2026-04-08T00:59:33-04:00 2025-05-31 990272757 AKAMINE OYADOMARI & KOSAKI CPAS INC 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 990 2024-06-01 990334032 FRIENDS OF HAWAII CHARITIES INC C/O 141 HAWAII LLC FRIE 8085237888 735 BISHOP STREET SUITE 320 HONOLULU HI 96813 HOWARD IKEDA TREASURER/EXEC COM 8085237888 2026-04-06 true true KRYSTAL CHING P01258469 8089410500 2026-04-06 2024 2025-03-06 01:10:19Z CORBETT A K KALAMA 735 BISHOP STREET SUITE 320 HONOLULU HI 96813 7316169 false X WWW.FRIENDSOFHAWAII.ORG X 1998 HI PRODUCE SPORTS & CULTURAL EVENTS THAT GENERATE FUNDS TO BENEFIT NONPROFIT ENDEAVORS IN HAWAII. 29 29 0 1000 0 1650716 1786204 0 0 -1161086 -1407011 489630 379193 648025 599006 0 0 0 0 51683 50942 699708 649948 -210078 -270755 2270596 2369025 802747 1171931 1467849 1197094 X FRIENDS OF HAWAII CHARITIES ACTIVATES FINANCIAL RESOURCES FROM THE PRIVATE SECTOR AND SPIRITED VOLUNTEERISM FROM THE COMMUNITY, IN CONCERT WITH THE EXTRAORDINARY NATURAL RESOURCES OF THE STATE, TO PRODUCE SPORTS AND CULTURAL EVENTS THAT GENERATE FUNDS FOR QUALIFYING NOT-FOR-PROFIT ENDEAVORS IN HAWAII BENEFITING ITS WOMEN, CHILDREN, YOUTH, AND NEEDY, PRIMARILY IN THE AREAS OF INTERVENTION, HEALTH, AND EDUCATION. false false 599006 599006 5529965 PROVIDED FUNDS FOR QUALIFYING NOT-FOR-PROFIT ENDEAVORS IN HAWAII BENEFITING WOMEN, CHILDREN, YOUTH, AND NEEDY. 599006 true true false false false false false false false false true false false false false true true false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false true 1 0 true 0 false false false false false true true false false false false false false X 29 29 false true false false false false false true true false false true true true true true true false false false HI X LORI YIP 8087929300 735 BISHOP STREET SUITE 320 HONOLULU HI 96813 X CORBETT A K KALAMA PRESIDENT/EX 0.50 X X 0 0 0 CHAD KARASAKI VP/EXEC COMM 0.50 X X 0 0 0 HOWARD IKEDA TREASURER/EX 0.50 X X 0 0 0 DICKSON LEE SECRETARY/EX 0.50 X X 0 0 0 RIYO TONOMOTO THRU APRIL 2025 EXECUTIVE CO 0.50 X 0 0 0 CALEB CHAN DIRECTOR 0.50 X 0 0 0 MIKE DYER EXECUTIVE CO 0.50 X 0 0 0 ADMIRAL THOMAS B FARGO USN RET DIRECTOR 0.50 X 0 0 0 DAVID HAMAMOTO DIRECTOR 0.50 X 0 0 0 MICHAEL HARTLEY DIRECTOR 0.50 X 0 0 0 JUNE JONES DIRECTOR 0.50 X 0 0 0 FUMIATSU HIRAI DIRECTOR 0.50 X 0 0 0 MICHAEL W PERRY DIRECTOR 0.50 X 0 0 0 RYOZO SAKAI DIRECTOR 0.50 X 0 0 0 TODD APO DIRECTOR 0.50 X 0 0 0 AL SOUZA EXECUTIVE CO 0.50 X 0 0 0 KEITH VIEIRA DIRECTOR 0.50 X 0 0 0 JIM WALTERS DIRECTOR 0.50 X 0 0 0 REGGIE MALDONADO DIRECTOR 0.50 X 0 0 0 JENNIFER ISOBE DIRECTOR 0.50 X 0 0 0 MITCHELL M KAAIALII EXECUTIVE CO 0.50 X 0 0 0 MICAH KANE EXECUTIVE CO 0.50 X 0 0 0 ERIC YEAMAN EXECUTIVE CO 0.50 X 0 0 0 MICHAEL KAWAZOE EXECUTIVE CO 0.50 X 0 0 0 MISTY TUFONO DIRECTOR 0.50 X 0 0 0 JON KOBAYASHI DIRECTOR 0.50 X 0 0 0 JOHN UEKAWA DIRECTOR 0.50 X 0 0 0 RANDY HIRAKI DIRECTOR 0.50 X 0 0 0 NEILL CHAR DIRECTOR 0.50 X 0 0 0 SCOTT HAYASHI TERM END JAN 2025 DIRECTOR 0.50 X 0 0 0 SHAUN USHIJIMA TERM BEG FEB 2025 DIRECTOR 0.50 X 0 0 0 false false false 141 HAWAII 735 BISHOP ST STE 320 HONOLULU HI 96813 MANAGEMENT FEE 1664740 WAIALAE COUNTRY CLUB 4997 KAHALA AVE HONOLULU HI 96816 COURSE RENTAL 505025 INPRODUCTION 4320 WINFIELD RD STE 325 WARRENVILLE IL 60555 TEMP STAGING 280513 EVENTWORKS LOCKBOX 674869 1200 E CAMPBELL RD 1200 E CAMPBELL ROAD SUITE 108 RICHARDSON TX 75081 TENTING & EVENT 253239 PRIVATE SECURITY GROUP PO BOX 25626 HONOLULU HI 96825 SECURITY SERVIC 210347 8 1786204 1786204 5529965 1786204 6936976 -1407011 379193 599006 