Liabilities / Assets
6th percentile
Higher debt load relative to assets than 6% of similar nonprofits.
990 • Fiscal year 2024 • EIN 99-0277983
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
6th percentile
Higher debt load relative to assets than 6% of similar nonprofits.
Liabilities / Revenue
8th percentile
Higher debt load relative to revenue than 8% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
16th percentile
Higher top officer pay than 16% of similar nonprofits.
Top officer pay equals 26.9% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Down$15,942,562
Down $1,016,537 (-6.0%) from 2023
Net Assets
Down$15,941,847
Down $1,012,079 (-6.0%) from 2023
Liabilities
Down$715
Down $4,458 (-86%) from 2023
Revenue
Down$146,806
Down $27,023 (-16%) from 2023
Expenses
Down$297,013
Down $235,274 (-44%) from 2023
Net Income
Up-$150,207
Up $208,251 (+58%) from 2023
We sponsor educational programs, fund charitable activities and support practices which nurture love, wisdom, wellness, and peace within individuals and families, and which promote understanding and connectedness among communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $12,991,795 | $11,817,984 | ▼ $1,173,811 |
| Investments in Publicly Traded Securities | $2,397,625 | $2,355,872 | ▼ $41,753 |
| Land, Buildings, and Equipment, Net | $1,550,626 | $1,491,094 | ▼ $59,532 |
| Cash and Non-Interest-Bearing Accounts | $16,208 | $261,472 | ▲ $245,264 |
| Savings and Temporary Cash Investments | $53 | $5,146 | ▲ $5,093 |
| Accounts Receivable | $2,792 | $0 | ▼ $2,792 |
| Total Assets | $16,959,099 | $15,942,562 | ▼ $1,016,537 |
| Other Assets Total | $0 | $10,994 | ▲ $10,994 |
| Liabilities | |||
| Other Liabilities | $2,400 | $0 | ▼ $2,400 |
| Accounts Payable and Accrued Expenses | $2,773 | $715 | ▼ $2,058 |
| Total Liabilities | $5,173 | $715 | ▼ $4,458 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $16,953,926 | $15,941,847 | ▼ $1,012,079 |
| Total Net Assets Fund Balance | $16,953,926 | $15,941,847 | ▼ $1,012,079 |
| Total Liabilities and Net Assets / Fund Balance | $16,959,099 | $15,942,562 | ▼ $1,016,537 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,489,144 | $736,220 | $2,225,364 |
| Equipment | $1,950 | $371,062 | $373,012 |
| Closely Held Equity Interests | $11,817,984 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Charles Frumin | Director and Secretary | PT | $30,866 | $8,597 | $39,463 |
| Name | Title |
|---|---|
| Dr Sangkun Kim | President, Chairperson |
| Farley Jones | Director |
| Hyungduk Kim | Director |
| Yunjin Kim | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $127,180 |
| Salaries, Compensation, and Employee Benefits | $86,334 |
| Grants and Similar Amounts Paid | $83,499 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $59,532 | - | - | $59,532 |
| Occupancy | $25,918 | $32,265 | - | $58,183 |
| Foreign Grants | $53,128 | - | - | $53,128 |
| Other Salaries and Wages | - | $42,572 | - | $42,572 |
| Current Officers, Directors, Trustees, and Key Employees | $39,463 | - | - | $39,463 |
| Grants to Domestic Orgs | $30,371 | - | - | $30,371 |
| Other Employee Benefits | - | $4,299 | - | $4,299 |
| Insurance | - | $3,861 | - | $3,861 |
| Fees for Services Accounting | - | $1,595 | - | $1,595 |
| Office Expenses | $196 | $1,147 | - | $1,343 |
| Other Expenses | - | $1,324 | - | $1,324 |
| Conferences and Meetings | $554 | - | - | $554 |
| Fees for Services Legal | - | $314 | - | $314 |
| Fees for Services Other | $251 | - | - | $251 |
| Travel | - | $114 | - | $114 |
| Advertising | $109 | - | - | $109 |
| Total Functional Expenses | $209,522 | $87,491 | $0 | $297,013 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| HSA-UWC Kona | KailuaKona, HI | 501(c)(3) | Support their programs | $21,245 |
| Kokua Academy | KailuaKona, HI | - | Support their programs | $8,126 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| East Asia and the Pacific - Japan | Grants to Recipients | Donation to support their activities | 0 | 0 | $53,128 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is e-mailed to all directors for their review and comment before it is filed.”
“Every year, each director, principal officer and member of a committee with governing board-delegated powers is required to sign a statement which affirms that they: a. Have received a copy of the conflict of interest policy, b. Have read and understands the policy, c. Have agreed to comply with the policy, and d. Understands that PREF is charitable, and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes.”
