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MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. 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COMMERCIAL: PAID $180,000 LESS THAN FMV FOR FACILITIES RENTS TO RELATED ORGANIZATION, BOBBY BENSON FOUNDATION."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":true,"owner_of_successor":false},"liquidations":[{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"CASH AND CASH EQUIVALENTS","fair_market_value":80763,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"ACCOUNT RECEIVABLES, NET","fair_market_value":358482,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"PREPAID EXPENSES","fair_market_value":25138,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"LAND, BUILDING, AND EQUIPMENT, NET BV","fair_market_value":559638,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"PROPERTY AND EQUIPMENT, NET BV","fair_market_value":107890,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"VEHICLE, NET BV","fair_market_value":31579,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"BOBBY BENSON FOUNDATION","ein":990243991,"irc_section":"501(C)(3)","distribution_date":"2013-06-30T00:00:00","description":"DEPOSITS","fair_market_value":3000,"method_of_fmv_determination":"BV WHICH IS EQUIV TO FMV","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"},{"business_name_line1":"SCHLACK ITO A LIMITED LIABILITY LAW COMPANY","ein":810631224,"irc_section":"LLC","distribution_date":"2013-06-30T00:00:00","description":"ATTORNEY FEES","fair_market_value":12981,"method_of_fmv_determination":"ACTUAL PAID","address_line1":"745 FORT STREET SUITE 1500","city":"HONOLULU","state":"HI","zip":"96813","name":"SCHLACK ITO A LIMITED LIABILITY LAW COMPANY","address":"745 FORT STREET SUITE 1500, HONOLULU, HI, 96813"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: BOBBY BENSON CENTER BOARD (BBC) MEMBERS/OFFICERS WHO CONTINUED AS BOARD MEMBERS/OFFICERS OF SUCCESSOR ORGANIZATION, BOBBY BENSON FOUNDATION (BBF) ARE AS FOLLOWS (TITLE/POSITION REFERS TO THE PERSON'S POSITION ASSUMED IN THE SUCCESSOR ORGANIZATION):FRITZ JOHNSON: DIRECTORMICHAEL COAD: VICE PRESIDENTROBERT C WO JR: TREASURERMERRY LEE CORWIN: SECRETARYJUDITH MOEA'I: DIRECTORRONALD REX: DIRECTORMARC SCHLACHTER, MD: DIRECTORJAMES HARROW: DIRECTORDAVID C BENSON: DIRECTORRICHARD C SUTTON JR: PRESIDENTHAUMEA HO: DIRECTORSTANLEY YUEN: DIRECTORSIONE NAEATA: EXECUTIVE DIRECTOR - COMPENSATION TO BE DETERMINED BY SUCCESSOR ORGANIZATION'S BOARD."},{"explanation":"EFFECTIVE JUNE 30, 2013, RELATED ORGANIZATION BOBBY BENSON CENTER (BBC) #99-0327049 WAS MERGED INTO BOBBY BENSON FOUNDATION (BBF) #99-0243991. ACCORDINGLY, BBC'S 2012 FORM 990 WILL BE ITS FINAL RETURN. EFFECTIVE WITH THE 2013 TAX YEAR, BBF WILL FILE ITS FORM 990 AS THE SURVIVING ENTITY UNDER THE NAME \"BOBBY BENSON CENTER\" USING FEDERAL ID #99-0243991."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":990243991,"business_name_line1":"BOBBY BENSON FOUNDATION","primary_activities":"SUPPORTS BOBBY BENSON CENTER","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 11B, II","controlled_organization":false,"legal_domicile_state":"HI","address_line1":"56-660 KAMEHAMEHA HWY","city":"KAHUKU","state":"HI","zip":"96731","name":"BOBBY BENSON FOUNDATION","address":"56-660 KAMEHAMEHA HWY, KAHUKU, HI, 96731"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true},"transactions":[{"business_name_line1":"MERGED WITH RELATED ORG-SEE SCH N","amount_involved":1166490,"method_of_amount_determination":"BV EQUIV TO FMV","transaction_type":"R","name":"MERGED WITH RELATED ORG-SEE SCH N"}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.9166666666666666},"Operating Margin":{"score":-0.10312686363870625,"percentile":0.2680284829253551},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.045305870462714885,"percentile":0.7768254529879514},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":false},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.8125,"weight":14},"Sustainability":{"score":0.2554586344563774,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.7382119627219766,"percentile":0.46021010672268164}},"source_xml":"201401189349300935_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}