Nonprofit · EIN 99-0284839
FRIENDS OF THE CHILDREN OF WEST HAWAII INC
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $68,126 | $80,825 | -$12,699 | $2,065 | $0 | $2,065 |
| December 31, 2024 | 990-EZ | $55,071 | $72,157 | -$17,086 | $0 | $0 | $0 |
| December 31, 2023 | 990 | $96,459 | $107,720 | -$11,261 | $17,086 | $0 | $17,086 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,126
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,000
- Salaries, compensation and benefits (total)
- $39,057
- Printing, publications and postage
- $80
- Other expenses
- $41,688
- Program services (functional)
- $80,825
Balance sheet and other
- Total assets, start of year
- $14,764
- Total assets, end of year
- $2,065
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,065
- Cash, savings and investments
- $2,065
- Gross receipts
- $68,126
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jefferson Gourley | Executive Director | 30 | $30,000 |
| Michael Olson | President | 4 | $0 |
| Eric Brown | Secretary | 4 | $0 |
| Emma Marr | Vice President | 4 | $0 |
| Donna Jaques | Treasurer | 3 | $0 |
| Jennifer Jaques | Director | 2 | $0 |
| Maeley Nordloff | Director | 2 | $0 |
| Christopher Frey | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jefferson Gourley | Executive Director | 30 | $27,500 |
| Michael Olson | President | 4 | $0 |
| Garrett Dibble | Vice President | 2 | $0 |
| Kevin Kolrich | Vice President | 2 | $0 |
| Eric Brown | Secretary | 4 | $0 |
| Christopher Frey | Treasurer | 3 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jefferson Gourley | Executive Director Key employee, Highest-paid employee | 30 | $30,000 |
| Claudette Kapiolani Mahoney | President Trustee or director, Officer | 6 | $0 |
| Michael Olson | Vice President Trustee or director, Officer | 8 | $0 |
| Jenee Kahanu | Secretary Trustee or director, Officer | 2 | $0 |
| Eric Brown | Treasurer Trustee or director, Officer | 4 | $0 |
| Ramona Estoy | Director Trustee or director | 6 | $0 |
| Kevin Kolrich | Director Trustee or director | 2 | $0 |
| Nohealani Gacayan | Director Trustee or director | 2 | $0 |
| Katrina Moniz | Director Trustee or director | 2 | $0 |
| Samuel Thomas | Director Trustee or director | 1 | $0 |
| Christopher Frey | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9041, KAILUA KONA, HI 96745-9041
- Mailing address (990-N for 2016)
- PO Box 9041, Kailua Kona HI 96745
- Principal officer (990-N for 2016)
- Jefferson Gourley, PO Box 9041, Kailua Kona HI 96745
- Signed the 990-EZ
- JEFFERSON GOURLEY, Executive Director
- Phone
- (808) 331-2425
- Website
- www.fcwh.org
Mission
Ensuring that the youth of Hawaii are READY for the challenges of life through Resilience, Enrichment, Advocacy, and Developmental service for Youth in Hawaii.
Program accomplishments
- Continued the Enhancements and Basic Needs program which has been running since our founding in 1989. This year more than 300 qualifying youth (foster care, abuse or neglect victims, homeless, at-risk, etc.) received financial assistance for things like computers to continue distance learning, athletics, enrichment activities, and more.Expenses $44,203 · grants $50,000
- Continued our Youth Leadership Alliance and partnered with the State of Hawaii Legislature's Keiki Caucus and the Hawaii Youth Services Network to hold the 27th annual Hawaii Children and Youth Summit virtually for the first time in the history of the event.Expenses $19,806 · grants $20,000
- Managed the technical services contract for the Hawaii Children and Youth Summit and oversaw a team of staff and youth volunteers learning to design and maintain websites, social media presence, and interactive apps in order to allow for 200 youth in Hawaii to take part in the Hawaii Children and Youth Summit, and about 900 youth state-wide to contribute to the Hawaii Children and Youth Summit via electronic platforms.Expenses $16,816 · grants $17,125
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0284839
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,065
- Income (IRS master file)
- $68,126
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $68,126 | $80,825 | $2,065 | XML |
| 990-EZ | December 2024 | $55,071 | $72,157 | $0 | XML |
| 990 | December 2023 | $96,459 | $107,720 | $17,086 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Jefferson Gourley | December 31, 2016 | ≤ $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 99-0284839).
Questions about FRIENDS OF THE CHILDREN OF WEST HAWAII INC
- What is the EIN of FRIENDS OF THE CHILDREN OF WEST HAWAII INC?
- The employer identification number (EIN) of FRIENDS OF THE CHILDREN OF WEST HAWAII INC is 99-0284839.
- Is FRIENDS OF THE CHILDREN OF WEST HAWAII INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to FRIENDS OF THE CHILDREN OF WEST HAWAII INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE CHILDREN OF WEST HAWAII INC 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 THE CHILDREN OF WEST HAWAII INC 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 FRIENDS OF THE CHILDREN OF WEST HAWAII INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE CHILDREN OF WEST HAWAII INC?
- The 990-N for 2016 names Jefferson Gourley.
- Who are the officers and directors of FRIENDS OF THE CHILDREN OF WEST HAWAII INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $30,000 (Jefferson Gourley, Executive Director).
- How much revenue does FRIENDS OF THE CHILDREN OF WEST HAWAII INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $68,126, expenses of $80,825 and total assets of $2,065 at year end.
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