Nonprofit · EIN 99-0115665
FRIENDS OF IOLANI PALACE
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $6,151,835 | $4,400,801 | $1,751,034 | $12,633,455 | $974,371 | $11,659,084 |
| June 30, 2024 | 990 | $6,317,712 | $3,942,861 | $2,374,851 | $10,906,655 | $1,000,415 | $9,906,240 |
| June 30, 2023 | 990 | $7,388,299 | $2,898,637 | $4,489,662 | $8,400,426 | $866,267 | $7,534,159 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $3,358,951
- of which government grants
- $2,163,052
- Membership dues
- $115,474
- Program service revenue
- $2,420,381
- Investment income
- $440,695
- Net rental income
- $12,430
- Net income from fundraising events
- $3,669
- Net income from sales of inventory
- -$91,705
- Other revenue
- -$68,192
Expenses
- Grants and similar amounts paid
- $324,523
- Compensation of officers, directors and key employees
- $365,849
- Other salaries and wages
- $1,581,454
- Salaries, compensation and benefits (total)
- $2,374,411
- Professional fundraising fees
- $0
- Legal fees
- $6,201
- Accounting fees
- $22,852
- Occupancy
- $271,570
- Travel
- $5,709
- Depreciation
- $35,371
- Program services (functional)
- $3,205,430
- Management and general (functional)
- $921,188
- Fundraising (functional)
- $274,183
Balance sheet and other
- Total assets, start of year
- $10,906,655
- Total assets, end of year
- $12,633,455
- Total liabilities, end of year
- $974,371
- Net assets, end of year
- $11,659,084
- Land, buildings and equipment
- $128,488
- Publicly traded securities
- $2,051,975
- Net assets without donor restrictions
- $9,695,689
- Net assets with donor restrictions
- $1,963,395
- Gross receipts
- $6,869,942
- Employees
- 50
- Volunteers
- 172
- Year formed
- 1966
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAULA GUANZON | PRESIDENT & CEO Officer | 40 | $196,387 | $17,891 |
| SEE WAI WAN | CHIEF FINANCIAL OFFICER Officer | 40 | $122,420 | $11,054 |
| MICHELLE MORIHARA | DIRECTOR OF DEVELOPMENT Highest-paid employee | 40 | $102,217 | $10,618 |
| BILLY PIEPER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN KEALOHA | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LEILANI WILLIAMS-SOLOMON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD KENNEDY | CORPORATE SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ISAIAH AINA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GERARD AKAKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANCIS ALCAIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WARREN ALTONA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DONNE DAWSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHAWN DONLIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALLEN HOE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MALCOLM INAMINE | DIRECTOR Trustee or director | 1 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATTI LOOK | DIRECTOR Trustee or director | 1 | $0 |
| JAMES MONIZ | DIRECTOR Trustee or director | 1 | $0 |
| BRENNON MORIOKA | DIRECTOR Trustee or director | 1 | $0 |
| ALISA ONISHI | DIRECTOR Trustee or director | 1 | $0 |
| KAULANA PARK | DIRECTOR Trustee or director | 1 | $0 |
| STEVETTE SANTIAGO | DIRECTOR Trustee or director | 1 | $0 |
| DAVID TUBMAN | DIRECTOR Trustee or director | 1 | $0 |
| RON WALKER | FORMER 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ELENA FARDEN | FORMER DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAULA GUANZON | PRESIDENT & CEO Officer | 40 | $172,617 | $13,022 |
| MICHELLE MORIHARA | DIRECTOR OF DEVELOPMENT & COMMUNICATIONS Highest-paid employee | 40 | $102,776 | $10,319 |
| SEE WAI WAN | CHIEF FINANCIAL OFFICER Officer | 40 | $61,312 | $3,805 |
| BILLY PIEPER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN KEALOHA | FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| RON WALKER | SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LEILANI WILLIAMS-SOLOMON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD KENNEDY | CORPORATE SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ISAIAH AINA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GERARD AKAKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANCIS ALCAIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WARREN ALTONA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DONNE DAWSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ELENA FARDEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALLEN HOE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MALCOLM INAMINE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KUHIO LEWIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PATTI LOOK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES MONIZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRENNON MORIOKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALISA ONISHI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ASHLEY ONO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KAULANA PARK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVETTE SANTIAGO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID TUBMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAULA GUANZON | EXECUTIVE DIRECTOR Officer | 40 | $118,852 | $10,614 |
| BILLY PIEPER | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ASHLEY ONO | FIRST VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BRIAN KEALOHA | SECOND VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| LEILANI WILLIAMS-SOLOMON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| KUHIO LEWIS | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| ISAIAH AINA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| GERARD AKAKA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DONNE DAWSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ELENA FARDEN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ALLEN HOE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MALCOLM INAMINE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RICHARD KENNEDY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PATTI LOOK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAMES MONIZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BRENNON MORIOKA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ALISA ONISHI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MAHINA PAISHON-DUARTE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAULANA PARK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RON WALKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 364 S KING ST, HONOLULU, HI 96813-2900
- Principal officer (990 for 2024)
- PAULA LA GUANZON, PO BOX 2259, HONOLULU, HI 968042259
- Signed the 990
- PAULA LA GUANZON, PRESIDENT & CEO
- Phone
- (808) 522-0822
- Website
- WWW.IOLANIPALACE.ORG
- Return prepared by
- CW ASSOCIATES CPAS
Mission
TO PRESERVE, RESTORE, INTERPRET, SHARE, AND CELEBRATE THE UNIQUE CULTURAL, HISTORICAL, AND SPIRITUAL QUALITIES OF `IOLANI PALACE AND ITS GROUNDS FOR THE BENEFIT OF NATIVE HAWAIIANS, THE PEOPLE OF HAWAI`I, AND THE WORLD.
