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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 07-01-2024 , and ending 06-30-2025
Name of foundation
STANLEY W HAYES RESEARCH FDN INC
AKA HAYES ARBORETUM
Number and street (or P.O. box number if mail is not delivered to street address)801 ELKS ROAD
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
RICHMOND, IN47374
A Employer identification number

35-1061111
B Telephone number (see instructions)

(765) 962-3745
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$21,112,910J 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) 1,589,862
2 Check right arrow.............
3 Interest on savings and temporary cash investments 86 86 86
4 Dividends and interest from securities... 442,429 442,429 442,429
5a Gross rents............ 12,420 12,420 12,420
b Net rental income or (loss) 9,722
6a Net gain or (loss) from sale of assets not on line 10 42,431
b Gross sales price for all assets on line 6a 170,716
7 Capital gain net income (from Part IV, line 2)... 42,431
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
70,050 2,520 70,050
12 Total. Add lines 1 through 11........ 2,157,278 499,886 524,985
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 124,013 8,684 8,684 115,329
14 Other employee salaries and wages...... 119,866 0 0 119,866
15 Pension plans, employee benefits....... 14,470 261 261 14,209
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
4,000 0 0 4,000
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
34,201 0 0 34,201
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
40,772 40,277 40,277 495
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
24,300 746 746 23,554
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
150,074 0 150,074
20 Occupancy.............. 103,865 5,435 5,435 101,128
21 Travel, conferences, and meetings....... 984 984 0 0
22 Printing and publications.......... 2,426 0 0 2,426
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
109,687 1,189 1,057 108,498
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 728,658 57,576 206,534 523,706
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 728,658 57,576 206,534 523,706
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,428,620
b Net investment income (if negative, enter -0-) 442,310
c Adjusted net income (if negative, enter -0-)... 318,451
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 137,317 132,404 132,404
2 Savings and temporary cash investments......... 579,916 796,897 796,897
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.............. 1,400 1,891 1,891
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 9,509,046 Click to see attachment
List of Attached Documents:
// Content
13,580,128 		13,580,128
c Investments—corporate bonds (attach schedule)....... 3,485,688 Click to see attachment
List of Attached Documents:
// Content
4,386,581 		4,386,581
11 Investments—land, buildings, and equipment: basis right arrow430,000
Less: accumulated depreciation (attach schedule) right arrow   430,000 430,000 430,000
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow2,647,855
Less: accumulated depreciation (attach schedule) right arrow982,937 1,507,732 Click to see attachment
List of Attached Documents:
// Content
1,664,918 		1,724,625
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
17,845 		Click to see attachment
List of Attached Documents:
// Content
60,384 		Click to see attachment
List of Attached Documents:
// Content
60,384
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 15,668,944 21,053,203 21,112,910
Liabilities 17 Accounts payable and accrued expenses..........    
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) Click to see attachment
List of Attached Documents:
// Content
2,050 		Click to see attachment
List of Attached Documents:
// Content
9,020
23 Total liabilities (add lines 17 through 22)......... 2,050 9,020
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........... 15,343,818 16,003,465
25 Net assets with donor restrictions............ 323,076 5,040,718
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)..... 15,666,894 21,044,183
30 Total liabilities and net assets/fund balances (see instructions). 15,668,944 21,053,203
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
15,666,894
2
Enter amount from Part I, line 27a .....................
2
1,428,620
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
3,948,669
4
Add lines 1, 2, and 3 ..........................
4
21,044,183
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
21,044,183
Form 990-PF (2024)
Form 990-PF (2024)
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 PUBLICLY TRADED SECURITIES   2022-11-30 2025-01-27
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 170,716   128,285 42,431
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       42,431
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 42,431
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:   (attach copy of letter if necessary–see instructions) 1 6,148
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 0
3 Add lines 1 and 2........................... 3 6,148
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 6,148
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 4,680
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 4,680
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 1,468
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 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
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 arrowIN
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 2024 or the taxable year beginning in 2024? 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.HAYESARBORETUM.ORG
14
The books are in care ofright arrowSTEPHEN H HAYES SR Telephone no.right arrow (765) 962-3745

Located atright arrow190 HAYES ARBORETUM ROADRICHMONDIN ZIP+4right arrow473742063
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 2024, 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 (2024)
Form 990-PF (2024)
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)
Yes
 
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(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
 
