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
LOCKERLY ARBORETUM FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 310
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MILLEDGEVILLE, GA31061
A Employer identification number

58-1078686
B Telephone number (see instructions)

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$9,492,898J 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) 152,664
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 175,364 175,364 175,364
5a Gross rents............ 4,991    
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 609,538
b Gross sales price for all assets on line 6a 609,538
7 Capital gain net income (from Part IV, line 2)... 609,538
8 Net short-term capital gain.........  
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
1,875    
12 Total. Add lines 1 through 11........ 944,432 784,902 175,364
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 68,642     68,642
14 Other employee salaries and wages...... 113,535     113,535
15 Pension plans, employee benefits....... 30,220     30,220
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
13,800     13,800
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
15,346     15,346
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
91,128    
20 Occupancy.............. 38,408     38,408
21 Travel, conferences, and meetings.......        
22 Printing and publications.......... 4,480     4,480
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
257,240     257,240
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 632,799 0   541,671
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 632,799 0   541,671
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 311,633
b Net investment income (if negative, enter -0-) 784,902
c Adjusted net income (if negative, enter -0-)... 175,364
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.............      
2 Savings and temporary cash investments......... 411,521 370,772 370,772
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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.......... 20,962 21,028 21,028
10a Investments—U.S. and state government obligations (attach schedule) 576,173 Click to see attachment
List of Attached Documents:
// Content
771,700 		771,700
b Investments—corporate stock (attach schedule)....... 4,904,932 Click to see attachment
List of Attached Documents:
// Content
6,099,825 		6,099,825
c Investments—corporate bonds (attach schedule)....... 848,472 Click to see attachment
List of Attached Documents:
// Content
820,274 		820,274
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)..........      
14 Land, buildings, and equipment: basis right arrow2,842,005
Less: accumulated depreciation (attach schedule) right arrow1,433,506 1,784,942 1,408,499 1,408,499
15 Other assets (describe right arrow) 800 800 Click to see attachment
List of Attached Documents:
// Content
800
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 8,547,802 9,492,898 9,492,898
Liabilities 17 Accounts payable and accrued expenses.......... 51,667 8,870
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 51,667 8,870
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........... 8,210,313 9,213,412
25 Net assets with donor restrictions............ 285,822 270,616
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)..... 8,496,135 9,484,028
30 Total liabilities and net assets/fund balances (see instructions). 8,547,802 9,492,898
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
8,496,135
2
Enter amount from Part I, line 27a .....................
2
311,633
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
676,260
4
Add lines 1, 2, and 3 ..........................
4
9,484,028
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
9,484,028
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 SECURITIES AND PROPERTY SALES P    
b
c
d
e
(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 609,538     609,538
b
c
d
e
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       609,538
b
c
d
e
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 2 609,538
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  
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: 1997-04-21(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  
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
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$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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 arrowNJ
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
Yes
 
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 arrow  
14
The books are in care ofright arrowJENNIFER POLLARD Telephone no.right arrow (478) 452-2112

Located atright arrowPO BOX 310MILLEDGEVILLEGA ZIP+4right arrow31061
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
 
