Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
LUNALILO HOME
 
Number and street (or P.O. box number if mail is not delivered to street address)501 KEKAULUOHI STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HONOLULU, HI96825
A Employer identification number

99-0075244
B Telephone number (see instructions)

(808) 395-1000
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$13,367,315J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 421,958
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -621
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,140,136 0 3,140,136
12 Total. Add lines 1 through 11........ 3,561,473 0 3,140,136
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 435,239 0 146,918 288,321
14 Other employee salaries and wages...... 2,449,246 0 422,026 1,967,800
15 Pension plans, employee benefits....... 262,153 0 63,542 181,224
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
76,414 0 64,327 0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
19,371 0 19,371 0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
1,135,218 28,826 210,726 960,854
17 Interest............... 87,149 0 87,149 0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
481 0 481 0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
256,172 0 256,172
20 Occupancy.............. 219,533 0 10,037 211,213
21 Travel, conferences, and meetings....... 8,539 0 2,330 5,925
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
884,920 0 213,971 621,125
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 5,834,435 28,826 1,497,050 4,236,462
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 5,834,435 28,826 1,497,050 4,236,462
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -2,272,962
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 1,643,086
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 27,792 872,110 872,110
2 Savings and temporary cash investments......... 8,215 2,610 2,610
3 Accounts receivable right arrow183,212
Less: allowance for doubtful accounts right arrow   114,316 183,212 183,212
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 73,183 34,128 34,128
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 6,686,767 Click to see attachment
List of Attached Documents:
// Content
6,148,529 		6,148,529
c Investments—corporate bonds (attach schedule)....... 2,304,436 Click to see attachment
List of Attached Documents:
// Content
2,059,757 		2,059,757
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 527,326 Click to see attachment
List of Attached Documents:
// Content
575,327 		575,327
14 Land, buildings, and equipment: basis right arrow7,273,611
Less: accumulated depreciation (attach schedule) right arrow3,781,969 3,616,974 Click to see attachment
List of Attached Documents:
// Content
3,491,642 		3,491,642
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 13,359,009 13,367,315 13,367,315
Liabilities 17 Accounts payable and accrued expenses.......... 451,828 500,330
18 Grants payable.................    
19 Deferred revenue................. 9,477  
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)...... 1,115,804 1,878,586
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
61,282 		Click to see attachment
List of Attached Documents:
// Content
91,038
23 Total liabilities (add lines 17 through 22)......... 1,638,391 2,469,954
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 11,612,047 10,823,756
25 Net assets with donor restrictions............ 108,571 73,605
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 11,720,618 10,897,361
30 Total liabilities and net assets/fund balances (see instructions). 13,359,009 13,367,315
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
11,720,618
2
Enter amount from Part I, line 27a .....................
2
-2,272,962
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
1,449,705
4
Add lines 1, 2, and 3 ..........................
4
10,897,361
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
10,897,361
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a SERVER - SPANNING SOLUTION P 2014-04-01 2023-12-31
b VIDEO SURVEILLANCE SYSTEM P 2015-11-16 2023-12-31
c LAPTOP COMPUTER P 2015-12-15 2023-12-31
d VIDEO SURVEILLANCE SYSTEM P 2016-01-01 2023-12-31
e FURNITURE & CUSHIONS P 2016-05-01 2023-12-31
RESDIENT ROOM - SAMPLE BE P 2017-01-12 2023-12-31
TEMPORARY WARD BED SET P 2017-03-22 2023-12-31
LAPTOP - CEO & TRUST MGNR P 2022-04-08 2023-12-31
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a   4,478 4,478 0
b   20,136 20,136 0
c   1,116 1,116 0
d   1,948 1,948 0
e   7,911 7,911 0
  2,368 2,368 0
  1,889 1,961 -72
  550 1,099 -549
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       0
b       0
c       0
d       0
e       0
      0
      -72
      -549
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 -621
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 0
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter: 1988-03-14(attach copy of letter if necessary–see instructions) 1 N/A
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3  
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowHI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.LUNALILO.ORG
14
The books are in care ofright arrowTHE FOUNDATION Telephone no.right arrow (808) 395-1000

