Nonprofit · EIN 99-0344486
NA AINA KAI BOTANICAL GARDENS
Tax-exempt · KILAUEA, HI 96754
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF (amended) | $4,239,854 | $4,141,018 | $98,836 | $161,695,841 | $18,831 | $161,677,010 |
| December 31, 2023 | 990-PF (amended) | $55,396,701 | $4,356,663 | $51,040,038 | $154,185,167 | $34,465 | $154,150,702 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $25,935
- Dividends
- $2,263,099
- Interest
- $326,294
- Net rental income
- $195,588
- Net gain from sales of assets
- $1,002,057
- Other income
- $337,327
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $334,899
- Salaries, compensation and benefits (total)
- $1,238,332
- Disbursements for charitable purposes
- $2,598,746
- Excise tax on investment income
- $91,513
Balance sheet and other
- Total assets, start of year
- $154,185,167
- Total assets, end of year
- $161,695,841
- Total liabilities, end of year
- $18,831
- Net assets, end of year
- $161,677,010
- Fair market value of assets
- $161,695,841
- Qualifying distributions
- $2,798,951
- Net investment income
- $7,205,105
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHARLES S O'NEILL PO BOX 1134, KILAUEA, HI 967541134 | CHAIR/PRES/SECR/EXECUTIVE DIRECTOR | 50 | $227,200 | $6,816 |
| ROBERTO IGAYA PO BOX 1134, KILAUEA, HI 967541134 | GROUNDS CREW MANAGER Highest-paid employee | 50 | $94,235 | $14,922 |
| MARTHA FERNANDES PO BOX 1134, KILAUEA, HI 967541134 | DIRECTOR/HORTICULTURIST UNTIL 11/1/24 | 40 | $84,109 | $16,774 |
| MARTI M BERRETT PO BOX 1134, KILAUEA, HI 967541134 | EVENTS DIRECTOR Highest-paid employee | 50 | $78,973 | $11,077 |
| ERWIN PASCUAL PO BOX 1134, KILAUEA, HI 967541134 | CARPENTER Highest-paid employee | 50 | $78,570 | $16,324 |
| JUSTIS S BERRETT PO BOX 1134, KILAUEA, HI 967541134 | HEAD MECHANIC Highest-paid employee | 50 | $72,150 | $7,488 |
| JEANNINE K LEONG PO BOX 1134, KILAUEA, HI 967541134 | VISITOR CENTER MANAG Highest-paid employee | 40 | $64,897 | $15,224 |
| SALLY PSAILA PO BOX 1134, KILAUEA, HI 967541134 | DIRECTOR | 3 | $0 | $0 |
| CHRIS YORK PO BOX 1134, KILAUEA, HI 967541134 | DIRECTOR | 3 | $0 | $0 |
990-PF for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHARLES S O'NEILL PO BOX 1134, KILAUEA, HI 967541134 | CHAIR/PRES/SECR/EXECUTIVE DIRECTOR | 50 | $225,482 | $6,443 |
| MARTHA FERNANDES PO BOX 1134, KILAUEA, HI 967541134 | DIRECTOR/HORTICULTURIST | 50 | $93,304 | $15,989 |
| ROBERTO IGAYA PO BOX 1134, KILAUEA, HI 967541134 | GROUNDS CREW MANAGER Highest-paid employee | 50 | $91,405 | $13,806 |
| CHRISTOPHER FERNANDES PO BOX 1134, KILAUEA, HI 967541134 | MECHANIC Highest-paid employee | 50 | $85,569 | $2,302 |
| ERWIN PASCUAL PO BOX 1134, KILAUEA, HI 967541134 | CARPENTER Highest-paid employee | 50 | $76,593 | $14,976 |
| MARTI M BERRETT PO BOX 1134, KILAUEA, HI 967541134 | EVENTS DIRECTOR Highest-paid employee | 50 | $76,435 | $10,043 |
| JUSTIS S BERRETT PO BOX 1134, KILAUEA, HI 967541134 | HEAD MECHANIC Highest-paid employee | 50 | $64,454 | $6,654 |
| SALLY PSAILA PO BOX 1134, KILAUEA, HI 967541134 | DIRECTOR | 3 | $0 | $0 |
| CHRIS YORK PO BOX 1134, KILAUEA, HI 967541134 | DIRECTOR | 3 | $0 | $0 |
| LORI TAIRA PO BOX 1134, KILAUEA, HI 967541134 | FORMER TREASURER/DIRECTOR | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4101 WAILAPA RD, KILAUEA, HI 96754-0000
- Signed the 990-PF
- CHARLES S O'NEILL, CHAIRPERSON & EXECUTIVE DIRECTOR
- Phone
- (808) 828-0525
- Website
- WWW.NAAINAKAI.ORG
- Return prepared by
- CW ASSOCIATES CPAS
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 99-0344486
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $154,639,687
- Income (IRS master file)
- $23,550,772
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $4,239,854 | $4,141,018 | $161,695,841 | XML |
| 990-PF | December 2023 | $55,396,701 | $4,356,663 | $154,185,167 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 99-0344486).
Questions about NA AINA KAI BOTANICAL GARDENS
- What is the EIN of NA AINA KAI BOTANICAL GARDENS?
- The employer identification number (EIN) of NA AINA KAI BOTANICAL GARDENS is 99-0344486.
- Is NA AINA KAI BOTANICAL GARDENS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to NA AINA KAI BOTANICAL GARDENS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does NA AINA KAI BOTANICAL GARDENS file?
- Form 990-PF. Private foundations file every year.
- When is the next return of NA AINA KAI BOTANICAL GARDENS 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 NA AINA KAI BOTANICAL GARDENS 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 NA AINA KAI BOTANICAL GARDENS?
- The 990-PF for the year ended December 31, 2024 lists 9 people; 7 received compensation from the organization, the highest $227,200 (CHARLES S O'NEILL, CHAIR/PRES/SECR/EXECUTIVE DIRECTOR).
- How much revenue does NA AINA KAI BOTANICAL GARDENS have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $4,239,854, expenses of $4,141,018 and total assets of $161,695,841 at year end.
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