Nonprofit · EIN 99-0268927
HAWAII NATIONAL FOUNDATION
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $743,515 | $124,670 | $618,845 | $1,564,884 | $0 | $1,564,884 |
| December 31, 2024 | 990-PF | $158,919 | $44,503 | $114,416 | $946,039 | $0 | $946,039 |
| December 31, 2023 | 990-PF | $750,017 | $5,003 | $745,014 | $831,623 | $0 | $831,623 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,500
- Interest
- $25,230
- Net rental income
- -$37,542
- Net gain from sales of assets
- $704,958
Expenses
- Grants and similar amounts paid
- $71,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $81,189
- Excise tax on investment income
- $9,628
Balance sheet and other
- Total assets, start of year
- $946,039
- Total assets, end of year
- $1,564,884
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,564,884
- Fair market value of assets
- $1,564,884
- Qualifying distributions
- $81,189
- Net investment income
- $736,015
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WARREN LUKE 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | CHAIRMAN/CEO/DIRECTOR | 0.1 | $0 |
| BRYAN LUKE 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | PRES/COO/SECRETARY/DIRECTOR | 0.1 | $0 |
| RICKY CHING 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | VP/TREASURER/DIRECTOR | 0.1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WARREN LUKE 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | CHAIRMAN/CEO/DIRECTOR | 0.1 | $0 |
| BRYAN LUKE 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | PRES/COO/SECRETARY/DIRECTOR | 0.1 | $0 |
| RICKY CHING 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | VP/TREASURER/DIRECTOR | 0.1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WARREN LUKE 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | CHAIRMAN/CEO/DIRECTOR | 0.1 | $0 |
| BRYAN LUKE 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | PRES/COO/SECRETARY/DIRECTOR | 0.1 | $0 |
| RICKY CHING 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817 | VP/TREASURER/DIRECTOR | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 45 NORTH KING STREET 7TH FLOOR, HONOLULU, HI 96817-5649
- Signed the 990-PF
- RICKY CHING, OFFICER
- Phone
- (808) 528-7711
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 99-0268927
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,564,884
- Income (IRS master file)
- $913,557
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $743,515 | $124,670 | $1,564,884 | IRS |
| 990-PF | December 2024 | $158,919 | $44,503 | $946,039 | IRS |
| 990-PF | December 2023 | $750,017 | $5,003 | $831,623 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 99-0268927).
Questions about HAWAII NATIONAL FOUNDATION
- What is the EIN of HAWAII NATIONAL FOUNDATION?
- The employer identification number (EIN) of HAWAII NATIONAL FOUNDATION is 99-0268927.
- Is HAWAII NATIONAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to HAWAII NATIONAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HAWAII NATIONAL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HAWAII NATIONAL 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 NATIONAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of HAWAII NATIONAL FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does HAWAII NATIONAL FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $743,515, expenses of $124,670 and total assets of $1,564,884 at year end.
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