Civic Intelligence

Hawaii Culinary Education Foundation

EIN 55-0911478 • 501(c)3 • Honolulu, HI

Profile

The purpose of the organization is to develop and support culinary education programs in the state of hawaii; to provide educational information for high school, college, and vocational students interested in the culinary profession.

PO Box 3108Honolulu, HI 96802-3108

www.hawaiiculinaryfoundation.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

10th percentile

-88%

Higher net margin than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$41,127

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 95.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-73%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-47%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$13,806

Down $38,031 (-73%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$13,806

Down $38,031 (-73%) from 2023

Revenue

Down

$43,309

Down $38,241 (-47%) from 2023

Expenses

Down

$81,590

Down $4,865 (-5.6%) from 2023

Net Income

Down

-$38,281

Down $33,376 (-680%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $80,893Liabilities 2010: $0Net Assets 2010: $80,8932010Assets 2011: $72,521Liabilities 2011: $02011Assets 2012: $70,902Liabilities 2012: $0Net Assets 2012: $70,9022012Assets 2013: $80,809Liabilities 2013: $0Net Assets 2013: $80,8092013Assets 2014: $61,772Liabilities 2014: $0Net Assets 2014: $61,7722014Assets 2015: $65,820Liabilities 2015: $0Net Assets 2015: $65,8202015Assets 2016: $59,108Liabilities 2016: $0Net Assets 2016: $59,1082016Assets 2017: $90,042Liabilities 2017: $0Net Assets 2017: $90,0422017Assets 2018: $112,023Liabilities 2018: $9,625Net Assets 2018: $102,3982018Assets 2019: $114,235Liabilities 2019: $2,925Net Assets 2019: $111,3102019Assets 2020: $87,404Liabilities 2020: $11,400Net Assets 2020: $76,0042020Assets 2021: $47,544Liabilities 2021: $11,400Net Assets 2021: $36,1442021Assets 2022: $56,742Liabilities 2022: $0Net Assets 2022: $56,7422022Assets 2023: $51,837Liabilities 2023: $0Net Assets 2023: $51,8372023Assets 2024: $13,806Net Assets 2024: $13,8062024

Highlighted filing

2024

Assets$13,806
Liabilities-
Net Assets$13,806

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $69,639Expenses 2010: $65,825Net Income 2010: $3,8142010Revenue 2011: $61,597Expenses 2011: $69,969Net Income 2011: -$8,3722011Revenue 2012: $63,644Expenses 2012: $65,263Net Income 2012: -$1,6192012Revenue 2013: $69,869Expenses 2013: $59,962Net Income 2013: $9,9072013Revenue 2014: $39,118Expenses 2014: $58,155Net Income 2014: -$19,0372014Revenue 2015: $67,270Expenses 2015: $63,222Net Income 2015: $4,0482015Revenue 2016: $58,505Expenses 2016: $65,217Net Income 2016: -$6,7122016Revenue 2017: $83,581Expenses 2017: $52,647Net Income 2017: $30,9342017Revenue 2018: $72,723Expenses 2018: $60,367Net Income 2018: $12,3562018Revenue 2019: $78,750Expenses 2019: $69,838Net Income 2019: $8,9122019Revenue 2020: $21,846Expenses 2020: $57,152Net Income 2020: -$35,3062020Revenue 2021: $19,318Expenses 2021: $59,178Net Income 2021: -$39,8602021Revenue 2022: $92,933Expenses 2022: $72,335Net Income 2022: $20,5982022Revenue 2023: $81,550Expenses 2023: $86,455Net Income 2023: -$4,9052023Revenue 2024: $43,309Expenses 2024: $81,590Net Income 2024: -$38,2812024

Highlighted filing

2024

Revenue$43,309
Expenses$81,590
Net Income-$38,281

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.43$0.82$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.82$0.86$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.93$0.72$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.11$0.36$0.19$0.59$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.11$0.76$0.22$0.57$0.35
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.03$1.11$0.79$0.70$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.12$0.10$1.02$0.73$0.60$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.84$0.53$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.59$0.65$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.67$0.63$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.39$0.58$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.70$0.60$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$0.64$0.65$0.02
2011Summary only. Only limited summary data is available for this year.$0.73$0.00$0.62$0.70$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.70$0.66$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 6, 2025
Return Version
2024v5.0
Gross Receipts
$59,763
Mission and Program Overview

Mission

The purpose of the organization is to develop and support culinary education programs in the state of hawaii; to provide educational information for high school, college, and vocational students interested in the culinary profession.

