Nonprofit · EIN 99-0073523
PUNAHOU SCHOOL
Tax-exempt · HONOLULU, HI 96822
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $171,314,979 | $153,942,224 | $17,372,755 | $742,618,217 | $72,185,377 | $670,432,840 |
| June 30, 2024 | 990 | $157,362,853 | $145,910,071 | $11,452,782 | $691,291,288 | $66,207,837 | $625,083,451 |
| June 30, 2023 | 990 | $146,373,981 | $139,414,869 | $6,959,112 | $644,434,222 | $74,579,521 | $569,854,701 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $17,244,472
- of which government grants
- $75,245
- Program service revenue
- $134,111,255
- Investment income
- $18,788,992
- Net rental income
- $197,389
- Net gain from sales of assets
- $15,610,401
- Net income from fundraising events
- $325,254
- Net income from sales of inventory
- $117,127
- Other revenue
- $1,170,260
Expenses
- Grants and similar amounts paid
- $10,768,976
- Compensation of officers, directors and key employees
- $2,613,345
- Other salaries and wages
- $73,503,548
- Salaries, compensation and benefits (total)
- $104,307,453
- Professional fundraising fees
- $20,700
- Legal fees
- $292,209
- Accounting fees
- $136,636
- Occupancy
- $3,200,002
- Travel
- $2,465,925
- Depreciation
- $10,431,221
- Program services (functional)
- $128,848,108
- Management and general (functional)
- $19,851,690
- Fundraising (functional)
- $5,242,426
Balance sheet and other
- Total assets, start of year
- $691,291,288
- Total assets, end of year
- $742,618,217
- Total liabilities, end of year
- $72,185,377
- Net assets, end of year
- $670,432,840
- Land, buildings and equipment
- $204,190,709
- Publicly traded securities
- $152,650,536
- Net assets without donor restrictions
- $372,082,283
- Net assets with donor restrictions
- $298,350,557
- Gross unrelated business income
- $762,058
- Gross receipts
- $213,913,117
- Employees
- 2,057
- Volunteers
- 1,875
- Year formed
- 1853
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL E LATHAM | PRESIDENT Officer | 40 | $610,473 | $137,354 |
| SUNNY DONENFELD | VP - FINANCE OPS AND TREASURER Officer | 40 | $408,333 | $53,381 |
| GUSTAVO CARRERA | PRINCIPAL - ACADEMY Key employee | 40 | $235,553 | $129,386 |
| NOELEHUA LL ARCHAMBAULT | VP - INST. ADVANCEMENT Officer | 40 | $270,598 | $85,836 |
| TODD CHOW-HOY | PRINCIPAL - JUNIOR SCHOOL Key employee | 40 | $235,138 | $116,798 |
| RAQUEL KELLY HICKS | CHIEF HUMAN RESOURCE OFFICER Highest-paid employee | 40 | $237,901 | $51,001 |
| ROBERT GELBER | DIRECTOR - COMMUNICATIONS Highest-paid employee | 40 | $213,333 | $69,329 |
| MAILE UOHARA | DIR. - ENROLLMENT MGMT & ADMISSION Highest-paid employee | 40 | $224,832 | $40,547 |
| SHIGEHIRO MINAMI | CHIEF INFO TECHNOLOGY OFFICER Highest-paid employee | 40 | $232,413 | $26,943 |
| JAMES KAKOS | ASSOC. PRINCIPAL - K-12 STUDENT LIFE Highest-paid employee | 40 | $200,552 | $54,951 |
| DENISE SA HOKE | ASST TREASURER & CONTROLLER Officer | 40 | $221,683 | $24,105 |
| WENDY CRABB | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| W DAVID P CAREY III | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KATHLEEN SULLIVAN WO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MARGARET COLE | ASSISTANT SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ETHAN ABBOTT | TRUSTEE Trustee or director | 1 | $0 |
| DEBORAH BERGER | TRUSTEE Trustee or director | 1 | $0 |
| GREGORY DICKHENS | TRUSTEE Trustee or director | 1 | $0 |
| MARK FUKUNAGA | TRUSTEE Trustee or director | 1 | $0 |
| PETER HO | TRUSTEE Trustee or director | 1 | $0 |
| DUANE KURISU | TRUSTEE Trustee or director | 1 | $0 |
| DR DOUGLAS KWOCK | TRUSTEE Trustee or director | 1 | $0 |
| CONSTANCE LAU | TRUSTEE Trustee or director | 1 | $0 |