Located atright arrow501 KEKAULUOHI STREETHONOLULUHI ZIP+4right arrow96825
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
JESSIE DEAN CHIEF EXECUTIVE OFFICER
40.00 		157,047 29,808 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
JENNIFER INOUYE CHIEF ADMINISTRATIVE OFFICER
40.00 		97,150 3,235 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
HARVEY H MCINERNY JR TRUSTEE - CHAIR
15.00 		56,000 0 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
SUNSHINE TOPPING TRUSTEE
5.00 		46,000 0 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
DANIEL M GOYA TRUSTEE
5.00 		46,000 0 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
SHERI RICHARDS DIRECTOR OF NURSING
40.00 		112,615 7,174 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
IAN HEILBRON PROGRAM ADMINISTRATO
40.00 		87,392 11,516 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
JANET SKELTON MEDICAL ASSISTANT
40.00 		77,269 9,775 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
NOVENA SANCHEZ LICENSED PRACTICAL N
40.00 		86,738 0 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
TAMMY SMITH DIRECTOR OF KITCHENS
40.00 		74,256 8,859 0
C/O 501 KEKAULUOHI STREET
HONOLULU,HI96825
Total number of other employees paid over $50,000...................right arrow 22
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
EXPRESS EMPLOYMENT PROFESSIONALS NURSING STAFFING AGENCY 286,209
1130 N NIMITZ HWY SUITE A-135
HONOLULU,HI96817
ALTRES MEDICAL NURSING STAFFING AGENCY 254,614
PO BOX 1410
HONOLULU,HI96807
SYSCO HAWAII RAW FOOD PRODUCE PROVIDER 236,374
PO BOX 855
HONOLULU,HI96813
HAUOLI HOME CARE NURSING STAFFING AGENCY 203,943
PO BOX 1410
HONOLULU,HI96807
ALWAYS BEST CARE NURSING STAFFING AGENCY 167,102
1001 DILLINGHAM BLVD STE 317
HONOLULU,HI96817
Total number of others receiving over $50,000 for professional services.............right arrow2
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 LUNALILO HOME PROVIDES ROOM AND BOARD, DIETARY SERVICE, LAUNDRY & LINEN, RECREATIONAL THERAPY, TRANSPORTATION & LIMITED MEDICAL AND NURSING CARE. APPROXIMATELY 100 INDIVIDUALS HAVE BENEFITED. 4,236,462
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
9,331,100
b
Average of monthly cash balances.......................
1b
283,140
c
Fair market value of all other assets (see instructions)................
1c
422,296
d
Total (add lines 1a, b, and c).........................
1d
10,036,536
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
10,036,536
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
150,548
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
9,885,988
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
494,299
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
4,236,462
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
132,506
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
4,368,968
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$  
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
1988-03-14
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
494,299 544,075 624,736 538,486 2,201,596
b 85% (0.85) of line 2a ......... 420,154 462,464 531,026 457,713 1,871,357
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		4,368,968 3,558,718 2,931,654 3,257,455 14,116,795
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		0 0 0 0 0
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		4,368,968 3,558,718 2,931,654 3,257,455 14,116,795
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......         0
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		         0
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		329,533 362,717 416,491 358,991 1,467,732
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		        0
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		        0
(3) Largest amount of support
from an exempt organization		         0
(4) Gross investment income         0
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year
Total .................................right arrow 3a 0
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
aRESIDENT SERVICE FEES         2,893,097
bFOOD SERVICE FEES         219,939
cRESPITE CARE FEES         20,700
dMISCELLANOUS PROGRAM FEES         1,700
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 -621  
9 Net income or (loss) from special events:     01 4,700  
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 4,079 3,135,436
13Total. Add line 12, columns (b), (d), and (e)..................
13
3,139,515
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
1 OPERATION OF AN ELDERLY RESIDENTIAL CARE HOME, ADULT DAYCARE, AND MEAL PROGRAMS. PROVIDE REDUCED FEES OR FREE SERVICES TO CORE BENEFICIARY GROUP.
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
LUNALILO HOME
 
Employer identification number

99-0075244
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
LUNALILO HOME
  		Employer identification number
99-0075244
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
NA KUPUNA FOUNDATION
 
3375 KOAPAKA STREET SUITE 200B
 
HONOLULU, HI96819

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
ALTRES FOUNDATION
 
967 KAPIOLANI BLVD
 
HONOLULU, HI96814

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
PAUL LUBOMIRSKI
 
27 HANAPEPE PLACE
 
HONOLULU, HI96825

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
EMERALD COMMUNITIES
 
10901 176TH CIRCLE NE
 
REDMOND, WA98052

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
JESSIE DEAN
 
709 KUPULAU RD
 
HILO, HI967203433

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
LUNALILO HOME
  		Employer identification number