 
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
JENNIFER POLLARD EXEC DIRECTOR
40.00 		68,642 2,059 0
PO BOX 310
MILLEDGEVILLE,GA31061
CARL BLOUNT TRUSTEE
1.00 		0 0 0
P O BOX 1944
ATHENS,GA30503
DONNA WILLIAMS TRUSTEE
1.00 		0 0 0
1670 N JEFFERSON STREET
MILLEDGEVILLE,GA31061
DEREK WILLIAMS TREASURER
1.00 		0 0 0
189 LAKECREST DRIVE NE
MILLEDGEVILLE,GA31061
REX BISHOP PRESIDENT
1.00 		0 0 0
139 COLLIS CIRCLE
EATONTON,GA31024
JOHN NOAH JACKSON TRUSTEE
1.00 		0 0 0
194 SNYDER ROAD NE
MILLEDGEVILLE,GA31061
CRYSTAL LAW SECRETARY
1.00 		0 0 0
3701 SINCLAIR DAM ROAD NE
MILLEDGEVILLE,GA31061
JOSEPH PETERS TRUSTEE
1.00 		0 0 0
126 OLD MONTICELLO ROAD NW
MILLEDGEVILLE,GA31061
MARY PAT MATHESON TRUSTEE
1.00 		0 0 0
1345 PIEDMONT AVE
ATLANTA,GA30309
JOE SAMA VICE PRESIDENT
1.00 		0 0 0
1260 CEDAR GROVE RD
BUCKHEAD,GA30625
HEIDI NIERGARTH TRUSTEE
1.00 		0 0 0
128 W LAKEVIEW LANE NE
MILLEDGEVILLE,GA31061
BARBIE PRESSAS TRUSTEE
1.00 		0 0 0
203 KENAN DRIVE
MILLEDGEVILLE,GA31061
GREG TYSON TRUSTEE
1.00 		0 0 0
138 GARRETT WAY
MILLEDGEVILLE,GA31061
JEFFERY C WELLS TRUSTEE
1.00 		0 0 0
3741 WINDSOR WAY NE
MILLEDGEVILLE,GA31061
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
NONE
Total number of other employees paid over $50,000...................right arrow 0
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
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
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 ACQUIRE & MAINTAIN OPERATING ASSETS OF AN ARBORETUM 419,402
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 NA 0
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
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
7,411,504
b
Average of monthly cash balances.......................
1b
0
c
Fair market value of all other assets (see instructions)................
1c
394,953
d
Total (add lines 1a, b, and c).........................
1d
7,806,457
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
7,806,457
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
117,097
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
7,689,360
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
384,468
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
541,671
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
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
541,671
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$ 541,671
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 541,671
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 5 541,671
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 ...... 		541,671
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.... 541,671
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
1986-03-15
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
175,364 376,787 446,681 141,315 1,140,147
b 85% (0.85) of line 2a ......... 149,059 320,269 379,679 120,118 969,125
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		541,671       541,671
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		541,671       541,671
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		256,312       256,312
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) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
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).)
NONE
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.
NONE
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
a
b
c
d
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 ....     14 175,365  
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 ............ 		         
9 Net income or (loss) from special events:          
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) ..   175,365  
13Total. Add line 12, columns (b), (d), and (e)..................
13
175,365
(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.)
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
LOCKERLY ARBORETUM FOUNDATION
 
Employer identification number

58-1078686
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
LOCKERLY ARBORETUM FOUNDATION
  		Employer identification number
58-1078686
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
EJ GRASSMAN TRUST
PO BOX 4470
 
WARREN, NJ070590470

$ 12,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
ANELA KOLOHE FOUNDATION
PO BOX 524
 
NEW VERNON, NJ07976

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
FOWLER FLEMISTER CONCRETE CO
711 N WILKINSON ST
 
MILLEDGEVILLE, GA31061

$ 7,500


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

$  


(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
LOCKERLY ARBORETUM FOUNDATION
  		Employer identification number

58-1078686
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
LOCKERLY ARBORETUM FOUNDATION
  		Employer identification number

58-1078686
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:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
AUDIT FEES 10,800 0 0 10,800
ACCOUNTING FEES 3,000 0 0 3,000