| JOHN LEONG | TRUSTEE Trustee or director | 1 | $0 |
| JOHN MORGAN | TRUSTEE Trustee or director | 1 | $0 |
| WILLIAM PRICE III | TRUSTEE Trustee or director | 1 | $0 |
| EMILY REBER PORTER | TRUSTEE Trustee or director | 1 | $0 |
| ANN TERANISHI | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL E LATHAM | PRESIDENT Officer | 40 | $591,629 | $161,434 |
| SUNNY DONENFELD | VP - FINANCE OPS AND TREASURER Officer | 40 | $417,986 | $59,378 |
| GUSTAVO CARRERA | PRINCIPAL - ACADEMY Key employee | 40 | $223,483 | $127,985 |
| NOELEHUA LL ARCHAMBAULT | VP - INST. ADVANCEMENT Officer | 40 | $260,010 | $86,334 |
| TODD CHOW-HOY | PRINCIPAL - JUNIOR SCHOOL Key employee | 40 | $225,654 | $118,342 |
| ROBERT GELBER | DIRECTOR - COMMUNICATIONS Highest-paid employee | 40 | $204,777 | $71,090 |
| JAMES KAKOS | ASSOC. PRINCIPAL - K-12 STUDENT LIFE Highest-paid employee | 40 | $192,702 | $75,651 |
| RAQUEL KELLY HICKS | CHIEF HUMAN RESOURCE OFFICER Highest-paid employee | 40 | $229,924 | $37,188 |
| SHIGEHIRO MINAMI | CHIEF INFO TECHNOLOGY OFFICER Highest-paid employee | 40 | $210,673 | $44,010 |
| MAILE UOHARA | DIR. - ENROLLMENT MGMT Highest-paid employee | 40 | $224,183 | $23,670 |
| DENISE SA HOKE | ASST TREASURER & CONTROLLER Officer | 40 | $211,134 | $22,927 |
| WENDY CRABB | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| W DAVID P CAREY III | FIRST & SECOND VICE CHAIR, FINANCE Trustee or director, Officer | 1 | $0 | $0 |
| KATHLEEN SULLIVAN WO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MARGARET COLE | ASSISTANT SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ETHAN ABBOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DEBORAH BERGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GREGORY DICKHENS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARK FUKUNAGA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PETER HO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DUANE KURISU | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR DOUGLAS KWOCK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CONSTANCE LAU | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM PRICE III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| EMILY REBER PORTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANN TERANISHI | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 28 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL E LATHAM | PRESIDENT Officer | 40 | $537,990 | $173,587 |
| SUNNY DONENFELD | VP - FIN. & OPS AND TREASURER Officer | 40 | $469,893 | $40,595 |
| NOELEHUA LL ARCHAMBAULT | VP - INST. ADVANCEMENT Officer | 40 | $248,604 | $89,003 |
| JAMES LACLAIR | CHIEF INFORMATION OFFICER Highest-paid employee | 40 | $295,477 | $21,271 |
| TODD CHOW-HOY | PRINCIPAL - JR SCHOOL Key employee | 40 | $199,467 | $110,345 |
| ROBERT GELBER | DIRECTOR OF COMMUNICATIONS Highest-paid employee | 40 | $185,202 | $71,536 |
| RAQUEL KELLY HICKS | CHIEF HR OFFICER Highest-paid employee | 40 | $218,615 | $34,330 |
| GUSTAVO CARRERA | PRINCIPAL -ACADEMY (FROM 7/22) Key employee | 40 | $222,071 | $17,271 |
| VIRGINIA LOO | DIR - ANALYTICS & PLANNING Highest-paid employee | 40 | $181,898 | $55,502 |
| MAILE UOHARA | DIR - ENROLLMENT MGMT & ADMISSION Highest-paid employee | 40 | $218,300 | $14,851 |
| DENISE SA HOKE | ASST. TREASURER & CONTROLLER Officer | 40 | $185,580 | $19,252 |
| EMILY MCCARREN | PRINCIPAL - ACAD. (UNTIL 6.22) Key employee | 40 | $151,816 | $38,976 |
| W DAVID CAREY III | SECOND VICE CHAIR, FINANCE Trustee or director, Officer | 1 | $0 | $0 |
