2026-08-18T22:53:58-04:00 2025-12-31 332265560 MY OCCPA LLC 745 FORT STREET MALL STE 1900 HONOLULU HI 968133820 990 2025-01-01 990186050 FRIENDSHIP GARDEN FOUNDATION FRIE 8082217439 PO BOX 2902 HONOLULU HI 96802 JACK NS GILLMAR PRESIDENT/TREASURER 8082217439 2026-07-30 LAI IENG YEE P01329295 8085372626 2026-07-31 2025 2025-03-06 01:10:19Z JACK NS GILLMAR PO BOX 2902 HONOLULU HI 96802 523269 false X FRIENDSHIPGARDEN.ORG X THE 10 ACRE NATIONAL HISTORIC SITE, FRIENDSHIP GARDEN, WAS DEVELOPED IN THE 1920S AS A BOTANIC GARDEN WITH TRAILS LEADING TO A FINE VIEW OF KANEOHE BAY. ORIGINALLY PLANTED AS PART OF A YWCA CAMP IN A RESIDENTIAL COMMUNITY ON THE BAY, THE GARDEN FELL INTO DISREPAIR IN THE 1950S. IN 1973 FRIENDSHIP GARDEN FOUNDATION OBTAINED A LEASE FOR A DOLLAR A YEAR ON THE GARDEN WITH THE PROVISION THAT THE OWNERSHIP OF THE GARDEN WOULD BE GRANTED TO THE FOUNDATION IF THE GARDEN WAS IMPROVED, MAINTAINED, AND ESTABLISHED AN ENDOWMENT TO PRESERVE THE GARDEN FREE AND OPEN TO THE PUBLIC DURING DAYLIGHT HOURS. THE HONOLULU COMMUNITY RAISED THE ENDOWMENT AND THE FOUNDATION OBTAINED THE LAND IN 1998. THE GARDEN HAS BEEN MAINTAINED BY VOLUNTEERS FOR THE LAST 50 YEARS WITH EXPENSES RUNNING UNDER 30,000 A YEAR. EXPENSES HAVE BEEN COVERED BY THE VOLUNTEERS THEMSELVES AND FROM MONETARY DONATIONS FROM THE COMMUNITY. A MAJOR DONATION IN 2017 ENABLED THE BURIAL OF OVERHEAD UTILITY LINES ALONG THE ROAD EDGE OF THE PR 8 5 0 11 0 24232 485437 0 5916 36006 1780 1826 31928 523269 0 0 0 0 0 29188 15228 29188 15228 2740 508041 261227 777768 8500 261227 769268 TO PRESERVE AND MAINTAIN A 10 ACRE GARDEN AT KOKOKAHI, KANEOHE, OAHU FOR PUBLIC ENJOYMENT false false 15228 MAINTENANCE OF THE GARDEN: WHILE VOLUNTEER LABOR PROVIDES REGULAR MAINTENANCE FOR THE GARDEN TRAILS, OTHER MAINTENANCE RELATED EXPENSES ARE STILL OUR MAJOR ANNUAL BUDGET ITEMS: TREE TRIMMING CONTRACTS, AND SMALL- SCALE CAPITAL IMPROVEMENTS TO OUR HISTORIC STRUCTURES AND TRAIL INFRASTRUCTURE ARE CONTRACTED WHEN NEEDED. THESE ITEMS, TOGETHER WITH THE PURCHASE OF GARDEN TOOLS AND SUPPLIES COMPRISE THE CURRENT EXPENSES. WITH VISITOR NUMBERS CONTINUING TO GROW, SOME PART-TIME PAID GARDEN LABOR WILL BE NEEDED IN THE FUTURE. PUBLIC EDUCATION: AN ORIENTATION AND ANNOUNCEMENT BULLETIN BOARD AND SEATING AREA GREET VISITORS AT THE ENTRY SHELTER UNDER THE HISTORIC CAMPER CABIN. THIS ORIENTATION REST AREA PROVIDES GARDEN MAPS WITH A BRIEF HISTORY OF THE GARDEN ON THE BACK. DIRECTIONAL AND INFORMATION SIGNS EXIST IN THE GARDEN WHERE NECESSARY. SIGNS ARE KEPT TO A MINIMUM SO AS TO NOT DISTURB ENJOYMENT OF VIEWS OF THE SURROUNDING LANDSCAPE. PLANT IDENTIFICATION SIGNS INSTALLED YEARS AGO AS A BOY SCOUT PROJECT WILL BE REPLACED WITH QR SIGNS IDENTIFYING THE PLANTS, BUILDINGS AND OTHER FEATURES IN THE GARDEN. THE TOOL AND SUPPLIES WERE ENTIRELY FUNDED BY VOLUNTEERS. 