Nonprofit · EIN 99-0414024
LAULIMA CHARITABLE FOUNDATION
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $566,954 | $510,149 | $56,805 | $279,376 | $0 | $279,376 |
| December 31, 2024 | 990-PF | $506,620 | $280,678 | $225,942 | $213,132 | $0 | $213,132 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $566,954
Expenses
- Grants and similar amounts paid
- $118,500
- Compensation of officers, directors and key employees
- $178,100
- Disbursements for charitable purposes
- $505,084
Balance sheet and other
- Total assets, start of year
- $213,132
- Total assets, end of year
- $279,376
- Total liabilities, end of year
- $0
- Net assets, end of year
- $279,376
- Fair market value of assets
- $279,376
- Qualifying distributions
- $505,084
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SOPHIE HALLIDAY PO BOX 10360, HONOLULU, HI 968160360 | DIRECTOR OF EDUCATIO Highest-paid employee | 40 | $128,100 | $12,300 |
| CHRISTOPHER ROTHSCHILD PO BOX 10360, HONOLULU, HI 968160360 | PROGRAM CO-DIRECTOR Highest-paid employee | 40 | $50,000 | $5,700 |
| THEODORE M RACHLIN PO BOX 10360, HONOLULU, HI 968160360 | TRUSTEE | 5 | $0 | $0 |
| KAILA RACHLIN PO BOX 10360, HONOLULU, HI 968160360 | TRUSTEE | 1 | $0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SOPHIE HALLIDAY PO BOX 10360, HONOLULU, HI 968160360 | MANAGER Highest-paid employee | 40 | $56,377 |
| THEODORE M RACHLIN PO BOX 10360, HONOLULU, HI 968160360 | TRUSTEE | 5 | $0 |
| KAILA RACHLIN PO BOX 10360, HONOLULU, HI 968160360 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10360, HONOLULU, HI 96816-0360
- In care of
- % THEODORE RACHLIN
- Signed the 990-PF
- THEODORE M RACHLIN, TRUSTEE
- Phone
- (808) 394-8120
- Return prepared by
- LAULIMA TAX ADVISORY GROUP LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-0414024
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $279,376
- Income (IRS master file)
- $566,954
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $566,954 | $510,149 | $279,376 | XML |
| 990-PF | December 2024 | $506,620 | $280,678 | $213,132 | XML |
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 99-0414024).
Questions about LAULIMA CHARITABLE FOUNDATION
- What is the EIN of LAULIMA CHARITABLE FOUNDATION?
- The employer identification number (EIN) of LAULIMA CHARITABLE FOUNDATION is 99-0414024.
- Is LAULIMA CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to LAULIMA CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LAULIMA CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LAULIMA CHARITABLE FOUNDATION 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 LAULIMA CHARITABLE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LAULIMA CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $128,100 (SOPHIE HALLIDAY, DIRECTOR OF EDUCATIO).
- How much revenue does LAULIMA CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $566,954, expenses of $510,149 and total assets of $279,376 at year end.
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