| MARGARET COLE | ASSISTANT SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| WENDY CRABB | FIRST VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CONSTANCE LAU | CHAIR OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| KATHLEEN SULLIVAN WO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ETHAN ABBOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DEBORAH BERGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GREGORY DICKHENS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARK FUKUNAGA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PETER HO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DUANE KURISU | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DOUGLAS KWOCK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM PRICE III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| EMILY REBER PORTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANN TERANISHI | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1601 PUNAHOU ST, HONOLULU, HI 96822-3336
- In care of
- % DENISE HOKE
- Principal officer (990 for 2024)
- SUNNY DONENFELD, 1601 PUNAHOU STREET, HONOLULU, HI 96822
- Signed the 990
- SUNNY DONENFELD, VP & TREASURER
- Phone
- (808) 944-5711
- Website
- WWW.PUNAHOU.EDU
- Return prepared by
- ARMANINO ADVISORY LLC
Mission
IN 2023, PUNAHOU REVEALED ITS RENEWED MISSION AND VALUES STATEMENT. IT READS AS FOLLOWS: WE ARE CHILDREN OF KA PUNAHOU, THE NEW SPRING.FROM UNDER THE HALA TREE, WE WEAVE A MAT THAT SEATS MANY, OUR HOME TO DREAM AND DISCOVER OUR PURPOSE AND KULEANA TO HAWAI'I AND THE WORLD. OUR VALUES- CHILDREN OF THE NEW SPRING -- WE DEVELOP SPIRITUAL AND ETHICAL VALUES THAT AFFIRM THE WORTH AND DIGNITY OF EVERYONE, INSPIRED BY OUR HAWAIIAN AND CHRISTIAN HERITAGE. - DREAM AND DISCOVER -- WE INSPIRE A LOVE FOR LEARNING, INNOVATION, AND EXPLORATION FROM KINDERGARTEN THROUGH LIFE, EMPOWERING ALL TO DISCOVER THEIR GIFTS AND PASSIONS. - PURPOSE AND KULEANA -- WE COMMIT TO PERSONAL RESPONSIBILITY AND KULEANA AS CENTRAL TENETS OF OUR LARGER PUBLIC PURPOSE TO CREATE A JUST, COMPASSIONATE, AND SUSTAINABLE WORLD. - A MAT THAT SEATS MANY -- WE WELCOME ALL TO REALIZE THE FULL EXPRESSION OF THEMSELVES, KNOWING THAT OUR DIFFERENCES ARE OUR SOURCE OF STRENGTH.
Program accomplishments
- PUNAHOU SCHOOL IS A COEDUCATIONAL COLLEGE PREPARATORY DAY SCHOOL ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES. PUNAHOU OFFERS EDUCATIONAL EXCELLENCE WITH MORE THAN 99 PERCENT OF GRADUATES ATTENDING COLLEGE. PUNAHOU IS DIVIDED INTO THE JUNIOR SCHOOL (KINDERGARTEN THROUGH GRADE 8) WITH APPROXIMATELY 2,000 STUDENTS AND THE ACADEMY (GRADES 9-12) WITH APPROXIMATELY 1,700 STUDENTS. THE JUNIOR SCHOOL IS DIVIDED INTO THREE SELF-CONTAINED SECTIONS TO MEET THE SPECIAL NEEDS OF THESE GROUPS OF CHILDREN: OMIDYAR K-1 NEIGHBORHOOD, KOSASA COMMUNITY FOR GRADES 2-5, AND CASE MIDDLE SCHOOL FOR GRADES 6-8. ACADEMY CLASSROOM SIZE AVERAGES 18-22 STUDENTS. ACADEMY STUDENTS CAN CUSTOMIZE THEIR MIX OF CLASSES FROM AN EXTENSIVE CATALOG OF COURSES WITHIN A MODULAR SCHEDULE. COLLEGE PREPARATORY GRADUATION REQUIREMENTS INCLUDE CREDITS IN ENGLISH, SCIENCE, SOCIAL STUDIES, MATHEMATICS, LANGUAGE, PHYSICAL EDUCATION, VISUAL AND PERFORMING ARTS, AND COMMUNITY SERVICE.STUDENTS ARE ALSO ENCOURAGED TO EXPLORE OTHER INTERESTS AND BUILD SKILLS BEYOND THOSE DEVELOPED IN THE CLASSROOM THROUGH PARTICIPATION IN PUNAHOU'S ACADEMIC CENTERS AND VARIOUS INITIATIVES, INCLUDING THE CASE ACCELERATOR FOR STUDENT ENTREPRENEURSHIP (CASE), DESIGN TECHNOLOGY AND ENGINEERING, KUAIHELANI CENTER FOR 'IKE HAWAII, LUKE CENTER FOR PUBLIC SERVICE, OUTDOOR EDUCATION, AND THE WO INTERNATIONAL CENTER. THESE ACADEMIC CENTERS AND INITIATIVES OFFER MENTORSHIP, HANDS-ON EXPERIENCES, AND LEARNING OPPORTUNITIES IN AREAS SUCH AS ENTREPRENEURSHIP, ENGAGED CITIZENSHIP, HAWAIIAN STUDIES, AND CIVIC AND GLOBAL EDUCATION. STUDENTS THAT DEMONSTRATE COMPETENCY IN THESE RESPECTIVE AREAS WILL RECEIVE AN OFFICIAL DISTINCTION ON THEIR TRANSCRIPTS.Expenses $107,305,435 · grants $10,753,439 · revenue $124,187,329