No
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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
STEPHEN H HAYES SR DIRECTOR
40.00 		49,671 0 0
190 HAYES ARBORETUM ROAD
RICHMOND,IN473742063
CHRISTOPHER M GILBERT PRESIDENT
1.00 		0 0 0
340 25TH AVENUE
SEATTLE,WA981226106
BRICE E HAYES II VICE PRESIDENT
1.00 		0 0 0
3546 HYACINTH LANE
LAFAYETTE,IN479096835
THOMAS E HAYES TREASURER
1.00 		0 0 0
48 WOOLSEY STREET
HUNTINGTON,NY117432641
STEPHEN H HAYES JR SECRETARY/EXECUTIVE DIRECTOR
40.00 		74,342 0 0
186 HAYES ARBORETUM ROAD
RICHMOND,IN473742063
ROBERT E MCCLURE DIRECTOR
1.00 		0 0 0
60 NICOLL AVENUE APT 450
GLEN ELLYN,IL601378216
DAVID J DANT DIRECTOR
1.00 		0 0 0
13057 PORTSMOUTH DRIVE
CARMEL,IN460329498
DAVID W MCCLURE DIRECTOR
1.00 		0 0 0
2285 E STEPHENS ROAD
GILBERT,AZ852962141
CAROLINE S HAYES DIRECTOR
1.00 		0 0 0
5009 BEATTIE FORD ROAD STE 107-293
CHARLOTTE,NC282162859
EDMUND B HAYES DIRECTOR
1.00 		0 0 0
1909 DARTMOUTH DRIVE NE
ALBUQUERQUE,NM871061745
BETSY W HAYES DIRECTOR
1.00 		0 0 0
1909 DARTMOUTH DRIVE NE
ALBUQUERQUE,NM871061745
ANN E HERRMAN DIRECTOR
1.00 		0 0 0
3720 COUNTRY CLUB LANE
RICHMOND,IN473743602
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 (2024)
Form 990-PF (2024)
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 arrow0
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 OPERATED HAYES ARBORETUM, OPEN TO THE PUBLIC JANUARY DECEMBER OF EACH YEAR. IN FY 2025, WE HAVE BEEN ABLE TO FULLY RESTORE OUR OPERATIONS TO PRE-2020 LEVELS AND WERE ABLE TO KEEP THE GROUNDS OPEN FOR HIKING AND BUILDINGS OPEN FOR NORMAL EDUCATIONAL ACTIVITIES. WE MANAGE BUILDINGS IN THE NATURE CENTER COMPLEX (NATURE CENTER, JOHN TURNER-GREY MEETING ROOM A.K.A. ANNEX, ADMINISTRATION BUILDING, ADMINISTRATION BUILDING LIBRARY AND HAYES MUSEUM) AS WELL AS THE HERB GARDEN, BUTTERFLY GARDEN AND BUTTERFLY COTTAGE AS PART OF THE NATURE PLAYSCAPE. WE MOW ABOUT 60 ACRES PER WEEK DURING THE PERIOD FROM APRIL 1ST THROUGH OCTOBER 15TH. WE SUPPORT AND SERVICE THE BRICE E. HAYES MEMORIAL FOUNTAIN, WOODLAND CHAPEL, PAUL C. MCCLURE NATIVE WOODY PLANT PRESERVE AND A 3.3 MILE AUTO TOUR PLUS 5.5 MILES OF HIKING TRAILS ON THE WEST SIDE OF OUR PROPERTY AS WELL AS HELP MAINTAIN 7.5 MILES OF MULTI-USE TRAILS (WALKING & RUNNING) ON THE EAST SIDE OF OUR PROPERTY. 472,170
2 OUR NATURALIST/PROGRAM COORDINATOR WAS EMPLOYED ON A FULL-TIME BASIS AND, COUPLED WITH AMPLE VOLUNTEER HELP WAS ABLE TO EXPERTLY MANAGE A GROWING VOLUME OF ACTIVITY IN EDUCATIONAL AND OUTREACH ACTIVITIES. FOR OUR 2025 FY, WE TALLIED A TOTAL OF 3,884 PEOPLE IN ON-SITE PROGRAMS AND OUR VOLUNTEER HOURS FOR THE FY GREW TO 1,204 HOURS, OUR 4TH CONSECUTIVE INCREASE IN ANNUAL FY HOURS. OUR NATURALIST/PROGRAM COORDINATOR LED AND OR DIRECTED 125 COMBINED PROGRAMS AND FIELDSTRIPS TO THE ARBORETUM DURING THE FY. MAJOR OFF-SITE INVOLVEMENT BY THE NATURALIST WAS AT WAYNE COUNTY CONSERVATION DAYS (1,100 STUDENTS) AND FAMILY EARTH DAY CELEBRATION (500 PEOPLE). WE ALSO SERVE AS A HOST SITE ON A NO COST/LOW COST BASIS FOR EASTERN INDIANA BEEKEEPERS CLUB, PETAL & STEM GARDEN CLUB, AND AMERICAN DISCOVERY HIKING CLUB. 43,837
3 WE WERE THE HOST SITE FOR THE RICHMOND FAMILY EARTH DAY EVENT IN APRIL WHICH ATTRACTED APPROXIMATELY 500 PEOPLE. THIS WAS A STRONG COLLABORATION AMONG LOCAL ENVIRONMENTAL GROUPS TO HIGHLIGHT THE IMPORTANCE OF PRESERVING, PROTECTING AND PERPETUATING OUR EARTH. WE ARE ENJOYING THE BENEFITS OF A LARGE GRANT FUNDING 3 AREAS MASTER PLANNING, STAFF ENLARGEMENT & OUR NATURE PLAYSCAPE. WE HAVE BEEN APPROVED AS A CERTIFIED NATURE EXPLORE CLASSROOM FOR AN 8TH YEAR & OVER 2,000 CHILDREN ANNUALLY ATTEND LEARNING IN THIS SPACE & WE ARE ENLARGING OUR SPACE & UPGRADING OUR PLAYSCAPE INFRASTUCTURE. WE ARE CONNECTING PEOPLE WITH NATURE & SUPERCHARGING OUR NATURE EDUCATION MISSION THROUGH INFRA-STRUCTURE IMPROVEMENTS, TECHNOLOGICAL ADVANCES SUCH AS WEB-BASED AUTO TOUR NARRATIVES & 100 TREE NARRATIVES WITH PICTURES. OUR MASTER PLANNING TEAM IS HONING IN ON WHAT WE & OUR STAKEHOLDERS WANT TO SEE 15 YEARS FROM NOW & THE PROSPECTS ARE EXCITING AS WE GROW & PROSPER AND EXPAND OUR DIRECT CHARITABLE 7,699
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 (2024)
Form 990-PF (2024)
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
17,308,873
b
Average of monthly cash balances.......................
1b
93,353
c
Fair market value of all other assets (see instructions)................
1c
62,275
d
Total (add lines 1a, b, and c).........................
1d
17,464,501
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
17,464,501
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
261,968
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
17,202,533
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
860,127
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 2024 from Part V, line 5 .......
2a
 
