TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go 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 01-01-2024 , and ending 12-31-2024

Name of foundation
LOCKERLY ARBORETUM FOUNDATION

% JENNIFER POLLARD

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)

(478) 452-2112

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$9,820,546J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)	146,542
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	166,054		166,054	166,054
5a	Gross rents............	7,325
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		273,345
b	Gross sales price for all assets on line 6a 273,345
7	Capital gain net income (from Part IV, line 2)...			273,345
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).......	List of Attached Documents: // Content	68,639
12	Total. Add lines 1 through 11........	661,905		439,399	166,054
13	Compensation of officers, directors, trustees, etc.	75,068				75,068
14	Other employee salaries and wages......	127,835				127,835
15	Pension plans, employee benefits.......	31,511				31,511
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	15,500			15,500
c	Other professional fees (attach schedule)....
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	17,738			17,738
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	93,003
20	Occupancy..............	42,567				42,567
21	Travel, conferences, and meetings.......
22	Printing and publications..........	6,238				6,238
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	353,604			353,604
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	763,064		0		670,061
25	Contributions, gifts, grants paid.......	0				0
26	Total expenses and disbursements. Add lines 24 and 25	763,064		0		670,061
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-101,159
b	Net investment income (if negative, enter -0-)			439,399
c	Adjusted net income (if negative, enter -0-)...				166,054

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	370,772	311,429	311,429
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	21,028	26,251	26,251
	10a	Investments—U.S. and state government obligations (attach schedule)	771,700	List of Attached Documents: // Content 728,611	728,611
	b	Investments—corporate stock (attach schedule).......	6,099,825	List of Attached Documents: // Content 6,387,731	6,387,731
	c	Investments—corporate bonds (attach schedule).......	820,274	List of Attached Documents: // Content 934,864	934,864
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis 2,957,369
		Less: accumulated depreciation (attach schedule) 1,526,509	1,408,499	1,430,860	1,430,860
	15	Other assets (describe )	800	800	List of Attached Documents: // Content 800
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	9,492,898	9,820,546	9,820,546
	17	Accounts payable and accrued expenses..........	8,870	17,536
	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 )
	23	Total liabilities (add lines 17 through 22).........	8,870	17,536
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	9,213,412	9,531,533
	25	Net assets with donor restrictions............	270,616	271,477
		Foundations that do not follow FASB ASC 958, check here
		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).....	9,484,028	9,803,010
	30	Total liabilities and net assets/fund balances (see instructions).	9,492,898	9,820,546

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

9,484,028

Enter amount from Part I, line 27a .....................

-101,159

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

420,141

Add lines 1, 2, and 3 ..........................

9,803,010

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

9,803,010

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	LONG TERM REALIZED GAIN ON STOCKS
b
c
d
e

(e) Gross sales price		(h) Gain or (loss) (e) plus (f) minus (g)
a	273,345	273,345
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			273,345
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	273,345
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 ...................		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 and enter “N/A" on line 1.
	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	2024 estimated tax payments and 2023 overpayment credited to 2024	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.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax	Refunded	11

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

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 .............................

Yes

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

Yes

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

The books are in care of right arrow

JENNIFER POLLARD Telephone no. right arrow

(478) 452-2112

Located at right arrow

PO BOX 310MILLEDGEVILLEGA ZIP+4 right arrow

31061

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

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)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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? .............

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)):

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?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

