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Nonprofit · EIN 99-0205614

HAWAII FRIENDS OF RESTORATIVE JUSTICE

Tax-exempt · HONOLULU, HI 96811

Financials

$323K$172K2023$328K$444K2024$242K$192K2025
Revenue Expenses · by fiscal year end
Financials of HAWAII FRIENDS OF RESTORATIVE JUSTICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$242,194$191,696$50,498$199,969$0$199,969
December 31, 2024990$328,441$443,916-$115,475$149,471$0$149,471
December 31, 2023990$323,426$171,988$151,438$264,627$0$264,627
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$242,194
of which government grants
$180,000
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$9,500
Accounting fees
$4,889
Travel
$5,566
Program services (functional)
$161,570
Management and general (functional)
$30,126

Balance sheet and other

Total assets, start of year
$149,471
Total assets, end of year
$199,969
Total liabilities, end of year
$0
Net assets, end of year
$199,969
Net assets without donor restrictions
$117,805
Net assets with donor restrictions
$82,164
Gross receipts
$242,194
Employees
0
Volunteers
12
Year formed
1996
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, 2025, highest compensation first.

NameTitleHours / weekCompensation
Lorenn WalkerExecutive Director
Officer
20$31,000
Thomas HaiaDirector
Trustee or director
1$0
Joelle KaneDirector
Trustee or director
1$0
Leela Bilmes GoldsteinChairperson
Trustee or director, Officer
1$0
Ian CrabbVice Chairperson
Trustee or director, Officer
1$0
Madonna Castro PerezSecretary
Trustee or director, Officer
1$0
Richard TurbinPast President
Trustee or director, Officer
1$0
Roger EpsteinTreasurer
Trustee or director, Officer
1$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
Lorenn WalkerExecutive Director
Officer
20$9,000
Thomas HaiaDirector
Trustee or director
1$0
Joelle KaneDirector
Trustee or director
1$0
Leela Bilmes GoldsteinChairperson
Trustee or director, Officer
1$0
Ian CrabbVice Chairperson
Trustee or director, Officer
1$0
Madonna Castro PerezSecretary
Trustee or director, Officer
1$0
Richard TurbinPast President
Trustee or director, Officer
1$0
Roger EpsteinTreasurer
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
Lorenn WalkerExecutive Director
Officer, Key employee, Highest-paid employee
20$15,000
Thomas HaiaDirector
Trustee or director
1$0
Joelle KaneDirector
Trustee or director
1$0
Larson MedinaDirector
Trustee or director
1$0
Leela Bilmes GoldsteinChairperson
Officer
1$0
Ian CrabbVice Chairperson
Officer
1$0
Madonna Castro PerezSecretary
Officer
1$0
Richard TurbinPast President
Officer
1$0
Roger EpsteinTreasurer
Officer
1$0

Address and contacts

Address (IRS master file)
PO BOX 3654, HONOLULU, HI 96811-3654
In care of
% HAWAII STATE BAR
Mailing address (990-N for 2014)
PO BOX 3654, HONOLULU HI 96811
Principal officer (990 for 2025)
Madonna Castro Perez, PO Box 3654, Honolulu, HI 96811
Principal officer (990-N for 2014)
RICHARD TURBIN, PO BOX 3654, HONOLULU HI 96811
Signed the 990
Madonna Perez, Secretary
Phone
(808) 218-3712

Mission

The Primary exempt purpose of the company is education to generate evidence-based knowledge, to identify best practices on how the public can access justice, be civically engaged, and receive law related education, and to research, identify, and seek to implement programs to improve restorative justice. This is continued in Schedule O.

990 for the year ended December 31, 2025

Program accomplishments

  • GIA Huikahi Training. The GIA is to train community facilitators to provide Huikahi reentry planning circles for people in prison or who are transitioning from prison back into the community. The process has been well researched and is an established evidence based approach for assisting people reentering the community after incarceration. The Huikahi process has been replicated in other states and countries. We are also scaling up the program with the GIA and hoped to hand it over to a non-profit in Hawai'i that provides services to the incarcerated-WorkNet, Inc., to provide the program after June 2025-but to date it hasn't.
    Expenses $78,571 · grants $120,000 · revenue $41,429
  • ESD. The purpose of this funding is to prevent the use of Electronic Smoking Devices (ESDs) by Hawai'i youth under age 18. ESDs, which include e-cigarettes, mods, vapes, and any similar devices containing nicotine or other substances, have been a growing concern. Prevention services under this grant will utilize the Stanford REACH Lab's Tobacco Prevention Toolkit.
    Expenses $46,469 · grants $60,525 · revenue $14,056
  • Kalihi Leadership. KLA aims to empower youth living in low-income communities, specifically Kalihi Valley Homes (KVH) and the Towers at Kuhio Park (KPT), by linking them with caring adult mentors and providing positive development activities. It primarily serves middle school and high school students (ages 5-18), many of whom are from Native Hawaiian or Compact of Free Association (COFA) origin families. The program focuses on academic assistance, leadership development, mindfulness practices, physical fitness, and culturally relevant workshops.
    Expenses $15,621 · grants $1,000 · revenue -$14,621
  • Women's Fund. The Women's Fund grant covered tuition for 11 college correspondence courses, all the courses' required books, and administrative support for three incarcerated women to take classes leading to bachelor's degrees.
    Expenses $10,000 · grants $10,000
  • The Girl's Group provides meaningful programming for girls. Many incarcerated women commonly lack educational attainment past the 4th grade. One key objective for the KLA Girls Group will be helping the girls maintain good academic standing.
    Expenses $5,561 · grants $10,000 · revenue $4,439
  • The remaining programs include the following. 5k Run, College Scholarship, Drew Breen Scholarship, Hawaii DOE, Kapilipono Program, OHA Parole, Running Club, Turbin Chu Scholarship, and Ulana Ea, and HSBF Family Law.
    Expenses $5,348 · grants $48,915 · revenue $43,567

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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
99-0205614
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
1981
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$199,969
Income (IRS master file)
$242,194

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$242,194$191,696$199,969XML
990December 2024$328,441$443,916$149,471XML
990December 2023$323,426$171,988$264,627XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––IRS
990-N for 2014
Officer: RICHARD TURBIN
December 31, 2014≤ $50,000 receipts––e-Postcard

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 99-0205614).

Questions about HAWAII FRIENDS OF RESTORATIVE JUSTICE

What is the EIN of HAWAII FRIENDS OF RESTORATIVE JUSTICE?
The employer identification number (EIN) of HAWAII FRIENDS OF RESTORATIVE JUSTICE is 99-0205614.
Is HAWAII FRIENDS OF RESTORATIVE JUSTICE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
Are donations to HAWAII FRIENDS OF RESTORATIVE JUSTICE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HAWAII FRIENDS OF RESTORATIVE JUSTICE 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 HAWAII FRIENDS OF RESTORATIVE JUSTICE 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 HAWAII FRIENDS OF RESTORATIVE JUSTICE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of HAWAII FRIENDS OF RESTORATIVE JUSTICE?
The 990 for the year ended December 31, 2025 names Madonna Castro Perez.
Who are the officers and directors of HAWAII FRIENDS OF RESTORATIVE JUSTICE?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $31,000 (Lorenn Walker, Executive Director).
How much revenue does HAWAII FRIENDS OF RESTORATIVE JUSTICE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $242,194, expenses of $191,696 and total assets of $199,969 at year end.

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