Nonprofit · EIN 99-0348023
HAWAIIAN LEGACY FOUNDATION
Tax-exempt · HONOLULU, HI 96830
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $89,626 | $190,220 | -$100,594 | $316,485 | $5,396 | $311,089 |
| December 31, 2023 | 990 | $79,916 | $189,956 | -$110,040 | $414,942 | $3,259 | $411,683 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $77,365
- Program service revenue
- $0
- Investment income
- $9,926
- Royalties
- $689
- Net income from sales of inventory
- $1,646
- Other revenue
- $2,335
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $72,000
- Salaries, compensation and benefits (total)
- $90,999
- Professional fundraising fees
- $0
- Accounting fees
- $5,270
- Occupancy
- $22,322
- Depreciation
- $1,773
- Program services (functional)
- $49,354
- Management and general (functional)
- $140,866
Balance sheet and other
- Total assets, start of year
- $414,942
- Total assets, end of year
- $316,485
- Total liabilities, end of year
- $5,396
- Net assets, end of year
- $311,089
- Land, buildings and equipment
- $19,232
- Publicly traded securities
- $77,539
- Gross receipts
- $89,626
- Employees
- 1
- Volunteers
- 0
- Year formed
- 2000
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERESA MAKUAKANE-DRECHSEL | PRESIDENT Trustee or director, Officer | 0 | $0 |
| CAROL FOX | SECRETARY Trustee or director, Officer | 0 | $0 |
| JOHN STEPHENSON | TREASURER Trustee or director, Officer | 0 | $0 |
| MAENETTE AH NEE-BENHAM | DIRECTOR Trustee or director | 0 | $0 |
| LLOYD KAWAKAMI | DIRECTOR Trustee or director | 0 | $0 |
| DENNIS MAHAFFAY | VICE PRESIDENT Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERESA MAKUAKANE-DRECHSEL | PRESIDENT Trustee or director, Officer | 0 | $0 |
| CAROL FOX | SECRETARY Trustee or director, Officer | 0 | $0 |
| JOHN STEPHENSON | TREASURER Trustee or director, Officer | 0 | $0 |
| MAENETTE AH NEE-BENHAM | DIRECTOR Trustee or director | 0 | $0 |
| LLOYD KAWAKAMI | DIRECTOR Trustee or director | 0 | $0 |
| LEAH BERNSTEIN | DIRECTOR Trustee or director | 0 | $0 |
| DENNIS MAHAFFAY | VICE PRESIDENT Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8230, HONOLULU, HI 96830-0230
- Principal officer (990 for 2024)
- TERESA MAKUAKANE-DRECHSEL, PO BOX 8230, HONOLULU, HI 96830
- Signed the 990
- TERESA MAKUAKANE-DRECHSEL, PRESIDENT
- Phone
- (808) 753-3314
- Return prepared by
- SASAKI ASSOCIATES LTD CPA
Mission
TO DOCUMENT, PRESERVE AND PERPETUATE HAWAIIAN CULTURE AND HISTORY THROUGH MUSIC, FILM/VIDEO PRODUCTIONS, EDUCATIONAL PROGRAMS, COMMUNITY OUTREACH AND ARCHIVAL WORK.
Program accomplishments
- ARCHIVAL WORK - COSTS RELATED TO THE PRESERVATION OF HAWAIIAN DOCUMENTS, FILMS, VIDEO, MUSIC AND PUBLICATIONSExpenses $44,285
- EDDIE KAMAE SONGBOOK: A MUSCIAL JOURNEY. A COMPILATION OF 34 SONGS COMPOSED BY EDDIE KAMAE BASED ON HIS ORIGINAL WRITINGS AND NOTES. EACH SONG HAS BEEN DIGITIZED WITH THE MUSIC SCORE AND LYRICS TO BE SHARED WITH CURRENT AND FUTURE MUSIC STUDENTS AND PROFESSIONALS, AS WELL THE BEING OPEN TO THE GENERAL PUBLIC.Expenses $5,069
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0348023
- 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)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $316,485
- Income (IRS master file)
- $89,626
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $89,626 | $190,220 | $316,485 | XML |
| 990 | December 2023 | $79,916 | $189,956 | $414,942 | XML |
| 990 | December 2022 | $196,499 | $212,868 | $526,297 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 99-0348023).
Questions about HAWAIIAN LEGACY FOUNDATION
- What is the EIN of HAWAIIAN LEGACY FOUNDATION?
- The employer identification number (EIN) of HAWAIIAN LEGACY FOUNDATION is 99-0348023.
- Is HAWAIIAN LEGACY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to HAWAIIAN LEGACY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAIIAN LEGACY FOUNDATION 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 HAWAIIAN LEGACY FOUNDATION 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 HAWAIIAN LEGACY FOUNDATION 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 HAWAIIAN LEGACY FOUNDATION?
- The 990 for the year ended December 31, 2024 names TERESA MAKUAKANE-DRECHSEL.
- Who are the officers and directors of HAWAIIAN LEGACY FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does HAWAIIAN LEGACY FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $89,626, expenses of $190,220 and total assets of $316,485 at year end.
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