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Nonprofit · EIN 36-7784548

LORETTA LUKE YAJIMA DREAM BIG FOUNDATION

Also known as TIFFANY N YAJIMA ET AL CO TTEE

Tax-exempt · HONOLULU, HI 96817

Financials

$10.2M$32K2023$485K$407K2024$367K$586K2025
Revenue Expenses · by fiscal year end
Financials of LORETTA LUKE YAJIMA DREAM BIG FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$366,576$586,265-$219,689$9,975,432$0$9,975,432
December 31, 2024990-PF$485,387$406,943$78,444$10,201,016$0$10,201,016
December 31, 2023990-PF$10,150,505$32,121$10,118,384$10,118,384$0$10,118,384
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$312,966
Interest
$10,040
Net gain from sales of assets
$43,570

Expenses

Grants and similar amounts paid
$512,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$514,618
Excise tax on investment income
$4,260

Balance sheet and other

Total assets, start of year
$10,201,016
Total assets, end of year
$9,975,432
Total liabilities, end of year
$0
Net assets, end of year
$9,975,432
Fair market value of assets
$11,131,094
Qualifying distributions
$514,618
Net investment income
$366,576

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.

NameTitleHours / weekCompensation
LARA SIU
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
LIANE USHER
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
TIFFANY YAJIMA
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
LARA SIU
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
LIANE USHER
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
TIFFANY YAJIMA
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
LARA SIU
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
LIANE USHER
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0
TIFFANY YAJIMA
45 N KING STREET STE 600, HONOLULU, HI 96817
TRUSTEE0.3$0

Address and contacts

Address (IRS master file)
45 N KING ST STE 600, HONOLULU, HI 96817-5649
Signed the 990-PF
LIANE USHER, TRUSTEE
Phone
(808) 524-0129
Return prepared by
LAULIMA TAX ADVISORY GROUP 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
36-7784548
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2023
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$9,975,432
Income (IRS master file)
$2,080,296

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$366,576$586,265$9,975,432IRS
990-PFDecember 2024$485,387$406,943$10,201,016IRS
990-PFDecember 2023$10,150,505$32,121$10,118,384XML

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 36-7784548).

Questions about LORETTA LUKE YAJIMA DREAM BIG FOUNDATION

What is the EIN of LORETTA LUKE YAJIMA DREAM BIG FOUNDATION?
The employer identification number (EIN) of LORETTA LUKE YAJIMA DREAM BIG FOUNDATION is 36-7784548.
Is LORETTA LUKE YAJIMA DREAM BIG FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to LORETTA LUKE YAJIMA DREAM BIG FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does LORETTA LUKE YAJIMA DREAM BIG FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of LORETTA LUKE YAJIMA DREAM BIG 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 LORETTA LUKE YAJIMA DREAM BIG 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 LORETTA LUKE YAJIMA DREAM BIG FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does LORETTA LUKE YAJIMA DREAM BIG FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $366,576, expenses of $586,265 and total assets of $9,975,432 at year end.

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