“Salaries of all officers and key employees are approved by the board of directors, and are at or below the comparable rates for their positions.”
“The 990 is available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2773 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 715 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2792 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | We sponsor educational programs, fund charitable activities and support practices which nurture love, wisdom, wellness, and peace within individuals and families, and which promote understanding and connectedness among communities. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 109 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 109 |
| IRS990/AllOtherContributionsAmt | 0 | 25010 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Treasurer |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8083262344 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 73-5577 Olowalu Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Kailua Kona |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96740 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 16208 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 261472 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 39463 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 39463 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 554 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 554 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 25010 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 83499 |
| IRS990/CYInvestmentIncomeAmt | 0 | 94948 |
| IRS990/CYOtherExpensesAmt | 0 | 127180 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 26848 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -150207 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 86334 |
| IRS990/CYTotalExpensesAmt | 0 | 297013 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 146806 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 59532 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 59532 |
| IRS990/Desc | 0 | Kokua Academy PREF supported the private school called Kokua Academy (grade K to 5th). Their school was held on the PREF owned property at 75-1048 Henry St, Kailua Kona, Hawaii. In 2024 the school existed from January to June with up to 40 total students. Kokua Academy is a private, independent day school. The school is dedicated to providing a positive educational environment for each student by engaging them in real-world, project based learning experiences. Kona Ocean Challenge Program The Annual Ocean Challenge program sponsored by PREF was held in December, 2024 at the Hawaiian Queen Coffee Garden. The outdoor education program for young people centered on personal growth and self?discovery. The seven day program consisted of morning devotional readings, boating, hiking, fishing and discovering the sites on the Big Island. A total of 8 participants plus five staff members participated.Ukulele & Guitar LessonsThroughout 2024 PREF has sponsored free Ukulele at the Hawaii Queen Coffee Garden for the Kona Community. Approximately fourteen to fifteen lessons took place at the Hawaiian Queen Coffee Garden in 2024. Rev. Chuck Frumin is the teacher of the lessons.Origami ClassOn December 14, 2024 PREF offering a community Origami class to learn the art of Japanese Paper Folding.Approximately 8 people attended.Community EventsBig Island Excellence in Parenting Award ProgramThe Excellence in Parenting Award Program on July 26, 2024 was sponsored by PREF. Held at the Hawaiian Queen Coffee Garden the program promotes and encourages families to invest in our young children in our community. Big Island Mayor Mitch Roth sent a written message congratulating the two Kona couples who won the award: Dana Mclaughlin, founder of the Hawaii Keiki Museum and Charis Higginson, founder of Humanity Hale both won the Excellence in Parenting Award. They received $500 each from PREF as an award.Thanksgiving Interfaith ConcertThe Kona Thanksgiving Interfaith Concert held on November 25, 2024 was sponsored by PREF. Choirs from diverse faith communities in Kona participated in the Interfaith event. Although sponsored by PREF the event took place at the Lutheran Church of the Holy Trinity in Kona. Donations at the event were collected for the Hawaii Island Food Bank in Kona. Ten different religious organization from Kona performed.Religious ProgramsOutdoor Church BBQ Service for the CommunityAn outdoor BBQ and Ping Pong Tournament for the community was held on Sept. 22, 2024 in honor of World Peace Day. PREF and also the Kona Family Church sponsored the event. It was a family event including games and an inflatable Jumper for children. It included a Ping Pong Tournament. Kids also had an opportunity to learn Japanese Origami paper folding. Approximately 48 people attended.Easter Egg HuntPREF sponsored an Easter Egg hunt on March 31, 2024 at the Hawaiian Queen Coffee Garden.Approximately twenty people including parents with children participated in the Egg Hunt.Religious Organizations Using the Hawaiian Queen Coffee GardenIn 2024 the following Religious organizations used the PREF owned facility at 75-1048 Henry Street, Kailua Kona, Hawaii for their own religious services. Congregation Kona Beth Shalom --- Used approximately 6 times in 2024Marshallese Assembly of God --- Used approximately 24 times in 2024Kona Family Church ---- Used approximately 52 times in 2024Self Realization Fellowship ---- Used approximately 9 times in 2024 |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 209522 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1595 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1595 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 314 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 314 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 251 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 251 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 53128 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 53128 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 8597 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Dr Sangkun Kim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Charles Frumin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Farley Jones |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Hyungduk Kim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Yunjin Kim |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 30866 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President, Chairperson |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director and Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1990 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -43 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 83499 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 30371 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 30371 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 457 |
| IRS990/GrossReceiptsAmt | 0 | 147306 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3861 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3861 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 94991 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 94991 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 12991795 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 11817984 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2397625 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2355872 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1107282 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1550626 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1491094 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2598376 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 500 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | We sponsor educational programs, fund charitable activities and support practices which nurture love, wisdom, wellness, and peace within individuals and families, and which promote understanding and connectedness among communities. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 1 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16953926 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15941847 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -43 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -43 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -861872 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 16953926 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 15941847 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 32265 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 25918 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 58183 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1147 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 196 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1343 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 10994 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4299 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 4299 |