15228 true true false false false false false false false false true false 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 true 1 0 false 0 false false false false false false false false X 8 5 true false false false false false false true true false false true true true true true true false false false HI X JACK GILLMAR 8082217439 3035 LAI ROAD HONOLULU HI 96816 X JACK NS GILLMAR PRESIDENT/TR 6.00 X X 0 0 0 JANET GILLMAR VP/SECRETARY 1.00 X X 0 0 0 DON HIBBARD DIRECTOR 0.50 X 0 0 0 DAVID TAKAGI DIRECTOR 0.50 X 0 0 0 MARY RICHARDS DIRECTOR 0.50 X 0 0 0 EMILY GILLMAR DIRECTOR 0.50 X 0 0 0 JOHN ATHERTON RICHARDS DIRECTOR 0.50 X 0 0 0 DAVID TURNER DIRECTOR 0.50 X 0 0 0 false false false 485437 485437 21238 21238 14768 14768 14768 14768 ATT RENT 1826 1826 1826 523269 1826 36006 832 832 82 82 12019 12019 2295 2295 15228 15228 0 0 7531 17050 9096 35600 35600 35600 218096 716022 261227 777768 8500 0 8500 X 261227 769268 261227 769268 261227 777768 508041 X false false X 35750 5031 8937 24232 2740 76690 35750 5031 8937 24232 2740 76690 76690 1629 1678 1728 3886 21238 30159 106849 1826 0.71770 X SUPPORTING SCHEDULE EXTRAORDINARY ONE-TIME CONTRIBUTION FROM ESTATE 482,697 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35600 35600 35600 LOAN FROM OFFICER 8500 8500 FORM 990, PAGE 6, PART VI, LINE 2 JACK GILMAR JANET GILLMAR PRESIDENT VP/SECRETARY FAMILY RELATIONSHIP JACK GILMAR EMILY GILLMAR PRESIDENT DIRECTOR FAMILY RELATIONSHIP JANET GILLMAR EMILY GILLMAR VP/SECRETARY DIRECTOR FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH REVIEW AND OVERSIGHT BY THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD COMPOSED SOLELY OF DISINTERESTED DIRECTORS. DIRECTORS, OFFICERS, AND COVERED STAFF ARE REQUIRED TO DISCLOSE ANNUALLY AND AS CIRCUMSTANCES ARISE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AND ALL MATERIAL FACTS RELATING TO SUCH CONFLICTS. WHEN A POTENTIAL CONFLICT IS IDENTIFIED, THE INTERESTED INDIVIDUAL MAY PRESENT INFORMATION REGARDING THE PROPOSED TRANSACTION OR ARRANGEMENT BUT MUST LEAVE THE MEETING DURING DISCUSSION AND VOTING ON THE MATTER. THE DISINTERESTED MEMBERS OF THE BOARD OR COMMITTEE DETERMINE WHETHER A CONFLICT EXISTS AND, WHEN APPROPRIATE, REVIEW ALTERNATIVE ARRANGEMENTS AND COMPARABILITY INFORMATION TO DETERMINE WHETHER THE TRANSACTION IS FAIR, REASONABLE, AND IN THE BEST INTERESTS OF THE ORGANIZATION. TRANSACTIONS INVOLVING A CONFLICT OF INTEREST MAY ONLY BE APPROVED BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS. THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS THE PROCEEDINGS, INCLUDING DISCLOSURES MADE, PERSONS PRESENT, DISCUSSIONS HELD, ALTERNATIVES CONSIDERED, COMPARABILITY DATA REVIEWED, AND THE RESULTS OF VOTES TAKEN. IN ADDITION, ALL DIRECTORS, OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS ANNUALLY SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED, READ, UNDERSTOOD, AND AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.