2026-08-31T13:48:15-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990PF 2024-01-01 990344486 NA 'AINA KAI BOTANICAL GARDENS NAAI 8088280525 PO BOX 1134 KILAUEA HI 967541134 CHARLES S O'NEILL CHAIRPERSON & EXECUTIVE DIRECTOR 8088280525 2026-08-31 1 0 CRYSTIE OGI P01844425 8085311040 2026-08-27 2024 X X 161695841 X 25935 326294 326294 326294 2263099 2263099 2263099 195588 195588 195588 195588 1002057 20234806 4420124 0 166941 77387 89554 89554 337327 0 337327 4239854 7205105 3211862 334899 46803 140410 194489 1238332 0 225885 1028669 246874 0 35613 211261 17280 0 0 17280 62591 0 0 62591 520388 512915 512915 7473 294756 56534 81531 208985 538855 5219 5825 887043 0 16956 867998 4141018 621471 1019135 2598746 0 0 4141018 621471 1019135 2598746 98836 6583634 2192727 84738 118827 118827 4712109 4553770 4553770 36685 42843 42843 88143428 93492322 93492322 283940 190617 98542 93323 93323 52781931 13340689 39774673 39441242 39441242 21334992 23953514 23953514 154185167 161695841 161695841 2939 5453 31526 13378 34465 18831 X 0 0 0 0 0 0 154150702 161677010 154185167 161695841 154150702 98836 7427472 161677010 0 161677010 MORGAN STANLEY #003 P 869420 1000000 -130580 -130580 MORGAN STANLEY #161 P 951020 1035774 -84754 -84754 MORGAN STANLEY #807 P 12570055 9765421 2804634 2804634 MORGAN STANLEY #003 P 3325050 3325050 0 0 MORGAN STANLEY #003 P 138450 138450 138450 MORGAN STANLEY #161 P 1378754 688437 690317 690317 CAPITAL GAIN DISTRIBUTIONS P 1002057 1002057 1002057 4420124 -215334 91513 0 91513 0 91513 76802 0 80000 0 91695 X 31 151 151 0 0 0 0 0 0 0 0 0 0 0 1 1 HI 1 1 0 0 0 1 WWW.NAAINAKAI.ORG NA 'AINA KAI BOTANICAL GARDENS 8088280525 PO BOX 1134 KILAUEA HI 967541134 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHARLES S O'NEILL PO BOX 1134 KILAUEA HI 967541134 CHAIR/PRES/SECR/EXECUTIVE DIRECTOR 50.00 227200 6816 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 UNTIL 11/1/24 40.00 84109 16774 0 ROBERTO IGAYA PO BOX 1134 KILAUEA HI 967541134 GROUNDS CREW MANAGER 50.00 94235 14922 0 ERWIN PASCUAL PO BOX 1134 KILAUEA HI 967541134 CARPENTER 50.00 78570 16324 0 MARTI M BERRETT PO BOX 1134 KILAUEA HI 967541134 EVENTS DIRECTOR 50.00 78973 11077 0 JEANNINE K LEONG PO BOX 1134 KILAUEA HI 967541134 VISITOR CENTER MANAG 40.00 64897 15224 0 JUSTIS S BERRETT PO BOX 1134 KILAUEA HI 967541134 HEAD MECHANIC 50.00 72150 7488 0 3 KOBAYASHI TRUCKING INC PO BOX 44 HANALEI HI 96714 GREEN WASTE REMOVAL, REGRADE PARKING LOT, NEW CONCRETE PATHS 140987 DA POOL GUY LLC 6581 PUUPILO ROAD UNIT A KAPAA HI 96746 LAGOON & POOL CLEANING, SERVICE & REPAIRS 78075 0 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 2598746 EDUCATIONAL TOURS OF THE NA AINA KAI BOTANICAL GARDENS,ESTABLISHING AN INTERNSHIP PROGRAM FOR THE STUDY OFTROPICAL HORTICULTURE, AGRICULTURE, AND FORESTRY, AND 0 OPERATING A PLANT NURSERY AND GIFT SHOP. 0 0 106130070 3066946 93323 109290339 0 0 109290339 1639355 107650984 5382549 X 2598746 0 200205 2798951 2000-04-12 X 2192727 2736003 1646604 368707 6944041 1863818 2325603 1399613 313401 5902435 2798951 2809433 2911438 2522686 11042508 0 0 0 75 75 2798951 2809433 2911438 2522611 11042433 161695841 154185167 96563076 76132604 488576688 49329431 49656706 58413030 50288767 207687934 3588366 2950349 1097736 823179 8459630 0 0 0 0 X 0 0 TOUR FEES 316440 14 326294 14 2263099 16 195588 18 1002057 89554 NONDIVIDEND DISTRIBUTIONS 14 18428 OTHER INCOME 14 2459 0 3807925 405994 4213919 1A FEES FOR GUIDED TOURS OF BOTANICAL GARDENS. 10 GIFT SHOP SALES OF MERCHANDISE RELATED TO BOTANICAL GARDENS. 