Nonprofit · EIN 54-1696134
PACIFIC AMERICAN FOUNDATION
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,942,631 | $3,755,355 | $187,276 | $2,241,549 | $957,604 | $1,283,945 |
| December 31, 2023 | 990 | $2,779,056 | $3,000,960 | -$221,904 | $1,533,441 | $431,047 | $1,102,394 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,888,509
- of which government grants
- $910,822
- Program service revenue
- $1,990,306
- Investment income
- $50,414
- Other revenue
- $13,402
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $342,030
- Other salaries and wages
- $1,725,298
- Salaries, compensation and benefits (total)
- $2,539,314
- Professional fundraising fees
- $0
- Accounting fees
- $105,755
- Travel
- $178,051
- Depreciation
- $16,816
- Program services (functional)
- $3,588,546
- Management and general (functional)
- $165,489
- Fundraising (functional)
- $1,320
Balance sheet and other
- Total assets, start of year
- $1,533,441
- Total assets, end of year
- $2,241,549
- Total liabilities, end of year
- $957,604
- Net assets, end of year
- $1,283,945
- Land, buildings and equipment
- $105,823
- Net assets without donor restrictions
- -$313,005
- Net assets with donor restrictions
- $1,596,950
- Gross receipts
- $3,942,631
- Employees
- 214
- Year formed
- 1993
- State of legal domicile
- HI
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS F PEREZ III | CFO Officer | 50 | $142,513 |
| HERB LEE JR | PRESIDENT/CE Trustee or director, Officer | 50 | $142,003 |
| BRADLEY COOPER | DIRECTOR Trustee or director | 1 | $0 |
| ETHAN SCOTT COOPER | GENERAL COUN Trustee or director, Officer | 1 | $0 |
| COLLETTE HIGGINS | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BEASLEY ESQ | BOD CHAIRMAN Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS F PEREZ III | CFO Officer | 50 | $148,588 |
| HERB LEE JR | PRESIDENT/CE Trustee or director, Officer | 50 | $147,880 |
| BRADLEY COOPER | DIRECTOR Trustee or director | 1 | $0 |
| ETHAN SCOTT COOPER | GENERAL COUN Trustee or director, Officer | 1 | $0 |
| COLLETTE HIGGINS | DIRECTOR Trustee or director | 1 | $0 |
| ALVIN H PAUOLE | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BEASLEY ESQ | BOD CHAIRMAN Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 111 HEKILI ST STE A170, KAILUA, HI 96734-2800
- In care of
- % HERB LEE
- Principal officer (990 for 2024)
- HERB LEE JR, C/O PAF 111 HEKILI ST SUITE A 170, KAILUA, HI 96734
- Signed the 990
- LOUIS F PEREZ III, CFO
- Phone
- (808) 664-3027
- Website
- WWW.THEPAF.ORG
- Return prepared by
- CLIFFORD ISARA CPA LLC
Mission
THE PACIFIC AMERICAN FOUNDATION IS DEDICATED TO IMPROVING THE LIVES OF PACIFIC AMERICANS BY EDUCATING AND INFORMING DECISION MAKERS AND LEADERS AT ALL LEVELS ON THE VITAL POLICY AREAS FOR AMERICANS WHO TRACE THEIR ANCESTRY TO THE INDIGENOUS PEOPLES OF THE PACIFIC ISLANDS. THE FOUNDATION PARTNERS WITH LOCAL COMMUNITIES, SUPPORT AGENCIES AND FUNDING ORGANIZATIONS TO COLLABORATIVELY DEVELOP AND CONDUCT PROGRAMS THAT MAKE A DIFFERENCE IN THE QUALITY OF LIFE OF THESE AMERICANS.