The hawaii culinary education foundation's mission is to provide hawaiis culinary students and professional access to the best knowledge and exposure to cutting-edge techniques through a variety of programs and educational opportunities with local, national and international chefs and food experts. The hawaii culinary education foundation is dedicated to the development and support of culinary training programs throughout the state of hawaii to promote our unique culinary traditions. Created in 1998, as the hale aina ohana, the hawaii culinary education foundation recognizes the contribution of the culinary industry to hawaiis economy. An advisory committee comprised of prominent members of the hawaii restaurant and hospitality industry and leaders of culinary programs meet regularly to plan activities and fund-raising events.

Program Services

DescriptionGrantsExpenses
HAWAII CULINARY EDUCATION FOUNDATION (HCEF) PROVIDES FINANCIAL AND PROFESSIONAL RESOURCES TOWARDS ACTIVITIES THAT ENHANCE THE SCOPE OF LEARNING BY CULINARY STUDENTS AND PROFESSIONALS. HCEF FACILITATES THE SHARING OF KNOWLEDGE BY EXPERTS WITH STUDENTS. HCEF IS THE ONLY ORGANIZATION OF ITS KIND IN THE STATE OF HAWAII AND THE U.S. ACCOMPLISHED CHEFS AND FOOD EXPERTS ARE PARTNERED WITH HAWAIIS CULINARY STUDENTS AND PROFESSIONALS THROUGH FOUNDATION PROGRAMS SUCH AS THESE: VISITING CULINARY EXPERTS INTRODUCE NATIONAL AND INTERNATIONAL FOOD TRENDS AND IDEAS THROUGH DEMONSTRATIONS AND WORKSHOPS CENTER OF THE PLATE WORKSHOPS THROUGHOUT THE STATE FEATURE TOP ISLAND CHEFS SHARING THEIR KNOWLEDGE AND EXPERIENCE MASTER CHEF CLASSES HELP HONE STUDENT SKILL SETS BY FOCUSING ON SPECIFIC TECHNIQUES AND PHILOSOPHIES PROFESSIONAL WORKSHOPS FOR INDUSTRY PROFESSIONALS TO IMPROVE AND UPDATE THEIR SKILLS HIGH SCHOOL CHEF MENTORING HCEF IS ALSO INVOLVED IN: PUBLIC EDUCATIONAL PROGRAMS CELEBRITY CHEF DINNERS ANNUAL FUNDRAISER GOLF TOURNAMENT FOR CULINARY SUPPORTERS RAISING THE CULINARY BAR IN HAWAII THROUGH ONGOING CULINARY EDUCATION-$81,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
HAYLEY MATSON-MATHESExecutive DiFT$41,127-$41,127
TOM MULLINChairman/Tre-$0--
JEANINE OGAWASecretary-$0--
GARY MANAGODirector-$0--
GEORGE MAVROTHALASSTISDirector-$0--
MICHELLE KARR-UEOKADirector-$0--
JOAN NAMKOONGDirector-$0--
ALAN TSUCHIYAMADirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Indian Dinner$29,750$29,750$16,454$13,296
Total Events$29,750$29,750$16,454$13,296
Filing and Contact Details

Filer

Filer Name
Hawaii Culinary Education Foundatio
EIN
55-0911478
Phone
8089419088
Address
PO BOX 3108, HONOLULU, HI 96802-3108

Signing Officer

Name
Tom Mullin
Title
Chairman/treasurer
Phone
8089419088
Signed
2025-06-06

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 173 office expense 3,787 information technology 775 insurance 1,416 center of the plate prog 17,726 master class program 826 other expenses 2,816 total 27,519

Form 990-ez, Part I, Line 20

OTHER INCREASES 250

Form 990-ez, Part III

The hawaii culinary education foundation's mission is to provide hawaiis culinary students and professional access to the best knowledge and exposure to cutting-edge techniques through a variety of programs and educational opportunities with local, national and international chefs and food experts. The hawaii culinary education foundation is dedicated to the development and support of culinary training programs throughout the state of hawaii to promote our unique culinary traditions. Created in 1998, as the hale aina ohana, the hawaii culinary education foundation recognizes the contribution of the culinary industry to hawaiis economy. An advisory committee comprised of prominent members of the hawaii restaurant and hospitality industry and leaders of culinary programs meet regularly to plan activities and fund-raising events.

