Skip to content
Nonprofiteer
← All organizations

PARKER RANCH FOUNDATION TR 091092

EIN 99-6064620 KAMUELA, HI

Revenue 2024
$7,189,066
Expenses 2024
$7,465,084

Program services were 53.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
T700
Classification
1000
Street
67-1349 ALA OHIA

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

TO PROVIDE PERPETUAL SUPPORT FOR DESIGNATED BENEFICIARIES ENGAGED IN HEALTHCARE, EDUCATION, AND CHARITABLE PURPOSES FOR THE BENEFIT OF THE KAMUELA AREA, THROUGH THE SOUND MANAGEMENT OF TRUST ASSETS.

Activities or mission (Part I)

PROVIDING PERPETUAL SUPPORT FOR DESIGNATED BENEFICIARIES ENGAGED IN HEALTHCARE, EDUCATION AND CHARITABLE PURPOSES FOR THE BENEFIT OF THE KAMUELA AREA, THROUGH THE SOUND MANAGEMENT AND PRUDENT INVESTMENT OF TRUST ASSETS. THE DESIGNATED BENEFICIARIES OF THE TRUST ARE QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL, INC., RICHARD SMART FUND, A COMPONENT OF THE HAWAII COMMUNITY FOUNDATION, HAWAII PREPARATORY ACADEMY AND PARKER SCHOOL.

  • PARKER RANCH FOUNDATION TRUST ("PRFT", THE "TRUST") WAS FORMED ON NOVEMBER 12, 1992. RICHARD SMART DEDICATED SUBSTANTIAL ASSETS FROM HIS PERSONAL ESTATE TO PRFT TO BE HELD FOR THE BENEFIT OF NAMED BENEFICIARIES. AT DECEMBER 31, 2024, SUCH NAMED BENEFICIARIES WERE HAWAII PREPARATORY ACADEMY, PARKER SCHOOL, QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL AND THE HAWAII COMMUNITY FOUNDATION. SUCH TRANSFERRED ASSETS WERE COMPRISED PRIMARILY OF REAL ESTATE ON THE ISLAND OF HAWAII AND RANCH ASSETS/OPERATIONS KNOWN AS "PARKER RANCH". PRFT CURRENTLY HOLDS SOME REAL ESTATE AND RANCH ASSETS/OPERATIONS AS PARKER RANCH, INC. ("PRI"); A WHOLLY-OWNED, FOR PROFIT SUBSIDIARY. PRFT IS DIRECTED BY TRUSTEES WHO ARE RESPONSIBLE FOR MANAGING THE TRUST'S ASSETS IN ACCORDANCE WITH THE TRUST AGREEMENT AND SELECTION/OVERSIGHT OF DIRECTORS AND THE MANAGEMENT TEAM THAT RUNS THE PRI OPERATIONS.

    Expenses $4,018,440 · Grants $3,705,774

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • TIMOTHY E JOHNS

    TRUSTEE CHAI

    Total calculated
    $105,750
    From this org
    $95,000
    From related orgs
    $10,750
    Other
    $0
    Hours/week
    24 + 8 related

  • MICHAEL K FUJIMOTO

    TRUSTEE

    Total calculated
    $102,550
    From this org
    $90,000
    From related orgs
    $12,550
    Other
    $0
    Hours/week
    24 + 8 related

  • TOBY B TANIGUCHI

    TRUSTEE

    Total calculated
    $100,850
    From this org
    $90,000
    From related orgs
    $10,850
    Other
    $0
    Hours/week
    24 + 8 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $7,189,066
    Expenses
    $7,465,084
    Contributions
    $742,829
    Grants paid
    $3,705,774
  • 2023
    Revenue
    $6,229,345
    Expenses
    $8,002,586
    Contributions
    $503,070
    Grants paid
    $4,025,869
  • 2022
    Revenue
    $7,839,099
    Expenses
    $7,034,174
    Contributions
    $0
    Grants paid
    $3,675,509

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2021 · 990

    Revenue
    $7,172,423
    Expenses
    $11,669,185
    Assets (EOY)
    $269,073,510

  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2020 · 990

    Revenue
    $6,080,460
    Expenses
    $6,318,244
    Assets (EOY)
    $268,752,803

  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2019 · 990

    Revenue
    $5,794,024
    Expenses
    $5,737,934
    Assets (EOY)
    $264,191,061

  • 2018 · 990

    Revenue
    $7,911,010
    Expenses
    $4,792,703
    Assets (EOY)
    $257,829,648

  • 2017 · 990

    Revenue
    $4,331,661
    Expenses
    $4,912,140
    Assets (EOY)
    $263,620,482

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2024 return

  • PR KOHALA LLC

    REAL ESTAT · HI · income $84,380 · assets $32,827,500

  • PR MAUNA KEA LLC

    REAL ESTAT · HI · income $2,203,171 · assets $75,470,658

  • PR PUU PA LLC

    REAL ESTAT · HI · income $235,987 · assets $13,917,534

  • PR WAIEMI LLC

    REAL ESTAT · HI · income $3,329 · assets $6,423,733

  • PR WAIPUNALEI LLC

    REAL ESTAT · HI · income $12,368 · assets $2,467,523

Related partnerships on its 2024 return

Related corporations and trusts on its 2024 return

  • PARKER RANCH INC

    C CORP · BEEF/CATTL · HI · 100% owned · share of income -$4,195,943 · share of assets $110,195,106 · controlled entity

  • WAIMEA WASTEWATER COMPANY INC

    C CORP · PUBLIC UTI · HI · 100% owned · share of income -$26 · share of assets $504 · controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SOUNK.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.