Nonprofit · EIN 99-0352367
PEARL CITY FOUNDATION
Tax-exempt · PEARL CITY, HI 96782
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $386,311 | $395,612 | -$9,301 | $1,610,317 | $0 | $1,610,317 |
| June 30, 2024 | 990 | $430,624 | $408,281 | $22,343 | $1,619,618 | $0 | $1,619,618 |
| June 30, 2023 | 990 | $483,453 | $424,311 | $59,142 | $1,597,275 | $0 | $1,597,275 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,300
- Program service revenue
- $383,935
- Investment income
- $76
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,000
- Other salaries and wages
- $190,729
- Salaries, compensation and benefits (total)
- $190,729
- Professional fundraising fees
- $0
- Legal fees
- $6,314
- Accounting fees
- $9,376
- Depreciation
- $13,637
- Program services (functional)
- $339,387
- Management and general (functional)
- $56,225
Balance sheet and other
- Total assets, start of year
- $1,619,618
- Total assets, end of year
- $1,610,317
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,610,317
- Land, buildings and equipment
- $1,228,557
- Net assets without donor restrictions
- $1,610,317
- Gross receipts
- $386,311
- Employees
- 5
- Volunteers
- 75
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JERRY HIGASHI | PRESIDENT Trustee or director, Officer | 30 | $0 |
| JITS FUJIMURA | BOARD MEMBER Trustee or director | 1 | $0 |
| PAUL KUDO | BOARD MEMBER Trustee or director | 1 | $0 |
| ALICE KUDO | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JERRY HIGASHI | PRESIDENT Trustee or director, Officer | 30 | $0 |
| JITS FUJIMURA | BOARD MEMBER Trustee or director | 1 | $0 |
| PAUL KUDO | BOARD MEMBER Trustee or director | 1 | $0 |
| ALICE KUDO | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JERRY HIGASHI | PRESIDENT Trustee or director, Officer | 30 | $0 |
| JITS FUJIMURA | BOARD MEMBER Trustee or director | 1 | $0 |
| PAUL KUDO | BOARD MEMBER Trustee or director | 1 | $0 |
| ALICE KUDO | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 114, PEARL CITY, HI 96782-0114
- Principal officer (990 for 2024)
- Jerry Higashi, 715 HOOMOANA ST, Pearl City, HI 96782
- Signed the 990
- Jerry Higashi, PRESIDENT
- Phone
- (808) 456-2073
- Return prepared by
- G USHIJIMA CPA LLC
Mission
Missions 1.To strength and enrich the Pearl City Community 2. To support recreational programs and program designed to lessen neighborhood tension
Program accomplishments
- OVER 20,000 PEOPLE VISIT OUR MOMILANI COMMUNITY CENTER ANNUALLY, ENJOYING OUR PROGRAMS, EVENTS, AND FACILITIES. INTERSESSION ENRICHMENT PROGRAM, HELD DURING PUBLIC SCHOOL VACATIONS, IS THE PREMIER INTERSESSION PROGRAM IN THE AREA. OTHER PEARL CITY FOUNDATION AND PARTNER PROGRAMS INCLUDE SWIMMING, BOXING, KARATE, TAI CHI, HULA, TAHITIAN DANCING, IKEBANA AND LINE DANCING. NUMEROUS PARTIES ARE HELD AT THIS FACILITY BRINGING THOUSANDS OF PEOPLE TO OUR CENTER. THE ANNUAL PEARL CITY FAMILY FUN FAIR AND HALLOWEEN BASH ALSO ATTRACTS THOUSANDS OF PEOPLE TO ENJOY OUR FACILITIES. ALL OF OUR PROGRAMS AND EVENTS ARE DESIGNED TO ENRICH THE LIVES OF OUR GUESTS AND TO STRENGTHEN OUR COMMUNITY.Expenses $339,387 · grants $1,000 · revenue $383,935
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0352367
- 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
- 2001
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,610,317
- Income (IRS master file)
- $386,311
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $386,311 | $395,612 | $1,610,317 | IRS |
| 990 | June 2024 | $430,624 | $408,281 | $1,619,618 | IRS |
| 990 | June 2023 | $483,453 | $424,311 | $1,597,275 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 99-0352367).
Questions about PEARL CITY FOUNDATION
- What is the EIN of PEARL CITY FOUNDATION?
- The employer identification number (EIN) of PEARL CITY FOUNDATION is 99-0352367.
- Is PEARL CITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to PEARL CITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PEARL CITY 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 PEARL CITY FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PEARL CITY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PEARL CITY FOUNDATION?
- The 990 for the year ended June 30, 2025 names Jerry Higashi.
- Who are the officers and directors of PEARL CITY FOUNDATION?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PEARL CITY FOUNDATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $386,311, expenses of $395,612 and total assets of $1,610,317 at year end.
Other nonprofits in PEARL CITY
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- WOMEN IN NEED WIN EIN 94-3266305 · last filed 990 for 2024
- CAREGIVER FOUNDATION EIN 26-2548300 · last filed 990 for 2024
- KOIHONUA EIN 81-4352379 · last filed 990 for 2025
- ALOHA INDEPENDENT LIVING HAWAII EIN 26-2613218 · last filed 990 for 2024
- KA MANA O NA HELU EIN 83-1789850 · last filed 990 for 2024
- OHUOHU KOOLAU INC EIN 20-3039461 · last filed 990 for 2025
- RISSHO KOSEI KAI BUDDHIST CHURCH OF HAWAII EIN 23-7084937 · last filed 990 for 2024