2024-11-14T14:51:27-08:00 2023-12-31 912183089 NATALIE J IWASA CPA INC 1331 LUNALILO HOME ROAD HONOLULU HI 96825 990EZ 2023-01-01 824260185 Magical Creatures Sanctuary MAGI 8087587500 PO Box 444 Laupahoehoe HI 96764 Mathias Lundblad Secretary/Treasurer 2024-11-14 true true Natalie Iwasa CPA CFE P00846083 8083953233 2023 2024-10-15 13:58:12Z X www.magicalcreaturessanctuary.org X X 167909 X 148328 15210 0 2468 0 2468 86 86 1817 167823 12728 888 101746 115362 52461 11066 2819 66346 X 16545 21144 22012 34036 13477 45213 52034 100393 40968 34047 11066 66346 Our mission is to rescue, rehabilitate, and offer lifelong sanctuary to animals on the Big Island while serving the Hawaiian community with programs that promote kindness, compassion, and stewardship. Magical Creatures Sanctuary provides lifelong care to the animals we rescue. Animal rescue and sanctuaryRescue, rehabilitate, and offer lifelong sanctuary to animals on the Big Island. This includes providing quality food, housing, preventive care, and veterinary care when needed. In 2023 95 animals were served. Our approach is centered on our rescued residents, and they serve as the heart of all our activities. Every program and initiative we undertake is intricately connected back to the sanctuary and the well-being of our residents. This integration of our mission with the lives of our animals is paramount to our ethos. We also support our community with advice and help for farm animals by responding to phone calls, messages, and emails. During 2023 we received an estimated 200 requests for help and advice from the community, highlighting a lack of support for people caring for farm animals in Hawaii. Outreach and educationIn 2023 we offered tours of the sanctuary to 357 guests. Change starts within the community, and we are grateful for the opportunities that we have to share the stories of the rescued animals at Magical Creatures. We offer public and private tours to provide a more condensed introduction to our work and our mission. We also hosted National Animal Rights Day (NARD) with a notable turnout of over 60 guests, the event garnered extensive media attention, highlighting the growing momentum for animal rights causes. We invited professional shearers from the mainland to do a Compassionate shearing workshop. The workshop was aimed towards individuals on the Big Island who wanted to learn how to care for wool sheep in a gentle and compassionate way. We had 15 people attending in person, and we also live-streamed the workshop for our social media followers.During 2023 we attended several tabling events; Big Island Veg Fest, Kona Mango Fest, and various farmers markets. Engaging with event attendees, we distribute informative literature that not only informs, but also encourages reflection on compassionate dietary and lifestyle choices. We also distributed over 120 plant-based snacks/samples to middle school students during our most recent tabling event and hope to expand tabling events. Internship programThe internship program stands as a pivotal component of our organization. Interns play a vital role, offering assistance across various facets, primarily but not limited to feeding, cleaning, and implementing enriching activities for our residents. Beyond the daily tasks, our interns gain invaluable experience by engaging in administrative projects, such as managing social media accounts and fostering sponsor engagement, thereby acquiring a holistic understanding of the organization's operations. During 2023, local volunteers and interns have provided 10,000+ volunteer hours to the sanctuary. Our internship program typically accommodates between three and five interns residing on-site at the sanctuary, sharing communal living spaces. The popularity of our program is evident in its consistent demand, often leading to bookings up to a year in advance. Many of the animal care interns are pre-vet students, who are looking for ways to interact with farmed animals in an alternative setting. One distinctive aspect of our internship program is its commitment to a fully plant-based diet and lifestyle during the stay at the sanctuary. This requirement aligns with our core values of compassion and sustainability. Interns not only receive support in adapting to a plant based lifestyle within our communal spaces but also find that this experience has a lasting impact. Based on our intern exit survey, 70% of our interns remain on a plant based diet after their internship ends, and 30% report they have reduced their consumption of animal products. 