Passes our checks

Friendship Garden Foundation

EIN 99-0186050 · Honolulu, HI

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO PRESERVE AND MAINTAIN A 10 ACRE GARDEN AT KOKOKAHI, KANEOHE, OAHU FOR PUBLIC ENJOYMENT

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 91 out of 100.

Independent board
25 of 25
5 of 8 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)

$15,228 spent. 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.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1979.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.