Nonprofit · EIN 99-0349752
FRIENDS OF HONOLULU CITY LIGHTS
Also known as CAROL COSTA
Tax-exempt · KANEOHE, HI 96744
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $142,508 | $144,646 | -$2,138 | $215,424 | $0 | $215,424 |
| March 31, 2024 | 990 | $104,371 | $105,694 | -$1,323 | $217,562 | $0 | $217,562 |
| March 31, 2023 | 990 | $113,747 | $184,720 | -$70,973 | $218,885 | $0 | $218,885 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $111,779
- Program service revenue
- $0
- Investment income
- $101
- Net income from sales of inventory
- $30,628
- Other revenue
- $30,628
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $21,989
- Salaries, compensation and benefits (total)
- $21,989
- Professional fundraising fees
- $0
- Legal fees
- $8,776
- Program services (functional)
- $72,637
- Management and general (functional)
- $72,009
Balance sheet and other
- Total assets, start of year
- $217,562
- Total assets, end of year
- $215,424
- Total liabilities, end of year
- $0
- Net assets, end of year
- $215,424
- Gross receipts
- $198,527
- Employees
- 0
- Volunteers
- 30
- 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 March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES K WOODWARD | EXECUTIVE DIRECTOR Trustee or director, Officer | 32 | $10,995 |
| PAULINE MORTON | PRESIDENT Trustee or director, Officer | 12 | $0 |
| LORETTA JARDINE | VICE PRESIDENT Trustee or director, Officer | 32 | $0 |
| MICHELLE ORIAN-LAU | SECRETARY Trustee or director, Officer | 24 | $0 |
| TINA AWAKUNI | DIRECTOR Trustee or director | 12 | $0 |
| AMY HAMMOND | DIRECTOR Trustee or director | 6 | $0 |
| RAIATEA HELM | DIRECTOR Trustee or director | 0 | $0 |
| SHERI KAJIWARA | DIRECTOR Trustee or director | 4 | $0 |
| JEANNE KANAI | DIRECTOR Trustee or director | 8 | $0 |
| JOAN MANKE | DIRECTOR Trustee or director | 4 | $0 |
| DEBBIE NAKANELUA-RICHARDS | DIRECTOR Trustee or director | 0 | $0 |
| SUZANNE PETERSON | DIRECTOR Trustee or director | 0 | $0 |
| ANGELA PETERSONS | DIRECTOR Trustee or director | 0 | $0 |
| SHANNON SCOTT | DIRECTOR Trustee or director | 4 | $0 |
| HELENE SAM SHENKUS | DIRECTOR Trustee or director | 4 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN SOKEN | DIRECTOR Trustee or director | 4 | $0 |
| LYNETTE YOSHIDA | DIRECTOR Trustee or director | 8 | $0 |
990 for the year ended March 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES K WOODWARD | EXECUTIVE DIRECTOR Trustee or director, Officer | 32 | $16,754 |
| PAULINE WORSHAM | PRESIDENT Trustee or director, Officer | 12 | $0 |
| LORETTA JARDINE | VICE PRESIDENT Trustee or director, Officer | 32 | $0 |
| MICHELLE ORIAN-LAU | SECRETARY Trustee or director, Officer | 24 | $0 |
| TINA AWAKUNI | DIRECTOR Trustee or director | 12 | $0 |
| AMY HAMMOND | DIRECTOR Trustee or director | 6 | $0 |
| RAIATEA HELM | DIRECTOR Trustee or director | 0 | $0 |
| SHERI KAJIWARA | DIRECTOR Trustee or director | 4 | $0 |
| JEANNE KANAI | DIRECTOR Trustee or director | 8 | $0 |
| JOAN MANKE | DIRECTOR Trustee or director | 4 | $0 |
| DEBBIE NAKANELUA- RICHARDS | DIRECTOR Trustee or director | 0 | $0 |
| SUZANNE PETERSON | DIRECTOR Trustee or director | 0 | $0 |
| ANGELA PETERSONS | DIRECTOR Trustee or director | 0 | $0 |
| SHANNON SCOTT | DIRECTOR Trustee or director | 4 | $0 |
| HELENE SAM SHENKUS | DIRECTOR Trustee or director | 4 | $0 |
| SUSAN SOKEN | DIRECTOR Trustee or director | 4 | $0 |
| LYNETTE YOSHIDA | DIRECTOR Trustee or director | 8 | $0 |
990 for the year ended March 31, 2023: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES WOODY WOODWARD | EXECUTIVE DIRECTOR Trustee or director, Officer | 32 | $11,518 |
| LORETTA JARDINE | DIRECTOR OF SPONSORSHIP & SOCIAL MEDIA & MARKETING Trustee or director, Officer | 32 | $6,283 |