93807 93807 Helena Lundblad Executive Dir. 50.00 0 Mathias Lundblad Sec./Treas. 2.50 0 Pat Van Every Director 0.25 0 Agnes Honvath Director 0.25 0 Rebecca Clancy Director 0.50 0 Lori Sebastian Director 0.50 0 Elizabeth Weeks Dir. of Ops. 37.50 0 John Hubers Former M. Dir. 25.00 0 Lolita Perez Ayala Chair 2.50 0 Danielle Spitz Vice Chair 2.50 0 Lucy Codron Director 0.25 0 Lydia Green Dir. Ops. 37.50 0 X false true false false false false true 30000 0 0 0 true 0 0 false HI Mathias Lundblad PO Box 444 Laupahoehoe HI 96764 8087587500 false false false false false false false false false false false NONE NONE true X 60012 69533 118765 114553 148328 511191 116 7994 15210 23320 2974 2468 5442 0 0 60012 69533 118881 125521 166006 539953 4005 15085 8855 5583 61594 95122 0 4005 15085 8855 5583 61594 95122 444831 0 0 0 1728 1817 3545 60012 69533 118881 127249 167823 543498 0.81850 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED John Hubers Former Managing Director Funds were stolen. false M Lundblad Co-founders Cash flow X 30000 30000 false true true 30000 Schedule L, Part V Supplemental Information EXCESS BENEFIT TRANSACTIONFormer Managing Director John Hubers stole organization funds and assets as well as charged personal expenses to the organizations credit cards over a period of approximately 16 months. The bulk of theft occurred in 2022. In 2023 he stole $4,811. The 2022 990-EZ provided details of his actions. We realize that donors may be concerned about this but also understand that other organizations that are victims of theft sometimes do not report it due to embarrassment leaving the perpetrator to potentially victimize another organization.We have taken steps to mitigate the risk of this happening again. In November 2023 we entered into an agreement with Natalie J. Iwasa, CPA, Inc. to assist us with compliance issues, including preparation of our 990-EZ for 2023.Policies and procedures have been improved since the theft, and several layers of checks and balances have been implemented through the guidance of the organizations board of directors as well as our CPA. More specifically, these policies and procedures ensure all financial reporting is decentralized; a professional bookkeeper has been recruited, all expenses are required to be approved by the executive director and reports properly submitted by each individual purchasing items with the organizational credit cards.The organization will continue to seek justice against Hubers. Other Revenue.1 Credit card rewards $1817 Other Expenses.1001 Advertising and Promotion $1648 Other Expenses.1002 Office Expenses $2254 Other Expenses.1003 Information Technology $7797 Other Expenses.1005 Travel $1035 Other Expenses.1008 Interest $1575 Other Expenses.1009 Depreciation $6087 Other Expenses.1012 Insurance $6673 Other Expenses.1 Animal feed $38679 Other Expenses.2 Animal supplies $6119 Other Expenses.3 Utilities $5825 Other Expenses.4 Supplies $4833 Other Expenses.5 Theft $4811 Other Expenses.6 Equipment rental $3369 Other Expenses.7 Repairs & maintenance $2612 Other Expenses.8 Gas $2571 Other Expenses.9 Vehicle $2475 Other Expenses.10 Tools and small equipment $2154 Other Expenses.12 Merchant fees $864 Other Expenses.13 Business registration fees $301 Other Expenses.14 Miscellaneous $64 Other Assets.1001 Automobiles - Beginning $2500 Automobiles - Ending $7333 Other Assets.1004 Miscellaneous - Beginning $10977 Miscellaneous - Ending $13915 Other Assets.1005 Accounts Receivable - Beginning $0 Accounts Receivable - Ending $16693 Other Assets.1 Construction in progress - Beginning $0 Construction in progress - Ending $7272 Total Liabilities.1006 Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $30000 Total Liabilities.1 Credit cards payable - Beginning $40968 Credit cards payable - Ending $3666 Total Liabilities.2 Security deposits - Beginning $0 Security deposits - Ending $375 Total Liabilities.3 Misc. reimb. - Beginning $0 Misc. reimb. - Ending $6 Part I, Line 20 Prior period adjustments netting to $2,819 include a correction to property and equipment and depreciation for a donated Ford Van not previously on the books. Part 1, Line 13 Fees paid to attorney totaled $20,000. Due to unsatisfactory results with respect to theft, a refund of $16,693 was received in 2024. Since the amount was significant, a receivable was recorded and net amount of $3,307 reported as expense.