b
Income tax for 2024. (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
523,706
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
307,257
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
830,963
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$  
a Applied to 2023, 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 2024 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2024.    
(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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		 
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 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, enter the date of the ruling ...... right arrow
1973-06-06
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) 2024 (b) 2023 (c) 2022 (d) 2021
318,451 305,392 224,974 181,200 1,030,017
b 85% (0.85) of line 2a ......... 270,683 259,583 191,228 154,020 875,514
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		830,963 985,070 444,533 450,520 2,711,086
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 .... 		830,963 985,070 444,533 450,520 2,711,086
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 .. 		573,418 470,389 389,404 412,937 1,846,148
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 if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
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 (2024)
Form 990-PF (2024)
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 (2024)
Form 990-PF (2024)
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
aTOUR GROUP INCOME         6,963
bCLASSES & WORKSHOPS         4,521
cMISCELLANEOUS         2,958
dGIFT SHOP SALES         1,441
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....         47,007
3 Interest on savings and temporary cash
investments ........... 		    14 86  
4 Dividends and interest from securities ....     14 442,429  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 9,722  
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 42,431  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aFACILITY RENTALS 		    16 2,520  
bTAX REFUND     16 4,640  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 501,828 62,890
13Total. Add line 12, columns (b), (d), and (e)..................
13
564,718
(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.)
1B THIS ORGANIZATION CONDUCTS REGULARLY SCHEDULED CLASSES ON NUMEROUS NATURE RELATED TOPICS. TUITION IS CHARGED TO THE PARTICIPANTS.
2 MEMBERSHIP HOLDERS ARE ENTITLED TO DISCOUNTS ON ADMISSIONS AND MERCHANDISE. MEMBERSHIP REVENUES SUPPLEMENT THE OPERATIONS OF THE ORGANIZATION.
Form 990-PF (2024)
Form 990-PF (2024)
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
STANLEY W HAYES RESEARCH FDN INC
AKA HAYES ARBORETUM
Employer identification number

35-1061111
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
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
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
STANLEY W HAYES RESEARCH FDN INC
AKA HAYES ARBORETUM 		Employer identification number
35-1061111
Part I
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
RONALD L MCDANIEL FOUNDATION
 
PO BOX 9746
 
NAPERVILLE, IL605679746

$ 1,500,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
WAYNE COUNTY FOUNDATION
 
33 SOUTH 7TH STREET
 
RICHMOND, IN473745463

$ 6,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
REID HEALTH FOUNDATION
 
1100 REID PKWY
 
RICHMOND, IN473741157

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
FIRST BANK RICHMOND
 
PO BOX 937
 
RICHMOND, IN473750937

$ 28,400


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
WESTERN-CULLEN HAYES INC
 
2700 W 36TH PLACE
 
CHICAGO, IL606321617

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
SUE WISENBERG
 
4000 PINEHURST DRIVE
 
RICHMOND, IN473743625

$ 5,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
STANLEY W HAYES RESEARCH FDN INC
AKA HAYES ARBORETUM 		Employer identification number

35-1061111
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
STANLEY W HAYES RESEARCH FDN INC
AKA HAYES ARBORETUM 		Employer identification number

35-1061111
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.) $  
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) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 34,201 0 0 34,201