| SUZANNE PETERSON | DIRECTOR OF VENDOR RELATIONSHIP & EVENT COORDINATI Trustee or director, Officer | 20 | $5,759 |
| PAULINE WORSHAM | PRESIDENT Trustee or director, Officer | 12 | $0 |
| MICHELLE ORIAN-LAU | VICE PRESIDENT Trustee or director, Officer | 12 | $0 |
| CAROL COSTA | DIRECTOR Trustee or director | 0 | $0 |
| TINA AWAKUNI | DIRECTOR Trustee or director | 12 | $0 |
| MILDRED COURTNEY | DIRECTOR Trustee or director | 0 | $0 |
| AMY HAMMOND | DIRECTOR Trustee or director | 6 | $0 |
| SHERI KAJIWARA | DIRECTOR Trustee or director | 2 | $0 |
| JEANNE KANAI | DIRECTOR Trustee or director | 2 | $0 |
| JOAN MANKE | DIRECTOR Trustee or director | 4 | $0 |
| DEBBIE NAKANELUA-RICHARDS | DIRECTOR Trustee or director | 0 | $0 |
| ANGELA PETERSONS | DIRECTOR Trustee or director | 3 | $0 |
| HELENE SAM SHENKUS | DIRECTOR Trustee or director | 12 | $0 |
| SUSAN SOKEN | DIRECTOR Trustee or director | 8 | $0 |
| SHERYL TSUGAWA | DIRECTOR Trustee or director | 0 | $0 |
| LYNETTE YOSHIDA | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4361, KANEOHE, HI 96744-8361
- In care of
- % PAULINE WORSHAM
- Principal officer (990 for 2024)
- PAULINE MORTON, PO BOX 4361, KANEOHE, HI 96744
- Signed the 990
- PAULINE MORTON, PRESIDENT
- Phone
- (808) 590-7403
- Return prepared by
- N&K CPAS INC
Mission
THE FRIENDS OF HONOLULU CITY LIGHTS IS A NON-PROFIT ORGANIZATION DEDICATED TO SUPPORTING THE CITY AND COUNTY OF HONOLULU, THROUGH FUNDRAISING AND COORDINATION, WHILE MAINTAINING THE QUALITY AND CONTINUITY OF THE ANNUAL FREE MONTH-LONG DECEMBER CELEBRATION THAT BRINGS JOY TO LOCAL FAMILIES AND VISITORS.
Program accomplishments
- PROVIDED FOR VARIOUS ENTERTAINMENT AND ARTWORK PROGRAMS DURING THE CITY AND COUNTY OF HONOLULU'S CHRISTMAS "CITY LIGHTS PROGRAM" HELD FOR THE BENEFIT OF THE COMMUNITY IN THE DOWNTOWN HONOLULU AREA.Expenses $72,637
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0349752
- 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
- 2002
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $215,424
- Income (IRS master file)
- $198,527
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $142,508 | $144,646 | $215,424 | XML |
| 990 | March 2024 | $104,371 | $105,694 | $217,562 | XML |
| 990 | March 2023 | $113,747 | $184,720 | $218,885 | XML |
| 990 | March 2022 | $59,558 | $127,895 | $289,858 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 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 99-0349752).
Questions about FRIENDS OF HONOLULU CITY LIGHTS
- What is the EIN of FRIENDS OF HONOLULU CITY LIGHTS?
- The employer identification number (EIN) of FRIENDS OF HONOLULU CITY LIGHTS is 99-0349752.
- Is FRIENDS OF HONOLULU CITY LIGHTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to FRIENDS OF HONOLULU CITY LIGHTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF HONOLULU CITY LIGHTS 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 HONOLULU CITY LIGHTS due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF HONOLULU CITY LIGHTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of FRIENDS OF HONOLULU CITY LIGHTS?
- The 990 for the year ended March 31, 2025 names PAULINE MORTON.
- Who are the officers and directors of FRIENDS OF HONOLULU CITY LIGHTS?
- The 990 for the year ended March 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $10,995 (CHARLES K WOODWARD, EXECUTIVE DIRECTOR).
- How much revenue does FRIENDS OF HONOLULU CITY LIGHTS have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $142,508, expenses of $144,646 and total assets of $215,424 at year end.
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All nonprofits in KANEOHE · Hawaii · Community improvement and capacity building