Nonprofit · EIN 80-0410125
HAMAKUA YOUTH FOUNDATION
Tax-exempt · HONOKAA, HI 96727
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $493,040 | $269,166 | $223,874 | $1,116,542 | $476,317 | $640,225 |
| December 31, 2024 | 990 | $288,416 | $254,264 | $34,152 | $892,668 | $476,317 | $416,351 |
| December 31, 2023 | 990 (amended) | $271,377 | $209,817 | $61,560 | $858,610 | $446,259 | $412,351 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $245,705
- of which government grants
- $18,000
- Program service revenue
- $243,053
- Investment income
- $4,282
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $152,667
- Salaries, compensation and benefits (total)
- $185,781
- Professional fundraising fees
- $0
- Legal fees
- $1,223
- Accounting fees
- $8,812
- Occupancy
- $15,489
- Travel
- $1,682
- Program services (functional)
- $186,761
- Management and general (functional)
- $78,787
- Fundraising (functional)
- $3,618
Balance sheet and other
- Total assets, start of year
- $892,668
- Total assets, end of year
- $1,116,542
- Total liabilities, end of year
- $476,317
- Net assets, end of year
- $640,225
- Land, buildings and equipment
- $684,502
- Publicly traded securities
- $22,402
- Net assets without donor restrictions
- $22,709
- Net assets with donor restrictions
- $617,516
- Gross receipts
- $493,040
- Employees
- 5
- Year formed
- 2009
- 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 |
|---|---|---|---|
| Jonathan Zeichner | Director Trustee or director | 5 | $0 |
| Kauakea Winston | Director Trustee or director | 5 | $0 |
| Teresa Sugg | President Officer | 10 | $0 |
| Jack Zimmerman | Vice President Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jonathan Zeichner | Director Trustee or director | 5 | $0 |
| Kauakea Winston | Director Trustee or director | 5 | $0 |
| Teresa Sugg | President Officer | 10 | $0 |
| Jack Zimmerman | Vice President Officer | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tami Winston | Board Member Trustee or director | 5 | $0 |
| Jonathan Zeichner | Board Member Trustee or director | 5 | $0 |
| Maurice Miranda | Treasurer Officer | 5 | $0 |
| Teresa Sugg | President Officer | 10 | $0 |
| Jack Zimmerman | Vice President Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 381, HONOKAA, HI 96727-0381
- In care of
- % TERESA SUGG
- Signed the 990
- TERESA SUGG, President
- Phone
- (808) 775-0976
- Website
- hamakuayouthcenter.net
- Return prepared by
- Schumacher Tax & Accounting PC
Mission
To open doorways to the world by sharing life skills rooted in the hawaiian values of kuleana, aloha, laulima and mahalo. We provide primarily after school and intersession activities including homework help, arts and crafts and physical activities mostly to elementary students.
Program accomplishments
- The Hamakua Youth Center offers low cost after school alternatives and summer programs for at-risk youth from across the Hamakua district. Our staff and volunteers take a personal approach to every youth entering the door, with an emphasis on life-long learning and building self-esteem. In 2025, HYC has: Partnered with the Honoka?a Business Association to provide three graduating Honokaa High seniors with scholarships to attend college or a career/technical program of their choice In 2025, we began a new Athletics Initiative: This year, we launched Pu?uwai Volleyball Club, serving 34 youth, where youth can stay active, gain confidence, build leadership skills, and strengthen peer connections. Cultural Connections Summer program 2025 Served 20 keiki & opio and conducted 5 huakai (field trips), focusing on Hawaiis Mauka to Makai ecosystem. Hamakua Youth Foundation distributed 180 Kokua bags with fresh veggie and protein to youth and families.Expenses $186,761
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
- 80-0410125
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $1,116,542
- Income (IRS master file)
- $493,040
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $493,040 | $269,166 | $1,116,542 | IRS |
| 990 | December 2024 | $288,416 | $254,264 | $892,668 | IRS |
| 990 | December 2023 | $271,377 | $209,817 | $858,610 | XML |
| 990 | December 2022 | $267,560 | $254,571 | $900,334 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 80-0410125).
Questions about HAMAKUA YOUTH FOUNDATION
- What is the EIN of HAMAKUA YOUTH FOUNDATION?
- The employer identification number (EIN) of HAMAKUA YOUTH FOUNDATION is 80-0410125.
- Is HAMAKUA YOUTH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to HAMAKUA YOUTH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAMAKUA YOUTH 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 HAMAKUA YOUTH 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 HAMAKUA YOUTH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of HAMAKUA YOUTH FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does HAMAKUA YOUTH FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $493,040, expenses of $269,166 and total assets of $1,116,542 at year end.
Other nonprofits in HONOKAA
- HAWAII YOUTH RODEO OHANA EIN 87-2684791 · last filed 990-N for 2024
- HAMAKUA HEALTH CENTER INC EIN 99-0115515 · last filed 990 for 2024
- NORTH HAWAII HERITAGE FOUNDATION EIN 85-3860052 · last filed 990 for 2025
- KA HALE O NA KEIKI INC EIN 99-0350538 · last filed 990 for 2025
- HAWAII SADDLE CLUB EIN 16-1714246 · last filed 990-EZ for 2025
- HAMAKUA HARVEST INC EIN 45-3200005 · last filed 990-EZ for 2024
- SARADA RAMAKRISHNA VIVEKANANDA ASSOCIATIONS EIN 93-1153311 · last filed 990-EZ for 2024
- HLP HAMAKUA COMMUNITY FOUNDATION EIN 31-1681266 · last filed 990-PF for 2024