599006 1466 1466 49476 49476 649948 599006 50942 0 1103446 1493323 567279 71569 255736 328240 320976 437544 165985 127636 23159 38349 2270596 2369025 116062 459068 686685 712863 802747 1171931 X 1467849 1197094 1467849 1197094 2270596 2369025 -270755 X false true X true false X 2654038 2238223 1531279 1650716 1786204 9860460 2654038 2238223 1531279 1650716 1786204 9860460 2301794 7558666 9860460 5529965 0.76660 0.71470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 165985 127636 38349 38349 X 379193 379193 379193 649948 649948 649948 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION EVALUATES UNCERTAIN INCOME TAX POSITIONS UTILIZING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL SETTLEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN AN INCOME TAX RETURN. AT MAY 31, 2025, MANAGEMENT BELIEVES THERE WERE NO MATERIAL UNCERTAIN INCOME TAX POSITIONS. THE 2022 TO 2025 TAX YEARS REMAIN OPEN FOR FEDERAL AND STATE TAX PURPOSES AT MAY 31, 2025. GOLF TOURNAMENT 7316169 1786204 5529965 1357711 270755 5308510 7316169 1786204 5529965 1357711 270755 5308510 6936976 -1407011 SCHEDULE G, PART IV PART II, LINE 9 OTHER DIRECT EXPENSES DETAIL OTHER DIRECT EXPENSES: 5,308,510.00 ADVERTISING: 78,873 BADGES/TICKETS: 28,518 BANK CHARGES: 2,050 CADDIE FEES: 25,350 CONSTRUCTION: 54,450 CONTRACT LABOR: 19,191 DEPRECIATION: 17,381 DREAM CUP TEE GIFTS: 52,789 ELECTRICAL - GROUND PREPARATION: 119,602 FOUNDERS AWARD: 62,000 GENERAL EXCISE TAX: 263,971 INSURANCE: 116,788 LICENSE, FEES AND TAXES: 14 OFFICE SUPPLIES: 10,375 ON COURSE OPERATIONS: 93,539 OTHER MEETINGS: 10,520 PARKING: 10,457 PGA PLAYER EXPENSES (SPLIT WITH FOOD AND BEVERAGES): 26,084 PGATTA MEETING: 1,030 PHOTOGRAPHY: 10,209 POSTER: 4,995 PRESS/MEDIA: 29,474 PRINTING: 23,887 PRO-AM DRAW PARTY: 54,000 PRO-AM GIFTS AND APPAREL: 216,226 PRO-AM SPONSOR EXPENSE: 6,283 PRO-AM TROPHIES: 3,074 PROGRAM: 20,161 PROMOTIONAL AND VIP GIFTS: 1,679,821 SALES COMMISSIONS - 141 PREMIERE: 458,458 SATELLITE PRO-AM: 97,740 SECURITY: 201,697 SIGNAGE: 75,092 TELEPHONE INSTALLATION AND RENTAL: 37,427 TOURNAMENT MANAGEMENT FEES - 141 PREMIERE: 1,206,282 TRAVEL: 14,261 VOLUNTEERS (SPLIT WITH FOOD AND BEVERAGES): 97,907 WAIALAE COUNTRY CLUB LABOR CHARGE: 78,534 false HAWAII COMMUNITY FOUNDATION 827 FORT STREET MALL HONOLULU HI 96813 990261283 501C3 520000 TO HELP HI FAMILIES POLYNESIAN FOOTBALL HALL OF FAME PO BOX 11266 HONOLULU HI 96828 463158865 501C3 50000 GEN PROGRAM SUPPORT HUNAKAI PARK ASSOCIATION 613 ULUMAIKA STREET HONOLULU HI 96816 990289545 501C3 10000 GEN PROGRAM SUPPORT 3 SCHEDULE I, PAGE 4, PART IV PART I, LINE 2: THE ORGANIZATION HAS PARTNERED WITH HAWAII COMMUNITY FOUNDATION (HCF) IN ITS ANNUAL CHARITABLE DISTRIBUTION. THE ORGANIZATION HAS MADE A MULTI-YEAR COMMITMENT TO SEVERAL CHARITABLE INITIATIVES THROUGH HCF IN THE DISTRIBUTION OF THE GRANTS AND IS COLLABORATING WITH HCF TO ENSURE IT MEETS THE ORGANIZATION'S CHARITABLE PLANS. THE ORGANIZATION IS IN COMMUNICATION WITH HCF ABOUT THE CHARITABLE PROGRESS. PART II, LINE 1(1), COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: HAWAII COMMUNITY FOUNDATION (H) PURPOSE OF GRANT OR ASSISTANCE: PARTNERSHIP TO HELP HAWAII'S FAMILIES TRANSITION OUT OF POVERTY, TO SUPPORT COMMUNITY-BASED SERVICES IN THEIR CARE FOR KUPUNA AND THEIR CAREGIVERS; AND TO INCREASE THE HEALTHY DEVELOPMENT OF UNDER-RESOURCED CHILDREN AGES 0-5. PART II, LINE 1(2), COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: POLYNESIAN FOOTBALL HALL OF FAME (H) PURPOSE OF GRANT OR ASSISTANCE: GENERAL PROGRAM