Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 99-0322295

FRIENDS OF THE WAIKIKI AQUARIUM

Tax-exempt · HONOLULU, HI 96815

Financials

$542K$305K2023$485K$287K2024
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF THE WAIKIKI AQUARIUM by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$485,117$287,145$197,972$4,919,649$83,615$4,836,034
December 31, 2023990$541,723$305,064$236,659$4,551,853$103,745$4,448,108
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$271,987
Membership dues
$85,041
Program service revenue
$0
Investment income
$244,327
Net gain from sales of assets
$79,086
Net income from fundraising events
-$31,416
Net income from sales of inventory
$219
Other revenue
-$31,197

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$63,351
Salaries, compensation and benefits (total)
$63,351
Professional fundraising fees
$0
Accounting fees
$42,382
Program services (functional)
$153,667
Management and general (functional)
$108,483
Fundraising (functional)
$24,995

Balance sheet and other

Total assets, start of year
$4,551,853
Total assets, end of year
$4,919,649
Total liabilities, end of year
$83,615
Net assets, end of year
$4,836,034
Publicly traded securities
$4,844,838
Net assets without donor restrictions
$4,537,177
Net assets with donor restrictions
$298,857
Gross receipts
$955,462
Employees
0
Volunteers
30
Year formed
1995
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
ELIZABETH CHURCHILLEXECUTIVE DIRECTOR
Officer
30$63,351
BRYAN TEPPERCO-CHAIRPERSON
Trustee or director, Officer
2$0
DIRK YOSHIZAWACO-CHAIRPERSON
Trustee or director, Officer
2$0
CHRISTOPHER COLESECRETARY
Trustee or director, Officer
5$0
ALAN MATSUITREASURER
Trustee or director, Officer
5$0
JENNIFER ISOBEDIRECTOR
Trustee or director
2$0
CHARLES LOOMISDIRECTOR
Trustee or director
2$0
NANCY TAYLORDIRECTOR
Trustee or director
2$0
MONICA SALTERDIRECTOR
Trustee or director
2$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
ELIZABETH CHURCHILLINTERIM EXECUTIVE DIRECTOR
Officer
30$57,068
BRYAN TEPPERCO-CHAIRPERSON
Trustee or director, Officer
2$0
DIRK YOSHIZAWACO-CHAIRPERSON
Trustee or director, Officer
2$0
CHRISTOPHER COLECO-SECRETARY
Trustee or director, Officer
5$0
ALAN MATSUITREASURER
Trustee or director, Officer
5$0
JENNIFER ISOBEDIRECTOR
Trustee or director
2$0
CHARLES LOOMISDIRECTOR
Trustee or director
2$0
NANCY TAYLORDIRECTOR
Trustee or director
2$0
MONICA SALTERDIRECTOR
Trustee or director
2$0
LEE HIGA-OKAMOTOFORMER DIRECTOR
Trustee or director
2$0

Address and contacts

Address (IRS master file)
2777 KALAKAUA AVE, HONOLULU, HI 96815-4027
In care of
% CARL E CHOY
Principal officer (990 for 2024)
BRYAN TEPPER, PO BOX 89573, HONOLULU, HI 968307573
Signed the 990
ALAN MATSUI, TREASURER
Phone
(808) 923-9741
Return prepared by
CW ASSOCIATES CPAS

Mission

THE PURPOSE OF THE FRIENDS OF THE WAIKIKI AQUARIUM (FOWA) IS TO HELP PEOPLE OF ALL AGES UNDERSTAND, LOVE, CARE FOR AND WORK TO PROTECT THE LIFE OF THE OCEAN THROUGH A COMMITMENT TO EXCELLENCE IN EDUCATIONAL AND ENTERTAINING EXPERIENCES, RESEARCH AND CONSERVATION.

