Nonprofit · EIN 81-3445347
HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION
Tax-exempt · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $132,043 | $118,774 | $13,269 | $300,298 | $0 | $300,298 |
| December 31, 2024 | 990 | $150,849 | $129,738 | $21,111 | $287,030 | $0 | $287,030 |
| December 31, 2023 | 990 | $142,262 | $132,181 | $10,081 | $265,919 | $0 | $265,919 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $124,432
- Program service revenue
- $0
- Investment income
- $7,611
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $27,169
- Salaries, compensation and benefits (total)
- $27,169
- Professional fundraising fees
- $0
- Legal fees
- $495
- Travel
- $952
- Program services (functional)
- $118,774
Balance sheet and other
- Total assets, start of year
- $287,030
- Total assets, end of year
- $300,298
- Total liabilities, end of year
- $0
- Net assets, end of year
- $300,298
- Net assets without donor restrictions
- $300,298
- Gross receipts
- $132,043
- Employees
- 0
- Volunteers
- 28
- Year formed
- 2016
- 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 |
|---|---|---|---|
| SHERYL MATSUOKA | EXECUTIVE DIRECTOR Trustee or director | 20 | $27,169 |
| KEITH MALLINI | CHAIRMAN / DIRECTOR Trustee or director, Officer | 2 | $0 |
| MARGARET MCKOIN | SECRETARY / DIRECTOR Trustee or director, Officer | 2 | $0 |
| TYLER ROUKEMA | TREASURER / DIRECTOR Trustee or director, Officer | 2 | $0 |
| PETER ABARCAR | DIRECTOR Trustee or director | 1 | $0 |
| JOY BARUA | DIRECTOR Trustee or director | 1 | $0 |
| KAINOA CARLSON | DIRECTOR Trustee or director | 1 | $0 |
| DAG FAUSTINO | DIRECTOR Trustee or director | 1 | $0 |
| KEITH GOMES | DIRECTOR Trustee or director | 1 | $0 |
| CHRIS LEE | DIRECTOR Trustee or director | 1 | $0 |
| DONALD MARUYAMA | DIRECTOR Trustee or director | 1 | $0 |
| MARLA MIYAMURA | DIRECTOR Trustee or director | 1 | $0 |
| TIM MOORE | DIRECTOR Trustee or director | 1 | $0 |
| HIDE SAKURAI | DIRECTOR Trustee or director | 1 | $0 |
| RYAN SHIMABUKURO | DIRECTOR Trustee or director | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FELIX TAI | DIRECTOR Trustee or director | 1 | $0 |
| ERIN YAGI | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHERYL MATSUOKA | EXECUTIVE DIRECTOR Trustee or director | 20 | $25,885 |
| KEITH MALLINI | CHAIRMAN / DIRECTOR Trustee or director, Officer | 2 | $0 |
| MARGARET MCKOIN | SECRETARY / DIRECTOR Trustee or director, Officer | 2 | $0 |
| TYLER ROUKEMA | TREASURER / DIRECTOR Trustee or director, Officer | 2 | $0 |
| PETER ABARCAR | DIRECTOR Trustee or director | 1 | $0 |
| JOY BARUA | DIRECTOR Trustee or director | 1 | $0 |
| JOHN BETTS | DIRECTOR Trustee or director | 1 | $0 |
| KAINOA CARLSON | DIRECTOR Trustee or director | 1 | $0 |
| DAG FAUSTINO | DIRECTOR Trustee or director | 1 | $0 |
| KEITH GOMES | DIRECTOR Trustee or director | 1 | $0 |
| CHRIS LEE | DIRECTOR Trustee or director | 1 | $0 |
| DONALD MARUYAMA | DIRECTOR Trustee or director | 1 | $0 |
| MARIA MIYAMURA | DIRECTOR Trustee or director | 1 | $0 |
| TIM MOORE | DIRECTOR Trustee or director | 1 | $0 |
| HIDE SAKURAI | DIRECTOR Trustee or director | 1 | $0 |
| RYAN SHIMABUKURO | DIRECTOR Trustee or director | 1 | $0 |
| RYAN WOODWARD | DIRECTOR Trustee or director | 1 | $0 |
| ERIN YAGI | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHERYL MATSUOKA | EXECUTIVE DIRECTOR Trustee or director | 20 | $25,131 |
| KEITH MALLINI | CHAIRMAN / DIRECTOR Trustee or director, Officer | 2 | $0 |
| MARGARET MCKOIN | SECRETARY / DIRECTOR Trustee or director, Officer | 2 | $0 |
