Nonprofit · EIN 23-7057621
HAWAII RESTAURANT ASSOCIATION
Tax-exempt · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $813,319 | $616,094 | $197,225 | $550,162 | $61,974 | $488,188 |
| December 31, 2024 | 990 | $540,125 | $524,414 | $15,711 | $460,750 | $169,819 | $290,931 |
| December 31, 2023 | 990 | $476,637 | $402,987 | $73,650 | $1,341,705 | $1,063,209 | $278,496 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $275,983
- Membership dues
- $203,937
- Program service revenue
- $532,234
- Investment income
- $5,102
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $4,600
- Compensation of officers, directors and key employees
- $177,884
- Salaries, compensation and benefits (total)
- $177,884
- Professional fundraising fees
- $0
- Legal fees
- $5,073
- Accounting fees
- $6,155
- Occupancy
- $9,784
- Travel
- $10,416
- Program services (functional)
- $616,094
Balance sheet and other
- Total assets, start of year
- $460,750
- Total assets, end of year
- $550,162
- Total liabilities, end of year
- $61,974
- Net assets, end of year
- $488,188
- Net assets without donor restrictions
- $488,188
- Gross receipts
- $813,319
- Employees
- 0
- Volunteers
- 24
- Year formed
- 1949
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATSUOKA SHERYL | PRESIDENT / CEO Trustee or director, Officer | 40 | $132,908 |
| PALMER MIKE | CHAIRMAN Trustee or director, Officer | 8 | $0 |
| HUANG ANDY | PAST CHAIRMAN Trustee or director, Officer | 2 | $0 |
| GARRICK TAMBARA | TREASURER/SECRETARY Trustee or director, Officer | 8 | $0 |
| AGUINALDO JESSE | DIRECTOR Trustee or director | 2 | $0 |
| AUGUSTIN KIA | DIRECTOR Trustee or director | 2 | $0 |
| ASATO MATTHEW | DIRECTOR Trustee or director | 2 | $0 |
| BARBERI JAVIER | DIRECTOR Trustee or director | 2 | $0 |
| BOLIA ALESSANDRO | DIRECTOR Trustee or director | 2 | $0 |
| HO TIMOTHY | DIRECTOR Trustee or director | 2 | $0 |
| JANUSZEWSKI TIM | DIRECTOR Trustee or director | 2 | $0 |
| JONES TOM | DIRECTOR Trustee or director | 2 | $0 |
| KANESHIRO JAY | DIRECTOR Trustee or director | 2 | $0 |
| KO RYAN | DIRECTOR Trustee or director | 2 | $0 |
| KOEPPENKASTROP FELIX | DIRECTOR Trustee or director | 2 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KWOK AVE | DIRECTOR Trustee or director | 2 | $0 |
| MALLINI KEITH | DIRECTOR Trustee or director | 2 | $0 |
| MAPLES GREG | DIRECTOR Trustee or director | 2 | $0 |
| MURPHY DON | DIRECTOR Trustee or director | 2 | $0 |
| OHTA EDWIN | DIRECTOR Trustee or director | 2 | $0 |
| ROUKEMA TYLER | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA ALISON | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA KATHERINE | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA RYAN | DIRECTOR Trustee or director | 2 | $0 |
| WANG TINA | DIRECTOR Trustee or director | 2 | $0 |
| WARE NICOLAS | DIRECTOR Trustee or director | 2 | $0 |
| WONG ANTHONY | DIRECTOR Trustee or director | 2 | $0 |
| WONG NICHOLAS | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 27 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATSUOKA SHERYL | PRESIDENT / CEO Trustee or director, Officer | 40 | $120,792 |
| HUANG ANDY | CHAIRMAN Trustee or director, Officer | 8 | $0 |
| PALMER MIKE | INCOMING CHAIR Officer | 8 | $0 |
| GARRICK TAMBARA | TREASURER/SECRETARY Trustee or director, Officer | 8 | $0 |
| AGUINALDO JESSE | DIRECTOR Trustee or director | 2 | $0 |
| AUGUSTIN KIA | DIRECTOR Trustee or director | 2 | $0 |
| ASATO MATTHEW | DIRECTOR Trustee or director | 2 | $0 |
| BARBERI JAVIER | DIRECTOR Trustee or director | 2 | $0 |
| BOLIA ALESSANDRO | DIRECTOR Trustee or director | 2 | $0 |
| IGARASHI KIYOSHI | DIRECTOR Trustee or director | 2 | $0 |
| JANUSZEWSKI TIM | DIRECTOR Trustee or director | 2 | $0 |
| JONES TOM | DIRECTOR Trustee or director | 2 | $0 |
| KANESHIRO JAY | DIRECTOR Trustee or director | 2 | $0 |
| KOEPPENKASTROP FELIX | DIRECTOR Trustee or director | 2 | $0 |
| LIM VICTOR | DIRECTOR Trustee or director | 2 | $0 |
| MALLINI KEITH | DIRECTOR Trustee or director | 2 | $0 |
| MAPLES GREG | DIRECTOR Trustee or director | 2 | $0 |
| MURPHY DON | DIRECTOR Trustee or director | 2 | $0 |
| OHTA EDWIN | DIRECTOR Trustee or director | 2 | $0 |
| ROUKEMA TYLER | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA ALISON | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA KATHERINE | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA RYAN | DIRECTOR Trustee or director | 2 | $0 |