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

TY 2024 DepreciationSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
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
VARIOUS BUILDINGS 1980-12-30 302,511 302,511 SL 25.000000000000 0 0 0  
LAND 1980-12-31 465,010   L   0 0 0  
ROOF 1987-01-01 3,941 3,941 SL 31.500000000000 0 0 0  
REMODELING - DIR HOUSE 1987-02-01 239 239 SL 31.500000000000 0 0 0  
ROOF & DORMER HOUSE 1987-05-01 8,444 8,444 SL 31.500000000000 0 0 0  
ROOF - ADMIN BUILDING 1987-09-01 1,610 1,610 SL 31.500000000000 0 0 0  
WOODSTOVE INSERT 1987-11-01 769 769 SL 7.000000000000 0 0 0  
NEW ROOF 1988-12-01 5,140 5,140 SL 31.500000000000 0 0 0  
REBUILD FIREPLACE & CHIMNEY 1991-09-17 2,059 2,059 SL 31.500000000000 0 0 0  
FIREPLACE INSTALLATION 1991-10-31 952 952 SL 31.500000000000 0 0 0  
VINYL SIDING 1992-02-26 8,932 8,932 SL 31.500000000000 0 0 0  
ENTRANCE STONE WORK 1992-06-25 3,662 3,662 SL 31.500000000000 0 0 0  
FURNACE W/CENTRAL AIR 1994-05-17 6,732 5,202 SL 39.000000000000 173 0 173  
HAYES HOUSE ROOF REPAIR 1996-03-29 4,000 2,874 SL 39.000000000000 103 0 103  
HAYES HOUSE ROOF REPAIR 1996-07-24 6,660 4,775 SL 39.000000000000 171 0 171  
BUTTERFLY GARDEN 2000-06-30 2,504 1,544 SL 39.000000000000 64 0 64  
HISTORY MUSEUM 2000-06-30 9,189 5,666 SL 39.000000000000 236 0 236  
FLOORING - DIRECTOR HOUSE 2000-12-23 1,300 784 SL 39.000000000000 33 0 33  
HAYES MUSEUM 2001-06-30 10,932 6,458 SL 39.000000000000 280 0 280  
NATURE CENTER DOOR 2001-12-12 684 684 200DB 7.000000000000 0 0 0  
TREE TERMINATOR & SPRAYER 2002-04-23 5,018 5,018 200DB 7.000000000000 0 0 0  
GIFT SHOP REMODELING 2002-06-12 11,410 6,449 SL 39.000000000000 293 0 293  
MATTRESSES FOR HAYES HOUSE 2004-10-22 396 396 200DB 5.000000000000 0 0 0  
SIGN - OPTEC 2006-07-01 28,451 28,451 200DB 7.000000000000 0 0 0  
BOILER 2006-12-14 2,933 1,319 SL 39.000000000000 75 0 75  
ANCHOR LAND IMPROVEMENTS 2007-03-09 50,054   L   0 0 0  
TUNNEL & CULVERT 2007-06-28 111,744   L   0 0 0  
RETAINING WALL 2007-06-28 27,090   L   0 0 0  
CULVERT IMPROVEMENTS 2007-08-30 3,011 3,011 150DB 15.000000000000 0 0 0  
SEEDING 2008-06-30 6,393   L   0 0 0  
TELEVISION 2009-05-14 558 558 200DB 7.000000000000 0 0 0  
DRAINAGE TILE INSTALLATION 2009-06-12 2,480 2,480 150DB 15.000000000000 0 0 0  
DEVEL OF EAST/WEST SIDE TUNNEL 2009-07-12 18,706   L   0 0 0  
ANCHOR PROPERTIES 2009-08-28 6,003   L   0 0 0  
TOSCHLOG EXCAVATION - BLAKEY FARM 2010-04-15 1,100 1,051 150DB 15.000000000000 49 0 49  
2011 JOHN DEERE 997 COMMERCIAL MOWER 2011-10-13 13,491 13,491 200DB 7.000000000000 0 0 0  
LOG SPLITTER FROM TSC 2011-12-19 999 999 200DB 7.000000000000 0 0 0  
NEW CHEVY TRUCK 2012-06-23 34,321 34,321 200DB 7.000000000000 0 0 0  
3 MONITORS, 3 DESKTOPS 2012-06-24 1,800 1,800 200DB 5.000000000000 0 0 0  
STIHL EQUIPMENT (BLOWERS, TRIMMERS) 2012-06-25 1,438 1,438 200DB 7.000000000000 0 0 0  
JOHN DEERE TS 4X2 GATOR 2012-06-25 7,500 7,500 200DB 7.000000000000 0 0 0  
JOHN DEERE MX6 ROTARY CUTTER 2012-06-25 3,000 3,000 200DB 7.000000000000 0 0 0  
JOHN DEERE XPU 4X5 GATOR 2012-06-25 9,150 9,150 200DB 7.000000000000 0 0 0  
TSC DISC 2012-06-27 850 850 200DB 7.000000000000 0 0 0  
TSC TRAILER 2012-06-27 1,000 1,000 200DB 7.000000000000 0 0 0  
