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Nonprofit · EIN 27-4596061

HANALEI RIVER HERITAGE FOUNDATION

Tax-exempt (reinstated) · HANALEI, HI 96714

Financials

$155K$194K2023$167K$166K2024$258K$169K2025
Revenue Expenses · by fiscal year end
Financials of HANALEI RIVER HERITAGE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$257,651$168,584$89,067$109,433$6,123$103,310
December 31, 2024990-PF$166,863$166,111$752$15,255$1,091$14,164
December 31, 2023990-PF$154,807$193,588-$38,781$20,498$7,076$13,422
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$180,200
Interest
$394
Net gain from sales of assets
$77,057

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$42,080
Disbursements for charitable purposes
$168,584
Excise tax on investment income
$5

Balance sheet and other

Total assets, start of year
$15,255
Total assets, end of year
$109,433
Total liabilities, end of year
$6,123
Net assets, end of year
$103,310
Fair market value of assets
$109,433
Qualifying distributions
$168,584
Net investment income
$394

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.

NameTitleHours / weekCompensation
KAMEHALOHA SMITH
PO BOX 988, HANALEI, HI 96714
CEO/DIRECTOR40$42,080
ALLEN HOE
PO BOX 988, HANALEI, HI 96714
PRESIDENT1$0
MICHAEL SHEEHAN
PO BOX 988, HANALEI, HI 96714
VP1$0
JULIETTE SHEEHAN
PO BOX 988, HANALEI, HI 96714
TREAS/SEC5$0
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
KAMEHALOHA SMITH
PO BOX 988, HANALEI, HI 96714
CEO/DIRECTOR40$54,251
ALLEN HOE
PO BOX 988, HANALEI, HI 96714
PRESIDENT1$0
MICHAEL SHEEHAN
PO BOX 988, HANALEI, HI 96714
VP1$0
JULIETTE SHEEHAN
PO BOX 988, HANALEI, HI 96714
TREAS/SEC2$0
KAHU KAWENA KAULILI
PO BOX 988, HANALEI, HI 96714
DIRECTOR1$0
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
KAMEHALOHA SMITH
PO BOX 988, HANALEI, HI 96714
CEO/DIRECTOR40$38,893
ALLEN HOE
PO BOX 988, HANALEI, HI 96714
PRESIDENT1$0
MICHAEL SHEEHAN
PO BOX 988, HANALEI, HI 96714
VP1$0
JULIETTE SHEEHAN
PO BOX 988, HANALEI, HI 96714
TREAS/SEC2$0
KAHU KAWENA KAULILI
PO BOX 988, HANALEI, HI 96714
DIRECTOR1$0

Address and contacts

Address (IRS master file)
PO BOX 988, HANALEI, HI 96714-0988
Signed the 990-PF
JULIETTE SHEEHAN, TREAS/SEC
Phone
(808) 212-4356
Return prepared by
JAY MIYAKI CPA 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
27-4596061
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2013
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$109,433
Income (IRS master file)
$257,651

Revocation and reinstatement

Exemption revoked
May 15, 2012
Posted by the IRS
February 11, 2013
Reinstated
Effective May 15, 2012

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$257,651$168,584$109,433XML
990-PFDecember 2024$166,863$166,111$15,255XML
990-PFDecember 2023$154,807$193,588$20,498XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 27-4596061).

Questions about HANALEI RIVER HERITAGE FOUNDATION

What is the EIN of HANALEI RIVER HERITAGE FOUNDATION?
The employer identification number (EIN) of HANALEI RIVER HERITAGE FOUNDATION is 27-4596061.
Is HANALEI RIVER HERITAGE FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
Are donations to HANALEI RIVER HERITAGE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does HANALEI RIVER HERITAGE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of HANALEI RIVER HERITAGE 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 HANALEI RIVER HERITAGE 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 HANALEI RIVER HERITAGE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $42,080 (KAMEHALOHA SMITH, CEO/DIRECTOR).
How much revenue does HANALEI RIVER HERITAGE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $257,651, expenses of $168,584 and total assets of $109,433 at year end.

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