 2023 EXCEEDS 6,000 HOURS. ARCHAEOLOGICAL SITES: WORK WAS STARTED AT ONE OF THE GARDEN'S SITES TO IDENTIFY AND DOCUMENT EXCAVATED REMAINS OF POSSIBLE ARCHAEOLOGICAL SIGNIFICANCE. THIS IS ONGOING WORK WITH STATE AND LOCAL AUTHORITIES. FACILITIES IMPROVEMENTS: RESTORATION OF THE ORIGINAL HOME OF AMY GREENWELL CONTINUES. THE BOARDROOM AND EDUCATIONAL CENTER IS COMPLETE AND HAS SEEN MUCH USE IN 2023. IMPROVEMENTS HAVE ALSO BEEN MADE TO THE NURSERY. FUNDRAISING: THE GARDEN HAS HAD SIGNIFICANT SUCCESS IN 2023 IN FUNDRAISING: NOTIFICATION OF THE LARGEST AWARD IN OUR OWNERSHIP WAS ANNOUNCED IN 2023 WITH FUNDING TO OCCUR IN 2024. LEADERSHIP AND MANAGEMENT: ACTIVE ALL-VOLUNTEER BOARD WITH EFFECTIVE GOVERNANCE, POLICIES AND REPORTING. NONPROFIT ACCOUNTING STANDARDS WITH OVERSIGHT. PARTNERSHIPS: THE GARDEN CONTINUES TO WORK COMMUNITY, NONPROFIT, STATE AND FEDERAL ENTITIES ON GARDEN PROGRAMMING AND OVERSIGHT. THE COMMUNITY FOREST MANAGEMENT PLAN FOR THE 1ST FEDERALLY-DESIGNATED COMMUNITY FOREST IN HAWAII HAS BEEN IMPLEMENTED. 226920 true true false false false false true false false false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 15 0 2 true false false false false false false false false false false false false X 14 14 false false false false true true true true true false false true true false true false false true true false HI X FRIENDS OF AMY BH GREENWELL ETHNOBOTANICAL GARDEN 8086568976 PO BOX 1053 CAPTAIN COOK HI 96704 X ALAN ROLPH PRESIDENT 5.00 X X 0 0 0 NOA KEKUEWA LINCOLN VICE-PRESIDE 5.00 X X 0 0 0 MARIE MORIN SECRETARY 5.00 X X 0 0 0 PAT TODD TREASURER 5.00 X X 0 0 0 MICHAEL BELL DIRECTOR 5.00 X 0 0 0 ASHLEY KAIAO OBREY DIRECTOR 5.00 X 0 0 0 NATHAN SMITH DIRECTOR 5.00 X 0 0 0 KANANI WALL DIRECTOR 5.00 X 0 0 0 MEG GREENWELL DIRECTOR 5.00 X 0 0 0 SHIRLEY AP KAUHAIHAO DIRECTOR 5.00 X 0 0 0 LOUIS PUTZEL DIRECTOR 5.00 X 0 0 0 A ROSE SCHILT DIRECTOR 5.00 X 0 0 0 JAMES HERSHEY DIRECTOR 5.00 X 0 0 0 MARCIA L TIMBOY DIRECTOR 5.00 X 0 0 0 false false false 5036 155607 206011 366654 ADMISSIONS 712130 1600 1600 MEMBERSHIP DUES 712130 975 975 GARDEN FACILITY 712130 500 500 3075 1682 1682 2323 5036 4652 -2329 -2329 31640 1278 30362 30362 399444 33437 -647 27840 13920 13920 5920 2960 2960 2487 1243 1244 13685 6842 6843 20618 10308 10310 1225 1225 5535 2767 2768 27976 25178 2798 3326 3326 22686 20417 2269 11507 10356 1151 LANDSCAPE MAINTENANCE 92482 92482 GARDENING SUPPLIES 19172 19172 PROGRAM 10449 10449 MERCHANT FEES 2469 2222 247 4478 4053 425 271855 226920 44935 0 260845 365324 38278 47690 1381 2132 5616 1552974 88935 1455055 1464039 90053 144552 1851228 2023737 10580 3292 72863 125071 83443 128363 X 1752128 1858722 15657 36652 1767785 1895374 1851228 2023737 127589 X false false false X 1454096 244614 133475 241147 366654 2439986 1454096 244614 133475 241147 366654 2439986 231536 2208450 145 278 357 420 1682 2882 2318 2318 2445186 75250 0.90320 0.90580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 2 13.60 2 1 true 182.00 11346 true 865469 865469 621974 80537 541437 65531 8398 57133 1464039 CIP 144402 UTILITIES DEPOSIT 150 144552 SCHEDULE D, PAGE 1, PART II, LINE 5 CONSERVATION EASEMENTS ARE MONITORED BY THE BOARD OF DIRECTORS FOR THE ORGANIZATION AND THE PROPERTIES ARE REGULARLY MAINTAINED WITH THE EFFORT OF VOLUNTEERS, AS WELL AS PAID STAFF FROM THE FORMER LANDOWNER. THE BOARD HAS A WRITTEN AGREEMENT WITH THE COUNTY OF HAWAII WHICH OUTLINES THE CONDITIONS AND MANAGEMENT GOALS AND RESTRICTIONS FOR THE VARIOUS PARCELS. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION RECORDS LAND AS A FIXED ASSET ON THE STATEMENT OF NET POSITION, WHICH INCLUDES PERMANENT CONSERVATION EASEMENTS IN ACCORDANCE WITH FASB ASC 820, AND RECOGNIZES THE VALUE OF THE PROPERTY BASED ON THE PURCHASE PRICE. THE ORGANIZATION RECEIVED AN APPRAISAL PRIOR TO THE PURCHASE OF THE EASEMENT, WHICH INCLUDED THE CHANGE IN VALUE RELATED TO THE CONSERVATION EASEMENT. FORM 990 - ORGANIZATION'S MISSION AS STEWARDS OF THE GARDEN'S LEGACY, WE CULTIVATE OPPORTUNITIES FOR EVERYONE TO ENJOY OUR HAWAIIAN BOTANICAL AND CULTURAL RESOURCES THROUGH EDUCATIONAL PROGRAMS, SCIENTIFIC RESEARCH, RECREATION AND CONSERVATION FOR THE ISLANDS AND THE WORLD. WE WILL PROTECT THE GARDEN IN PERPETUITY BY LEVERAGING RESOURCES TO DEVELOP STRATEGIC PARTNERSHIPS AND BY RESTORING AND PERPETUATING OUR LIVING COLLECTION AND ANCIENT SITES. KA MALAMA 'ANA I KA MO'OMEHEU. I MEA E OLA AI MAI KEIA MUA AKU: WE WILL PRESERVE THE CULTURE SO THAT THERE IS LIFE TO COME. FORM 990, PAGE 2, PART III, LINE 4A PUBLIC ACCESS: THE GARDEN CONTINUES TO BE OPEN 4 DAYS A WEEK WITH FREE ADMISSION. THE TOTAL NUMBER OF VISITORS, BOTH RESIDENT AND TOURIST, AS WELL AS ADULTS AND CHILDREN, HAS INCREASED YEAR BY YEAR TO OVER 10,000 IN 2023. VISITORS CONTINUE TO USE AN INTERPRETIVE FLYER AND A TRAIL/PLANT AREA MAP FOR SELF-GUIDED TOURS ALONG WITH THE IZI TRAVEL CELL PHONE APP. A SKILLED VOLUNTEER CONTINUES TO OFFER FREE TOURS OF THE GARDEN ON SUNDAYS DURING THE FARMER'S MARKET. PUBLIC EVENTS: WEEKLY FARMERS MARKET IS HELD EVERY SUNDAY. THE MARKET PROMOTES FOOD AND GREEN CONSERVATION AND IS HOSTED BY THE GARDEN WITH A CONTRACT TO THE PURE KONA GREEN MARKET. THIS EVENT ATTRACTS 500 PEOPLE WEEKLY. THE ANNUAL GROW HAWAIIAN FESTIVAL IS THE GARDEN'S SIGNATURE EVENT. A SUCCESSFUL FESTIVAL WAS HELD IN FEBRUARY WITH ABOUT 600 ADULTS AND CHILDREN ATTENDING. ACTIVITIES INCLUDED YOUTH FOCUSED PROJECTS, HAWAIIAN CULTURAL AND PLANT DEMONSTRATIONS AND EDUCATION, PLUS FOOD, MUSIC AND ENTERTAINMENT. PLANT SALES WERE HELD QUARTERLY. THE GARDEN NURSERY SUPPORTS THE CONSERVATION OF OVER 40 SPECIES OF ENDANGERED PLANTS AS WELL AS THE MAINTENANCE OF OVER 250 CULTIVARS AND HAWAIIAN LANDSCAPE SPECIES. ARBOR DAY/ANNUAL MEETING/BOARD ELECTION WAS HELD WITH EDUCATIONAL DISPLAYS AND A NATIVE PLANT SALE. ANNUAL FALL KALO HARVEST WAS HELD AT WHICH HULI STARTS ARE SHARED WITH THE COMMUNITY AND REPLANTING MAINTAINS ONE OF THE LARGEST KALO VARIETY COLLECTIONS IN HAWAII. EDUCATION: THE GARDEN CONTINUES ITS FOCUS ON EDUCATION FOR YOUTH AND ADULTS. IN COLLABORATION WITH A STATE PROGRAM AND PRIVATE PARTNERS, THE GARDEN DEVELOPED BRIEF EDUCATIONAL VIDEOS FOR WEB AND CLASSROOM USE IN "ROOTS AND SHOOTS-'ULU (BREADFRUIT) FOR THE FUTURE." AN INCREASING NUMBER OF GROUPS AND TOURS WERE ACTIVE IN THE GARDEN: K-12 SCHOOL AND UNIVERSITY GROUPS, HAWAIIAN IMMERSION CLASSES, GIRL SCOUT AND BOY SCOUT