Nonprofit · EIN 99-0328687
PUA FOUNDATION
Tax-exempt · HONOLULU, HI 96822
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $450,136 | $480,181 | -$30,045 | $1,437,228 | $586,856 | $850,372 |
| December 31, 2023 | 990 | $395,072 | $433,069 | -$37,997 | $1,046,174 | $168,576 | $877,598 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $387,120
- of which government grants
- $121,796
- Program service revenue
- $3,600
- Investment income
- $4,724
- Net rental income
- $38,950
- Net income from sales of inventory
- $15,742
- Other revenue
- $54,692
Expenses
- Grants and similar amounts paid
- $1,571
- Compensation of officers, directors and key employees
- $104,021
- Other salaries and wages
- $103,786
- Salaries, compensation and benefits (total)
- $274,248
- Professional fundraising fees
- $0
- Accounting fees
- $14,961
- Travel
- $14,290
- Program services (functional)
- $324,226
- Management and general (functional)
- $146,346
- Fundraising (functional)
- $9,609
Balance sheet and other
- Total assets, start of year
- $1,046,174
- Total assets, end of year
- $1,437,228
- Total liabilities, end of year
- $586,856
- Net assets, end of year
- $850,372
- Land, buildings and equipment
- $1,186,286
- Publicly traded securities
- $140,976
- Net assets without donor restrictions
- $850,372
- Gross receipts
- $473,031
- Employees
- 0
- Volunteers
- 4
- Year formed
- 1996
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TONI BISSEN | EXECUTIVE DIRECTOR Officer | 40 | $104,021 |
| DONNETTE LEI KAPONO | PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| ISAIAH KAAUWAI | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| ROBERTA JAHRLING | TREASURER Trustee or director, Officer | 2.5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNETTE LEI KAPONO | PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| ISAIAH KAAUWAI | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| ROBERTA JAHRLING | TREASURER Trustee or director, Officer | 2.5 | $0 |
| TONI BISSEN | EXECUTIVE DIRECTOR Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 2331 SEAVIEW AVE, HONOLULU, HI 96822-2443
- Principal officer (990 for 2024)
- TONI BISSEN, 2331 SEAVIEW AVENUE, HONOLULU, HI 96822
- Signed the 990
- TONI BISSEN, EXECUTIVE DIRECTOR
- Phone
- (808) 945-3570
- Website
- WWW.PUAFOUNDATION.ORG
- Return prepared by
- JAMES D JENNINGS CPA INC
Mission
PROMOTING HAWAII'S HISTORY AND CULTURE TO RECONCILE THE PAST TO THE PRESENT SO THAT A BETTER FUTURE IS BUILT TOGETHER.
Program accomplishments
- THROUGH THE HAWAIIAN HISTORICAL PRODUCTION PROJECT AND THE TRAUMA INFORMED CARE INITIATIVE PROGRAM THAT FOCUSES ON HAWAII'S PRISON AND FORENSIC COMMUNITY, PUA FOUNDATION SERVED, AND PROVIDED ASSISTANCE AND SUPPORT TO OVER 100 INDIVIDUALS THROUGH THE EFFORTS AT THE WOMEN'S COMMUNITY CORRECTIONAL CENTER, FEDERAL DETENTION CENTER, AND THE HAWAII YOUTH CORRECTIONAL FACILITY, AND WITH REENTRY EFFORTS OF THE MERCY HOUSE, PEER SUPPORT TRAINING, THE WCFP FARMING INITIATIVE, AND NOW FOREST CONSERVATION ON HAWAII ISLAND AT THE PUNAHOA HERITAGE FORESTExpenses $324,226 · grants $1,571 · revenue $58,292
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 | Not 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
- 99-0328687
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A230)
- Assets (IRS master file)
- $1,437,228
- Income (IRS master file)
- $473,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $450,136 | $480,181 | $1,437,228 | IRS |
| 990 | December 2023 | $395,072 | $433,069 | $1,046,174 | XML |
| 990 | December 2022 | $426,516 | $386,451 | $1,100,107 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 99-0328687).
Questions about PUA FOUNDATION
- What is the EIN of PUA FOUNDATION?
- The employer identification number (EIN) of PUA FOUNDATION is 99-0328687.
- Is PUA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to PUA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUA 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 PUA FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PUA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PUA FOUNDATION?
- The 990 for the year ended December 31, 2024 names TONI BISSEN.
- Who are the officers and directors of PUA FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $104,021 (TONI BISSEN, EXECUTIVE DIRECTOR).
- How much revenue does PUA FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $450,136, expenses of $480,181 and total assets of $1,437,228 at year end.
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