990 for the year ended December 31, 2024

Program accomplishments

  • A) PURPOSE. THE CORPORATION IS ORGANIZED FOR THE FOLLOWING PURPOSES: (1) TO ESTABLISH, SUPERVISE, OPERATE, MAINTAIN AND MANAGE AN AQUARIUM, CENTER FOR OCEANOGRAPHY AND MARINE BIOLOGICAL LABORATORY FOR EDUCATION PURPOSES; (2) TO HELP PEOPLE OF ALL AGES UNDERSTAND, LOVE, CARE FOR, AND WORK TO PROTECT THE LIFE OF THE OCEAN THROUGH A COMMITMENT TO EXCELLENCE IN EDUCATIONAL EXPERIENCES, RESEARCH AND CONSERVATION; (3) TO DESIGN, CONSTRUCT, AND MAINTAIN: EXHIBITS OF LIVING AQUATIC ORGANISMS; EXHIBITS RELATING TO THE INFLUENCE OF THE OCEAN ON ANY AND ALL ASPECTS OF HUMAN CULTURE (PARTICULARLY HAWAIIAN); AND GENERALLY, TO PROVIDE EDUCATIONAL AND ENTERTAINING EXPERIENCES INVOLVING THE OCEANS AND THEIR LIVING SYSTEMS, PARTICULARLY AS EXEMPLIFIED IN HAWAII AND THE TROPICAL PACIFIC REGION; (4) TO ENGAGE IN AND SUPPORT RESEARCH IN AREAS RELATING TO THE OCEAN, AQUATIC LIFE, MATTERS RELATING TO THE GEOLOGY BENEATH THE OCEANS, MATTERS RELATING TO THE USE OF OCEAN RESOURCES AS ENERGY RESOURCES, OCEAN POLLUTION, AND OTHER AQUATIC-RELATED MATTERS DETERMINED BY THE BOARD OF DIRECTORS. (5) TO PROVIDE EDUCATIONAL PROGRAMS TO THE GENERAL PUBLIC ON AQUATIC-RELATED SCIENCES AND ACTIVITIES; TO PREPARE, PUBLISH, AND DISTRIBUTE EDUCATIONAL MATERIAL PERTAINING TO THE OPERATION OF AQUARIA, VARIOUS AQUATIC SCIENCES AND RELATED FIELDS, AND BULLETINS RELATING TO THE WORK OF THE CORPORATION, AND TO UTILIZE ALL MODES OF PUBLICATION, INCLUDING BOOKS, PAMPHLETS, MAGAZINES, RADIO AND TELEVISION PRODUCTION, FOR THE PROVISION OF INFORMATION OF AQUATIC INTEREST TO VARIOUS PUBLICS; (6) TO CONDUCT SEMINARS, SPECIAL PROGRAMS, AND CLASSES ON AQUATIC-RELATED MATTERS; (7) TO ESTABLISH, MAINTAIN, AND AWARD SCHOLARSHIPS AND RESEARCH GRANTS TO STUDENTS OR OTHER PERSONS FOR ACHIEVEMENT IN AQUATIC-RELATED MATTERS OR CONTINUING EDUCATION OR RESEARCH IN AQUATIC-RELATED MATTERS; (8) TO SPONSOR MEETINGS AND CONFERENCES OF THOSE INTERESTED IN AQUARIA AND IN THE STUDY OF THE VARIOUS AQUATIC SCIENCES AND RELATED FIELDS, AND TO FACILITATE COOPERATION AMONG ORGANIZATIONS OPERATING AQUARIA AND MUSEUMS, PEOPLE INTERESTED IN THE AQUATIC SCIENCES AND RELATED FIELDS, SCIENTISTS IN THESE FIELDS, AND THE GENERAL PUBLIC; (9) TO PROVIDE REGULAR, ORGANIZED PROGRAMS ON AQUATIC AND RELATED SCIENCES TO PUBLIC AND PRIVATE SCHOOL SYSTEMS. (10) TO LEASE, CONTRACT, AND OPERATE FACILITIES OWNED BY THE STATE OF HAWAII FOR THE PURPOSE OF AQUATIC EDUCATION, RESEARCH, AND PUBLIC SERVICE AS DESCRIBED IN SEPARATE MEMORANDA OF AGREEMENT; (11) TO COOPERATE AND COORDINATE WITH VARIOUS DEPARTMENTS OF THE STATE OF HAWAII IN MATTERS RELATING TO AQUATIC EDUCATION, AQUATIC RESEARCH, AND AQUATIC PROGRAMS, INCLUDING (BUT NOT LIMITED TO) THE FOLLOWING: (A) TO PROVIDE APPRENTICESHIP OPPORTUNITIES IN AQUARIUM TECHNOLOGY AND MANAGEMENT TO UNIVERSITY OF HAWAII STUDENTS; (B) TO PROVIDE RESEARCH AND TEACHING SPACE ON A COOPERATIVE BASIS TO INTERESTED FACULTY MEMBERS, UNDERGRADUATE AND GRADUATE STUDENTS OF THE UNIVERSITY OF HAWAII; (C) TO MAINTAIN AND OPERATE FACILITIES FOR THE COLLECTION, MAINTENANCE, AND SHIPMENT OF AQUATIC ORGANISMS FOR THEIR PROVISION TO VARIOUS DEPARTMENTS OF THE UNIVERSITY OF HAWAII AND TO AQUARIUMS THROUGHOUT THE WORLD ON A COOPERATIVE BASIS; (D) TO INCLUDE THE EXPOSITION OF PAST AND CURRENT ACHIEVEMENTS OF THE UNIVERSITY OF HAWAII FACULTY AND STUDENTS AND OTHER STATE DEPARTMENTS IN THE AREAS OF AQUATIC SCIENCE AS A MAJOR PART OF THE EXHIBIT PHILOSOPHY; (E) TO ACT AS AN INFORMATIONAL RESOURCE FOR THE GENERAL PUBLIC, STATE AGENCIES, AND THE UNIVERSITY STUDENTS AND FACULTY BY MAINTAINING A LIBRARY AND REFERENCE SERVICE IN MATTERS RELATED TO AQUARIUM TECHNOLOGY AND THE MAINTENANCE OF AQUATIC ANIMALS IN CAPTIVITY. (12) TO SOLICIT AND RECEIVE GIFTS AND DONATIONS FROM INDIVIDUALS AND ORGANIZATIONS, TO ACCUMULATE FUNDS FOR THE CAPITAL PROGRAMS OF THE CORPORATION, AND TO EXPEND PRINCIPAL OR INCOME OR BOTH IN CARRYING OUT THE PURPOSES OF THE CORPORATION. (13) TO ACQUIRE BY GIFT, PURCHASE, LEASE, EXCHANGE, OR OTHERWISE SUCH REAL AND PERSONAL PROPERTY AS MAY BE APPROPRIATE TO CARRY OUT THE PURPOSES OF THE CORPORATION OR FOR INVESTMENTS, AND TO HOLD, OPERATE, USE, DEVELOP, LEASE, SELL, ASSIGN OR OTHERWISE DISPOSE OF SUCH REAL OR PERSONAL PROPERTY. (14) TO BUY OR ACQUIRE BY GIFT OR OTHERWISE, HOLD AND SELL STOCK, NOTES, BONDS OR OTHER SECURITIES FOR THE PURPOSE OF INVESTING AND REINVESTING THE FUNDS OF THE CORPORATION. (15) TO BORROW MONEY AND FROM TIME TO TIME MAKE AND ISSUE PROMISSORY NOTES AND EVIDENCES OF INDEBTEDNESS OF ALL KINDS FOR THE ACCOMPLISHMENT OF THE PURPOSES OF THE CORPORATION, OR ANY OF THEM, AND IF DEEMED DESIRABLE TO SECURE THE SAME BY MORTGAGE OR PLEDGE OF ANY PROPERTY OF THE CORPORATION. (16) TO DO ALL THINGS ALONE OR IN CONJUNCTION WITH OTHER PERSON, ORGANIZATIONS OR INSTITUTIONS PROPER OR DESIRABLE FOR ACCOMPLISHING THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED. (17) TO TRANSACT ANY AND ALL LAWFUL BUSINESS OR ACTIVITIES FOR WHICH NONPROFIT CORPORATIONS MAY BE INCORPORATED UNDER CHAPTER 415B, HAWAII REVISED STATUTES, AS AMENDED, IN CONNECTION WITH THE FOREGOING PURPOSE, AND WHICH DIRECTLY OR INDIRECTLY PROMOTES THE INTERESTS OF THE CORPORATION, PROVIDED THAT SUCH BUSINESS OR ACTIVITIES ARE WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, INCLUDING ANY SUCCESSOR PROVISIONS THERETO, (THE "CODE") AND UNITED STATES TREASURY INCOME TAX REGULATIONS THEREUNDER, AS AMENDED, INCLUDING ANY SUCCESSOR PROVISIONS THERETO, (THE "REGULATIONS"), SUCH AS THE OPERATION OF A GIFT SHOP FOR THE SALE OF ITEMS WHICH FOSTER AN APPRECIATION AND UNDERSTANDING OF THE OCEAN AND THE NATURAL WORLD, INCLUDING ARTWORK, BOOKS, VIDEOS, NATURALISTIC COLLECTIBLES AND ARTIFACTS, AND THE OPERATION OF A CONCESSIONAIRE TO GENERATE REVENUES TO SUPPORT THE ABOVE EDUCATIONAL PURPOSES.
    Expenses $153,667 · revenue $219