TROOPS, AND HAWAIIAN ART AND CRAFT GROUPS. KEALAKEHE ELEMENTARY, KONAWAENA ELEMENTARY, KONAWAENA HIGH SCHOOL, AND ALTERNATIVE LEARNING STUDENTS FOR SPECIAL TRAININGS AND VISITS. YOUTH CAMP-OVERS AND SERVICE WORK. REGULAR BOY SCOUT MULTI-DAY CAMP OVERS AND SERVICE TRIPS AT THE GARDEN. MANY OTHER YOUTH ORGANIZATION EDUCATIONAL VISITS. OCCASIONAL UNIVERSITY GROUPS, HAWAI'I AND BEYOND. YOUTH VIDEO EDUCATION. YOUTH ARE FEATURED IN THE GARDEN'S ONLINE PROJECT, AND EVENT VIDEOS ONLINE, ALSO USED FOR IN-GARDEN GROUP TALK-STORIES, WITH STAFF, VOLUNTEERS AND BOARD MEMBERS. THE GARDEN'S NURSERY: SUPPORTS THE CONSERVATION OF THE GARDEN'S OVER 40 ENDANGERED PLANTS, AND GAINED A 'THREATENED AND ENDANGERED' PERMIT FROM DLNR TO PROPAGATE AND SHARE THESE HAWAIIAN PLANTS. IT ALSO SUPPORTS THE MAINTENANCE OF OVER 250 CULTIVARS AND HAWAIIAN LANDSCAPE SPECIES. VOLUNTEER PARTICIPATION: A FAITHFUL CADRE OF VOLUNTEERS ASSISTED GARDEN STAFF IN MAINTAINING AND IMPROVING THE FOUR MAIN GARDEN ZONES REPRESENTING THE ANCIENT HAWAIIAN PLANTING SYSTEM. ALONG WITH THE BOARD AND FACILITIES VOLUNTEERS, THE TOTAL NUMBER OF HOURS IN 2023 EXCEEDS 6,000 HOURS. ARCHAEOLOGICAL SITES: WORK WAS STARTED AT ONE OF THE GARDEN'S SITES TO IDENTIFY AND DOCUMENT EXCAVATED REMAINS OF POSSIBLE ARCHAEOLOGICAL SIGNIFICANCE. THIS IS ONGOING WORK WITH STATE AND LOCAL AUTHORITIES. FACILITIES IMPROVEMENTS: RESTORATION OF THE ORIGINAL HOME OF AMY GREENWELL CONTINUES. THE BOARDROOM AND EDUCATIONAL CENTER IS COMPLETE AND HAS SEEN MUCH USE IN 2023. IMPROVEMENTS HAVE ALSO BEEN MADE TO THE NURSERY. FUNDRAISING: THE GARDEN HAS HAD SIGNIFICANT SUCCESS IN 2023 IN FUNDRAISING: NOTIFICATION OF THE LARGEST AWARD IN OUR OWNERSHIP WAS ANNOUNCED IN 2023 WITH FUNDING TO OCCUR IN 2024. LEADERSHIP AND MANAGEMENT: ACTIVE ALL-VOLUNTEER BOARD WITH EFFECTIVE GOVERNANCE, POLICIES AND REPORTING. NONPROFIT ACCOUNTING STANDARDS WITH OVERSIGHT. PARTNERSHIPS: THE GARDEN CONTINUES TO WORK COMMUNITY, NONPROFIT, STATE AND FEDERAL ENTITIES ON GARDEN PROGRAMMING AND OVERSIGHT. THE COMMUNITY FOREST MANAGEMENT PLAN FOR THE 1ST FEDERALLY-DESIGNATED COMMUNITY FOREST IN HAWAII HAS BEEN IMPLEMENTED. FORM 990, PAGE 6, PART VI, LINE 6 ANY PERSON INTERESTED IN THE PURPOSES AND OBJECTIVES OF THE ORGANIZATION MAY BECOME A MEMBER UPON PAYMENT OF ANNUAL DUES. FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS SHALL BE ELECTED AT THE ANNUAL MEMBERS' MEETING BY A VOTE OF THE MEMBERS. CANDIDATES FOR THE BOARD MUST BE MEMBERS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7B EACH MEMBER IN GOOD STANDING (CURRENT ON DUES) SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WILL BE EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO APPROVAL AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING IF A CONFLICT OF INTEREST IS IDENTIFIED. FORM 990, PAGE 6, PART VI, LINE 15A THE GARDEN DID A COMPETITIVE PAY ANALYSIS TO DETERMINE COMPENSATION OF EMPLOYEES. THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS, AND ANNUALLY REVIEWS PAY AND PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS AND OFFICERS RECEIVE NO COMPENSATION AS IS STIPULATED IN THE GOVERNING DOCUMENTS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST.