Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
Parker Ranch Foundation Trust
990 • Fiscal year 2016 • EIN 99-6064620
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
3rd percentile
Higher top officer pay than 3% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Up$259,627,588
Up $626,591 (+0.2%) from 2015
Net Assets
Down$253,345,368
Down $244,313 (-0.1%) from 2015
Liabilities
Up$6,282,220
Up $870,904 (+16%) from 2015
Revenue And Expenses
Revenue
Down$3,715,083
Down $178,312 (-4.6%) from 2015
Expenses
Up$5,462,779
Up $685,267 (+14%) from 2015
Net Income
Down-$1,747,696
Down $863,579 (-98%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Oct 23, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $23,532,914
Mission and Program Overview
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.
Providing perpetual support for designated beneficiaries engaged in...(continued on schedule o) ... (continued from page 1) 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 north hawaii community hospital, inc., richard smart fund, a component of the hawaii community foundation, hawaii preparatory academy and parker school.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $129,580,743 | $129,475,887 | ▼ $104,856 |
| Investments Other Securities | $82,603,677 | $82,607,876 | ▲ $4,199 |
| Investments in Publicly Traded Securities | $43,675,151 | $44,733,898 | ▲ $1,058,747 |
| Cash and Non-Interest-Bearing Accounts | $1,073,666 | $1,147,371 | ▲ $73,705 |
| Other Notes and Loans Receivable, Net | $1,114,052 | $1,114,052 | → $0 |
| Accounts Receivable | $469,829 | $75,534 | ▼ $394,295 |
| Prepaid Expenses and Deferred Charges | $7,479 | $19,639 | ▲ $12,160 |
| Total Assets | $259,000,997 | $259,627,588 | ▲ $626,591 |
| Other Assets Total | $476,400 | $453,331 | ▼ $23,069 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,000,000 | $3,000,197 | ▲ $197 |
| Grants Payable | $2,262,522 | $2,297,398 | ▲ $34,876 |
| Other Liabilities | $23,824 | $802,255 | ▲ $778,431 |
| Accounts Payable and Accrued Expenses | $119,414 | $175,167 | ▲ $55,753 |
| Deferred Revenue | $5,556 | $7,203 | ▲ $1,647 |
| Total Liabilities | $5,411,316 | $6,282,220 | ▲ $870,904 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $253,589,681 | $253,345,368 | ▼ $244,313 |
| Total Net Assets Fund Balance | $253,589,681 | $253,345,368 | ▼ $244,313 |
| Total Liabilities and Net Assets / Fund Balance | $259,000,997 | $259,627,588 | ▲ $626,591 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,682,231 | $1,980,263 | - |
| Land | $127,787,645 | - | - |
| Equipment | $6,011 | $109,959 | - |
| Other Securities | $7,555,829 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael W Gibson | Trustee | PT | $95,000 | $10,500 | $105,500 |
| Brendan G Moynahan | Trustee | PT | $90,000 | $12,100 | $102,100 |
| Timothy E Johns | Trustee | PT | $90,000 | $10,700 | $100,700 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Yamamoto & Caliboso | Legal | 1100 ALAKEA STREET, Honolulu, HI 96813 | $235,308 |
| Goldman Sachs | Investment Management | 85 BROAD STREET, New York, NY 10004 | $162,904 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $1,557,498
- Other Revenue
- $2,157,585
- Change in Net Assets
- $-1,747,696
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,918,367 |
| Grants and Similar Amounts Paid | $2,262,522 |
| Salaries, Compensation, and Employee Benefits | $281,890 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $2,262,522 | - | - | $2,262,522 |
| Fees for Services Legal | $199,199 | $597,598 | - | $796,797 |
| Fees for Service Investment Mgmnt Fees | - | $300,110 | - | $300,110 |
| Current Officers, Directors, Trustees, and Key Employees | $275,000 | - | - | $275,000 |
| Depreciation Depletion | - | $122,495 | - | $122,495 |
| Other Expenses | - | $86,114 | - | $86,114 |
| Interest | - | $55,508 | - | $55,508 |
| Insurance | - | $53,475 | - | $53,475 |
| Fees for Services Accounting | - | $44,591 | - | $44,591 |
| All Other Expenses | - | $22,732 | - | $22,732 |
| Occupancy | - | $20,708 | - | $20,708 |
| Other Employee Benefits | - | $6,890 | - | $6,890 |
| Information Technology | - | $2,323 | - | $2,323 |
| Conferences and Meetings | - | $1,849 | - | $1,849 |
| Office Expenses | - | $1,588 | - | $1,588 |
| Travel | - | $483 | - | $483 |
| Total Functional Expenses | $2,736,721 | $2,726,058 | $0 | $5,462,779 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| North Hawaii Community Hospital | Kamuela, HI | 501(c)(3) | General Support for Hospital | $1,086,011 |
| Hawaii Community Foundation | Honolulu, HI | 501(c)(3) | General Support for Foundation | $452,505 |
| Hawaii Preparatory Academy | Kamuela, HI | 501(c)(3) | General Support for School | $362,003 |
| Parker School | Kamuela, HI | 501(c)(3) | General Support for School | $362,003 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Parker Ranch, Inc. | $777,669 |
| Post-retire Benefits Payable | $20,222 |
| Get Payable | $4,364 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“Selection of trustees is controlled by the charitable organizations it supports, within the meaning of irc section 509(a)(3)(b)(i) and the regulations thereunder.”
Form 990, Part VI, Section B, Line 11B
“Copies of form 990 are provided to all trustees of parker ranch foundation trust prior to filing the return. During this time the trustees are provided the opportunity to review, comment and submit back to the tax preparer any changes or modifications deemed appropriate.”
Form 990, Part VI, Section B, Line 12C
“The parker ranch foundation trust requires that a written and signed conflict of interest policy be completed annually in the beginning of the year. All signed statements are then reviewed annually by the board of trustees at the february trustee meeting. In addition, the organization has a standing policy which requires conflict of interest statements be completely redone and resubmitted once any party is aware of any changes.”
Form 990, Part VI, Section B, Line 15
“Compensation to the trustees of the parker ranch foundation trust is established by the four trust beneficiaries who are supported organizations of the trust. Compensation levels for the trustees remained unchanged from 2012 through 2016. The trust does not have officers or employees.”
Form 990, Part VI, Section C, Line 19
“Governing documents, the conflict of interest policy, and financial statements are made available for viewing to interested parties upon request.”
Form 990, Part VII, Section A, Part B
“All trustees spent approximately 8 hours a week on average on related organizations.”
Filing and Contact Details
Filer
- Filer Name
- Parker Ranch Foundation Trust
- EIN
- 99-6064620
- Phone
- 8088857311
- Address
- 66-1304 MAMALAHOA HIGHWAY, KAMUELA, HI 96743
Signing Officer
- Name
- Timothy E Johns
- Title
- Trustee
- Phone
- 8088857311
- Signed
- 2017-10-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Timothy E Johns
- Formed
- 1992
- Legal Domicile
- Hi
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Accuity Llp
- Address
- 999 BISHOP STREET STE 1900, HONOLULU, HI 96813
- Preparer
- Kim at Jones
- Phone
- 8085313400
Supplemental Narrative
Additional Explanations
Form 990, Part X, Line 23
“Margin loan with goldman sachs $3,000,197 bank loan for which prft is listed as co-borrower $15,685,758 offset to bank loan - portion to be paid by co-borrower ($15,685,758) total to balance sheet, line 23 $3,000,197”
FORM 990, PART XI, LINE 9:
“Cash basis presentation rev of accrued dist to be paid in subsequent yr -2,297,398. Cash basis presentation deduct of dist pd in current yr accrued in prior yr 2,262,522.”
FORM 990, PART XII, LINE 2(C):
“The organization has an audit committee which is responsible for the selection of independent accountants and for reviewing the audited financial statements.”
990, PART III, LINE 4(A):
“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, 2015, such named beneficiaries were hawaii preparatory academy, parker school, 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.”
Financial Statement Notes
PART III, LINE 4:
“The foundation maintains a collection of historical buildings, artifacts and household items to educate the people of hawaii and share a valuable and unique piece of hawaii's history with future generations. These historical items are carefully preserved and are showcased at the headquarters of parker ranch, inc. As well as at selected local events throughout the year.”
PART X, LINE 2:
“Schedule d, part x, line 2: parker ranch foundation trust's ("prft") audited financial statements included its taxable subsidiary, parker ranch, inc. ("pri"). During 2012, pri recorded an accrual of $342,000 for an uncertain tax position related to 2012. In 2015, an additional $15,000 was recorded for potential interest. Since the statute of limitations has expired for pri's 2012 federal and state income tax returns, the previously recorded accrual has been reversed in 2016.”
Raw XML AppendixShowing 400 of 654 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 119414 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 175167 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 469829 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 75534 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDING PERPETUAL SUPPORT FOR DESIGNATED BENEFICIARIES ENGAGED IN...(CONTINUED ON SCHEDULE O) ... (CONTINUED FROM PAGE 1) 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 NORTH HAWAII COMMUNITY HOSPITAL, INC., RICHARD SMART FUND, A COMPONENT OF THE HAWAII COMMUNITY FOUNDATION, HAWAII PREPARATORY ACADEMY AND PARKER SCHOOL. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22732 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22732 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NAHUA GUILLOZ CO PARKER RANCH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8088857311 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 66-1304 MAMALAHOA HWY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KAMUELA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96743 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1073666 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1147371 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 1 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 275000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 275000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1849 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1849 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 235308 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 162904 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1100 ALAKEA STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 85 BROAD STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | HONOLULU |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | NEW YORK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 96813 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 10004 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | YAMAMOTO & CALIBOSO |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | GOLDMAN SACHS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LEGAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | INVESTMENT MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2262522 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1557498 |
| IRS990/CYOtherExpensesAmt | 0 | 2918367 |
| IRS990/CYOtherRevenueAmt | 0 | 2157585 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1747696 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 281890 |
| IRS990/CYTotalExpensesAmt | 0 | 5462779 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3715083 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 5556 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 7203 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 122495 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 122495 |
| IRS990/Desc | 0 | SEE SCHEDULE O |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2736721 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 44591 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 44591 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 597598 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 199199 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 796797 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 300110 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 300110 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 24.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 24.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 24.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL W GIBSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TIMOTHY E JOHNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRENDAN G MOYNAHAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 95000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 90000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 90000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 10500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 10700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 12100 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 619221 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 2262522 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 2262522 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 2297398 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 2262522 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 2262522 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 20437052 |
| IRS990/GrossReceiptsAmt | 0 | 23532914 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 989616 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2323 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2323 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 53475 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 53475 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 55508 |
| IRS990/InterestGrp/TotalAmt | 0 | 55508 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 915625 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 938277 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 22652 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 82603677 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 82607876 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 43675151 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 44733898 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2090222 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 129580743 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 129475887 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 131566109 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 19817831 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3000000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3000197 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 253589681 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 253345368 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 619221 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 619221 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 715317 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 989616 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 274299 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 19819 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1538259 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 20708 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20708 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1588 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1588 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 476400 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 453331 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -34876 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6890 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6890 |
| IRS990/OtherExpensesGrp/Desc | 0 | G&A ALLOCATION |
| IRS990/OtherExpensesGrp/Desc | 1 | PROFESSIONAL FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | REAL PROPERTY TAX |
| IRS990/OtherExpensesGrp/Desc | 3 | GENERAL EXCISE TAX |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1030008 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 269692 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 109894 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 86114 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1030008 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 269692 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 109894 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 86114 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 23824 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 802255 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 110000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | TIMBER & AGGREGATE SALES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | REIMB. OF PRIOR YEAR EXPENSE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 872834 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 295135 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 872834 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 295135 |
| IRS990/OtherRevenueTotalAmt | 0 | 1167969 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1114052 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1114052 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7479 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19639 |
| IRS990/PrincipalOfficerNm | 0 | TIMOTHY E JOHNS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2234146 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1439386 |
| IRS990/PYOtherExpensesAmt | 0 | 2262536 |
| IRS990/PYOtherRevenueAmt | 0 | 2454009 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -884117 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 280830 |
| IRS990/PYTotalExpensesAmt | 0 | 4777512 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3893395 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1747696 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 989616 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 4 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 4 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 990260423 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 990261283 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 2 | 990078306 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 3 | 990329799 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 2 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 3 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 3 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 2 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 3 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 2 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 3 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 1086011 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 452505 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 2 | 362003 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 3 | 362003 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | NORTH HAWAII COMMUNITY HOSPITAL |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | HAWAII COMMUNITY FOUNDATION |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 2 | HAWAII PREPARATORY ACADEMY |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 3 | PARKER SCHOOL |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 2262522 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 402640 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1682231 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1980263 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3662494 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6011 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 109959 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 115970 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 127787645 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 127787645 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 20222 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 4364 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 777669 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | POST-RETIRE BENEFITS PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | GET PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO PARKER RANCH, INC. |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 75052047 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 7555829 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | PARKER RANCH INC. |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | PRIVATE EQUITY FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION MAINTAINS A COLLECTION OF HISTORICAL BUILDINGS, ARTIFACTS AND HOUSEHOLD ITEMS TO EDUCATE THE PEOPLE OF HAWAII AND SHARE A VALUABLE AND UNIQUE PIECE OF HAWAII'S HISTORY WITH FUTURE GENERATIONS. THESE HISTORICAL ITEMS ARE CAREFULLY PRESERVED AND ARE SHOWCASED AT THE HEADQUARTERS OF PARKER RANCH, INC. AS WELL AS AT SELECTED LOCAL EVENTS THROUGHOUT THE YEAR. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SCHEDULE D, PART X, LINE 2: PARKER RANCH FOUNDATION TRUST'S ("PRFT") AUDITED FINANCIAL STATEMENTS INCLUDED ITS TAXABLE SUBSIDIARY, PARKER RANCH, INC. ("PRI"). DURING 2012, PRI RECORDED AN ACCRUAL OF $342,000 FOR AN UNCERTAIN TAX POSITION RELATED TO 2012. IN 2015, AN ADDITIONAL $15,000 WAS RECORDED FOR POTENTIAL INTEREST. SINCE THE STATUTE OF LIMITATIONS HAS EXPIRED FOR PRI'S 2012 FEDERAL AND STATE INCOME TAX RETURNS, THE PREVIOUSLY RECORDED ACCRUAL HAS BEEN REVERSED IN 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART III, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 129475887 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 82607876 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 802255 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 1086011 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 452505 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 362003 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 3 | 362003 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 3 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | GENERAL SUPPORT FOR HOSPITAL |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | GENERAL SUPPORT FOR FOUNDATION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | GENERAL SUPPORT FOR SCHOOL |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 3 | GENERAL SUPPORT FOR SCHOOL |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | NORTH HAWAII COMMUNITY HOSPITAL |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | HAWAII COMMUNITY FOUNDATION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | HAWAII PREPARATORY ACADEMY |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 3 | PARKER SCHOOL |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 990260423 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 990261283 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 990078306 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 3 | 990329799 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 67-1125 MAMALAHOA HIGHWAY |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1164 BISHOP STREET SUITE 800 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 65-1692 KOHALA MOUNTAIN ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 3 | 65-1224 LINDSEY ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | KAMUELA |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | HONOLULU |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | KAMUELA |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 3 | KAMUELA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 3 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 96743 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 96813 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 967438476 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 3 | 96743 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | FMV |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 1 | FMV |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 2 | FMV |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 3 | FMV |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | PRFT IS A TYPE 1 SUPPORTING ORGANIZATION AND DISTRIBUTES GRANTS TO ITS FOUR BENEFICIARY 501(C)(3) ORGANIZATIONS. THESE RECIPIENT ORGANIZATIONS HAVE A RESPONSIBILITY TO USE CONTRIBUTIONS RECEIVED IN ACCORDANCE WITH THEIR OWN EXEMPT PURPOSE. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 4 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SELECTION OF TRUSTEES IS CONTROLLED BY THE CHARITABLE ORGANIZATIONS IT SUPPORTS, WITHIN THE MEANING OF IRC SECTION 509(A)(3)(B)(I) AND THE REGULATIONS THEREUNDER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COPIES OF FORM 990 ARE PROVIDED TO ALL TRUSTEES OF PARKER RANCH FOUNDATION TRUST PRIOR TO FILING THE RETURN. DURING THIS TIME THE TRUSTEES ARE PROVIDED THE OPPORTUNITY TO REVIEW, COMMENT AND SUBMIT BACK TO THE TAX PREPARER ANY CHANGES OR MODIFICATIONS DEEMED APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PARKER RANCH FOUNDATION TRUST REQUIRES THAT A WRITTEN AND SIGNED CONFLICT OF INTEREST POLICY BE COMPLETED ANNUALLY IN THE BEGINNING OF THE YEAR. ALL SIGNED STATEMENTS ARE THEN REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AT THE FEBRUARY TRUSTEE MEETING. IN ADDITION, THE ORGANIZATION HAS A STANDING POLICY WHICH REQUIRES CONFLICT OF INTEREST STATEMENTS BE COMPLETELY REDONE AND RESUBMITTED ONCE ANY PARTY IS AWARE OF ANY CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION TO THE TRUSTEES OF THE PARKER RANCH FOUNDATION TRUST IS ESTABLISHED BY THE FOUR TRUST BENEFICIARIES WHO ARE SUPPORTED ORGANIZATIONS OF THE TRUST. COMPENSATION LEVELS FOR THE TRUSTEES REMAINED UNCHANGED FROM 2012 THROUGH 2016. THE TRUST DOES NOT HAVE OFFICERS OR EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR VIEWING TO INTERESTED PARTIES UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL TRUSTEES SPENT APPROXIMATELY 8 HOURS A WEEK ON AVERAGE ON RELATED ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MARGIN LOAN WITH GOLDMAN SACHS $3,000,197 BANK LOAN FOR WHICH PRFT IS LISTED AS CO-BORROWER $15,685,758 OFFSET TO BANK LOAN - PORTION TO BE PAID BY CO-BORROWER ($15,685,758) TOTAL TO BALANCE SHEET, LINE 23 $3,000,197 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $259,627,588
- Liabilities
- $6,282,220
- Net assets
- $253,345,368
- Revenue
- $3,715,083
- Expenses
- $5,462,779
- Net income
- -$1,747,696