99-0075244
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
LUNALILO HOME
  		Employer identification number

99-0075244
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 19,371 0 19,371 0

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
COTTAGE RENOVATION 2003-01-01 40,011 29,099 SL 27.500000000000 1,455 0 1,455  
MASONRY SERVICES 1982-01-01 5,775 5,775 SL 10.000000000000 0 0 0  
MAIN BUILDING IMPROVEMENTS 1982-03-01 14,050 14,050 SL 10.000000000000 0 0 0  
PAINTING 1982-04-01 3,540 3,540 SL 3.000000000000 0 0 0  
FIRE SPRINKLER SYSTEM 1990-10-01 87,452 87,452 SL 10.000000000000 0 0 0  
BUILDING IMPROVEMENTS 2001-09-01 4,147,287 2,211,890 SL 40.000000000000 103,682 0 103,682  
ADDITIONS/ALTERATIONS/ADA RAMP 5 2007-12-31 208,702 78,261 SL 40.000000000000 5,218 0 5,218  
D&D INDUSTRIES 1990-07-01 2,464 2,464 SL 5.000000000000 0 0 0  
LVT PLANK INSTALLATION (FLOOR) 2017-01-04 24,187 3,625 SL 40.000000000000 605 0 605  
FLOORING MATERIAL 2017-06-08 21,647 3,021 SL 40.000000000000 541 0 541  
NEW COMPUTER FOR HOME INTERN 2017-12-26 2,164 2,164 SL 5.000000000000 0 0 0  
CARPET TILES 2017-05-09 3,620 2,051 SL 10.000000000000 362 0 362  
HANDICAP VEHICLE 2017-03-28 70,000 70,000 SL 5.000000000000 0 0 0  
FABRIC FOR BACK PATIO 2017-04-28 41,916 33,932 SL 7.000000000000 5,988 0 5,988  
RESIDENT ROOM - SAMPLE BED 2017-01-12 2,368 2,033 SL 7.000000000000 335 0 335  
TEMPORARY WARD BED SET (4) 2017-03-22 1,961 1,610 SL 7.000000000000 280 0 280  
4" BACKFLOW PREVENTER 1995-05-01 1,600 1,600 SL 5.000000000000 0 0 0  
GENERATOR-OLYMPIAN CD050 1995-05-09 21,198 21,198 SL 5.000000000000 0 0 0  
GENERATOR-INSTALLATION 1995-05-01 12,817 12,817 SL 5.000000000000 0 0 0  
FURNITURE 2017-06-20 27,913 21,929 SL 7.000000000000 3,988 0 3,988  
RESIDENT ROOMS - BEDS, WARDROBES, CHESTS 2017-06-13 93,977 74,961 SL 7.000000000000 13,425 0 13,425  
BEDROOM COVERINGS FABRIC 2017-06-08 44,222 35,275 SL 7.000000000000 6,317 0 6,317  
JOERNS CARE HOSPITAL BED (10) 2017-05-22 15,170 12,099 SL 7.000000000000 2,167 0 2,167  
(3) LUNALILO PORTRAITS 2004-12-29 280 280 SL 7.000000000000 0 0 0  
PICTURES PLUS - (3) CUSTOM FRAMES 2005-01-21 778 778 SL 7.000000000000 0 0 0  
LUNALILO HOME 1929-01-01 148,065 148,065 SL 55.000000000000 0 0 0  
SOUND EQUIPMENT - EASY MUSIC 2012-09-18 966 966 SL 5.000000000000 0 0 0  
SIMPLEX ALARM PANEL 2012-12-27 2,984 2,984 SL 5.000000000000 0 0 0  
ICE MACHINE - ROBERT'S REFRIG 2013-07-01 4,924 4,924 SL 5.000000000000 0 0 0  
WATER HEATER REPLACEMENT 2014-02-20 13,623 12,032 SL 10.000000000000 1,362 0 1,362  
SERVER - SPANNING SOLUTION 2014-04-01 4,478 4,478 SL 5.000000000000 0 0 0  
08 TOYOTA SIENNA VAN (PINE) 2009-01-07 23,103 23,103 SL 5.000000000000 0 0 0  
TOMB RENOVATION AT KAWAIA 2012-01-09 609,986 172,049 SL 39.000000000000 15,641 0 15,641  
AIR CONDITIONER - 2 CARRIER 50TC-A07 2015-10-19 23,940 23,940 SL 5.000000000000 0 0 0  
VIDEO SURVEILLANCE SYSTEM - 29 CAMERAS 2015-11-16 20,136 20,136 SL 3.000000000000 0 0 0  
3 EXHAUST FAN MORTORS (REPLACEMENT) 2016-01-21 10,746 10,746 SL 5.000000000000 0 0 0  
VIDEO SURVEILLANCE SYSTEM (3 CAMERAS) 2016-01-01 1,948 1,948 SL 3.000000000000 0 0 0  
NURSE CALL SYSTEM UPDATE (1ST & 2ND FLOOR) 2016-11-21 3,897 3,897 SL 3.000000000000 0 0 0  
2 DELL COMPUTERS - OPTIPLEX 2016-02-09 3,942 3,942 SL 3.000000000000 0 0 0  