0 0 0 0 0 0 0 0 0 0 X X 1 GREGG TAKARA 4370 KUKUI GROVE STREET SUITE 111 LIHUE HI 96766 5000 X 2 CVENGROS FAMILY CHARITABLE FUND OF THE ORANGE COUNTY COMMUNITY FOUNDATION 19200 VON KARMAN AVE STE 700 IRVINE CA 92612 10000 X ACCOUNTING 62591 0 0 62591 BUILDINGS & IMPROVEMENTS (CHARITABLE) 17534529 8871061 0.000000000000 420349 0 0 LAND AND IMPROVEMENTS (CHARITABLE) 33616081 2386749 0.000000000000 84615 0 0 EQUIPMENT 959481 895657 0.000000000000 20936 0 0 FURNITURE, FIXTURES, AND EQUIPMENT 58296 58296 0.000000000000 0 0 0 OFFICE EQUIPMENT 83948 72915 0.000000000000 1557 0 0 VEHICLES 241705 235931 0.000000000000 5573 0 0 OFFICE EQUIPMENT (POS SYSTEM) 10784 9337 0.000000000000 606 0 606 VEHICLES (TOUR) 277107 277107 0.000000000000 0 0 0 BUILDINGS & IMPROVEMENTS (INVESTMENT) 283940 185398 0.000000000000 5219 5219 5219 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 - DESCRIPTION OF CHANGES ON AMENDED RETURN: THE FOUNDATION IS FILING THIS AMENDED 2024 FORM 990-PF TO CONFORM THE BEGINNING AND ENDING BALANCE SHEET PRESENTATION TO THE AMENDED 2023 FORM 990-PF. THE AMENDED 2023 FORM 990-PF REPORTED TWO PARCELS OF LAND CONTRIBUTED TO THE FOUNDATION DURING 2023 THAT WERE INADVERTENTLY OMITTED FROM THE ORIGINALLY FILED 2023 RETURN. ACCORDINGLY, THE 2024 FORM 990-PF IS BEING AMENDED TO REFLECT THE CORRECTED LAND BALANCE CARRIED FORWARD FROM 2023.THE AMENDED RETURN ALSO REFLECTS MINOR CORRECTIONS TO CERTAIN TRIAL BALANCE AMOUNTS. THESE CORRECTIONS RESULTED IN A DECREASE IN NET INVESTMENT INCOME OF $10,869 AND A DECREASE IN BOOK INCOME AND ADJUSTED NET INCOME OF $782. BECAUSE THE FOUNDATION HAD SUFFICIENT QUALIFYING CHARITABLE DISTRIBUTIONS, THE $782 DECREASE IN ADJUSTED NET INCOME DID NOT AFFECT THE MINIMUM DISTRIBUTION REQUIREMENT OR RESULT IN ADDITIONAL EXCISE TAX CONSEQUENCES.THE AMENDED FORM 990-PF HAS BEEN COMPLETED IN FULL WITH CORRECTED INFORMATION AND ALL REQUIRED ATTACHMENTS. PART V REFLECTS THE CORRECTED EXCISE TAX COMPUTATION, PRIOR OVERPAYMENT, AND RESULTING ADDITIONAL OVERPAYMENT. MARKETABLE SECURITIES 93492322 93492322 BUILDINGS & IMPROVEMENTS (INVESTMENT) 283940 190617 93323 BUILDINGS & IMPROVEMENTS (CHARITABLE) 17534529 9291410 8243119 LAND AND IMPROVEMENTS (CHARITABLE) 33616081 2471364 31144717 EQUIPMENT 959481 916593 42888 FURNITURE, FIXTURES, AND EQUIPMENT 58296 58296 0 OFFICE EQUIPMENT 83948 74472 9476 VEHICLES 241705 241504 201 OFFICE EQUIPMENT (POS SYSTEM) 10784 9943 841 VEHICLES (TOUR) 277107 277107 0 LEGAL FEES 17280 0 0 17280 ANNUITY VALUE 11488786 14108132 14108132 BRONZE STATUES & ARTWORK 9739347 9739347 9739347 HARDWOOD TREES 106000 106000 106000 OTHER ASSETS 859 35 35 MARKETING EXPENSES 978 0 0 978 AUTOMOBILE EXPENSE 6989 0 0 6989 BANK FEES 60 0 0 60 CATERING 7391 0 0 7730 DUES & SUBSCRIPTIONS 3893 0 0 3148 EDUCATION 60 0 0 90 EQUIPMENT, FURNITURE & FIXTURES 2485 0 0 2485 EQUIPMENT RENTAL 1244 0 1244 0 INSURANCE 282988 0 0 282988 LICENSES, PERMITS & FEES 0 0 0 594 MERCHANT FEES 13533 0 13533 0 MISCELLANOUS EXPENSE 320 0 0 320 PLANTS 14709 0 0 14709 POSTAGE & DELIVERY 1718 0 0 1613 PRINTING & REPRODUCTION 278 0 0 278 REPAIRS 325899 0 0 324950 OUTSIDE SERVICES 2179 0 2179 0 SUPPLIES & OFFICE EXPENSE 40409 0 0 39056 TELEPHONE 7954 0 0 7954 UTILITIES 164712 0 0 164612 VOLUNTEER EXPENSE 9244 0 0 9444 TOUR FEES 316440 316440 NONDIVIDEND DISTRIBUTIONS 18428 18428 OTHER INCOME 2459 2459 UNREALIZED GAIN ON MARKETABLE SECURITIES 7427472 PAYROLL LIABILITIES 28266 12045 OTHER CURRENT LIABILITIES 2260 333 FARM SECURITY DEPOSIT 1000 1000 INVESTMENT MANAGEMENT FEES 512915 512915 512915 0 CONSULTING 7473 0 0 7473 GENERAL EXCISE TAX 17271 8763 17271 0 PROPERTY TAX 19516 19516 19516 0 PAYROLL TAXES 143998 4284 20773 118985 NET INVESTMENT INCOME TAX 90000 0 0 90000 FOREIGN TAX 23971 23971 23971 0