Nonprofit · EIN 85-3860052
NORTH HAWAII HERITAGE FOUNDATION
Tax-exempt · HONOKAA, HI 96727
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $480,564 | $214,962 | $265,602 | $748,813 | $0 | $748,813 |
| December 31, 2024 | 990 | $298,274 | $223,001 | $75,273 | $483,211 | $0 | $483,211 |
| December 31, 2023 | 990 | $524,994 | $124,226 | $400,768 | $407,302 | $0 | $407,302 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $282,952
- of which government grants
- $20,000
- Program service revenue
- $30,935
- Investment income
- $165,189
- Net gain from sales of assets
- $160,864
- Net income from fundraising events
- $1,488
- Other revenue
- $1,488
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $80,967
- Salaries, compensation and benefits (total)
- $109,174
- Professional fundraising fees
- $0
- Accounting fees
- $3,375
- Occupancy
- $19,360
- Travel
- $1,501
- Depreciation
- $456
- Program services (functional)
- $129,392
- Management and general (functional)
- $59,005
- Fundraising (functional)
- $26,565
Balance sheet and other
- Total assets, start of year
- $483,211
- Total assets, end of year
- $748,813
- Total liabilities, end of year
- $0
- Net assets, end of year
- $748,813
- Land, buildings and equipment
- $780
- Net assets without donor restrictions
- $748,813
- Gross receipts
- $526,533
- Employees
- 0
- Volunteers
- 15
- Year formed
- 2020
- 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 |
|---|---|---|---|
| NICOLE GARCIA | EXECUTIVE DIRECTOR Officer | 40 | $51,000 |
| SANDY TAKAHASHI | SECRETARY Trustee or director, Officer | 3 | $26,165 |
| ROSS STEPHENSON | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MARGARET SHIBA | VICE PRESIDENT Trustee or director, Officer | 7 | $0 |
| STACY AURWAY | TREASURER Trustee or director, Officer | 2 | $0 |
| MARISSA ROWELL | MEMBER Trustee or director | 2 | $0 |
| BERNI BOTELHO | MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICOLE GARCIA | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $47,654 |
| SANDY TAKAHASHI | SECRETARY Trustee or director, Officer | 3 | $24,555 |
| ROSS STEPHENSON | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MARGARET SHIBA | VICE PRESIDENT Trustee or director, Officer | 7 | $0 |
| STACY AURWAY | TREASURER Trustee or director, Officer | 2 | $0 |
| MARISSA ROWELL | MEMBER Trustee or director | 2 | $0 |
| BERNI BOTELHO RUIS | MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICOLE GARCIA | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $59,400 |
| SANDY TAKAHASHI | SECRETARY Trustee or director, Officer | 0.5 | $9,000 |
| ROSS STEPHENSON | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| MARGARET SHIBA | VICE PRESIDENT Trustee or director, Officer | 6 | $0 |
| ROMEL DELA CRUZ | MEMBER Trustee or director | 0.5 | $0 |
| MARISSA ROWELL | MEMBER Trustee or director | 2 | $0 |
| BERNI BOTELHO RUIS | MEMBER Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 45-3490 MAMANE STREET, HONOKAA, HI 96727-6943
- In care of
- % RYON RICKARD
- Principal officer (990 for 2025)
- ROSS STEPHENSON
- Signed the 990
- ROSS STEPHENSON, PRESIDENT
- Phone
- (530) 519-0602
- Return prepared by
- THE CPA GROUP
Mission
THE MISSION OF THE HONOKA'A HERITAGE CENTER IS TO COLLECT, RESEARCH, PRESERVE, CELEBRATE AND SHARE THE UNIQUE HISTORY AND HERITAGE OF THE PEOPLE AND CULTURES OF HONOKA'A AND SURROUNDINGS.