DINING ROOM CHAIRS & TABLES 2016-04-01 46,395 44,739 SL 7.000000000000 1,656 0 1,656  
FUNITURE FOR LANAI, ACTIVITY ROOM, LOUNGE 2016-12-07 107,509 93,433 SL 7.000000000000 14,076 0 14,076  
WINDOW COVERINGS 2016-12-01 5,459 4,745 SL 7.000000000000 714 0 714  
FURNITURE & CUSHIONS 2016-05-01 7,911 7,534 SL 7.000000000000 377 0 377  
DINING CABINETS 2017-06-01 4,691 3,741 SL 7.000000000000 670 0 670  
BEDROOM MIRRORS 2017-06-26 4,545 3,570 SL 7.000000000000 649 0 649  
DESIGN MINUTES FOR LIGHTING 2017-06-01 815 648 SL 7.000000000000 116 0 116  
BUFFET TABLE 2017-07-10 5,839 4,587 SL 7.000000000000 834 0 834  
BUFFET TABLE 2017-07-10 6,318 4,966 SL 7.000000000000 903 0 903  
LAPTOP COMPUTER 2015-12-15 1,116 1,116 SL 5.000000000000 0 0 0  
PLUMBING FIXTURE 2018-05-31 3,610 3,309 SL 5.000000000000 301 0 301  
WOODEN FLOOR PLANKS 2018-01-11 2,785 2,785 SL 5.000000000000 0 0 0  
APPLIANCE 2018-07-23 8,201 7,243 SL 5.000000000000 958 0 958  
CABINET 2018-07-23 2,254 1,422 SL 7.000000000000 322 0 322  
COUNTER TOPS 2018-08-31 3,409 2,110 SL 7.000000000000 487 0 487  
IMPROVEMENTS 2018-10-08 3,327 2,826 SL 5.000000000000 501 0 501  
2 COMPUTERS 2018-04-24 4,461 4,163 SL 5.000000000000 298 0 298  
SOLID STATE STARTER 2018-04-24 5,255 4,905 SL 5.000000000000 350 0 350  
5 ETHERNET CABLES 1 TEL 2018-05-08 1,838 1,717 SL 5.000000000000 121 0 121  
ALOHA POWER EQUIPMENT 2018-05-29 1,525 1,398 SL 5.000000000000 127 0 127  
ALL IN ONE COMPUTER 2018-10-05 2,184 1,857 SL 5.000000000000 327 0 327  
MITSUBISHI CONDESING UNIT 2018-10-11 1,888 1,606 SL 5.000000000000 282 0 282  
5 DRAWER FILING CABINET 2018-02-01 500 349 SL 7.000000000000 71 0 71  
4 COMPOSITE BENCHES 2018-05-23 3,655 3,350 SL 5.000000000000 305 0 305  
GARBAGE DISPOSAL; DRAIN STRAINER 2018-07-28 1,523 1,347 SL 5.000000000000 176 0 176  
MAINTENANCE AREA 2018-05-12 694 649 SL 5.000000000000 45 0 45  
PARKING LIGHT FIXTURES 2018-04-17 7,200 6,720 SL 5.000000000000 480 0 480  
434 KEKUPUA PROPERTY 2018-08-21 702,354   NC 0 % 0 0 0  
BLOWER WHEEL 2018-11-14 2,008 1,675 SL 5.000000000000 333 0 333  
EXHAUST FAN MOTOR 2019-07-12 3,423 2,340 SL 5.000000000000 685 0 685  
(3) ADC RECLINERS 2019-05-01 4,019 2,948 SL 5.000000000000 804 0 804  
LED FACILITY LIGHTING FIXTURES 2019-09-27 7,847 5,099 SL 5.000000000000 1,569 0 1,569  
KITCHEN EQUIPMENT 2019-11-01 110,523 69,999 SL 5.000000000000 22,105 0 22,105  
KITCHEN VENT RESTORATION 2020-05-07 6,864 4,575 SL 5.000000000000 1,373 0 1,373  
ADC FENCING 2020-12-30 8,615 1,796 SL 10.000000000000 862 0 862  
SUMP PUMP SYSTEM 2020-12-30 4,581 1,908 SL 5.000000000000 916 0 916  
FENCE KEKUPUA PROPERTY 2021-03-29 6,707 1,118 SL 10.000000000000 671 0 671  
COMMERCIAL WIFI-SPANNING SOLUTIONS 2020-08-01 10,152 4,906 SL 5.000000000000 2,030 0 2,030  
KITCHEN EQUIPMENT - HEAT SEALER 2020-08-01 2,735 1,322 SL 5.000000000000 547 0 547  
DELL OPTIPLEX 7480 ALL-IN-3 COMPUTERS 2020-08-01 6,866 5,532 SL 3.000000000000 1,334 0 1,334  
AIR BLOWER GAS 2020-08-01 575 278 SL 5.000000000000 115 0 115  
KITCHEN FREEZER-MIDCITY 2020-09-01 6,621 2,758 SL 5.000000000000 1,324 0 1,324  
SECURITY CAMERA SYSTEM-HOME 2020-12-01 4,843 2,019 SL 5.000000000000 969 0 969  
SECURITY CAMERA SYSTEM-ADC 2020-10-01 5,026 2,094 SL 5.000000000000 1,005 0 1,005  
