Nonprofit · EIN 99-0186050
FRIENDSHIP GARDEN FOUNDATION
Tax-exempt · HONOLULU, HI 96802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $523,269 | $15,228 | $508,041 | $777,768 | $8,500 | $769,268 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $485,437
- Program service revenue
- $0
- Investment income
- $36,006
- Net gain from sales of assets
- $14,768
- Other revenue
- $1,826
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $12,019
- Program services (functional)
- $15,228
Balance sheet and other
- Total assets, start of year
- $261,227
- Total assets, end of year
- $777,768
- Total liabilities, end of year
- $8,500
- Net assets, end of year
- $769,268
- Land, buildings and equipment
- $35,600
- Publicly traded securities
- $716,022
- Net assets without donor restrictions
- $769,268
- Gross receipts
- $523,269
- Employees
- 0
- Volunteers
- 11
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACK NS GILLMAR | PRESIDENT/TR Trustee or director, Officer | 6 | $0 |
| JANET GILLMAR | VP/SECRETARY Trustee or director, Officer | 1 | $0 |
| DON HIBBARD | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVID TAKAGI | DIRECTOR Trustee or director | 0.5 | $0 |
| MARY RICHARDS | DIRECTOR Trustee or director | 0.5 | $0 |
| EMILY GILLMAR | DIRECTOR Trustee or director | 0.5 | $0 |
| JOHN ATHERTON RICHARDS | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVID TURNER | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2902, HONOLULU, HI 96802-2902
- In care of
- % JACK GILLMAR
- Mailing address (990-N for 2024)
- PO BOX 2902PO BOX 2902, HONOLULU HI 968022902
- Principal officer (990 for 2025)
- JACK NS GILLMAR, PO BOX 2902, HONOLULU, HI 96802
- Principal officer (990-N for 2024)
- Jack Gillmar, PO BOX 2902, HONOLULU HI 96802-2902, HONOLULU HI 96802
- Signed the 990
- JACK NS GILLMAR, PRESIDENT/TREASURER
- Phone
- (808) 221-7439
- Website
- FRIENDSHIPGARDEN.ORG
- Return prepared by
- MY OCCPA LLC
Mission
TO PRESERVE AND MAINTAIN A 10 ACRE GARDEN AT KOKOKAHI, KANEOHE, OAHU FOR PUBLIC ENJOYMENT
Program accomplishments
- 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.Expenses $15,228
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 99-0186050
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $777,768
- Income (IRS master file)
- $523,269
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $523,269 | $15,228 | $777,768 | XML |
| 990-N for 2024 Officer: Jack Gillmar | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Jack Gillmar | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Jack Gillmar | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Jack Gillmar | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jack Gillmar | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 99-0186050).
Questions about FRIENDSHIP GARDEN FOUNDATION
- What is the EIN of FRIENDSHIP GARDEN FOUNDATION?
- The employer identification number (EIN) of FRIENDSHIP GARDEN FOUNDATION is 99-0186050.
- Is FRIENDSHIP GARDEN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to FRIENDSHIP GARDEN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDSHIP GARDEN FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDSHIP GARDEN FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDSHIP GARDEN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDSHIP GARDEN FOUNDATION?
- The 990 for the year ended December 31, 2025 names JACK NS GILLMAR.
- Who are the officers and directors of FRIENDSHIP GARDEN FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRIENDSHIP GARDEN FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $523,269, expenses of $15,228 and total assets of $777,768 at year end.
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