Program accomplishments
- MUSEUM OPERATIONS - VISITORS FROM AROUND THE WORLD VISIT THE PALACE. AUDIO TOURS ARE AVAILABLE IN ENGLISH, FRENCH, GERMAN, JAPANESE, KOREAN, MANDARIN CHINESE, SPANISH AND ITALIAN. WE ALSO OFFER A HAWAIIAN-LANGUAGE AUDIO TOUR, PRIMARILY FOR STUDENTS IN HAWAIIAN LANGUAGE IMMERSION SCHOOLS. OUR VISITOR COUNT TOTAL WAS 105,359 FOR THE REPORTING YEAR.WE DESIGNATE THE SECOND SUNDAY OF EVERY MONTH AS "KAMA'AINA SUNDAY," WHERE UP TO 500 RESIDENTS RECEIVE A SELF-GUIDED AUDIO TOUR OF THE PALACE WITHOUT HAVING TO PAY AN ADMISSION FEE. THE MUSEUM SERVES A CONSIDERABLE NUMBER OF FOREIGN DIGNITARIES WHOSE COMPLIMENTARY VISITS TO THE PALACE ARE ARRANGED BY THEIR RESPECTIVE CONSULS GENERAL IN HONOLULU. THE PALACE HAS ALSO WELCOMED IN THE PAST THE HEAD OF STATE FOR THE INDEPENDENT NATION OF SAMOA, THE KING OF AOTEAROA (NEW ZEALAND), THE KING OF TONGA, THE VICE PREMIER OF THE STATE COUNCIL FOR THE PEOPLE'S REPUBLIC OF CHINA, GOVERNORS OF VARIOUS PREFECTURES IN JAPAN, AND HIS HOLINESS THE DALAI LAMA.THE PALACE OFFERS AN EDUCATIONAL PROGRAM THAT FOCUSES ON HAWAIIAN HISTORY AND THE LAST MONARCH OF THE KINGDOM OF HAWAI'I. WE ARE COMMITTED TO PROVIDING STUDENTS WITH A WELL-ROUNDED EDUCATIONAL EXPERIENCE THAT COMBINES HISTORY AND CULTURE. THERE WERE 4,361 STUDENT VISITORS THIS YEAR.Expenses $3,205,430 · grants $324,523 · revenue $2,336,090
- PALACE SHOPS - PRIMARILY SELLING PRODUCTS DERIVED FROM OR RELATED TO IOLANI PALACE HISTORY, ALONG WITH ITEMS FOR THE CONVENIENCE OF VISITORS.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0115665
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1967
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,633,455
- Income (IRS master file)
- $6,869,942
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $6,151,835 | $4,400,801 | $12,633,455 | XML |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $6,317,712 | $3,942,861 | $10,906,655 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $7,388,299 | $2,898,637 | $8,400,426 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $3,579,013 | $2,059,778 | $3,887,957 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 99-0115665).
Questions about FRIENDS OF IOLANI PALACE
- What is the EIN of FRIENDS OF IOLANI PALACE?
- The employer identification number (EIN) of FRIENDS OF IOLANI PALACE is 99-0115665.
- Is FRIENDS OF IOLANI PALACE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to FRIENDS OF IOLANI PALACE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF IOLANI PALACE 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 FRIENDS OF IOLANI PALACE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF IOLANI PALACE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FRIENDS OF IOLANI PALACE?
- The 990 for the year ended June 30, 2025 names PAULA LA GUANZON.
- Who are the officers and directors of FRIENDS OF IOLANI PALACE?
- The 990 for the year ended June 30, 2025 lists 24 people; 3 received compensation from the organization, the highest $196,387 (PAULA GUANZON, PRESIDENT & CEO).
- How much revenue does FRIENDS OF IOLANI PALACE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $6,151,835, expenses of $4,400,801 and total assets of $12,633,455 at year end.
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