SUPPORT FOR THE DONOR RECIPIENT. PART II, LINE 1(3), COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: HUNAKAI PARK ASSOCIATION (H) PURPOSE OF GRANT OR ASSISTANCE: GENERAL PROGRAM SUPPORT FOR THE DONOR RECIPIENT. FORM 990 - ORGANIZATION'S MISSION FRIENDS OF HAWAII CHARITIES ACTIVATES FINANCIAL RESOURCES FROM THE PRIVATE SECTOR AND SPIRITED VOLUNTEERISM FROM THE COMMUNITY, IN CONCERT WITH THE EXTRAORDINARY NATURAL RESOURCES OF THE STATE, TO PRODUCE SPORTS AND CULTURAL EVENTS THAT GENERATE FUNDS FOR QUALIFYING NOT-FOR-PROFIT ENDEAVORS IN HAWAII BENEFITING ITS WOMEN, CHILDREN, YOUTH, AND NEEDY, PRIMARILY IN THE AREAS OF INTERVENTION, HEALTH, AND EDUCATION. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS FOR THE SONY OPEN 2025 FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH 141 HAWAII, LLC (DOING BUSINESS AS "141 PREMIERE SPORTS AND ENTERTAINMENT") TO BE THE TOURNAMENT DIRECTOR. 141 HAWAII LLC MANAGES THE DAY TO DAY OPERATIONS FOR THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS DELEGATED THE REVIEW AND APPROVAL OF FORM 990 TO THE TREASURER. THE ORGANIZATION'S PRESIDENT AND TREASURER WORKED CLOSELY WITH AN INDEPENDENT OUTSIDE ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE TREASURER REVIEWED THE 990 PRIOR TO ITS PRESENTATION TO THE BOARD OF DIRECTORS. A COMPLETE COPY OF FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C AN INTERESTED PERSON SHALL PROMPTLY DISCLOSE TO THE BOARD OF DIRECTORS THE EXISTENCE OF A CONFLICT OF INTEREST AND ALL MATERIAL FACTS RELATING TO THE CONFLICT OF INTEREST. DIRECTORS, KEY EMPLOYEES, AND OFFICERS ARE ENCOURAGED TO DISCLOSE ANY ARRANGEMENTS WHICH MAY GIVE RISE TO THE APPEARANCE OF A CONFLICT OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST MAY ALSO BE RAISED BY ANY OTHER MEMBER OF THE BOARD OF DIRECTORS. AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD OF DIRECTORS, BUT AFTER SUCH PRESENTATION, THE INTERESTED PERSON SHALL RECUSE THEMSELVES FROM THE DISCUSSION OF, AND THE VOTE ON, THE ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OF DIRECTORS SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER FOHC IS ABLE TO OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS: THAT THE ARRANGEMENT IS IN FOHC'S BEST INTEREST, IS FAIR AND REASONABLE TO FOHC, AND WHETHER TO ENTER INTO THE ARRANGEMENT. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN: (A) THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A CONFLICT OF INTEREST AND THE NATURE OF THE CONFLICT OF INTEREST. (B) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSION AND VOTE RELATING TO THE ARRANGEMENT, THE CONTENT OF THE DISCUSSION (INCLUDING ANY ACTION TAKEN TO DETERMINE WHETHER THE CONFLICT OF INTEREST WAS IN FOHC'S BEST INTEREST AND ANY ALTERNATIVES TO THE PROPOSED ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. EACH TRUSTEE, DIRECTOR, KEY EMPLOYEE, OR OFFICER SHALL ANNUALLY FILL OUT A CONFLICT OF INTEREST STATEMENT. IN IT, THEY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON (I) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (II) HAS READ AND UNDERSTANDS THE POLICY, (III) AGREES TO COMPLY WITH THE POLICY, AND (IV) DISCLOSES ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST (AS DEFINED IN THE CONFLICT POLICY). FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION HAS AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE IN HONOLULU, HAWAII. FORM 990 AND 990-T AUDITED FINANCIAL STATEMENTS IRS DETERMINATION LETTER ARTICLES OF INCORPORATION AND BYLAWS CONFLICT OF INTEREST POLICY WHISTLEBLOWER POLICY