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
99-0322295
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
2000
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Animal-related (D11)
Assets (IRS master file)
$4,919,649
Income (IRS master file)
$955,462

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$485,117$287,145$4,919,649IRS
990December 2023$541,723$305,064$4,551,853XML
990December 2022$427,843$315,879$4,122,920IRS
990December 2021–––IRS
990June 2020–––IRS
990June 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 99-0322295).

Questions about FRIENDS OF THE WAIKIKI AQUARIUM

What is the EIN of FRIENDS OF THE WAIKIKI AQUARIUM?
The employer identification number (EIN) of FRIENDS OF THE WAIKIKI AQUARIUM is 99-0322295.
Is FRIENDS OF THE WAIKIKI AQUARIUM tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to FRIENDS OF THE WAIKIKI AQUARIUM tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDS OF THE WAIKIKI AQUARIUM 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 WAIKIKI AQUARIUM 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 FRIENDS OF THE WAIKIKI AQUARIUM 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 FRIENDS OF THE WAIKIKI AQUARIUM?
The 990 for the year ended December 31, 2024 names BRYAN TEPPER.
Who are the officers and directors of FRIENDS OF THE WAIKIKI AQUARIUM?
The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $63,351 (ELIZABETH CHURCHILL, EXECUTIVE DIRECTOR).
How much revenue does FRIENDS OF THE WAIKIKI AQUARIUM have?
On its 990 for the year ended December 31, 2024 it reported revenue of $485,117, expenses of $287,145 and total assets of $4,919,649 at year end.

Other nonprofits in HONOLULU

All nonprofits in HONOLULU · Hawaii · Animal-related