| WANG TINA | DIRECTOR Trustee or director | 2 | $0 |
| WARE NICOLAS | DIRECTOR Trustee or director | 2 | $0 |
| WONG ANTHONY | DIRECTOR Trustee or director | 2 | $0 |
| WONG NICHOLAS | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 27 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATSUOKA SHERYL | EXECUTIVE DIRECTOR Trustee or director | 40 | $124,407 |
| KWOK AVE | CHAIRMAN Officer | 8 | $0 |
| HUANG ANDY | INCOMING CHAIR Officer | 8 | $0 |
| GARRICK TAMBARA | SECRETARY Officer | 8 | $0 |
| SOON KAHILI | TREASURER Officer | 8 | $0 |
| AGUINALDO JESSE | DIRECTOR Trustee or director | 2 | $0 |
| AHLO KEONI | DIRECTOR Trustee or director | 2 | $0 |
| ANDERSON LEE | DIRECTOR Trustee or director | 2 | $0 |
| AOKI NOA | DIRECTOR Trustee or director | 2 | $0 |
| BARBERI JAVIER | DIRECTOR Trustee or director | 2 | $0 |
| JANUSZEWSKI TIM | DIRECTOR Trustee or director | 2 | $0 |
| JONES TOM | DIRECTOR Trustee or director | 2 | $0 |
| KOEPPENKASTROP FELIX | DIRECTOR Trustee or director | 2 | $0 |
| LIM VICTOR | DIRECTOR Trustee or director | 2 | $0 |
| MALLINI KEITH | DIRECTOR Trustee or director | 2 | $0 |
| MURPHY DON | DIRECTOR Trustee or director | 2 | $0 |
| PAIK-ROSA CONAN | DIRECTOR Trustee or director | 2 | $0 |
| PALMER MIKE | DIRECTOR Trustee or director | 2 | $0 |
| ROUKEMA TYLER | DIRECTOR Trustee or director | 2 | $0 |
| SKEDELESKI MICHAEL | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA ALISON | DIRECTOR Trustee or director | 2 | $0 |
| TANAKA KATHERINE | DIRECTOR Trustee or director | 2 | $0 |
| WANG TINA | DIRECTOR Trustee or director | 2 | $0 |
| WARE NICOLAS | DIRECTOR Trustee or director | 2 | $0 |
| WONG ANTHONY | DIRECTOR Trustee or director | 2 | $0 |
| WONG NICHOLAS | DIRECTOR Trustee or director | 2 | $0 |
| YOKOTA PAUL | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2909 WAIALAE AVE, HONOLULU, HI 96826-1833
- Principal officer (990 for 2025)
- MICHAEL PALMER, 2909 WAIALAE AVE 22, HONOLULU, HI 96826
- Signed the 990
- MICHAEL PALMER, CHAIRMAN
- Phone
- (808) 944-9105
- Return prepared by
- SMALL BUSINESS SERVICES
Mission
THE HAWAII RESTAURANT ASSOCIATION IS THE ORGANIZATION UNIFYING, REPRESENTING AND SUPPORTING THE HAWAII RESTAURANT AND FOOD SERVICE INDUSTRY.
Program accomplishments
- THE HAWAII RESTAURANT ASSOCIATION ALSO HOLDS AN ANNUAL HALL OF FAME INDUCTION DINNER TO PROMOTE LEADERS WITHIN THE INDUSTRY.
- THE HAWAII RESTAURANT ASSOCIATION HOLDS AN ANNUAL GOLF TOURNAMENT TO ENCOURAGE ITS MEMBERS TO SOCIALIZE AND SHARE KNOWLEDGE WITHIN THE INDUSTRY.
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 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7057621
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $550,162
- Income (IRS master file)
- $813,319
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $813,319 | $616,094 | $550,162 | XML |
| 990 | December 2024 | $540,125 | $524,414 | $460,750 | XML |
| 990 | December 2023 | $476,637 | $402,987 | $1,341,705 | XML |
| 990 | December 2022 | $411,853 | $354,637 | $507,886 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 23-7057621).
Questions about HAWAII RESTAURANT ASSOCIATION
- What is the EIN of HAWAII RESTAURANT ASSOCIATION?
- The employer identification number (EIN) of HAWAII RESTAURANT ASSOCIATION is 23-7057621.
- Is HAWAII RESTAURANT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1970.
- Are donations to HAWAII RESTAURANT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAWAII RESTAURANT ASSOCIATION 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 HAWAII RESTAURANT ASSOCIATION 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 HAWAII RESTAURANT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HAWAII RESTAURANT ASSOCIATION?
- The 990 for the year ended December 31, 2025 names MICHAEL PALMER.
- Who are the officers and directors of HAWAII RESTAURANT ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 28 people; 1 received compensation from the organization, the highest $132,908 (MATSUOKA SHERYL, PRESIDENT / CEO).
- How much revenue does HAWAII RESTAURANT ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $813,319, expenses of $616,094 and total assets of $550,162 at year end.
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