Nonprofit · EIN 99-6014634
CLARENCE T C CHING FOUNDATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $6,255,920 | $7,079,325 | -$823,405 | $131,802,399 | $11,481,109 | $120,321,290 |
| December 31, 2023 | 990-PF | $3,441,453 | $5,058,648 | -$1,617,195 | $123,361,494 | $11,656,446 | $111,705,048 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $1,175,150
- Net gain from sales of assets
- $4,795,464
- Other income
- $285,306
Expenses
- Grants and similar amounts paid
- $5,209,789
- Compensation of officers, directors and key employees
- $585,000
- Salaries, compensation and benefits (total)
- $70,000
- Disbursements for charitable purposes
- $5,936,733
- Excise tax on investment income
- $107,204
Balance sheet and other
- Total assets, start of year
- $123,361,494
- Total assets, end of year
- $131,802,399
- Total liabilities, end of year
- $11,481,109
- Net assets, end of year
- $120,321,290
- Fair market value of assets
- $131,802,399
- Qualifying distributions
- $5,936,733
- Net investment income
- $9,998,135
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TERTIA FREAS 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | EXECUTIVE DI | 40 | $155,000 | $15,605 |
| JOHN K TSUI 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | TRUSTEE | 8 | $86,000 | $0 |
| RAYMOND J TAM 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| KENNETH T OKAMOTO 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| ROBERT T FUJIOKA 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| ELIZABETH S HOKADA 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| JULIE TAM 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | EXECUTIVE AS Highest-paid employee | 40 | $70,000 | $15,605 |
| CATHERINE HQ CHING 201 MERCHANT STREET SUITE 1840, HONOLULU, HI 96813 | TRUSTEE | 8 | $36,000 | $0 |
990-PF for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TERTIA FREAS 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | EXECUTIVE DI | 40 | $150,000 | $14,287 |
| JOHN K TSUI 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | TRUSTEE | 8 | $86,000 | $0 |
| RAYMOND J TAM 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| KENNETH T OKAMOTO 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| ROBERT T FUJIOKA 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| ELIZABETH S HOKADA 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | TRUSTEE | 8 | $77,000 | $0 |
| JULIE TAM 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | EXECUTIVE SE Highest-paid employee | 40 | $57,500 | $12,018 |
| CATHERINE HQ CHING 1001 BISHOP STREET SUITE 770, HONOLULU, HI 96813 | TRUSTEE | 8 | $36,000 | $0 |
Address and contacts
- Address (IRS master file)
- 201 MERCHANT ST STE 1840, HONOLULU, HI 96813-2999
- Signed the 990-PF
- TERTIA FREAS, EXECUTIVE DIRECTOR
- Phone
- (808) 521-0344
- Return prepared by
- AKAMINE OYADOMARI & KOSAKI CPAS INC
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 99-6014634
- 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
- 1968
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $131,802,399
- Income (IRS master file)
- $15,055,195
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $6,255,920 | $7,079,325 | $131,802,399 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $3,441,453 | $5,058,648 | $123,361,494 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | 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 99-6014634).
Questions about CLARENCE T C CHING FOUNDATION
- What is the EIN of CLARENCE T C CHING FOUNDATION?
- The employer identification number (EIN) of CLARENCE T C CHING FOUNDATION is 99-6014634.
- Is CLARENCE T C CHING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.
- Are donations to CLARENCE T C CHING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CLARENCE T C CHING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CLARENCE T C CHING 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 CLARENCE T C CHING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of CLARENCE T C CHING FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 8 people; 8 received compensation from the organization, the highest $155,000 (TERTIA FREAS, EXECUTIVE DI).
- How much revenue does CLARENCE T C CHING FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $6,255,920, expenses of $7,079,325 and total assets of $131,802,399 at year end.
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