PAVING OF PARKING LOT @ NATURE CENTER 2012-08-30 24,968 20,321 150DB 15.000000000000 1,468 0 1,468  
USED BUSHHOG/SM-60 ROTARY CUTTER 2013-01-14 5,750 5,750 200DB 7.000000000000 0 0 0  
TRAILHEAD PARKING LOT EXCAVATION 2013-04-12 5,742 4,453 150DB 15.000000000000 343 0 343  
JOHN DEERE MOWER & DECK 2013-05-30 18,495 18,495 200DB 7.000000000000 0 0 0  
BRADCO SKID STEER BACKHOE ATTACHMENT 2013-06-13 2,500 2,500 200DB 7.000000000000 0 0 0  
SEAL PARKING LOT @ NATURE CENTER 2013-09-12 3,011 2,184 SL 15.000000000000 201 0 201  
ROOFING FOR 186, 190 AND CARPENTER 2013-09-30 9,547 2,637 SL 39.000000000000 245 0 245  
NEW WINDOWS IN NATURE CENTER 2013-12-30 10,400 7,366 SL 15.000000000000 693 0 693  
FENCING 2014-03-02 1,750 1,240 SL 15.000000000000 117 0 117  
2 NEW DOORS @ NATURE CENTER 2014-06-25 1,962 1,962 SL 7.000000000000 0 0 0  
2006 CHEVY SILVERADO 3500 V8 2014-06-27 14,969 14,969 SL 7.000000000000 0 0 0  
SNOW PLOW 2014-06-27 6,035 6,035 SL 7.000000000000 0 0 0  
SPLIT DECK TRAILER 2014-06-27 5,500 5,500 SL 7.000000000000 0 0 0  
INFORMATION CENTER SIGN 2014-07-09 1,339 1,339 SL 7.000000000000 0 0 0  
INFORMATION CENTER BENCHES 2014-08-04 2,306 2,306 SL 7.000000000000 0 0 0  
WINDOWS 2014-12-01 2,966 926 SL 27.500000000000 108 0 108  
SECURITY GATE 2016-03-11 2,685 2,685 SL 7.000000000000 0 0 0  
2002 CHEVY TRAILBLAZER 2016-03-18 3,150 3,150 SL 5.000000000000 0 0 0  
1997 FORD F150 - TEAL 2016-03-23 1,450 1,450 SL 5.000000000000 0 0 0  
SECURITY GATE 2016-06-28 2,890 2,890 SL 7.000000000000 0 0 0  
PLAYSCAPE 2016-06-30 16,763 7,824 SL 15.000000000000 1,118 0 1,118  
GAS FURNACE - ADMIN BLDG 2017-01-25 4,006 762 SL 39.000000000000 103 0 103  
6X10 SURE-TRAC DUMP TRAILER 2017-05-24 4,895 4,895 SL 7.000000000000 0 0 0  
JOHN DEERE PLANETARY DRIVE AUGER 2018-02-07 3,000 2,751 SL 7.000000000000 249 0 249  
PRO FORCE DEBRIS BLOWER 2018-01-11 7,250 6,733 SL 7.000000000000 517 0 517  
45' HIGH CUBE CONTAINER 2018-03-07 3,000 2,715 SL 7.000000000000 285 0 285  
ROOF - WOODSIDE DRIVE 2018-03-29 6,606 1,511 SL 27.500000000000 240 0 240  
HP DESIGNJET T520 WIRELESS PRINTER 2018-06-01 2,297 1,996 SL 7.000000000000 301 0 301  
FARLOW/FOUTS FARM LAND 2017-10-09 430,000   L   0 0 0  
JD 1550 MOWER & 72" DECK 2019-04-24 18,750 13,839 SL 7.000000000000 2,679 0 2,679  
2 1/2 TON BRYANT AIR CONDITIONER 2019-06-07 3,289 2,819 SL 7.000000000000 470 0 470  
LED LIGHTING 2019-08-22 8,450 1,048 SL 39.000000000000 217 0 217  
FURNACE & AIR CONDITIONING UNIT 2020-02-21 13,693 1,521 SL 39.000000000000 351 0 351  
ANNEX - FLOORING 2020-06-09 2,782 291 SL 39.000000000000 71 0 71  
16 IN MACBOOK PRO LAPTOP 2020-06-09 2,399 1,960 SL 5.000000000000 439 0 439  
DR FIELD AND BRUSH MOWER PRO 2020-06-16 2,000 1,143 SL 7.000000000000 286 0 286  
MOWER 2020-06-29 1,075 615 SL 7.000000000000 154 0 154  
COUNTERTOP/CABINETS - ANNEX 2020-06-09 2,286 238 SL 39.000000000000 59 0 59  
LEAF VACUUM 2020-11-10 4,326 2,266 SL 7.000000000000 618 0 618  
LEAF VACUUM - MULCH ATTACHMENT 2020-11-10 2,400 1,257 SL 7.000000000000 343 0 343  
2017 GMC 1500 TRUCK 2021-01-11 32,227 16,114 SL 7.000000000000 4,604 0 4,604  
2013 JD 997 ZERO-TURN MOWER 2021-02-24 9,500 4,524 SL 7.000000000000 1,357 0 1,357  
BARN - METAL SIDING 2021-04-14 20,977 2,480 SL 27.500000000000 763 0 763  