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.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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	0	0	0
PO BOX 310 MILLEDGEVILLE,GA31061	EXEC DIRECTOR 40.00	0	0	0
DEREK WILLIAMS	TREASURER 1.00	0	0	0
189 LAKECREST DRIVE NE MILLEDGEVILLE,GA31061	TREASURER 1.00	0	0	0
REX BISHOP	TRUSTEE 1.00	0	0	0
139 COLLIS CIRCLE EATONTON,GA31024	TRUSTEE 1.00	0	0	0
JOHN NOAH JACKSON	TRUSTEE 1.00	0	0	0
194 SNYDER ROAD NE MILLEDGEVILLE,GA31061	TRUSTEE 1.00	0	0	0
CRYSTAL LAW	VICE PRESIDENT 1.00	0	0	0
3701 SINCLAIR DAM ROAD NE MILLEDGEVILLE,GA31061	VICE PRESIDENT 1.00	0	0	0
MARY PAT MATHESON	TRUSTEE 1.00	0	0	0
1345 PIEDMONT AVE ATLANTA,GA30309	TRUSTEE 1.00	0	0	0
JOE SAMA	PRESIDENT 1.00	0	0	0
1260 CEDAR GROVE RD BUCKHEAD,GA30625	PRESIDENT 1.00	0	0	0
HEIDI NIERGARTH	TRUSTEE 1.00	0	0	0
128 W LAKEVIEW LANE NE MILLEDGEVILLE,GA31061	TRUSTEE 1.00	0	0	0
BARBIE PRESSAS	SECRETARY 1.00	0	0	0
203 KENAN DRIVE MILLEDGEVILLE,GA31061	SECRETARY 1.00	0	0	0
GREG TYSON	TRUSTEE 1.00	0	0	0
138 GARRETT WAY MILLEDGEVILLE,GA31061	TRUSTEE 1.00	0	0	0
JEFFERY C WELLS	TRUSTEE 1.00	0	0	0
3741 WINDSOR WAY NE MILLEDGEVILLE,GA31061	TRUSTEE 1.00	0	0	0
SANDERS MERCER JR	TRUSTEE 1.00	0	0	0
187 WALDEN ROAD Sandersville,GA31082	TRUSTEE 1.00	0	0	0
GUS PURSLEY	TRUSTEE 1.00	0	0	0
PO BOX 310 MILLEDGEVILLE,GA31061	TRUSTEE 1.00	0	0	0

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...................				0

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 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	539,112
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 (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

7,978,133

Average of monthly cash balances.......................

Fair market value of all other assets (see instructions)................

324,841

Total (add lines 1a, b, and c).........................

8,302,974

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

8,302,974

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

124,545

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

8,178,429

Minimum investment return. Enter 5% (0.05) of line 5................

408,921

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.)

Minimum investment return from Part IX, line 6..................

Tax on investment income for 2024 from Part V, line 5 .......

Income tax for 2024. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

670,061

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

670,061

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus
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: $ 670,061
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		670,061
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		670,061
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 ......		670,061
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....	670,061

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

1986-03-15

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

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	(e) Total
	166,054	175,364	376,787	446,681	1,164,886
b 85% (0.85) of line 2a .........	141,146	149,059	320,269	379,679	990,153
c Qualifying distributions from Part XI, line 4 for each year listed .....	670,061				670,061
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 ....	670,061				670,061
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 ..	272,614				272,614
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

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)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year

Total ................................. 3a				0

bApproved for future payment

Total ................................. 3b				0

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	(e) Related or exempt function income (See instructions.)
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	166,054
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) ..				166,054

13Total. Add line 12, columns (b), (d), and (e)..................

166,054

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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 (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

LOCKERLY ARBORETUM FOUNDATION

Employer identification number

58-1078686

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 LOCKERLY ARBORETUM FOUNDATION

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	EJ GRASSMAN TRUST PO BOX 4470 WARREN, NJ070590470	$ 20,000	Person Payroll Noncash (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	Person Payroll Noncash (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	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
4	ROBERT AND ANNE CULBERSON 1030 ROCKY BRANCH RD GREENSBORO, GA30642	$ 5,000	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
5	MARILYN BROWN 1660 JENNINGS MILL RD APT 303 WATKINSVILLE, GA30677	$ 10,805	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
6	COMMUNITY FOUNDATION OF CENTRAL GA 577 MULBERRY STREET STE 1600 MACON, GA31201	$ 37,500	Person Payroll Noncash (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 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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

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.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose 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

(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

(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

(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:

- TIN:

TY 2024 AccountingFeesSchedule

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
AUDIT FEES	3,500	0	0	3,500
ACCOUNTING FEES	12,000	0	0	12,000

- TIN:

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

TY 2024 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
BUILDINGS	1982-12-31	22,311	22,311	SL	20	0
IMPROVEMENTS	1982-12-31	88,134	88,134	SL	20	0
SPRINKLER SYSTEM	1979-07-01	12,481	12,481	SL	20	0
NATURE TRAIL	1983-07-01	720	720	SL	20	0
2 WOODEN BUILDINGS	1983-07-01	1,300	1,300	SL	20	0
RENOVATION-MAINT COST	1983-07-01	1,200	1,200	SL	20	0
GREENHOUSE	1983-07-01	25,683	25,683	SL	20	0
BUILDING-LOCKERLY HALL	1998-09-30	339,300	219,675	SL	39	8,700
FURNISHINGS-LOCKERLY HALL	1998-09-30	364,460	364,460	SL	20	0
APPL & EQ-LOCKERLY HALL	1998-09-30	86,676	86,676	SL	10	0
FURNITURE-LOCKERLY HALL	1999-04-29	94,800	94,800	SL	20	0
FURNITURE-LOCKERLY HALL	2000-02-18	4,740	4,740	SL	20	0
FURNITURE-LOCKERLY HALL	2000-02-23	2,274	2,274	SL	20	0
DAM	2000-12-27	13,314	13,314	SL	20	0
3 PIANO COVERS	2001-07-31	3,325	3,325	SL	20	0
DAM & ROADS-WORLEY	2001-01-01	30,000	30,000	SL	20	0
3 PANEL PRINTINGS	2001-03-31	7,000	7,000	SL	20	0
DOCK-WORLEY	2001-03-31	1,100	1,100	SL	20	0
TRANSFORMERS ETC-WORLEY	2001-07-31	30,000	30,000	SL	20	0
DAM & ROADS-WORLEY	2001-06-30	15,000	15,000	SL	20	0
WELLPUMPINSTALL-WORLEY	2001-06-30	5,195	5,195	SL	20	0
HAND RAILS	2003-11-30	450	450	SL	20	0
DR CHIPPER	2003-12-22	2,344	2,344	SL	3	0
ARBORETUM IMPROVEMENTS	2003-12-31	4,034	4,034	SL	20	0
PARLOR GRAND PIANO	2003-12-31	6,500	6,500	SL	20	0
WORLEY CENTER IMPROVEMENT	2003-12-31	117,003	117,003	SL	20	0
BARN RENOVATION	2008-01-01	19,754	15,457	SL	20	988
SAGE SOFTWARE	2007-10-30	7,840	7,840	SL	5	0
KUBOTA TRACTOR AND BUCKET	2008-07-30	19,725	19,725	SL	10	0
LAND	1983-12-31	600,572	0	NDA		0
PHILADELPHIA CLASSIC SOFA	2008-11-04	16,500	16,500	SL	10	0
IMPROVEMENTS - PAINT	2008-11-04	950	950	SL	10	0
HVAC UNIT	2009-12-30	1,600	1,600	SL	10	0
2 COMPUTERS	2009-12-30	500	500	SL	5	0
2 PROJECTOR SCREENS	2009-12-31	300	300	SL	5	0
6 BRASS STANCHIONS	2009-12-30	600	600	SL	5	0
4 VELVET & BRASS ROPES	2009-12-30	120	120	SL	5	0
6 PLASTIC STANCHIONS	2009-12-30	200	200	SL	5	0
LOCKERLY HALL IMPROVEMENT	2009-02-11	7,020	5,236	SL	20	351
PARKING AREA RENOVATION	2009-01-26	12,950	9,653	SL	20	648
VACUUM CLEANER	2009-07-27	400	400	SL	5	0
08 GMC SIERRA HD PICKUP	2009-07-31	22,000	19,066	SL	3	0
KUBOTA 27 HP 60 PRO DECK	2010-07-28	13,872	13,872	SL	10	0
WALKWAYPICNIC TABLE IMPR	2010-01-01	14,622	14,622	SL	10	0
SIGN-ANNE KING FEATURE	2010-09-20	565	565	SL	5	0
ENTRANCE CONSTRUCTION	2010-01-01	5,556	5,556	SL	10	0
HVAC INSTALLATION	2010-08-16	1,500	1,500	SL	10	0
LAND-PRIDE RCR CUTTER ADJ BASIS	2011-02-22	2,607	2,607	SL	10	0
ROADWAY RESURFACING	2011-06-30	4,927	4,100	SL	15	328
GROUNDS ACCESS - WALKWAY	2011-09-13	3,000	2,500	SL	15	200
LAND-PRIDE RCR 1860 ROTARY CUTTER	2011-01-05	1,595	1,595	SL	10	0
LAND-PRIDE BB157 BOX BLADE	2011-01-05	895	895	SL	10	0
STIHL HT101 POLE SAW	2011-01-05	600	600	SL	10	0
KUBOTA BH92 BACK HOE	2011-01-05	8,850	8,850	SL	10	0
5X8 UTILITY TRAILER	2011-01-20	1,020	1,020	SL	10	0
KUBOTA MOWER AND UTILTIY VEHICLE	2012-01-10	16,326	16,326	SL	10	0
KUBOTA IMPLEMENTS	2013-01-22	5,870	5,870	SL	10	0
TRAILER	2013-04-16	3,713	3,713	SL	10	0
BED EDGER	2011-02-14	2,889	2,889	SL	10	0
KUBOTA UTV	2014-01-23	9,650	9,168	SL	10	482
STHIL ENGINE	2014-01-23	300	285	SL	10	15
STIHL SAW	2014-01-23	400	380	SL	10	20
EXMARK MOWER	2014-01-23	1,150	1,093	SL	10	57
ELECT IMPROVEMENTS PICNIC AREA	2014-09-17	5,250	4,988	SL	10	262
WALKWAY BEHIND ROSE HILL	2014-06-30	5,613	5,330	SL	10	283
ROSE HILL HVAC UPGRADE	2015-02-12	37,000	31,450	SL	10	3,700
ROSE HILL ROOF AND IMPROVEMENTS	2015-05-11	80,711	34,306	SL	20	4,036
BATHROOMS	2015-05-11	153,036	65,042	SL	20	7,652
GENERATOR AT GREENHOUSE	2015-12-02	5,600	4,765	SL	10	560
TRACK LIGHTING FOR FOYER AT ROSE HILL	2016-02-05	3,666	3,666	SL	7	0
GREENHOUSE GROW BENCHES	2016-02-05	2,236	2,236	SL	7	0
DOUBLE BOWL SINK AND MOP BASIN	2016-09-12	2,813	2,813	SL	7	0
CHAIN LINK FENCING 50 X 6	2016-10-04	1,174	1,174	SL	7	0
CUSTOM DRAPERIES IN PEACOCK ROOM OF ROSE H	2016-11-08	4,400	3,300	SL	10	440
WELL COSTS AND INSTALL EXP	2017-12-31	24,760	7,583	SL	20	1,238
HOOP GREENHOUSE	2017-02-13	7,705	2,647	SL	20	385
GUTTER COSTS	2018-01-22	3,457	951	SL	20	173
GREENHOUSE REPLACEMENT	2018-10-15	21,675	5,962	SL	20	1,084
IRRIGATION SYSTEM	2018-06-18	20,000	5,500	SL	20	1,000
PARKING LOT IMPROVEMENTS	2019-06-28	34,000	7,650	SL	20	1,700
WORLEY HOUSE REWIRING	2019-06-10	3,400	1,530	SL	10	340
ROSE HILL AIR CONDITIONER	2019-09-30	6,075	2,732	SL	10	608
3 GOLF CARTS	2019-02-04	16,710	7,520	SL	10	1,671
DECK WITH RAILING 12X16	2019-02-25	5,180	1,553	SL	15	345
POLE SHED	2019-06-03	6,180	1,854	SL	15	412
ADA LIFT AT ROSE HILL	2020-11-18	80,387	12,559	SL	20	4,019
ROADWAY REBUILT	2020-09-28	2,500	564	SL	15	167
TRANE HEAT PUMP	2020-12-14	15,595	4,872	SL	10	1,560
PARKING LOT IMPROVEMENTS	2022-11-21	455,678	34,176	SL	20	22,784
PARKING LOT IMPROVEMENTS	2022-11-21	15,200	1,140	SL	20	760
ROSE HILL IMPROVEMENTS AIR & ELECT	2022-10-17	82,226	12,334	SL	10	8,223
PARKING LOT IMPROVEMENTS-REST	2022-10-31	62,825	3,534	SL	20	3,141
PARKING LOT IMPROVEMENTS-REST	2022-11-21	4,295	242	SL	20	215
PARKING LOT IMPROVEMENTS-REST	2022-12-31	14,000	788	SL	20	700
ROSE HILL IMPROVEMENTS AIR & ELECT-REST	2022-10-10	7,250	816	SL	10	725
ROSE HILL IMPROVEMENTS AIR & ELECT-REST	2022-10-17	10,000	1,125	SL	10	1,000
ELECTRICAL SUB PANEL FOR LIGHTS	2023-09-18	8,500	425	SL	10	850
WIRING & DISPLAYS	2023-07-17	10,765	538	SL	10	1,077
WIRING & DISPLAYS	2023-07-17	9,700	485	SL	10	970
WIRING & DISPLAYS	2023-07-17	4,230	212	SL	10	423
CHRISTMAS DISPLAYS	2023-06-01	7,950	398	SL	10	795
CHRISTMAS DISPLAYS	2023-08-21	2,400	120	SL	10	240
CHRISTMAS DISPLAYS	2023-08-21	6,000	300	SL	10	600
CHRISTMAS DISPLAYS	2023-10-04	9,070	454	SL	10	907
CHRISTMAS DISPLAYS	2023-05-29	11,067	553	SL	10	1,107
KUBOTA 4X4 TRACTOR	2023-09-20	11,975	599	SL	10	1,198
ELECTRICAL IMPROVEMENTS-FEEDER PANEL	2023-01-23	8,164	408	SL	10	816
BRIDGE RENOVATION	2024-03-25	31,500	0	SL	20	788
25 TON HEAT PUMP EDUCATION BLDG	2024-07-02	6,525	0	SL	10	326
ROBERTS DRIVE FENCING	2024-08-26	39,100	0	SL	20	978
PERIMETER FENCING	2024-10-21	38,240	0	SL	20	956