| TYLER ROUKEMA | TREASURER / DIRECTOR Trustee or director, Officer | 2 | $0 |
| NATHAN OKINAKA | PAST CHAIR/DIRECTOR Trustee or director, Former | 1 | $0 |
| RYAN WOODWARD | DIRECTOR Trustee or director | 1 | $0 |
| JUSTIN MATSUKAWA | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER LEE | DIRECTOR Trustee or director | 1 | $0 |
| KAINOA CARLSON | DIRECTOR Trustee or director | 1 | $0 |
| CINDEE IZUO | DIRECTOR Trustee or director | 1 | $0 |
| MARLA MIYAMURA | DIRECTOR Trustee or director | 1 | $0 |
| DAG FAUSTINO | DIRECTOR Trustee or director | 1 | $0 |
| DON MARUYAMA | DIRECTOR Trustee or director | 1 | $0 |
| ERIN YAGI | DIRECTOR Trustee or director | 1 | $0 |
| JOHN RICHARDS | DIRECTOR Trustee or director | 1 | $0 |
| HIDE SAKURAI | DIRECTOR Trustee or director | 1 | $0 |
| JENNIFER AKIYOSHI | DIRECTOR Trustee or director | 1 | $0 |
| LIANA APELU | DIRECTOR Trustee or director | 1 | $0 |
| JOHN BETTS | DIRECTOR Trustee or director | 1 | $0 |
| KEITH GOMES | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN NAGAI | DIRECTOR Trustee or director | 1 | $0 |
| RYAN SHIMABUKURO | DIRECTOR Trustee or director | 1 | $0 |
| ETHAN WEST | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2909 WAIALAE AVE, HONOLULU, HI 96826-1833
- In care of
- % GREGG FRASER
- Mailing address (990-N for 2018)
- PO Box 11295, Honolulu HI 96828
- Principal officer (990 for 2025)
- KEITH MALLINI, 2909 WAIALAE AVE 44, HONOLULU, HI 968261833
- Principal officer (990-N for 2018)
- Holly Kessler, PO Box 11295, Honolulu HI 96828
- Signed the 990
- KEITH MALLINI, CHAIRMAN
- Phone
- (808) 321-1900
- Website
- www.hraef.org
- Return prepared by
- SMALL BUSINESS SERVICES
Mission
The mission of the Hawaii Restaurant Association Educational Foundation (HRAEF)is to enhance the restaurant and foodservice industries.
Program accomplishments
- FOODSERVICE INDUSTRY SUPPORT AND EDUCATIONExpenses $118,774 · grants $64,893 · revenue $132,043
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
- 81-3445347
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $300,298
- Income (IRS master file)
- $132,043
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $132,043 | $118,774 | $300,298 | XML |
| 990 | December 2024 | $150,849 | $129,738 | $287,030 | XML |
| 990 | December 2023 | $142,262 | $132,181 | $265,919 | XML |
| 990 | December 2022 | $146,338 | $85,424 | $255,838 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Holly Kessler | December 31, 2018 | ≤ $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 81-3445347).
Questions about HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION
- What is the EIN of HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION?
- The employer identification number (EIN) of HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION is 81-3445347.
- Is HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII RESTAURANT ASSOCIATION EDUCATIONAL 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 RESTAURANT ASSOCIATION EDUCATIONAL 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 RESTAURANT ASSOCIATION EDUCATIONAL 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 RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION?
- The 990 for the year ended December 31, 2025 names KEITH MALLINI.
- Who are the officers and directors of HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $27,169 (SHERYL MATSUOKA, EXECUTIVE DIRECTOR).
- How much revenue does HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $132,043, expenses of $118,774 and total assets of $300,298 at year end.
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