Nonprofit · EIN 30-0107896
LANIAKEA FOUNDATION
Tax-exempt · HONOLULU, HI 96825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $51,357 | $26,750 | $24,607 | $2,394,457 | $2,590 | $2,391,867 |
| December 31, 2024 | 990-PF | $42,724 | $32,331 | $10,393 | $2,369,850 | $2,590 | $2,367,260 |
| December 31, 2023 | 990-PF | $37,779 | $25,229 | $12,550 | $2,359,457 | $2,590 | $2,356,867 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $4,443
- Net rental income
- $2,303
- Net gain from sales of assets
- $21,114
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $3,234
- Excise tax on investment income
- $387
Balance sheet and other
- Total assets, start of year
- $2,369,850
- Total assets, end of year
- $2,394,457
- Total liabilities, end of year
- $2,590
- Net assets, end of year
- $2,391,867
- Fair market value of assets
- $3,345,475
- Qualifying distributions
- $3,234
- Net investment income
- $51,357
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA GODFREY C/O 765 KUMUKAHI PLACE, HONOLULU, HI 96825 | PRESIDENT | 2 | $0 |
| MAGDALENA TWIGG-SMITH C/O 765 KUMUKAHI PLACE, HONOLULU, HI 96825 | SECRETARY/TREASURER | 5 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA GODFREY C/O 765 KUMUKAHI PLACE, HONOLULU, HI 96825 | PRESIDENT | 2 | $0 |
| MAGDALENA TWIGG-SMITH C/O 765 KUMUKAHI PLACE, HONOLULU, HI 96825 | SECRETARY/TREASURER | 5 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA GODFREY C/O 765 KUMUKAHI PLACE, HONOLULU, HI 96825 | PRESIDENT | 2 | $0 |
| MAGDALENA TWIGG-SMITH C/O 765 KUMUKAHI PLACE, HONOLULU, HI 96825 | SECRETARY/TREASURER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 765 KUMUKAHI PL, HONOLULU, HI 96825-1114
- Signed the 990-PF
- MAGDALENA TWIGG-SMITH, SECRETARY/TREASURER
- Phone
- (808) 341-9880
- Website
- HTTP://WWW.LANIAKEA.ORG
- Return prepared by
- MERCADO CPA LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 30-0107896
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A54)
- Assets (IRS master file)
- $2,394,457
- Income (IRS master file)
- $51,357
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $51,357 | $26,750 | $2,394,457 | XML |
| 990-PF | December 2024 | $42,724 | $32,331 | $2,369,850 | IRS |
| 990-PF | December 2023 | $37,779 | $25,229 | $2,359,457 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 30-0107896).
Questions about LANIAKEA FOUNDATION
- What is the EIN of LANIAKEA FOUNDATION?
- The employer identification number (EIN) of LANIAKEA FOUNDATION is 30-0107896.
- Is LANIAKEA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to LANIAKEA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does LANIAKEA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LANIAKEA FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LANIAKEA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LANIAKEA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LANIAKEA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $51,357, expenses of $26,750 and total assets of $2,394,457 at year end.
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