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

TY 2023 DepreciationSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
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
BUILDINGS 1982-12-31 22,311 22,311 SL 20 0 0 0  
IMPROVEMENTS 1982-12-31 88,134 88,134 SL 20 0 0 0  
SPRINKLER SYSTEM 1979-07-01 12,481 12,481 SL 20 0 0 0  
NATURE TRAIL 1983-07-01 720 720 SL 20 0 0 0  
2 WOODEN BUILDINGS 1983-07-01 1,300 1,300 SL 20 0 0 0  
RENOVATION-MAINT COST 1983-07-01 1,200 1,200 SL 20 0 0 0  
GREENHOUSE 1983-07-01 25,683 25,683 SL 20 0 0 0  
BUILDING-LOCKERLY HALL 1998-09-30 339,300 210,975 SL 39 8,700 0 0  
FURNISHINGS-LOCKERLY HALL 1998-09-30 364,460 364,460 SL 20 0 0 0  
APPL & EQ-LOCKERLY HALL 1998-09-30 86,676 86,676 SL 10 0 0 0  
FURNITURE-LOCKERLY HALL 1999-04-29 94,800 94,800 SL 20 0 0 0  
FURNITURE-LOCKERLY HALL 2000-02-18 4,740 4,740 SL 20 0 0 0  
FURNITURE-LOCKERLY HALL 2000-02-23 2,274 2,274 SL 20 0 0 0  
DAM 2000-12-27 13,314 13,314 SL 20 0 0 0  
3 PIANO COVERS 2001-07-31 3,325 3,325 SL 20 0 0 0  
DAM & ROADS-WORLEY 2001-01-01 30,000 30,000 SL 20 0 0 0  
3 PANEL PRINTINGS 2001-03-31 7,000 7,000 SL 20 0 0 0  
DOCK-WORLEY 2001-03-31 1,100 1,100 SL 20 0 0 0  
TRANSFORMERS ETC-WORLEY 2001-07-31 30,000 30,000 SL 20 0 0 0  
DAM & ROADS-WORLEY 2001-06-30 15,000 15,000 SL 20 0 0 0  
WELLPUMPINSTALL-WORLEY 2001-06-30 5,195 5,195 SL 20 0 0 0  
HAND RAILS 2003-11-30 450 433 SL 20 17 0 0  
DR CHIPPER 2003-12-22 2,344 2,344 SL 3 0 0 0  
ARBORETUM IMPROVEMENTS 2003-12-31 4,034 3,939 SL 20 95 0 0  
PARLOR GRAND PIANO 2003-12-31 6,500 6,175 SL 20 325 0 0  
WORLEY CENTER IMPROVEMENT 2003-12-31 117,003 114,075 SL 20 2,928 0 0  
BARN RENOVATION 2008-01-01 19,754 14,469 SL 20 988 0 0  
SAGE SOFTWARE 2007-10-30 7,840 7,840 SL 5 0 0 0  
KUBOTA TRACTOR AND BUCKET 2008-07-30 19,725 19,725 SL 10 0 0 0  
LAND 1983-12-31 600,572 0 NDA   0 0 0  
PHILADELPHIA CLASSIC SOFA 2008-11-04 16,500 16,500 SL 10 0 0 0  
IMPROVEMENTS - PAINT 2008-11-04 950 950 SL 10 0 0 0  
HVAC UNIT 2009-12-30 1,600 1,600 SL 10 0 0 0  
2 COMPUTERS 2009-12-30 500 500 SL 5 0 0 0  
2 PROJECTOR SCREENS 2009-12-31 300 300 SL 5 0 0 0  
6 BRASS STANCHIONS 2009-12-30 600 600 SL 5 0 0 0  
4 VELVET & BRASS ROPES 2009-12-30 120 120 SL 5 0 0 0  
6 PLASTIC STANCHIONS 2009-12-30 200 200 SL 5 0 0 0  
LOCKERLY HALL IMPROVEMENT 2009-02-11 7,020 4,885 SL 20 351 0 0  
PARKING AREA RENOVATION 2009-01-26 12,950 9,006 SL 20 647 0 0  
VACUUM CLEANER 2009-07-27 400 400 SL 5 0 0 0  
08 GMC SIERRA HD PICKUP 2009-07-31 22,000 19,066 SL 3 0 0 0  
KUBOTA 27 HP 60 PRO DECK 2010-07-28 13,872 13,872 SL 10 0 0 0  
WALKWAYPICNIC TABLE IMPR 2010-01-01 14,622 14,622 SL 10 0 0 0  
SIGN-ANNE KING FEATURE 2010-09-20 565 565 SL 5 0 0 0  
ENTRANCE CONSTRUCTION 2010-01-01 5,556 5,556 SL 10 0 0 0  
HVAC INSTALLATION 2010-08-16 1,500 1,500 SL 10 0 0 0  
LAND-PRIDE RCR CUTTER ADJ BASIS 2011-02-22 2,607 2,607 SL 10 0 0 0  
ROADWAY RESURFACING 2011-06-30 4,927 3,772 SL 15 328 0 0  
GROUNDS ACCESS - WALKWAY 2011-09-13 3,000 2,300 SL 15 200 0 0  
LAND-PRIDE RCR 1860 ROTARY CUTTER 2011-01-05 1,595 1,595 SL 10 0 0 0  
LAND-PRIDE BB157 BOX BLADE 2011-01-05 895 895 SL 10 0 0 0  
STIHL HT101 POLE SAW 2011-01-05 600 600 SL 10 0 0 0  
KUBOTA BH92 BACK HOE 2011-01-05 8,850 8,850 SL 10 0 0 0  
