Civic Intelligence

Pacific American Foundation Hawaii Inc

EIN 47-2621483 • 501(c)3 • Kailua, HI

Pub. 78 Eligible

Profile

The corporation is organized especially to improve the lives of and present greater opportunities for all othe pacific american peoples, to provide and support education and cultural based activities, to engage in community based development, to facilitate solutions and to address the issues and needs of the pacific american peoples, to participate with other foundations and corporations with similar goals and purposes, and to support, throughout the nation and world, of the pacific american foundation, a 501(c)(3) non profit virginia corporation.

111 Hekili Street A170Kailua, HI 96734

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.37x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

15.61x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

96%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

44th percentile

1.5%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,303,739

Up $34,238 (+1.5%) from 2023

Liabilities

Down

$841,367

Down $17,475 (-2.0%) from 2023

Net Assets

Up

$1,462,372

Up $51,713 (+3.7%) from 2023

Revenue

Up

$53,886

Up $8,674 (+19%) from 2023

Expenses

Up

$2,173

Up $471 (+28%) from 2023

Net Income

Up

$51,713

Up $8,203 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $531,805Liabilities 2015: $0Net Assets 2015: $531,8052015Assets 2016: $531,905Liabilities 2016: $2,037Net Assets 2016: $529,8682016Assets 2017: $1,281,905Liabilities 2017: $2,037Net Assets 2017: $1,279,8682017Assets 2018: $1,306,036Liabilities 2018: $26,168Net Assets 2018: $1,279,8682018Assets 2019: $1,281,905Liabilities 2019: $2,037Net Assets 2019: $1,279,8682019Assets 2020: $1,281,905Liabilities 2020: $2,037Net Assets 2020: $1,279,8682020Assets 2021: $3,282,139Liabilities 2021: $1,997,749Net Assets 2021: $1,284,3902021Assets 2022: $3,299,566Liabilities 2022: $1,932,417Net Assets 2022: $1,367,1492022Assets 2023: $2,269,501Liabilities 2023: $858,842Net Assets 2023: $1,410,6592023Assets 2024: $2,303,739Liabilities 2024: $841,367Net Assets 2024: $1,462,3722024

Highlighted filing

2024

Assets$2,303,739
Liabilities$841,367
Net Assets$1,462,372

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2015: $531,805Expenses 2015: $0Net Income 2015: $531,8052015Revenue 2016: $0Expenses 2016: $1,937Net Income 2016: -$1,9372016Revenue 2017: $766,000Expenses 2017: $16,000Net Income 2017: $750,0002017Revenue 2018: $6,400Expenses 2018: $6,400Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $11,166Expenses 2021: $6,644Net Income 2021: $4,5222021Revenue 2022: $78,876Expenses 2022: -$3,883Net Income 2022: $82,7592022Revenue 2023: $45,212Expenses 2023: $1,702Net Income 2023: $43,5102023Revenue 2024: $53,886Expenses 2024: $2,173Net Income 2024: $51,7132024

Highlighted filing

2024

Revenue$53,886
Expenses$2,173
Net Income$51,713

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 8, 2025
Return Version
2024v5.0
Gross Receipts
$53,886
Mission and Program Overview

Mission

The corporation is organized especially to improve the lives of and present greater opportunities for all othe pacific american peoples, to provide and support education and cultural based activities, to engage in community based development, to facilitate solutions and to address the issues and needs of the pacific american peoples, to participate with other foundations and corporations with similar goals and purposes, and to support, throughout the nation and world, of the pacific american foundation, a 501(c)(3) non profit virginia corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,410,659$1,462,372▲ $51,713
Savings and Temporary Cash Investments$864,332$890,743▲ $26,411
Cash and Non-Interest-Bearing Accounts$7,241$2,593▼ $4,648
Prepaid Expenses and Deferred Charges$2,304$2,304→ $0
Total Assets$2,269,501$2,303,739▲ $34,238
Other Assets Total$1,395,624$1,408,099▲ $12,475
Liabilities
Deferred Revenue$853,842$841,367▼ $12,475
Accounts Payable and Accrued Expenses$5,000--
Total Liabilities$858,842$841,367▼ $17,475
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,410,659$1,462,372▲ $51,713
Total Liabilities and Net Assets / Fund Balance$2,269,501$2,303,739▲ $34,238

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$43,766--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,475
Program Service Revenue
$0
Investment Income
$41,411
Other Revenue
$0
All Other Contributions
$7,475
Change in Net Assets
$51,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$12,475--$12,475
Fees for Services Accounting-$2,173-$2,173
Other Expenses$-12,475--$-12,475
Total Functional Expenses$0$2,173$0$2,173
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 18

Available onsite upon request

Form 990, Page 6, Part VI, Line 19

Governing documents are available onsite upon request

Filing and Contact Details

Filer

Filer Name
Pacific American Foundation Hawaii
EIN
47-2621483
Phone
8086643027
Address
111 HEKILI STREET A170, KAILUA, HI 96734

Signing Officer

Name
Louis F Perez Iii
Title
CFO
Phone
8086643027
Signed
2025-11-08

Organization Details

Principal Officer
Louis F Perez Iii
Formed
2015
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Clifford Isara CPA LLC
Address
1150 S KING ST STE 605, HONOLULU, HI 96814
Preparer
Clifford K Isara
Phone
8085971337
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation is organized especially to improve the lives of and present greater opportunities for all othe pacific american peoples, to provide and support education and cultural based activities, to engage in community based development, to facilitate solutions and to address the issues and needs of the pacific american peoples, to participate with other foundations and corporations with similar goals and purposes, and to support, throughout the nation and world, of the pacific american foundation, a 501(c)(3) non profit virginia corporation.

Form 990, Part IX, Line 11G

CONSULTANTS 12,475 0 0

Raw XML Appendix327 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1WAIKALUA LOKO FISHPOND - LICENSE FEE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2WAIKALUA LOKO FISHPOND - ESCROW DPST
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE ONSITE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE ONSITE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTANTS 12,475 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0SCHEDULE R PART II - PACIFIC AMERICAN FOUNDATION'S PRIMARY ACTIVITY IS IMPROVING THE LIVES OF PACIFIC ISLANDERS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990/TotalAssetsEOYAmt02303739
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02173
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02173
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0841367
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IRS990/TotalLiabilitiesGrp/EOYAmt0841367
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01410659
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IRS990/TotalRevenueGrp/ExclusionAmt041411
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02269501
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0111 HEKILI ST STE A170
IRS990/USAddress/CityNm0KALLUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS F PEREZ III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08086643027
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PACIFIC AMERICAN FOUNDATION HAWAII
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0PACI
ReturnHeader/Filer/EIN0472621483
ReturnHeader/Filer/PhoneNum08086643027
ReturnHeader/Filer/USAddress/AddressLine1Txt0111 HEKILI STREET A170
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096734
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300999399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFFORD ISARA CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01150 S KING ST STE 605
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096814
ReturnHeader/PreparerPersonGrp/PhoneNum08085971337
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLIFFORD K ISARA
ReturnHeader/ReturnTs02025-11-10T18:02:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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