Form 990-ez, Part III, Line 28

Hawaii culinary education foundation (hcef) provides financial and professional resources towards activities that enhance the scope of learning by culinary students and professionals. Hcef facilitates the sharing of knowledge by experts with students. Hcef is the only organization of its kind in the state of hawaii and the u.s. Accomplished chefs and food experts are partnered with hawaiis culinary students and professionals through foundation programs such as these: visiting culinary experts introduce national and international food trends and ideas through demonstrations and workshops center of the plate workshops throughout the state feature top island chefs sharing their knowledge and experience master chef classes help hone student skill sets by focusing on specific techniques and philosophies professional workshops for industry professionals to improve and update their skills high school chef mentoring hcef is also involved in: public educational programs celebrity chef dinners annual fundraiser golf tournament for culinary supporters raising the culinary bar in hawaii through ongoing culinary education

Raw XML Appendix176 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCREASES 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE HAWAII CULINARY EDUCATION FOUNDATION'S MISSION IS TO PROVIDE HAWAIIS CULINARY STUDENTS AND PROFESSIONAL ACCESS TO THE BEST KNOWLEDGE AND EXPOSURE TO CUTTING-EDGE TECHNIQUES THROUGH A VARIETY OF PROGRAMS AND EDUCATIONAL OPPORTUNITIES WITH LOCAL, NATIONAL AND INTERNATIONAL CHEFS AND FOOD EXPERTS. THE HAWAII CULINARY EDUCATION FOUNDATION IS DEDICATED TO THE DEVELOPMENT AND SUPPORT OF CULINARY TRAINING PROGRAMS THROUGHOUT THE STATE OF HAWAII TO PROMOTE OUR UNIQUE CULINARY TRADITIONS. CREATED IN 1998, AS THE HALE AINA OHANA, THE HAWAII CULINARY EDUCATION FOUNDATION RECOGNIZES THE CONTRIBUTION OF THE CULINARY INDUSTRY TO HAWAIIS ECONOMY. AN ADVISORY COMMITTEE COMPRISED OF PROMINENT MEMBERS OF THE HAWAII RESTAURANT AND HOSPITALITY INDUSTRY AND LEADERS OF CULINARY PROGRAMS MEET REGULARLY TO PLAN ACTIVITIES AND FUND-RAISING EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HAWAII CULINARY EDUCATION FOUNDATION (HCEF) PROVIDES FINANCIAL AND PROFESSIONAL RESOURCES TOWARDS ACTIVITIES THAT ENHANCE THE SCOPE OF LEARNING BY CULINARY STUDENTS AND PROFESSIONALS. HCEF FACILITATES THE SHARING OF KNOWLEDGE BY EXPERTS WITH STUDENTS. HCEF IS THE ONLY ORGANIZATION OF ITS KIND IN THE STATE OF HAWAII AND THE U.S. ACCOMPLISHED CHEFS AND FOOD EXPERTS ARE PARTNERED WITH HAWAIIS CULINARY STUDENTS AND PROFESSIONALS THROUGH FOUNDATION PROGRAMS SUCH AS THESE: VISITING CULINARY EXPERTS INTRODUCE NATIONAL AND INTERNATIONAL FOOD TRENDS AND IDEAS THROUGH DEMONSTRATIONS AND WORKSHOPS CENTER OF THE PLATE WORKSHOPS THROUGHOUT THE STATE FEATURE TOP ISLAND CHEFS SHARING THEIR KNOWLEDGE AND EXPERIENCE MASTER CHEF CLASSES HELP HONE STUDENT SKILL SETS BY FOCUSING ON SPECIFIC TECHNIQUES AND PHILOSOPHIES PROFESSIONAL WORKSHOPS FOR INDUSTRY PROFESSIONALS TO IMPROVE AND UPDATE THEIR SKILLS HIGH SCHOOL CHEF MENTORING HCEF IS ALSO INVOLVED IN: PUBLIC EDUCATIONAL PROGRAMS CELEBRITY CHEF DINNERS ANNUAL FUNDRAISER GOLF TOURNAMENT FOR CULINARY SUPPORTERS RAISING THE CULINARY BAR IN HAWAII THROUGH ONGOING CULINARY EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-06-09T17:45:50-04:00
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ReturnHeader/TaxPeriodEndDt02024-12-31
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