| IRS990/OtherExpensesGrp/Desc | 0 | Taxes and Licenses |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1324 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1324 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2400 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 42572 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 42572 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Charles Frumin |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531190 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program Service Revenu |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26848 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 26848 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 18026 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 310604 |
| IRS990/PYInvestmentIncomeAmt | 0 | 98561 |
| IRS990/PYOtherExpensesAmt | 0 | 139563 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 57242 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -358458 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 82120 |
| IRS990/PYTotalExpensesAmt | 0 | 532287 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 173829 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -150207 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 26848 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 53 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5146 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 25010 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 18026 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27005 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12903 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 97944 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 94948 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 83399 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 57172 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 43814 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16620 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 295953 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 182470 |
| IRS990ScheduleA/PrivateFoundation170Ind | 0 | X |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.24870 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.31730 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 97944 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 25010 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 18026 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27005 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12903 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 97944 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 393897 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1489144 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 736220 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2225364 |
| IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt | 0 | 11817984 |
| IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1950 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 371062 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 373012 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1491094 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 11817984 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 0 | 0 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 0 | 0 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 0 | 53128 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | East Asia and the Pacific - Japan |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 0 | Donation to support their activities |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | Grants to Recipients |
| IRS990ScheduleF/BoycottCountriesInd | 0 | 0 |
| IRS990ScheduleF/ContinuationSpentAmt | 0 | 0 |
| IRS990ScheduleF/ContinuationTotalEmployeeCnt | 0 | 0 |
| IRS990ScheduleF/ContinuationTotalOfficeCnt | 0 | 0 |
| IRS990ScheduleF/ForeignCorpOwnershipInd | 0 | 0 |
| IRS990ScheduleF/ForeignPartnershipInd | 0 | 0 |
| IRS990ScheduleF/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt | 0 | 53128 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt | 0 | wire |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt | 0 | Support their activities |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt | 0 | East Asia and the Pacific - Japan |
| IRS990ScheduleF/InterestInForeignTrustInd | 0 | 0 |
| IRS990ScheduleF/PassiveForeignInvestmestCoInd | 0 | 0 |
| IRS990ScheduleF/SubtotalEmployeesCnt | 0 | 0 |
| IRS990ScheduleF/SubtotalOfficesCnt | 0 | 0 |
| IRS990ScheduleF/SubtotalSpentAmt | 0 | 53128 |
| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 0 | We only support organizations that we are very familiar with, whose purposes align with ours. We require them to report how the funds were spent. |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleF/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleF/TotalEmployeeCnt | 0 | 0 |
| IRS990ScheduleF/TotalOfficeCnt | 0 | 0 |
| IRS990ScheduleF/TotalSpentAmt | 0 | 53128 |
| IRS990ScheduleF/TransferToForeignCorpInd | 0 | 0 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 21245 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 8126 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Support their programs |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Support their programs |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | HSA-UWC Kona |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | Kokua Academy |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 946103080 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 863670093 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 75-5660 Kopiko Street Suite C-7418 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 74-5577 Palami Road Unit 5502 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | KailuaKona |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | KailuaKona |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 96740 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 96745 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | We only support organizations that we are very familiar with, and we require them to report to us how the funds were spent. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 2 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The 990 is e-mailed to all directors for their review and comment before it is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Every year, each director, principal officer and member of a committee with governing board-delegated powers is required to sign a statement which affirms that they: a. Have received a copy of the conflict of interest policy, b. Have read and understands the policy, c. Have agreed to comply with the policy, and d. Understands that PREF is charitable, and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Salaries of all officers and key employees are approved by the board of directors, and are at or below the comparable rates for their positions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The 990 is available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | Pacific Rim Educational Foundation Inc |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 990355761 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | HI |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | Agriculture and Aquaculture |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | Pacific Rim Integrated Development Group Inc |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 73-5577 Olowalu St |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | KailuaKona |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 96740 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | High School of the Pacific |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 562469490 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | School for Pacific Island students |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 170(b)(1)(A)ii |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 73-5577 Olowalu St |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | KailuaKona |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 96740 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Pacific Rim Integrated Development Group Inc |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | Pacific Rim Integrated Development Group Inc |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | F |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 16959099 |
| IRS990/TotalAssetsEOYAmt | 0 | 15942562 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 16959099 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 15942562 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 25010 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 87491 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 209522 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.