Program accomplishments
- 21ST CENTURY COMMUNITY LEARNING CENTERS PROGRAM IS A FIVE-YEAR AFTER-SCHOOL PROGRAM CONNECTING STUDENTS WITH "COMMUNITY CLASSROOM" PARTNERS TO AUGMENT LEARNING EXPERIENCE FOR PUBLIC AND CHARTER SCHOOL STUDENTS ON THE KAILUA - KALAHEO COMPLEX AREA OF OAHU.Expenses $679,710 · revenue $268,571
- 21ST CENTURY COMMUNITY LEARNING CENTERS PROGRAM IS A THREE-YEAR AFTER- SCHOOL PROGRAM CONNECTING STUDENTS WITH "COMMUNITY CLASSROOM" PARTNERS TO AUGMENT THE LEARNING EXPERIENCE FOR PUBLIC AND CHARTER SCHOOL STUDENTS ON THE WINDWARD SIDE OF OAHU.Expenses $563,798 · revenue $563,798
- THE NALU STUDIES MAUI NUI PROGRAM CONSISTS OF EDUCATIONAL PARTNERSHIPS ON THREE ISLANDS OF HAWAI'I - MAUI, MOLOKA'I, AND LANA'I, KNOWN AS MAUI NUI. THE PROJECT IS A COLLABORATION BETWEEN THOSE ISLANDS' MIDDLE AND HIGH SCHOOLS, THE UNIVERSITY OF HAWAII, MAUI COLLEGE, AND THE MAUI FAMILY COURT, WORKING TOGETHER TO PROVIDE TRAINING AND APPLICABLE, REAL WORLD, HANDS-ON LEARNING OPPORTUNITIES FOR HIGH-RISK NATIVE HAWAIIAN YOUTH TO VALUE EDUCATION, HAWAIIAN CULTUREAND PROTOCOLS, STEWARDSHIP, AND SCIENCE. NALU IS AN ACRONYM FOR "NATURE ACTIVITIES FOR LEARNING AND UNDERSTANDING." STUDENTS WILL LEARN TO IDENTIFY REAL WORLD ENVIRONMENTAL ISSUES, COLLECT AND ANALYZE DATA TO SHARE WITH SCIENCE AGENCY PARTNERS, AND PRESENT SOLUTIONS TO THE PUBLIC. THEY WILL LEARN CULTURAL PROTOCOLS AND CONNECT TO THE ENVIRONMENT THROUGH MEANINGFUL, ENGAGING APPROACHES WITH CARING ADULT MENTORS HELPING THEM BECOME ENVIRONMENTALLY RESPONSIBLE LEADERS WHO PEER MENTOR THEIR YOUNGER AT-RISK MIDDLE SCHOOL STUDENTS.Expenses $421,677
- OTHER MISCELLANEOUS PROGRAMS AND PROJECTS.Expenses $1,923,361 · revenue $1,157,937
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 54-1696134
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q21Z)
- Assets (IRS master file)
- $2,241,549
- Income (IRS master file)
- $3,942,631
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,942,631 | $3,755,355 | $2,241,549 | IRS |
| 990 | December 2023 | $2,779,056 | $3,000,960 | $1,533,441 | XML |
| 990 | December 2022 | $3,142,238 | $3,290,623 | $1,650,358 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 54-1696134).
Questions about PACIFIC AMERICAN FOUNDATION
- What is the EIN of PACIFIC AMERICAN FOUNDATION?
- The employer identification number (EIN) of PACIFIC AMERICAN FOUNDATION is 54-1696134.
- Is PACIFIC AMERICAN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to PACIFIC AMERICAN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PACIFIC AMERICAN FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PACIFIC AMERICAN FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PACIFIC AMERICAN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PACIFIC AMERICAN FOUNDATION?
- The 990 for the year ended December 31, 2024 names HERB LEE JR.
- Who are the officers and directors of PACIFIC AMERICAN FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 6 people; 2 received compensation from the organization, the highest $142,513 (LOUIS F PEREZ III, CFO).
- How much revenue does PACIFIC AMERICAN FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,942,631, expenses of $3,755,355 and total assets of $2,241,549 at year end.
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All nonprofits in KAILUA · Hawaii · International, foreign affairs and national security