Nonprofit · EIN 47-3731349
LAWAKUA CHARITABLE FUND
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $549,491 | $313,305 | $236,186 | $2,345,424 | $7,523 | $2,337,901 |
| December 31, 2023 | 990 | $548,935 | $309,138 | $239,797 | $2,276,937 | $4,464 | $2,272,473 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $181,700
- Program service revenue
- $0
- Investment income
- $367,152
- Net gain from sales of assets
- $304,211
- Other revenue
- $639
Expenses
- Grants and similar amounts paid
- $128,052
- Other salaries and wages
- $78,960
- Salaries, compensation and benefits (total)
- $96,331
- Professional fundraising fees
- $0
- Accounting fees
- $31,356
- Occupancy
- $4,699
- Program services (functional)
- $232,035
- Management and general (functional)
- $81,270
Balance sheet and other
- Total assets, start of year
- $2,276,937
- Total assets, end of year
- $2,345,424
- Total liabilities, end of year
- $7,523
- Net assets, end of year
- $2,337,901
- Publicly traded securities
- $2,084,848
- Net assets without donor restrictions
- $2,132,567
- Net assets with donor restrictions
- $205,334
- Gross receipts
- $1,991,938
- Employees
- 6
- Volunteers
- 20
- Year formed
- 2015
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATTHEW LEVI | PRESIDENT AND CHAIRMAN OF THE BOARD Trustee or director, Officer | 10 | $0 |
| NICK DREHER | VICE CHAIRMAN Trustee or director, Officer | 0.5 | $0 |
| ALEXANDER FERGUS | TREASURER Trustee or director, Officer | 0.5 | $0 |
| LAUREN NAHME | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| AISHA ISHIDA | DIRECTOR Trustee or director | 0.5 | $0 |
| CORBETT KALAMA | DIRECTOR Trustee or director | 0.5 | $0 |
| GARY OKAMOTO | DIRECTOR Trustee or director | 0.5 | $0 |
| LARRY RODRIGUEZ | DIRECTOR Trustee or director | 0.5 | $0 |
| MAHINA HUGO | DIRECTOR Trustee or director | 0.5 | $0 |
| MARC TILKER | DIRECTOR Trustee or director | 0.5 | $0 |
| MARK BROWING | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE JONES | DIRECTOR Trustee or director | 0.5 | $0 |
| SARA AYABE | DIRECTOR Trustee or director | 0.5 | $0 |
| SHARON SHIROMA BROWN | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATTHEW LEVI | PRESIDENT AND CHAIRMAN OF THE BOARD Trustee or director, Officer | 10 | $0 |
| NICK DREHER | VICE CHAIRMAN Trustee or director, Officer | 0.5 | $0 |
| ALEXANDER FERGUS | TREASURER Trustee or director, Officer | 0.5 | $0 |
| LAUREN NAHME | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| SARA AYABE | DIRECTOR Trustee or director | 0.5 | $0 |
| MAHINA HUGO | DIRECTOR Trustee or director | 0.5 | $0 |
| AISHA ISHIDA | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE JONES | DIRECTOR Trustee or director | 0.5 | $0 |
| CORBETT KALAMA | DIRECTOR Trustee or director | 0.5 | $0 |
| GARY OKAMOTO | DIRECTOR Trustee or director | 0.5 | $0 |
| LARRY RODRIGUEZ | DIRECTOR Trustee or director | 0.5 | $0 |
| SHARON SHIROMA BROWN | DIRECTOR Trustee or director | 0.5 | $0 |
| MARC TILKER | DIRECTOR Trustee or director | 0.5 | $0 |
| RICHARD GUSHMAN | FORMER DIRECTOR Trustee or director | 0.5 | $0 |
| ELLIOT LODEN | FORMER DIRECTOR Trustee or director | 0.5 | $0 |
| DUNCAN MACNAUGHTON | FORMER DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 737 BISHOP ST STE 1875, HONOLULU, HI 96813-3202
- Mailing address (990-N for 2015)
- 737 BISHOP STREET SUITE 1875, HONOLULU HI 96813
- Principal officer (990 for 2024)
- MATTHEW LEVI, 737 BISHOP ST 1875, HONOLULU, HI 96813
- Principal officer (990-N for 2015)
- MATTHEW LEVI, 737 BISHOP STREET SUITE 1875, HONOLULU HI 96813
- Signed the 990
- MATTHEW LEVI, PRESIDENT AND CHAIRMAN OF THE BOARD
- Phone
- (808) 286-9228
- Website
- WWW.LAWAKUA.ORG
- Return prepared by
- CW ASSOCIATES CPAS
Mission
THE ORGANIZATION USES MARTIAL ARTS TO TEACH CONFIDENCE, COORDINATION, STRUCTURE, AND DISCIPLINE TO YOUTH, WITH A FOCUS ON AT-RISK AND LOW-INCOME CHILDREN AND TO GUIDE DISADVANTAGED YOUTHS TO A MORE HOPEFUL FUTURE. THE ORGANIZATION ALSO PROVIDES EDUCATIONAL ASSISTANCE, SUCH AS TUITION PAYMENTS AND OTHER SCHOOL COSTS.
