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Nonprofit · EIN 85-0701521

HOIWAI FUND

Tax-exempt · HONOLULU, HI 96821

Financials

$465K$337K2023$445K$404K2024
Revenue Expenses · by fiscal year end
Financials of HOIWAI FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$444,509$404,334$40,175$338,992$0$338,992
December 31, 2023990$464,923$337,471$127,452$298,764$0$298,764
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$402,536
Program service revenue
$41,851
Investment income
$122
Other revenue
$0

Expenses

Grants and similar amounts paid
$67,036
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$19,610
Travel
$1,022
Program services (functional)
$366,710
Management and general (functional)
$37,624

Balance sheet and other

Total assets, start of year
$298,764
Total assets, end of year
$338,992
Total liabilities, end of year
$0
Net assets, end of year
$338,992
Gross receipts
$444,509
Employees
0
Volunteers
0
Year formed
2020
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.

NameTitleHours / weekCompensation
Mahina Paishon-DuarteCo-Founder
Key employee
5$3,500
Cheryl Ka'uhane LupenuiBoard Chair
Officer
1$0
Matt DeKneefBoard Secretary
Officer
0.5$0
Claire SullivanBoard Member
Officer
0.5$0
Anne SwayneBoard Member
Officer
0.5$0
David LeonBoard Member
Officer
0.5$0
Ashley LukensCo-Founder
Key employee
5$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
Mahina Paishon-DuarteCo-Founder
Trustee or director
5$3,141
Ashley LukensCo-Founder
Trustee or director
5$0
Cheryl Ka'uhane LupenuiBoard Chair
Officer
1$0
Matt DeKneefBoard Secretary
Officer
0.5$0
Claire SullivanBoard Member
Officer
0.5$0
Anne SwayneBoard Member
Officer
0.5$0
David LeonBoard Member
Officer
0.05$0

Address and contacts

Address (IRS master file)
5274 HALAPEPE ST, HONOLULU, HI 96821-1716
Mailing address (990-N for 2020)
1401 Wilhelmina Rise, Honolulu HI 96816
Principal officer (990 for 2024)
Ashley Lukens, 5274 Halapepe Street, Honolulu, HI 96821
Principal officer (990-N for 2020)
Ashley Lukens, 1401 Wilhelmina Rise, Honolulu HI 96816
Signed the 990
Alexandra Kazlausky, Consultant
Phone
(808) 687-0087

Mission

Serves as a convener, trainer, resource center, service provider and advocate for philanthropic issues of interest to Hawaii donors.

990 for the year ended December 31, 2024

Program accomplishments

  • Funder Hui Fiscal Sponsorship - Provide programs and services for hui members and the broader philanthropic and nonprofit sectors. Participants include private, family, community and public foundations, quasi-government organizations and corporate giving programs. The work of Funder Hui includes: Working Groups - Our four working groups meet regularly outside of our events. They provide a key pillar of member participation within Funder Hui that have blossomed into a crucial platform of collaboration. These working groups are only organized and facilitated by Funder Hui members, providing a platform for leadership and impact for leading foundations. Working groups also provide a place for community groups, non-profits, and community experts to work together around shared priority areas. Learning Calls - Our monthly learning calls have grown to reflect the diverse interest of our members and community partners, shifting between the HOW of philanthropy and innovative examples of trust-based philanthropy in action. In this way, our educational programming has emerged as a toolkit for our members and partners to leverage. Events - Our events are a key pillar to our work. Since Funder Hui's launch in 2020, we've hosted over 150 gatherings, including learning calls, events, and collaborative meetings with sector and government leaders. Our offerings included sessions on Maui's recovery, Journalism & Philanthropy, Fresh Water Solutions in Hawaii, Mothers & Unconditional Cash, and more. Recordings of all our virtual events are featured on our website for easy access and reference by our community. We continually partner with key organizations across Hawaii to grow the impact and reach of our work at Funder Hui. Our regular partners for events and programming include Hawaii Venture Capital Association (HVCA), Hawaii Community Foundation, Kukulu Switchboard, University of Hawaii Better Tomorrow Speaker Series, and more.
    Expenses $258,644 · revenue $322,632
  • Create and establish a philanthropic intermediary. Developed programing includes cohort supported peer learning, various issue-specific funder tables and a capacity building learning community.
    Expenses $101,783 · revenue $121,755
  • Project Thesis Fiscal Sponsorship - Women's learning circle committed to increasing the dedicated financial and intellectual capital invested in women-leadership in Hawaii through training and learning seminars.
    Expenses $6,283

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
85-0701521
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
2020
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$338,992
Income (IRS master file)
$444,509

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$444,509$404,334$338,992IRS
990December 2023$464,923$337,471$298,764XML
990December 2022$324,750$248,582$177,264IRS
990-EZDecember 2021–––IRS
990-N for 2020
Officer: Ashley Lukens
December 31, 2020≤ $50,000 receipts––e-Postcard
990-EZDecember 2020–––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 85-0701521).

Questions about HOIWAI FUND

What is the EIN of HOIWAI FUND?
The employer identification number (EIN) of HOIWAI FUND is 85-0701521.
Is HOIWAI FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
Are donations to HOIWAI FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HOIWAI FUND 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 HOIWAI FUND 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 HOIWAI FUND 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 HOIWAI FUND?
The 990 for the year ended December 31, 2024 names Ashley Lukens.
Who are the officers and directors of HOIWAI FUND?
The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $3,500 (Mahina Paishon-Duarte, Co-Founder).
How much revenue does HOIWAI FUND have?
On its 990 for the year ended December 31, 2024 it reported revenue of $444,509, expenses of $404,334 and total assets of $338,992 at year end.

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