- TIN:

TY 2024 InvestmentsCorpBondsSchedule

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

Name of Bond	End of Year Book Value	End of Year Fair Market Value
MS ACCOUNT 396-087583-321 CBS	934,864	934,864

- TIN:

TY 2024 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	1,129,934	1,129,934
MS ALTERNATIVE INV SKYBRIDGE	1,049,264	1,049,264
MS ACCOUNT 396-087583-321 CS	2,451,011	2,451,011
MS ACCOUNT 396-087583-321 ETF	75,357	75,357
MS ACCOUNT 396-087583-321 MUT	1,682,165	1,682,165
MS ACCOUNT 396-086799-321 SAV	0	0

- TIN:

TY 2024 InvestmentsGovtObligationsSch

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

US Government Securities - End of Year Book Value:

728,611

US Government Securities - End of Year Fair Market Value:

728,611

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

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

- TIN:

TY 2024 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

- TIN:

TY 2024 OtherExpensesSchedule

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

Description	Revenue and Expenses per Books	Disbursements for Charitable Purposes
TRAILS ROAD GREENHOUSE MAINT	39,624	39,624
RESTRICTED EXPENSES	116,932	116,932
INSURANCE	28,625	28,625
SUPPLIES	9,211	9,211
OFFICE SUPPLIES	4,939	4,939
CONTRACT AND CASUAL LABOR	26,352	26,352
PROGRAMS AND SPECIAL EVENT EXP	37,379	37,379
COMPUTER SUPP AND WEBSITE	3,706	3,706
BOARD AND VOLUNTEER EXPENSE	119	119
PLANT SALE EXPENSES	13,378	13,378
MISC EXPENSE	676	676
TRAVEL AND TRAINING	2,969	2,969
INVESTMENT MGMT FEES	48,371	48,371
EQUIP REPAIRS AND SUPPLIES	2,651	2,651
VEHICLE TAG GAS OIL	3,535	3,535
BUILDING MAINTENANCE	14,070	14,070
FERTILIZER AND CHEMICALS	1,067	1,067

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
PROGRAMS AND SPECIAL EVENTS	68,639	0	0

- TIN:

TY 2024 OtherIncreasesSchedule

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

Description	Amount
UNREALIZED GAINS ON SECURITIES	420,141

- TIN:

TY 2024 TaxesSchedule

Name:

LOCKERLY ARBORETUM FOUNDATION

EIN:

58-1078686

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PAYROLL TAXES	17,738	0	0	17,738