Program accomplishments
- WE OFFER EDUCATIONAL EXHIBITS AND CULTURAL PROGRAMMING, ALONG WITH ACCESS TO AN EXTENSIVE COMMUNITY ARCHIVE, INCLUDING ORAL HISTORY TRANSCRIPTS, PHOTOGRAPHS AND OTHER IMAGES, AND A LIBRARY OF HISTORICAL RECORDS. WE ALSO SERVE AS A VISITOR CENTER FOR THE AREA, WORKING WITH LOCAL BUSINESSES TO PROVIDE INFORMATION ON LOCAL SIGHTS, SELLING LOCAL PRODUCTS IN OUR MISSION-RELATED GIFT SHOP, AND PROMOTING HONOKA'A AS A DESTINATION. PERMANENT EXHIBITSOUR PERMANENT EXHIBITS PROVIDE OUR LOCAL COMMUNITY AND VISITORS WITH HISTORICAL AND CULTURAL INFORMATION ON THE NORTH HAMAKUA AREA OF HAWAII ISLAND. WE ARE OPEN TO THE PUBLIC 5 DAYS A WEEK AND WITH NO CHARGE. OUR VOLUNTEERS ARE AVAILABLE FOR QUESTIONS.EDUCATIONAL PROGRAMSWE OFFER RESOURCES TO RESEARCHERS INCLUDING OUR BODY OF ARCHIVAL DOCUMENTS AND ASSISTANCE IN LOCATING ADDITIONAL RESOURCES. WE HOST FIELD TRIPS TO ALL LOCAL SCHOOLS (K-12 AND UNIVERSITY). WE OFFER PROGRAMMING SUCH AS GUEST SERVICES AND WORKSHOPS. VISITOR CENTERWE OFFER GUESTS/VISITORS INFORMATION ON THE LOCAL AREA ATTRACTIONS, DIRECTIONS, AND RECOMMENDATIONS. THERE WERE 5,712 VISITORS IN 2025. OUR VOLUNTEERS ARE AVAILABLE FOR QUESTIONS.Expenses $91,579
- YEAR-LONG CULTURAL PROGRAM (MAY 2025-FEBRUARY 2026) HONORING HAWAII ISLAND'S PLANTATION HERITAGE AND DIVERSE COMMUNITIES. ACTIVITIES INCLUDE CULTURAL HISTORY NIGHTS FEATURING TRADITIONAL FOOD, MUSIC, AND STORYTELLING, AND THE ANNUAL FAIR AND PARADE IN HONOKAA WITH LOCAL ENTERTAINMENT, EXHIBITS, AND FAMILY EVENTS. PROMOTES CULTURAL PRESERVATION, COMMUNITY ENGAGEMENT, AND APPRECIATION OF HAWAII'S MULTICULTURAL HISTORY. THERE WERE 4,350 ATTENDEES IN 2025.Expenses $37,813
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
- 85-3860052
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $748,813
- Income (IRS master file)
- $526,533
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $480,564 | $214,962 | $748,813 | IRS |
| 990 | December 2024 | $298,274 | $223,001 | $483,211 | XML |
| 990 | December 2023 | $524,994 | $124,226 | $407,302 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 85-3860052).
Questions about NORTH HAWAII HERITAGE FOUNDATION
- What is the EIN of NORTH HAWAII HERITAGE FOUNDATION?
- The employer identification number (EIN) of NORTH HAWAII HERITAGE FOUNDATION is 85-3860052.
- Is NORTH HAWAII HERITAGE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to NORTH HAWAII HERITAGE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH HAWAII HERITAGE 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 NORTH HAWAII 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 NORTH HAWAII HERITAGE 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 NORTH HAWAII HERITAGE FOUNDATION?
- The 990 for the year ended December 31, 2025 names ROSS STEPHENSON.
- Who are the officers and directors of NORTH HAWAII HERITAGE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $51,000 (NICOLE GARCIA, EXECUTIVE DIRECTOR).
- How much revenue does NORTH HAWAII HERITAGE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $480,564, expenses of $214,962 and total assets of $748,813 at year end.
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