﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-09T17:45:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>262451631</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAY MIYAKI CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>600 QUEEN ST STE C4</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550911478</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HAWAII CULINARY EDUCATION FOUNDATIO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAWA</BusinessNameControlTxt>
      <PhoneNum>8089419088</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 3108</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968023108</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TOM MULLIN</PersonNm>
      <PersonTitleTxt>CHAIRMAN/TREASURER</PersonTitleTxt>
      <PhoneNum>8089419088</PhoneNum>
      <SignatureDt>2025-06-06</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAY MIYAKI</PreparerPersonNm>
      <PTIN>P00853901</PTIN>
      <PhoneNum>8085221042</PhoneNum>
      <PreparationDt>2025-06-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.HAWAIICULINARYFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>59763</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>29348</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>665</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">29750</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16454</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13296</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>43309</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>41127</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12944</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>27519</OtherExpensesTotalAmt>
      <TotalExpensesAmt>81590</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-38281</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>51837</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>250</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>13806</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>51837</BOYAmt>
        <EOYAmt>13806</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>51837</BOYAmt>
        <EOYAmt>13806</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>51837</BOYAmt>
        <EOYAmt>13806</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE HAWAII CULINARY EDUCATION FOUNDATION'S MISSION IS TO PROVIDE HAWAIIS CULINARY STUDENTS AND PROFESSIONAL ACCESS TO THE BEST KNOWLEDGE AND EXPOSURE TO CUTTING-EDGE TECHNIQUES THROUGH A VARIETY OF PROGRAMS AND EDUCATIONAL OPPORTUNITIES WITH LOCAL, NATIONAL AND INTERNATIONAL CHEFS AND FOOD EXPERTS. THE HAWAII CULINARY EDUCATION FOUNDATION IS DEDICATED TO THE DEVELOPMENT AND SUPPORT OF CULINARY TRAINING PROGRAMS THROUGHOUT THE STATE OF HAWAII TO PROMOTE OUR UNIQUE CULINARY TRADITIONS. CREATED IN 1998, AS THE HALE AINA OHANA, THE HAWAII CULINARY EDUCATION FOUNDATION RECOGNIZES THE CONTRIBUTION OF THE CULINARY INDUSTRY TO HAWAIIS ECONOMY. AN ADVISORY COMMITTEE COMPRISED OF PROMINENT MEMBERS OF THE HAWAII RESTAURANT AND HOSPITALITY INDUSTRY AND LEADERS OF CULINARY PROGRAMS MEET REGULARLY TO PLAN ACTIVITIES AND FUND-RAISING EVENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HAWAII CULINARY EDUCATION FOUNDATION (HCEF) PROVIDES FINANCIAL AND PROFESSIONAL RESOURCES TOWARDS ACTIVITIES THAT ENHANCE THE SCOPE OF LEARNING BY CULINARY STUDENTS AND PROFESSIONALS. HCEF FACILITATES THE SHARING OF KNOWLEDGE BY EXPERTS WITH STUDENTS. HCEF IS THE ONLY ORGANIZATION OF ITS KIND IN THE STATE OF HAWAII AND THE U.S. ACCOMPLISHED CHEFS AND FOOD EXPERTS ARE PARTNERED WITH HAWAIIS CULINARY STUDENTS AND PROFESSIONALS THROUGH FOUNDATION PROGRAMS SUCH AS THESE: VISITING CULINARY EXPERTS INTRODUCE NATIONAL AND INTERNATIONAL FOOD TRENDS AND IDEAS THROUGH DEMONSTRATIONS AND WORKSHOPS CENTER OF THE PLATE WORKSHOPS THROUGHOUT THE STATE FEATURE TOP ISLAND CHEFS SHARING THEIR KNOWLEDGE AND EXPERIENCE MASTER CHEF CLASSES HELP HONE STUDENT SKILL SETS BY FOCUSING ON SPECIFIC TECHNIQUES AND PHILOSOPHIES PROFESSIONAL WORKSHOPS FOR INDUSTRY PROFESSIONALS TO IMPROVE AND UPDATE THEIR SKILLS HIGH SCHOOL CHEF MENTORING HCEF IS ALSO INVOLVED IN: PUBLIC EDUCATIONAL PROGRAMS CELEBRITY CHEF DINNERS ANNUAL FUNDRAISER GOLF TOURNAMENT FOR CULINARY SUPPORTERS RAISING THE CULINARY BAR IN HAWAII THROUGH ONGOING CULINARY EDUCATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>81590</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>81590</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM MULLIN</PersonNm>