Program accomplishments
- LAWAKUA CHARITABLE FUND RECRUITS AT-RISK AND LOW-INCOME CHILDREN TO JOIN ITS MARTIAL ARTS CLUB. THEY LEARN DISCIPLINE, HARD WORK, SELF-DEFENSE, TEAM COLLABORATION, AND RESPECT FOR OTHERS. THE ORGANIZATION ALSO USES MARTIAL ARTS TO INSTILL CONFIDENCE, COORDINATION, AND STRUCTURE TO GUIDE YOUTH AND PROVIDE THEM WITH EDUCATIONAL ASSISTANCE, SUCH AS TUITION PAYMENTS, SCHOOL SUPPLIES, SCHOOL BOOKS, UNIFORMS AND MEALS. THE ORGANIZATION ALSO PROVIDES ALL OF THE NECESSARY MARTIAL ARTS EQUIPMENT AND GEAR FOR THE CHILDREN WHO ARE PARTICIPATING IN THE PROGRAM.IN-PERSON KAJUKENBO CLASSES STARTED UP AGAIN IN 2022 AND NOW ARE HELD THREE TIMES A WEEK ON TUESDAYS, FRIDAYS AND SATURDAYS. COVID VACCINATIONS ARE REQUIRED FOR ALL PARTICIPANTS. CLASSES WERE HELD AT KUHIO PARK TERRACE ONLY, AND NO LONGER OFFERED AT PALAMA SETTLEMENT AND HALAWA HOUSING. MID 2022, A THIRD CLASS WAS ADDED ON TUESDAYS. VIRTUAL TUTORING SERVICES CONTINUED AS STUDENTS PREFERRED VIRTUAL OVER IN-PERSON SESSIONS.Expenses $232,035 · grants $128,052 · revenue $639
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 | Not 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
- 47-3731349
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $2,345,424
- Income (IRS master file)
- $1,991,938
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $549,491 | $313,305 | $2,345,424 | XML |
| 990 | December 2023 | $548,935 | $309,138 | $2,276,937 | XML |
| 990 | December 2022 | $530,394 | $269,708 | $1,895,406 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: MATTHEW LEVI | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 47-3731349).
Questions about LAWAKUA CHARITABLE FUND
- What is the EIN of LAWAKUA CHARITABLE FUND?
- The employer identification number (EIN) of LAWAKUA CHARITABLE FUND is 47-3731349.
- Is LAWAKUA CHARITABLE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to LAWAKUA CHARITABLE FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAWAKUA CHARITABLE FUND 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 LAWAKUA CHARITABLE FUND 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 LAWAKUA CHARITABLE FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LAWAKUA CHARITABLE FUND?
- The 990 for the year ended December 31, 2024 names MATTHEW LEVI.
- Who are the officers and directors of LAWAKUA CHARITABLE FUND?
- The 990 for the year ended December 31, 2024 lists 14 people; 0 received compensation from the organization.
- How much revenue does LAWAKUA CHARITABLE FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $549,491, expenses of $313,305 and total assets of $2,345,424 at year end.
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