Nonprofit · EIN 55-0911478
HAWAII CULINARY EDUCATION FOUNDATION
Tax-exempt · HONOLULU, HI 96802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $305,065 | $77,845 | $227,220 | $241,026 | $0 | $241,026 |
| December 31, 2024 | 990-EZ | $43,309 | $81,590 | -$38,281 | $13,806 | – | $13,806 |
| December 31, 2023 | 990-EZ | $81,550 | $86,455 | -$4,905 | $51,837 | $0 | $51,837 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $283,892
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $21,173
- Other revenue
- $21,173
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $52,038
- Salaries, compensation and benefits (total)
- $52,038
- Professional fundraising fees
- $0
- Accounting fees
- $2,173
- Travel
- $17,886
- Program services (functional)
- $73,953
- Management and general (functional)
- $3,892
Balance sheet and other
- Total assets, start of year
- $13,806
- Total assets, end of year
- $241,026
- Total liabilities, end of year
- $0
- Net assets, end of year
- $241,026
- Gross receipts
- $322,296
- Employees
- 0
- Volunteers
- 50
- Year formed
- 2005
- 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 |
|---|---|---|---|
| HAYLEY MATSON-MATHES | EXECUTIVE DI Officer | 40 | $57,925 |
| TOM MULLEN | CHAIRMAN/TRE Trustee or director, Officer | 3 | $0 |
| JEANINE OGAWA | SECRETARY Trustee or director, Officer | 1 | $0 |
| GARY MANAGO | DIRECTOR Trustee or director | 1 | $0 |
| GEORGE MAVROTHALASSITIS | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE KARR-UEOKA | DIRECTOR Trustee or director | 1 | $0 |
| JOAN NAMKOONG | DIRECTOR Trustee or director | 1 | $0 |
| ALAN TSUCHIYAMA | DIRECTOR Trustee or director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HAYLEY MATSON-MATHES | EXECUTIVE DI | 40 | $41,127 |
| TOM MULLIN | CHAIRMAN/TRE | 3 | $0 |
| JEANINE OGAWA | SECRETARY | 1 | $0 |
| GARY MANAGO | DIRECTOR | 1 | $0 |
| GEORGE MAVROTHALASSTIS | DIRECTOR | 1 | $0 |
| MICHELLE KARR-UEOKA | DIRECTOR | 1 | $0 |
| JOAN NAMKOONG | DIRECTOR | 1 | $0 |
| ALAN TSUCHIYAMA | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HAYLEY MATSON-MATHES | CULINARY ADVISOR | 3 | $51,048 |
| GARY MANAGO | DIRECTOR | 1 | $0 |
| GEORGE MAVROTHALASSISTIS | DIRECTOR | 1 | $0 |
| TOM MULLEN | CHAIRMAN/TREASURER/DIRECTO | 3 | $0 |
| JOAN NAMKOONG | DIRECTOR | 1 | $0 |
| JEANINE OGAWA | SECRETARY/DIRECTOR | 1 | $0 |
| ALAN TSUCHIYAMA | DIRECTOR | 1 | $0 |
| MICHELLE KARR-UEOKA | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3108, HONOLULU, HI 96802-3108
- In care of
- % JOHN ALVES
- Principal officer (990 for 2025)
- HAYLEY MATSON-MATHES, C/O PO BOX 3108, HONOLULU, HI 96802
- Signed the 990
- TOM MULLEN, CHAIRMAN/TREASURER
- Phone
- (808) 941-9088
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
THE HAWAII CULINARY EDUCATION FOUNDATION'S (HCEF) MISSION IS TO PROVIDE HAWAIIS CULINARY STUDENTS AND PROFESSIONALS 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. HCEF IS DEDICATED TO THE DEVELOPMENT AND SUPPORT OF CULINARY TRAINING PROGRAMS THROUGHOUT THE STATE OF HAWAII TO PROMOTE HAWAII'S 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. HCEF COORDINATES 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.
Program accomplishments
- 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 HCEF PROGRAMS SUCH AS THE FOLLOWING: 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 CULINARY MENTORING PROGRAMS 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 EDUCATIONExpenses $73,953
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 55-0911478
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $241,026
- Income (IRS master file)
- $322,296
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $305,065 | $77,845 | $241,026 | XML |
| 990-EZ | December 2024 | $43,309 | $81,590 | $13,806 | XML |
| 990-EZ | December 2023 | $81,550 | $86,455 | $51,837 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 55-0911478).
Questions about HAWAII CULINARY EDUCATION FOUNDATION
- What is the EIN of HAWAII CULINARY EDUCATION FOUNDATION?
- The employer identification number (EIN) of HAWAII CULINARY EDUCATION FOUNDATION is 55-0911478.
- Is HAWAII CULINARY EDUCATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to HAWAII CULINARY EDUCATION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII CULINARY EDUCATION FOUNDATION 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 CULINARY EDUCATION 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 HAWAII CULINARY EDUCATION FOUNDATION 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 CULINARY EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 names HAYLEY MATSON-MATHES.
- Who are the officers and directors of HAWAII CULINARY EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $57,925 (HAYLEY MATSON-MATHES, EXECUTIVE DI).
- How much revenue does HAWAII CULINARY EDUCATION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $305,065, expenses of $77,845 and total assets of $241,026 at year end.
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