        <TitleTxt>CHAIRMAN/TRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEANINE OGAWA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY MANAGO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE MAVROTHALASSTIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE KARR-UEOKA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOAN NAMKOONG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN TSUCHIYAMA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAYLEY MATSON-MATHES</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>41127</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TOM MULLIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>C/O PO BOX 3108</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96802</ZIPCd>
        </USAddress>
        <PhoneNum>8089419088</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>6209</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19318</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9211</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14317</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29348</CurrentTaxYearAmt>
        <TotalAmt>78403</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>49795</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>155419</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141623</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30415</CurrentTaxYearAmt>
        <TotalAmt>377252</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>56004</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19318</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>164630</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>155940</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59763</CurrentTaxYearAmt>
        <TotalAmt>455655</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>455655</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>56004</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19318</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>164630</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>155940</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59763</CurrentTaxYearAmt>
        <TotalAmt>455655</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>INDIAN DINNER</Event1Nm>
        <GrossReceiptsEvent1Amt>29750</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>29750</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>16454</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>29750</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>29750</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>16454</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16454</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>13296</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 173 OFFICE EXPENSE 3,787 INFORMATION TECHNOLOGY 775 INSURANCE 1,416 CENTER OF THE PLATE PROG 17,726 MASTER CLASS PROGRAM 826 OTHER EXPENSES 2,816 TOTAL 27,519</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HAWAII CULINARY EDUCATION FOUNDATION'S MISSION IS TO PROVIDE HAWAIIS CULINARY STUDENTS AND PROFESSIONAL ACCESS TO THE BEST KNOWLEDGE AND EXPOSURE TO CUTTING-EDGE TECHNIQUES THROUGH A VARIETY OF PROGRAMS AND EDUCATIONAL OPPORTUNITIES WITH LOCAL, NATIONAL AND INTERNATIONAL CHEFS AND FOOD EXPERTS. THE HAWAII CULINARY EDUCATION FOUNDATION IS DEDICATED TO THE DEVELOPMENT AND SUPPORT OF CULINARY TRAINING PROGRAMS THROUGHOUT THE STATE OF HAWAII TO PROMOTE OUR UNIQUE CULINARY TRADITIONS. CREATED IN 1998, AS THE HALE AINA OHANA, THE HAWAII CULINARY EDUCATION FOUNDATION RECOGNIZES THE CONTRIBUTION OF THE CULINARY INDUSTRY TO HAWAIIS ECONOMY. AN ADVISORY COMMITTEE COMPRISED OF PROMINENT MEMBERS OF THE HAWAII RESTAURANT AND HOSPITALITY INDUSTRY AND LEADERS OF CULINARY PROGRAMS MEET REGULARLY TO PLAN ACTIVITIES AND FUND-RAISING EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>HAWAII CULINARY EDUCATION FOUNDATION (HCEF) PROVIDES FINANCIAL AND PROFESSIONAL RESOURCES TOWARDS ACTIVITIES THAT ENHANCE THE SCOPE OF LEARNING BY CULINARY STUDENTS AND PROFESSIONALS. HCEF FACILITATES THE SHARING OF KNOWLEDGE BY EXPERTS WITH STUDENTS. HCEF IS THE ONLY ORGANIZATION OF ITS KIND IN THE STATE OF HAWAII AND THE U.S. ACCOMPLISHED CHEFS AND FOOD EXPERTS ARE PARTNERED WITH HAWAIIS CULINARY STUDENTS AND PROFESSIONALS THROUGH FOUNDATION PROGRAMS SUCH AS THESE: VISITING CULINARY EXPERTS INTRODUCE NATIONAL AND INTERNATIONAL FOOD TRENDS AND IDEAS THROUGH DEMONSTRATIONS AND WORKSHOPS CENTER OF THE PLATE WORKSHOPS THROUGHOUT THE STATE FEATURE TOP ISLAND CHEFS SHARING THEIR KNOWLEDGE AND EXPERIENCE MASTER CHEF CLASSES HELP HONE STUDENT SKILL SETS BY FOCUSING ON SPECIFIC TECHNIQUES AND PHILOSOPHIES PROFESSIONAL WORKSHOPS FOR INDUSTRY PROFESSIONALS TO IMPROVE AND UPDATE THEIR SKILLS HIGH SCHOOL CHEF MENTORING HCEF IS ALSO INVOLVED IN: PUBLIC EDUCATIONAL PROGRAMS CELEBRITY CHEF DINNERS ANNUAL FUNDRAISER GOLF TOURNAMENT FOR CULINARY SUPPORTERS RAISING THE CULINARY BAR IN HAWAII THROUGH ONGOING CULINARY EDUCATION</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>