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Nonprofit · EIN 80-0352117

DEBOLT GARDENS FOUNDATION

Tax-exempt · MAKAWAO, HI 96768

Financials

$197K$97K2022$121K$98K2023$56K$90K2024
Revenue Expenses · by fiscal year end
Financials of DEBOLT GARDENS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$55,874$89,626-$33,752$1,574,248$544,370$1,029,878
December 31, 2023990-PF$121,202$98,417$22,785$1,649,918$586,288$1,063,630
December 31, 2022990-PF$196,607$96,615$99,992$1,662,037$620,442$1,041,595
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$31,074
Net rental income
-$14,502

Expenses

Grants and similar amounts paid
$0
Disbursements for charitable purposes
$28,469

Balance sheet and other

Total assets, start of year
$1,649,918
Total assets, end of year
$1,574,248
Total liabilities, end of year
$544,370
Net assets, end of year
$1,029,878
Fair market value of assets
$3,492
Qualifying distributions
$28,469

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
LINDSAY MANUEL
PO BOX 830, HAIKU, HI 96708
PRESIDENT/TR0$0
FRANK SKOWRONSKI
PO BOX 909, HAIKU, HI 96708
DIRECTOR0$0
STERLING THOMAS
17411 HALEAKALA HIGHWAY, KULA, HI 96790
VICE PRESIDE0$0
KIRA NIMS
PO BOX 81629, HAIKU, HI 96708
DIRECTOR0$0
KAINOA HARCAJO
PO BOX 1050, MAKAWAO, HI 96768
DIRECTOR0$0
BRENDAN O'COLMAIN
719 OLINDA ROAD, MAKAWAO, HI 96768
DIRECTOR0$0
990-PF for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
LINDSAY MANUEL
PO BOX 830, HAIKU, HI 96708
PRESIDENT/TR0$0
FRANK SKOWRONSKI
PO BOX 909, HAIKU, HI 96708
DIRECTOR0$0
STERLING THOMAS
17411 HALEAKALA HIGHWAY, KULA, HI 96790
VICE PRESIDE0$0
KIRA NIMS
PO BOX 81629, HAIKU, HI 96708
DIRECTOR0$0
KAINOA HARCAJO
PO BOX 1050, MAKAWAO, HI 96768
DIRECTOR0$0
BRENDAN O'COLMAIN
719 OLINDA ROAD, MAKAWAO, HI 96768
DIRECTOR0$0
990-PF for the year ended December 31, 2022: 6 people
NameTitleHours / weekCompensation
LINDSAY MANUEL
PO BOX 830, HAIKU, HI 96708
PRESIDENT/TR0$0
FRANK SKOWRONSKI
PO BOX 909, HAIKU, HI 96708
DIRECTOR0$0
STERLING THOMAS
17411 HALEAKALA HIGHWAY, KULA, HI 96790
VICE PRESIDE0$0
KIRA NIMS
PO BOX 81629, HAIKU, HI 96708
DIRECTOR0$0
KAINOA HARCAJO
PO BOX 1050, MAKAWAO, HI 96768
DIRECTOR0$0
BRENDAN O'COLMAIN
719 OLINDA ROAD, MAKAWAO, HI 96768
DIRECTOR0$0

Address and contacts

Address (IRS master file)
PO BOX 1050, MAKAWAO, HI 96768-1050
In care of
% MERI JO ABRAMS MANUEL
Signed the 990-PF
LINDSAY MANUEL, PRESIDENT/TREASURER
Phone
(808) 283-8189
Return prepared by
KAWAHARA HU LLP

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
80-0352117
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2009
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Environment (C41)
Assets (IRS master file)
$1,574,248
Income (IRS master file)
$55,874

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$55,874$89,626$1,574,248IRS
990-TDecember 2024–––IRS
990-PFDecember 2023$121,202$98,417$1,649,918XML
990-TDecember 2023–––IRS
990-PFDecember 2022$196,607$96,615$1,662,037XML
990-TDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-TDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-TDecember 2020–––IRS
990-PFDecember 2018–––IRS
990-PFDecember 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 80-0352117).

Questions about DEBOLT GARDENS FOUNDATION

What is the EIN of DEBOLT GARDENS FOUNDATION?
The employer identification number (EIN) of DEBOLT GARDENS FOUNDATION is 80-0352117.
Is DEBOLT GARDENS FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to DEBOLT GARDENS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does DEBOLT GARDENS FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of DEBOLT GARDENS FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did DEBOLT GARDENS FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of DEBOLT GARDENS FOUNDATION?
The 990-PF for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
How much revenue does DEBOLT GARDENS FOUNDATION have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $55,874, expenses of $89,626 and total assets of $1,574,248 at year end.

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