LAPTOP COMPUTERS - 2 DELL SILVER 2020-11-01 1,696 1,224 SL 3.000000000000 471 0 472  
LAPTOP COMPUTERS - 2 DELL SILVER 2020-11-01 1,696 1,224 SL 3.000000000000 471 0 472  
3M BACTERIA DETECTOR 2020-12-01 2,938 1,225 SL 5.000000000000 588 0 588  
SECURITY ALARM UPDATE 2020-12-01 758 317 SL 5.000000000000 152 0 152  
HOSPITAL BEDS (10) 2020-12-01 12,772 5,321 SL 5.000000000000 2,554 0 2,554  
SCALE - WEINSTEIN INC 2020-12-01 4,500 1,875 SL 5.000000000000 900 0 900  
ROOM PRIVACY DRAPES - WONGS 2020-12-01 12,793 5,361 SL 5.000000000000 2,559 0 2,559  
NURSE CART - TEGER MEDICAL 2020-12-01 3,253 1,356 SL 5.000000000000 651 0 651  
TV FOR OHANA ROOM 2020-12-01 951 660 SL 3.000000000000 291 0 291  
INTERNET AND TV CABLE REPAIR 2020-12-01 994 415 SL 5.000000000000 199 0 199  
NURSE CALL SYSTEM NEW 2020-12-01 80,887 34,574 SL 7.000000000000 2,010 0 2,010  
SECURITY FENCING FOR SEPARATION OF CLIENTS 2021-03-16 995 174 SL 10.000000000000 99 0 99  
REPLACEMENT OF 15,000 BTU AC IN ADMIN OFFICE 2021-05-05 2,132 533 SL 7.000000000000 305 0 305  
HOT FOOD SERVING COUNTER/ TABLE 2021-06-08 1,927 321 SL 10.000000000000 193 0 193  
ALOHA POWER EQUIPMENT - LAWNMOVER 2021-07-09 544 86 SL 10.000000000000 54 0 54  
FOOD PACKAGING MACHINES 2021-08-09 7,500 1,063 SL 10.000000000000 750 0 750  
MEAN GREEN MOWER 2021-09-21 24,555 3,273 SL 10.000000000000 2,456 0 2,456  
LAPTOP COMPUTERS 2021-12-08 1,256 454 SL 3.000000000000 419 0 419  
NEW AC UNIT 2021-12-31 1,463 1,448 SL 5.000000000000 0 0 0  
SERVCO TOYOTA VAN 2021-10-29 23,412 8,194 SL 5.000000000000 4,682 0 4,682  
GRAY VAN WINDSHIELD REPLACEMENT 2021-03-08 503 503 SL 5.000000000000 0 0 0  
METAL DOOR 2021-03-31 7,009 1,168 SL 10.000000000000 700 0 700  
REPLACEMENT OF 9,000 BTU AC UNIT - NURSING OFFICE 2022-03-21 2,990 356 SL 5.000000000000 427 0 427  
CALL SYSTEM 2022-04-06 5,441 816 SL 5.000000000000 1,088 0 1,088  
LAPTOP - CEO & TRUST MGNR 2022-04-08 1,099 275 SL 3.000000000000 366 0 366  
ADJUSTABLE DESK 2022-06-08 502 98 SL 5.000000000000 167 0 167  
MEAN GREEN MOWER 2022-07-06 2,664 133 SL 5.000000000000 266 0 266  
(2) LAPTOPS - CEO & TRUST MGNR - CEO & TRUST MGNR 2022-09-16 5,147 572 SL 3.000000000000 1,716 0 1,716  
LAPTOP - HR DIRECTOR 2022-10-03 1,082 90 SL 3.000000000000 361 0 361  
LAPTOP - HR DIRECTOR 2022-10-03 3,255 271 SL 3.000000000000 1,085 0 1,085  
RESIDENT ROOMS - TVS (42) 2022-12-31 6,418 207 SL 5.000000000000 2,139 0 2,139  
DESK - CEO 2022-12-31 1,385 16 SL 5.000000000000 198 0 198  
SODERHOLM 13 PASSANGER HANDICAP VAN 2023-12-18 131,224   SL 5.000000000000 2,187 0 2,187  
(4)- MITSUBISHI DUCTLESS SPLIT AC SYSTEMS WITH WALL MOUNTS 2023-05-23 15,693   SL 7.000000000000 1,308 0 1,308  
(3) INSPIRON PLUS LAPTOPS 2023-07-31 3,170   SL 3.000000000000 440 0 440  
(2) WASTE INTERCEPTOR 2023-08-19 2,295   SL 7.000000000000 109 0 109  
EADSUPERSTORE - AED PURCHASED FOR KITCHEN 2023-08-30 1,652   SL 5.000000000000 110 0 110  
MSI SUMMIT E13FLIP EVO - 13TH GEN INTEL CORE I7 2023-10-17 1,093   SL 3.000000000000 61 0 61  
HUEBSCH 55# OPL DRYER 2023-11-15 10,178   SL 10.000000000000 85 0 85  
HUEBSCH 40# OPL WASHER 2023-11-15 15,058   SL 10.000000000000 126 0 126  
LG WASH TOWER SINGLE UNIT 2023-12-29 2,146   SL 10.000000000000 0 0 0  
LAPTOP - CEO & TRUST MGNR 2022-04-08 1,099 275 SL 3.000000000000 275 0 275  

TY 2023 InvestmentsCorpBondsSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Name of Bond End of Year Book Value End of Year Fair Market Value
COMMONFUND - BOND 2,059,757 2,059,757

TY 2023 InvestmentsCorpStockSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Name of Stock End of Year Book Value End of Year Fair Market Value
COMMONFUND - EQUITIES 6,148,529 6,148,529

TY 2023 InvestmentsOtherSchedule2
Name:
LUNALILO HOME
EIN:
99-0075244
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
COMMONFUND - OTHER FMV 575,327 575,327

TY 2023 LandEtcSchedule2
Name:
LUNALILO HOME
EIN:
99-0075244
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
COTTAGE RENOVATION 40,011 30,554 9,457  
MASONRY SERVICES 5,775 5,775 0  
MAIN BUILDING IMPROVEMENTS 14,050 14,050 0  
PAINTING 3,540 3,540 0  
FIRE SPRINKLER SYSTEM 87,452 87,452 0  
BUILDING IMPROVEMENTS 4,147,287 2,315,572 1,831,715  
ADDITIONS/ALTERATIONS/ADA RAMP 5 208,702 83,479 125,223  
D&D INDUSTRIES 2,464 2,464 0  
LVT PLANK INSTALLATION (FLOOR) 24,187 4,230 19,957  
FLOORING MATERIAL 21,647 3,562 18,085  
NEW COMPUTER FOR HOME INTERN 2,164 2,164 0  
CARPET TILES 3,620 2,413 1,207  
HANDICAP VEHICLE 70,000 70,000 0  
FABRIC FOR BACK PATIO 41,916 39,920 1,996  
4" BACKFLOW PREVENTER 1,600 1,600 0  
GENERATOR-OLYMPIAN CD050 21,198 21,198 0  
GENERATOR-INSTALLATION 12,817 12,817 0  
FURNITURE 27,913 25,917 1,996  
RESIDENT ROOMS - BEDS, WARDROBES, CHESTS 93,977 88,386 5,591  
BEDROOM COVERINGS FABRIC 44,222 41,592 2,630  
JOERNS CARE HOSPITAL BED (10) 15,170 14,266 904  
(3) LUNALILO PORTRAITS 280 280 0  
PICTURES PLUS - (3) CUSTOM FRAMES 778 778 0  
LUNALILO HOME 148,065 148,065 0  
SOUND EQUIPMENT - EASY MUSIC 966 966 0  
SIMPLEX ALARM PANEL 2,984 2,984 0  
ICE MACHINE - ROBERT'S REFRIG 4,924 4,924 0  
WATER HEATER REPLACEMENT 13,623 13,394 229  
08 TOYOTA SIENNA VAN (PINE) 23,103 23,103 0  
TOMB RENOVATION AT KAWAIA 609,986 187,690 422,296  
AIR CONDITIONER - 2 CARRIER 50TC-A07 23,940 23,940 0  
3 EXHAUST FAN MORTORS (REPLACEMENT) 10,746 10,746 0  
NURSE CALL SYSTEM UPDATE (1ST & 2ND FLOOR) 3,897 3,897 0  
2 DELL COMPUTERS - OPTIPLEX 3,942 3,942 0  
DINING ROOM CHAIRS & TABLES 46,395 46,395 0  
FUNITURE FOR LANAI, ACTIVITY ROOM, LOUNGE 107,509 107,509 0  
WINDOW COVERINGS 5,459 5,459 0  
DINING CABINETS 4,691 4,411 280  
BEDROOM MIRRORS 4,545 4,219 326  
DESIGN MINUTES FOR LIGHTING 815 764 51  
BUFFET TABLE 5,839 5,421 418  
BUFFET TABLE 6,318 5,869 449  
PLUMBING FIXTURE 3,610 3,610 0  
WOODEN FLOOR PLANKS 2,785 2,785 0  
APPLIANCE 8,201 8,201 0  
CABINET 2,254 1,744 510  
COUNTER TOPS 3,409 2,597 812  
IMPROVEMENTS 3,327 3,327 0  
2 COMPUTERS 4,461 4,461 0  
SOLID STATE STARTER 5,255 5,255 0  
5 ETHERNET CABLES 1 TEL 1,838 1,838 0  
ALOHA POWER EQUIPMENT 1,525 1,525 0  
ALL IN ONE COMPUTER 2,184 2,184 0  