- SUMMER SCHOOL OFFERS A WIDE VARIETY OF ACADEMIC, ENRICHMENT, AND TRANSITIONAL PROGRAMS. AT THE JUNIOR SCHOOL LEVEL (GRADES K-8), MOST SUMMER COURSES ARE OPEN TO ALL STUDENTS, INCLUDING THOSE FROM OUR LOCAL COMMUNITY, THE U.S. MAINLAND, AND ABROAD. ACADEMY SUMMER COURSES ARE TYPICALLY CREDIT-BEARING AND ARE ONLY OPEN TO CURRENT OR INCOMING PUNAHOU STUDENTS. THE ACADEMY COURSES OFFERED COVER A VARIETY OF ACADEMIC SUBJECTS, AS WELL AS SPORTS AND THE ARTS.Expenses $3,085,437 · revenue $4,170,884
- CO-CURRICULAR AND OTHER PROGRAMS PROVIDE OPPORTUNITIES FOR GROWTH AND DEVELOPMENT BEYOND THE CLASSROOM AND REGULAR SCHOOL DAY. CO-CURRICULAR PROGRAMS INCLUDE MUSIC, DANCE, THEATRE, TENNIS, AND PUNAHOU AQUATICS. OTHER PROGRAMS INCLUDE SPECIAL INTEREST CLUBS, HOLOKU PAGEANT, SPEECH AND DEBATE, AND ROBOTICS. THESE CO-CURRICULAR AND OTHER PROGRAMS ALLOW STUDENTS TO DEEPLY ENGAGE IN LEARNING THROUGH COURSES RANGING FROM RECREATION AND EXPLORATION TO ACTIVE INQUIRY, REFLECTION, AND THE PROGRESSIVE DEVELOPMENT OF ADVANCED SKILLS AND TECHNIQUES. THE ATHLETICS PROGRAM PROVIDES STUDENTS WITH THE OPPORTUNITY TO BUILD AND DEVELOP VALUES, QUALITIES, AND SKILLS THAT ARE AN ESSENTIAL PART OF THE PUNAHOU EXPERIENCE. OVER 70% OF STUDENTS IN GRADES 7-12 PARTICIPATE IN ONE OF THE 23 SPORTS PROGRAMS OFFERED THROUGH APPROXIMATELY 150 TEAMS. PUNAHOU IS A MEMBER OF THE HAWAII HIGH SCHOOL ATHLETIC ASSOCIATION (HHSAA) AND THE INTER-SCHOLASTIC LEAGUE OF HONOLULU (ILH). FOR MANY STUDENTS, PUNAHOU BECOMES MORE THAN JUST A SCHOOL; IT SERVES AS A COMMUNITY, A PLACE WHICH PROVIDES A LARGE PART OF THEIR TOTAL ENVIRONMENT.Expenses $18,457,236 · grants $15,537 · revenue $5,753,042
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0073523
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1938
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B200)
- Assets (IRS master file)
- $742,618,217
- Income (IRS master file)
- $213,913,117
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $171,314,979 | $153,942,224 | $742,618,217 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $157,362,853 | $145,910,071 | $691,291,288 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $146,373,981 | $139,414,869 | $644,434,222 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $143,107,481 | $126,208,239 | $624,153,689 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 99-0073523).
Questions about PUNAHOU SCHOOL
- What is the EIN of PUNAHOU SCHOOL?
- The employer identification number (EIN) of PUNAHOU SCHOOL is 99-0073523.
- Is PUNAHOU SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1938.
- Are donations to PUNAHOU SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUNAHOU SCHOOL 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 PUNAHOU SCHOOL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PUNAHOU SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PUNAHOU SCHOOL?
- The 990 for the year ended June 30, 2025 names SUNNY DONENFELD.
- Who are the officers and directors of PUNAHOU SCHOOL?
- The 990 for the year ended June 30, 2025 lists 28 people; 11 received compensation from the organization, the highest $610,473 (MICHAEL E LATHAM, PRESIDENT).
- How much revenue does PUNAHOU SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $171,314,979, expenses of $153,942,224 and total assets of $742,618,217 at year end.
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