DOUBLE CHIP SEAL - MILESTONE 2020-09-23 53,370 28,590 SL 7.000000000000 7,624 0 7,624  
PAVING AUTO TOUR 2021-06-09 102,737 45,251 SL 7.000000000000 14,677 0 14,677  
SEED SHED 2021-03-18 4,350 943 SL 15.000000000000 290 0 290  
PAVING - AUTO TOUR 2021-07-05 111,319 47,705 SL 7.000000000000 15,903 0 15,903  
EASTSIDE TRAIL PARKING LOT EXTENSION 2021-11-09 7,637 2,909 SL 7.000000000000 1,091 0 1,091  
NEW PHONE SYSTEM 2021-11-09 3,790 1,443 SL 7.000000000000 541 0 541  
40FT HIGH CUBE STORAGE CONTAINER 2022-01-07 5,450 1,947 SL 7.000000000000 779 0 779  
BRADCO BRUSH CUTTER ATTACHMENT 2022-01-07 6,955 2,485 SL 7.000000000000 994 0 994  
PARKING BARRIER/TOKEN COIN ACCEPTOR 2022-02-23 6,725 2,242 SL 7.000000000000 961 0 961  
HAYES HOUSE - ROOF 2023-03-13 13,500 461 SL 39.000000000000 346 0 346  
HAYES EAST APARMENT 2022-12-31 6,300 243 SL 39.000000000000 162 0 162  
HAYES HOUSE - ELECTRICAL 2023-01-10 3,360 129 SL 39.000000000000 86 0 86  
HAYES HOUSE - ROOF 2023-05-02 30,442 911 SL 39.000000000000 781 0 781  
BOBCAT T770 TRACK LOADER/MULCHING HEAD 2023-12-18 120,837 8,630 SL 7.000000000000 17,262 0 17,262  
VOLVO EXCAVATOR ECR 88-A1 2023-12-20 72,500 5,178 SL 7.000000000000 10,357 0 10,357  
CONEXWEST CANOPY SHELTER FOR CONTAINER 2024-01-12 3,694 264 SL 7.000000000000 528 0 528  
2021 CASE 75C FARMALL TRACTOR 2024-01-16 52,000 3,095 SL 7.000000000000 7,429 0 7,429  
KUBOTA ATV RTV 520-A 2024-03-05 10,926 520 SL 7.000000000000 1,561 0 1,561  
2012 CHEVY SILVERADO 3500 2024-03-06 25,000 1,190 SL 7.000000000000 3,571 0 3,571  
40FT CONTAINER 2024-03-14 5,100 243 SL 7.000000000000 729 0 729  
SPARTAN STUMP GRINDER 2024-03-15 12,708 605 SL 7.000000000000 1,815 0 1,815  
ADMINISTRATIVE BLDG-EMPLOYEE HOUSING RENOV 2024-04-01 11,091 71 SL 39.000000000000 284 0 284  
CONEXWEST CANOPY SHELTER FOR CONTAINER 2 2024-05-17 3,704 44 SL 7.000000000000 529 0 529  
2018 FORD F450 2024-06-05 66,400 791 SL 7.000000000000 9,486 0 9,486  
EXPANDED PARKING AND GRAVEL 2024-06-05 64,852 360 SL 15.000000000000 4,323 0 4,323  
JLG 340AJ 34FT ARTICULATING BOOM 2024-06-05 39,000 464 SL 7.000000000000 5,571 0 5,571  
SPRINGHOUSE 2023-09-26 3,299 165 SL 15.000000000000 220 0 220  
BAUMALIGHT 30" TREE SPADE 2024-07-17 11,570   SL 7.000000000000 1,515 0 1,515  
ROAD SEALING SPRAYER 2024-11-27 18,798   SL 7.000000000000 1,567 0 1,567  
2 POST LIFT 2024-11-27 5,159   SL 7.000000000000 430 0 430  
EXCAVATOR MULCHING ATTACHMENT 2024-12-10 38,958   SL 7.000000000000 3,247 0 3,247  
SINGULAR SURVEY EQUIPMENT GPS RECEIVER 2024-12-15 3,680   SL 7.000000000000 307 0 307  
PAVING/WAGNER PAVING INC 2024-10-01 120,014   SL 7.000000000000 12,859 0 12,859  
INSULATION - EQUIPMENT SHOP 2024-10-23 11,860   SL 39.000000000000 203 0 203  
SOLAR PANELS 2025-02-10 35,871   SL 20.000000000000 747 0 747  
CONCRETE SLAB - EQUIPMENT SHOP 2025-03-22 9,847   SL 39.000000000000 63 0 63  
MUSIC COMPONENTS - PLAYSCAPE 2025-04-22 22,218   SL 8.000000000000 463 0 463  
MUD KITCHEN & PICNIC TABLE - PLAYSCAPE 2025-03-26 7,733   SL 8.000000000000 242 0 242  
BARRIER GATES 2025-06-30 12,348   SL 20.000000000000 0 0 0  
TRAIL ENTRANCE SIGN 2024-07-11 3,979   SL 7.000000000000 568 0 568  
CULVERT IMPROVEMENTS 2025-03-22 5,222   SL 15.000000000000 87 0 87  

TY 2024 InvestmentsCorpBondsSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Name of Bond End of Year Book Value End of Year Fair Market Value
VANGUARD- BONDS 4,386,581 4,386,581

TY 2024 InvestmentsCorpStockSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Name of Stock End of Year Book Value End of Year Fair Market Value
VANGUARD- STOCKS 13,580,128 13,580,128

TY 2024 LandEtcSchedule2
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
VARIOUS BUILDINGS 302,511 302,511 0  
LAND 465,010 0 465,010  
ROOF 3,941 3,941 0  
REMODELING - DIR HOUSE 239 239 0  
ROOF & DORMER HOUSE 8,444 8,444 0  
ROOF - ADMIN BUILDING 1,610 1,610 0  
WOODSTOVE INSERT 769 769 0  
NEW ROOF 5,140 5,140 0  
REBUILD FIREPLACE & CHIMNEY 2,059 2,059 0  
FIREPLACE INSTALLATION 952 952 0  
VINYL SIDING 8,932 8,932 0  
ENTRANCE STONE WORK 3,662 3,662 0  
FURNACE W/CENTRAL AIR 6,732 5,375 1,357  
HAYES HOUSE ROOF REPAIR 4,000 2,977 1,023  
HAYES HOUSE ROOF REPAIR 6,660 4,946 1,714  
BUTTERFLY GARDEN 2,504 1,608 896  
HISTORY MUSEUM 9,189 5,902 3,287  
FLOORING - DIRECTOR HOUSE 1,300 817 483  
HAYES MUSEUM 10,932 6,738 4,194  
NATURE CENTER DOOR 684 684 0  
TREE TERMINATOR & SPRAYER 5,018 5,018 0  
GIFT SHOP REMODELING 11,410 6,742 4,668  
MATTRESSES FOR HAYES HOUSE 396 396 0  
SIGN - OPTEC 28,451 28,451 0  
BOILER 2,933 1,394 1,539  
ANCHOR LAND IMPROVEMENTS 50,054 0 50,054  
TUNNEL & CULVERT 111,744 0 111,744  
RETAINING WALL 27,090 0 27,090  
CULVERT IMPROVEMENTS 3,011 3,011 0  
SEEDING 6,393 0 6,393  
TELEVISION 558 558 0  
DRAINAGE TILE INSTALLATION 2,480 2,480 0  
DEVEL OF EAST/WEST SIDE TUNNEL 18,706 0 18,706  
ANCHOR PROPERTIES 6,003 0 6,003  
TOSCHLOG EXCAVATION - BLAKEY FARM 1,100 1,100 0  
2011 JOHN DEERE 997 COMMERCIAL MOWER 13,491 13,491 0  
LOG SPLITTER FROM TSC 999 999 0  
NEW CHEVY TRUCK 34,321 34,321 0  
3 MONITORS, 3 DESKTOPS 1,800 1,800 0  
STIHL EQUIPMENT (BLOWERS, TRIMMERS) 1,438 1,438 0  
JOHN DEERE TS 4X2 GATOR 7,500 7,500 0  
JOHN DEERE MX6 ROTARY CUTTER 3,000 3,000 0  
JOHN DEERE XPU 4X5 GATOR 9,150 9,150 0  
TSC DISC 850 850 0  
TSC TRAILER 1,000 1,000 0  
PAVING OF PARKING LOT @ NATURE CENTER 24,968 21,789 3,179  
USED BUSHHOG/SM-60 ROTARY CUTTER 5,750 5,750 0  
TRAILHEAD PARKING LOT EXCAVATION 5,742 4,796 946  
JOHN DEERE MOWER & DECK 18,495 18,495 0  
BRADCO SKID STEER BACKHOE ATTACHMENT 2,500 2,500 0  
SEAL PARKING LOT @ NATURE CENTER 3,011 2,385 626  
ROOFING FOR 186, 190 AND CARPENTER 9,547 2,882 6,665  
NEW WINDOWS IN NATURE CENTER 10,400 8,059 2,341  
FENCING 1,750 1,357 393  
2 NEW DOORS @ NATURE CENTER 1,962 1,962 0  
2006 CHEVY SILVERADO 3500 V8 14,969 14,969 0  
SNOW PLOW 6,035 6,035 0  
SPLIT DECK TRAILER 5,500 5,500 0  
INFORMATION CENTER SIGN 1,339 1,339 0  
INFORMATION CENTER BENCHES 2,306 2,306 0  
WINDOWS 2,966 1,034 1,932  
SECURITY GATE 2,685 2,685 0  
2002 CHEVY TRAILBLAZER 3,150 3,150 0  
1997 FORD F150 - TEAL 1,450 1,450 0  
SECURITY GATE 2,890 2,890 0  
PLAYSCAPE 16,763 8,942 7,821  
GAS FURNACE - ADMIN BLDG 4,006 865 3,141  
6X10 SURE-TRAC DUMP TRAILER 4,895 4,895 0  
JOHN DEERE PLANETARY DRIVE AUGER 3,000 3,000 0  
PRO FORCE DEBRIS BLOWER 7,250 7,250 0  
45' HIGH CUBE CONTAINER 3,000 3,000 0  
ROOF - WOODSIDE DRIVE 6,606 1,751 4,855  
HP DESIGNJET T520 WIRELESS PRINTER 2,297 2,297 0  
FARLOW/FOUTS FARM LAND 430,000 0 430,000  
JD 1550 MOWER & 72" DECK 18,750 16,518 2,232  
2 1/2 TON BRYANT AIR CONDITIONER 3,289 3,289 0  
LED LIGHTING 8,450 1,265 7,185  
FURNACE & AIR CONDITIONING UNIT 13,693 1,872 11,821  
ANNEX - FLOORING 2,782 362 2,420  
16 IN MACBOOK PRO LAPTOP 2,399 2,399 0  
DR FIELD AND BRUSH MOWER PRO 2,000 1,429 571  
MOWER 1,075 769 306  
COUNTERTOP/CABINETS - ANNEX 2,286 297 1,989  
LEAF VACUUM 4,326 2,884 1,442  
LEAF VACUUM - MULCH ATTACHMENT 2,400 1,600 800  
2017 GMC 1500 TRUCK 32,227 20,718 11,509  
2013 JD 997 ZERO-TURN MOWER 9,500 5,881 3,619  
BARN - METAL SIDING 20,977 3,243 17,734  
DOUBLE CHIP SEAL - MILESTONE 53,370 36,214 17,156  
PAVING AUTO TOUR 102,737 59,928 42,809  
SEED SHED 4,350 1,233 3,117  
PAVING - AUTO TOUR 111,319 63,608 47,711  
EASTSIDE TRAIL PARKING LOT EXTENSION 7,637 4,000 3,637  
NEW PHONE SYSTEM 3,790 1,984 1,806  
40FT HIGH CUBE STORAGE CONTAINER 5,450 2,726 2,724  
BRADCO BRUSH CUTTER ATTACHMENT 6,955 3,479 3,476  
PARKING BARRIER/TOKEN COIN ACCEPTOR 6,725 3,203 3,522  
HAYES HOUSE - ROOF 13,500 807 12,693  
HAYES EAST APARMENT 6,300 405 5,895  
HAYES HOUSE - ELECTRICAL 3,360 215 3,145  
HAYES HOUSE - ROOF 30,442 1,692 28,750  
BOBCAT T770 TRACK LOADER/MULCHING HEAD 120,837 25,892 94,945  
VOLVO EXCAVATOR ECR 88-A1 72,500 15,535 56,965  
CONEXWEST CANOPY SHELTER FOR CONTAINER 3,694 792 2,902  
2021 CASE 75C FARMALL TRACTOR 52,000 10,524 41,476  
KUBOTA ATV RTV 520-A 10,926 2,081 8,845  
2012 CHEVY SILVERADO 3500 25,000 4,761 20,239  
40FT CONTAINER 5,100 972 4,128  
SPARTAN STUMP GRINDER 12,708 2,420 10,288  
ADMINISTRATIVE BLDG-EMPLOYEE HOUSING RENOV 11,091 355 10,736  
CONEXWEST CANOPY SHELTER FOR CONTAINER 2 3,704 573 3,131  
2018 FORD F450 66,400 10,277 56,123  
EXPANDED PARKING AND GRAVEL 64,852 4,683 60,169  
JLG 340AJ 34FT ARTICULATING BOOM 39,000 6,035 32,965  
SPRINGHOUSE 3,299 385 2,914  
BAUMALIGHT 30" TREE SPADE 11,570 1,515 10,055  
ROAD SEALING SPRAYER 18,798 1,567 17,231  
2 POST LIFT 5,159 430 4,729  
EXCAVATOR MULCHING ATTACHMENT 38,958 3,247 35,711  
SINGULAR SURVEY EQUIPMENT GPS RECEIVER 3,680 307 3,373  
PAVING/WAGNER PAVING INC 120,014 12,859 107,155  
INSULATION - EQUIPMENT SHOP 11,860 203 11,657  
SOLAR PANELS 35,871 747 35,124  
CONCRETE SLAB - EQUIPMENT SHOP 9,847 63 9,784  
MUSIC COMPONENTS - PLAYSCAPE 22,218 463 21,755  
MUD KITCHEN & PICNIC TABLE - PLAYSCAPE 7,733 242 7,491  
BARRIER GATES 12,348 0 12,348  
TRAIL ENTRANCE SIGN 3,979 568 3,411  
CULVERT IMPROVEMENTS 5,222 87 5,135  