MITSUBISHI CONDESING UNIT 1,888 1,888 0  
5 DRAWER FILING CABINET 500 420 80  
4 COMPOSITE BENCHES 3,655 3,655 0  
GARBAGE DISPOSAL; DRAIN STRAINER 1,523 1,523 0  
MAINTENANCE AREA 694 694 0  
PARKING LIGHT FIXTURES 7,200 7,200 0  
434 KEKUPUA PROPERTY 702,354 0 702,354  
BLOWER WHEEL 2,008 2,008 0  
EXHAUST FAN MOTOR 3,423 3,025 398  
(3) ADC RECLINERS 4,019 3,752 267  
LED FACILITY LIGHTING FIXTURES 7,847 6,668 1,179  
KITCHEN EQUIPMENT 110,523 92,104 18,419  
KITCHEN VENT RESTORATION 6,864 5,948 916  
ADC FENCING 8,615 2,658 5,957  
SUMP PUMP SYSTEM 4,581 2,824 1,757  
FENCE KEKUPUA PROPERTY 6,707 1,789 4,918  
COMMERCIAL WIFI-SPANNING SOLUTIONS 10,152 6,936 3,216  
KITCHEN EQUIPMENT - HEAT SEALER 2,735 1,869 866  
DELL OPTIPLEX 7480 ALL-IN-3 COMPUTERS 6,866 6,866 0  
AIR BLOWER GAS 575 393 182  
KITCHEN FREEZER-MIDCITY 6,621 4,082 2,539  
SECURITY CAMERA SYSTEM-HOME 4,843 2,988 1,855  
SECURITY CAMERA SYSTEM-ADC 5,026 3,099 1,927  
LAPTOP COMPUTERS - 2 DELL SILVER 1,696 1,695 1  
LAPTOP COMPUTERS - 2 DELL SILVER 1,696 1,695 1  
3M BACTERIA DETECTOR 2,938 1,813 1,125  
SECURITY ALARM UPDATE 758 469 289  
HOSPITAL BEDS (10) 12,772 7,875 4,897  
SCALE - WEINSTEIN INC 4,500 2,775 1,725  
ROOM PRIVACY DRAPES - WONGS 12,793 7,920 4,873  
NURSE CART - TEGER MEDICAL 3,253 2,007 1,246  
TV FOR OHANA ROOM 951 951 0  
INTERNET AND TV CABLE REPAIR 994 614 380  
NURSE CALL SYSTEM NEW 80,887 36,584 44,303  
SECURITY FENCING FOR SEPARATION OF CLIENTS 995 273 722  
REPLACEMENT OF 15,000 BTU AC IN ADMIN OFFICE 2,132 838 1,294  
HOT FOOD SERVING COUNTER/ TABLE 1,927 514 1,413  
ALOHA POWER EQUIPMENT - LAWNMOVER 544 140 404  
FOOD PACKAGING MACHINES 7,500 1,813 5,687  
MEAN GREEN MOWER 24,555 5,729 18,826  
LAPTOP COMPUTERS 1,256 873 383  
NEW AC UNIT 1,463 1,448 15  
SERVCO TOYOTA VAN 23,412 12,876 10,536  
GRAY VAN WINDSHIELD REPLACEMENT 503 503 0  
METAL DOOR 7,009 1,868 5,141  
REPLACEMENT OF 9,000 BTU AC UNIT - NURSING OFFICE 2,990 783 2,207  
CALL SYSTEM 5,441 1,904 3,537  
LAPTOP - CEO & TRUST MGNR 1,099 641 458  
ADJUSTABLE DESK 502 265 237  
MEAN GREEN MOWER 2,664 399 2,265  
(2) LAPTOPS - CEO & TRUST MGNR - CEO & TRUST MGNR 5,147 2,288 2,859  
LAPTOP - HR DIRECTOR 1,082 451 631  
LAPTOP - HR DIRECTOR 3,255 1,356 1,899  
RESIDENT ROOMS - TVS (42) 6,418 2,346 4,072  
DESK - CEO 1,385 214 1,171  
SODERHOLM 13 PASSANGER HANDICAP VAN 131,224 2,187 129,037  
(4)- MITSUBISHI DUCTLESS SPLIT AC SYSTEMS WITH WALL MOUNTS 15,693 1,308 14,385  
(3) INSPIRON PLUS LAPTOPS 3,170 440 2,730  
(2) WASTE INTERCEPTOR 2,295 109 2,186  
EADSUPERSTORE - AED PURCHASED FOR KITCHEN 1,652 110 1,542  
MSI SUMMIT E13FLIP EVO - 13TH GEN INTEL CORE I7 1,093 61 1,032  
HUEBSCH 55# OPL DRYER 10,178 85 10,093  
HUEBSCH 40# OPL WASHER 15,058 126 14,932  
LG WASH TOWER SINGLE UNIT 2,146 0 2,146  