5X8 UTILITY TRAILER 2011-01-20 1,020 1,020 SL 10 0 0 0  
KUBOTA MOWER AND UTILTIY VEHICLE 2012-01-10 16,326 16,326 SL 10 0 0 0  
KUBOTA IMPLEMENTS 2013-01-22 5,870 5,577 SL 10 293 0 0  
TRAILER 2013-04-16 3,713 3,525 SL 10 188 0 0  
BED EDGER 2011-02-14 2,889 2,889 SL 10 0 0 0  
KUBOTA UTV 2014-01-23 9,650 8,203 SL 10 965 0 0  
STHIL ENGINE 2014-01-23 300 255 SL 10 30 0 0  
STIHL SAW 2014-01-23 400 340 SL 10 40 0 0  
EXMARK MOWER 2014-01-23 1,150 978 SL 10 115 0 0  
ELECT IMPROVEMENTS PICNIC AREA 2014-09-17 5,250 4,463 SL 10 525 0 0  
WALKWAY BEHIND ROSE HILL 2014-06-30 5,613 4,769 SL 10 561 0 0  
ROSE HILL HVAC UPGRADE 2015-02-12 37,000 27,750 SL 10 3,700 0 0  
ROSE HILL ROOF AND IMPROVEMENTS 2015-05-11 80,711 30,270 SL 20 4,036 0 0  
BATHROOMS 2015-05-11 153,036 57,390 SL 20 7,652 0 0  
GENERATOR AT GREENHOUSE 2015-12-02 5,600 4,205 SL 10 560 0 0  
TRACK LIGHTING FOR FOYER AT ROSE HILL 2016-02-05 3,666 3,406 SL 7 260 0 0  
GREENHOUSE GROW BENCHES 2016-02-05 2,236 2,074 SL 7 162 0 0  
DOUBLE BOWL SINK AND MOP BASIN 2016-09-12 2,813 2,613 SL 7 200 0 0  
CHAIN LINK FENCING 50 X 6 2016-10-04 1,174 1,092 SL 7 82 0 0  
CUSTOM DRAPERIES IN PEACOCK ROOM OF ROSE H 2016-11-08 4,400 2,860 SL 10 440 0 0  
WELL COSTS AND INSTALL EXP 2017-12-31 24,760 6,345 SL 20 1,238 0 0  
HOOP GREENHOUSE 2017-02-13 7,705 2,262 SL 20 385 0 0  
GUTTER COSTS 2018-01-22 3,457 778 SL 20 173 0 0  
GREENHOUSE REPLACEMENT 2018-10-15 21,675 4,878 SL 20 1,084 0 0  
IRRIGATION SYSTEM 2018-06-18 20,000 4,500 SL 20 1,000 0 0  
PARKING LOT IMPROVEMENTS 2019-06-28 34,000 5,950 SL 20 1,700 0 0  
WORLEY HOUSE REWIRING 2019-06-10 3,400 1,190 SL 10 340 0 0  
ROSE HILL AIR CONDITIONER 2019-09-30 6,075 2,125 SL 10 607 0 0  
3 GOLF CARTS 2019-02-04 16,710 5,849 SL 10 1,671 0 0  
DECK WITH RAILING 12X16 2019-02-25 5,180 1,208 SL 15 345 0 0  
POLE SHED 2019-06-03 6,180 1,442 SL 15 412 0 0  
ADA LIFT AT ROSE HILL 2020-11-18 80,387 8,540 SL 20 4,019 0 0  
ROADWAY REBUILT 2020-09-28 2,500 397 SL 15 167 0 0  
TRANE HEAT PUMP 2020-12-14 15,595 3,313 SL 10 1,559 0 0  
PARKING LOT IMPROVEMENTS 2022-11-21 455,678 11,392 SL 20 22,784 0 0  
PARKING LOT IMPROVEMENTS 2022-11-21 15,200 380 SL 20 760 0 0  
ROSE HILL IMPROVEMENTS AIR & ELECT 2022-10-17 82,226 4,111 SL 10 8,223 0 0  
PARKING LOT IMPROVEMENTS-REST 2022-10-31 62,825 393 SL 20 3,141 0 0  
PARKING LOT IMPROVEMENTS-REST 2022-11-21 4,295 27 SL 20 215 0 0  
PARKING LOT IMPROVEMENTS-REST 2022-12-31 14,000 88 SL 20 700 0 0  
ROSE HILL IMPROVEMENTS AIR & ELECT-REST 2022-10-10 7,250 91 SL 10 725 0 0  
ROSE HILL IMPROVEMENTS AIR & ELECT-REST 2022-10-17 10,000 125 SL 10 1,000 0 0  
ELECTRICAL SUB PANEL FOR LIGHTS 2023-09-18 8,500 0 SL 10 425 0 0  
WIRING & DISPLAYS 2023-07-17 10,765 0 SL 10 538 0 0  
WIRING & DISPLAYS 2023-07-17 9,700 0 SL 10 485 0 0  
WIRING & DISPLAYS 2023-07-17 4,230 0 SL 10 212 0 0  
CHRISTMAS DISPLAYS 2023-06-01 7,950 0 SL 10 398 0 0  
CHRISTMAS DISPLAYS 2023-08-21 2,400 0 SL 10 120 0 0  
CHRISTMAS DISPLAYS 2023-08-21 6,000 0 SL 10 300 0 0  
CHRISTMAS DISPLAYS 2023-10-04 9,070 0 SL 10 454 0 0  
CHRISTMAS DISPLAYS 2023-05-29 11,067 0 SL 10 553 0 0  
KUBOTA 4X4 TRACTOR 2023-09-20 11,975 0 SL 10 599 0 0  
ELECTRICAL IMPROVEMENTS-FEEDER PANEL 2023-01-23 8,164 0 SL 10 408 0 0  

TY 2023 InvestmentsCorpBondsSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Name of Bond End of Year Book Value End of Year Fair Market Value
MS ACCOUNT 308-087583-321 CBS 820,274 820,274
MS ACCOUNT 308-087786-321 CBS 0 0

TY 2023 InvestmentsCorpStockSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Name of Stock End of Year Book Value End of Year Fair Market Value
MS ALTERNATIVE INV IRONWOOD IN 1,024,547 1,024,547
MS ALTERNATIVE INV SKYBRIDGE 668,106 668,106
MS ACCOUNT 308-087583-321 CS 2,326,766 2,326,766
MS ACCOUNT 308-087583-321 ETF 118,271 118,271
MS ACCOUNT 308-087583-321 MUT 1,734,603 1,734,603
MS ACCOUNT 308-087786-321 MUT 0 0
MS ACCOUNT 396-086799-321 STD 227,532 227,532

TY 2023 InvestmentsGovtObligationsSch
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
US Government Securities - End of Year Book Value:

771,700
US Government Securities - End of Year Fair Market Value:

771,700
State & Local Government Securities - End of Year Book Value:


 
State & Local Government Securities - End of Year Fair Market Value:


 


TY 2023 OtherAssetsSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
UTILITY DEPOSITS 800 800 800


TY 2023 OtherExpensesSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TRAILS ROAD GREENHOUSE MAINT 32,854 0 0 32,854
RESTRICTED EXPENSES 78,178 0 0 78,178
INSURANCE 21,437 0 0 21,437
SUPPLIES 10,576 0 0 10,576
OFFICE SUPPLIES 6,037 0 0 6,037
CONTRACT AND CASUAL LABOR 15,591 0 0 15,591
PROGRAMS AND SPECIAL EVENT EXP 19,377 0 0 19,377
COMPUTER SUPP AND WEBSITE 5,815 0 0 5,815
BOARD AND VOLUNTEER EXPENSE 359 0 0 359
ADVERTISING 1,161 0 0 1,161
MISC EXPENSE 661 0 0 661
TRAVEL AND TRAINING 3,010 0 0 3,010
INVESTMENT MGMT FEES 40,145 0 0 40,145
EQUIP REPAIRS AND SUPPLIES 1,492 0 0 1,492
VEHICLE TAG GAS OIL 3,278 0 0 3,278
BUILDING MAINTENANCE 16,075 0 0 16,075
FERTILIZER AND CHEMICALS 1,194 0 0 1,194


TY 2023 OtherIncomeSchedule2
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
PROGRAMS AND SPECIAL EVENTS 1,875 0 0


TY 2023 OtherIncreasesSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Description Amount
UNREALIZED GAINS ON SECURITIES 676,260


TY 2023 TaxesSchedule
Name:
LOCKERLY ARBORETUM FOUNDATION
EIN:
58-1078686
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 15,346 0 0 15,346