TY 2024 LegalFeesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 4,000 0 0 4,000


TY 2024 OtherAssetsSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
BENEFICIAL INTEREST IN ASSETS HELD AT WCF 14,868 19,424 19,424
DEPOSITS   40,960 40,960
PAYROLL TAX REFUND RECEIVABLE 2,977    


TY 2024 OtherExpensesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OUTSIDE LABOR & SERVICES 1,500 0 0 1,500
COMMUNICATIONS 3,705 0 0 3,705
DUES & SUBSCRIPTIONS 1,656 0 0 1,656
PUBLIC RELATIONS/ADVERTISING 2,107 0 0 2,107
EMPLOYEE EDUCATION 544 0 0 544
INSURANCE 47,779 646 646 47,133
MISCELLANEOUS 10,592 411 411 10,181
OPERATING SUPPLIES 9,718 132 0 9,586
PROGRAM EXPENSES 1,851 0 0 1,851
EXHIBITS & DISPLAYS 3,377 0 0 3,377
HORTICULTURE EXPENSE 18,802 0 0 18,802
OIL & GAS 6,665 0 0 6,665
SECURITY 486 0 0 486
CREDIT CARD FEES 905 0 0 905


TY 2024 OtherIncomeSchedule2
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
TOUR GROUP INCOME 6,963   6,963
CLASSES & WORKSHOPS 4,521   4,521
MISCELLANEOUS 2,958   2,958
GIFT SHOP SALES 1,441   1,441
FACILITY RENTALS 2,520 2,520 2,520
TAX REFUND 4,640   4,640
MEMBERSHIP DUES AND ASSESSMENTS 47,007   47,007


TY 2024 OtherIncreasesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Description Amount
UNREALIZED GAIN 3,948,669


TY 2024 OtherLiabilitiesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Description Beginning of Year - Book Value End of Year - Book Value
CREDIT CARD PAYABLE 1,536 7,516
RENTAL DEPOSITS PAYABLE 300 350
SALES TAX PAYABLE 214 42
SIMPLE IRA WITHHOLDINGS PAYABLE 0 556
SIMPLE IRA EMPLOYER PAYABLE 0 556


TY 2024 OtherProfessionalFeesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OTHER PROFESSIONALS 40,772 40,277 40,277 495


TY 2024 TaxesSchedule
Name:
STANLEY W HAYES RESEARCH FDN INC
 
AKA HAYES ARBORETUM
EIN:
35-1061111
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
  24,300 746 746 23,554