TY 2023 LegalFeesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL 76,414 0 64,327 0


TY 2023 OtherExpensesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FACILITY MANAGEMENT 147,623 0 19,744 119,777
SUPPLIES 436,544 0 7,474 381,735
MARKETING & PROMOTION 109,574 0 108,955 0
MISCELLANEOUS 55,773 0 39,121 22,106
IMU 5,770 0 5,770 0
INSURANCE 125,302 0 31,188 94,114
BAD DEBTS 4,334 0 1,719 3,393


TY 2023 OtherIncomeSchedule2
Name:
LUNALILO HOME
EIN:
99-0075244
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
RESIDENT SERVICE FEES 2,893,097   2,893,097
FOOD SERVICE FEES 219,939   219,939
RESPITE CARE FEES 20,700   20,700
MISCELLANOUS PROGRAM FEES 1,700   1,700
GROSS INCOME FROM SPECIAL FUNDRAISING EVENTS 4,700   4,700


TY 2023 OtherIncreasesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Description Amount
UNREALIZED GAIN (LOSS) ON INVESTMENT 1,449,705


TY 2023 OtherLiabilitiesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Description Beginning of Year - Book Value End of Year - Book Value
RESIDENT - TRUST ACCOUNT 818 35,909
DUE TO ANNIE H. PARKE TRUST 60,464 55,129


TY 2023 OtherProfessionalFeesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT 28,826 28,826 28,826 0
CONTRACT SERVICES 958,392 0 33,900 0
TRUST 148,000 0 148,000 960,854


TY 2023 TaxesSchedule
Name:
LUNALILO HOME
EIN:
99-0075244
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GENERAL EXCISE TAX 481 0 481 0