Civic Intelligence

Friends of Hawaii Charities Inc

EIN 99-0334032 • 501(c)3 • Honolulu, HI

Profile

Friends of hawaii charities activates financial resources from the private sector and spirited volunteerism from the community, in concert with the extraordinary natural resources of the state, to produce sports and cultural events that generate funds for qualifying not-for-profit endeavors in hawaii benefiting its women, children, youth, and needy, primarily in the areas of intervention, health, and education.

735 Bishop Street Suite 320Honolulu, HI 96813

www.friendsofhawaii.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.49x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

3.09x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

4th percentile

-71%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

51st percentile

4.3%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,270,596

Down $596,060 (-21%) from 2023

Liabilities

Down

$802,747

Down $385,982 (-32%) from 2023

Net Assets

Down

$1,467,849

Down $210,078 (-13%) from 2023

Revenue

Up

$489,630

Up $330,239 (+207%) from 2023

Expenses

Up

$699,708

Up $4,384 (+0.6%) from 2023

Net Income

Up

-$210,078

Up $325,855 (+61%) 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 2011: $1,751,573Liabilities 2011: $106,382Net Assets 2011: $1,645,1912011Assets 2012: $1,281,359Liabilities 2012: $97,148Net Assets 2012: $1,184,2112012Assets 2013: $1,123,259Liabilities 2013: $80,650Net Assets 2013: $1,042,6092013Assets 2014: $1,331,826Liabilities 2014: $556,359Net Assets 2014: $775,4672014Assets 2015: $2,373,865Liabilities 2015: $1,570,688Net Assets 2015: $803,1772015Assets 2016: $1,626,259Liabilities 2016: $585,476Net Assets 2016: $1,040,7832016Assets 2017: $2,030,369Liabilities 2017: $796,539Net Assets 2017: $1,233,8302017Assets 2018: $2,229,639Liabilities 2018: $775,651Net Assets 2018: $1,453,9882018Assets 2019: $2,480,989Liabilities 2019: $772,532Net Assets 2019: $1,708,4572019Assets 2020: $2,406,889Liabilities 2020: $729,720Net Assets 2020: $1,677,1692020Assets 2021: $3,166,731Liabilities 2021: $774,721Net Assets 2021: $2,392,0102021Assets 2022: $3,000,826Liabilities 2022: $786,966Net Assets 2022: $2,213,8602022Assets 2023: $2,866,656Liabilities 2023: $1,188,729Net Assets 2023: $1,677,9272023Assets 2024: $2,270,596Liabilities 2024: $802,747Net Assets 2024: $1,467,8492024

Highlighted filing

2024

Assets$2,270,596
Liabilities$802,747
Net Assets$1,467,849

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $894,765Expenses 2011: $1,168,592Net Income 2011: -$273,8272011Revenue 2012: $682,259Expenses 2012: $1,143,239Net Income 2012: -$460,9802012Revenue 2013: $1,003,609Expenses 2013: $1,145,211Net Income 2013: -$141,6022013Revenue 2014: $956,408Expenses 2014: $1,223,550Net Income 2014: -$267,1422014Revenue 2015: $1,179,980Expenses 2015: $1,152,270Net Income 2015: $27,7102015Revenue 2016: $1,387,127Expenses 2016: $1,149,521Net Income 2016: $237,6062016Revenue 2017: $1,404,326Expenses 2017: $1,211,279Net Income 2017: $193,0472017Revenue 2018: $1,443,656Expenses 2018: $1,223,498Net Income 2018: $220,1582018Revenue 2019: $1,501,539Expenses 2019: $1,247,070Net Income 2019: $254,4692019Revenue 2020: $1,217,284Expenses 2020: $1,248,572Net Income 2020: -$31,2882020Revenue 2021: $2,139,671Expenses 2021: $1,424,830Net Income 2021: $714,8412021Revenue 2022: $1,125,429Expenses 2022: $1,303,579Net Income 2022: -$178,1502022Revenue 2023: $159,391Expenses 2023: $695,324Net Income 2023: -$535,9332023Revenue 2024: $489,630Expenses 2024: $699,708Net Income 2024: -$210,0782024

Highlighted filing

2024

Revenue$489,630
Expenses$699,708
Net Income-$210,078

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.27$0.80$1.47$0.49$0.70$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.87$1.19$1.68$0.16$0.70$0.54
2022Detailed filing. Detailed filing data is available for this year.$3.00$0.79$2.21$1.13$1.30$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$0.77$2.39$2.14$1.42$0.71
2020Summary only. Only limited summary data is available for this year.$2.41$0.73$1.68$1.22$1.25$0.03
2019Summary only. Only limited summary data is available for this year.$2.48$0.77$1.71$1.50$1.25$0.25
2018Summary only. Only limited summary data is available for this year.$2.23$0.78$1.45$1.44$1.22$0.22
2017Summary only. Only limited summary data is available for this year.$2.03$0.80$1.23$1.40$1.21$0.19
2016Summary only. Only limited summary data is available for this year.$1.63$0.59$1.04$1.39$1.15$0.24
2015Summary only. Only limited summary data is available for this year.$2.37$1.57$0.80$1.18$1.15$0.03
2014Summary only. Only limited summary data is available for this year.$1.33$0.56$0.78$0.96$1.22$0.27
2013Summary only. Only limited summary data is available for this year.$1.12$0.08$1.04$1.00$1.15$0.14
2012Summary only. Only limited summary data is available for this year.$1.28$0.10$1.18$0.68$1.14$0.46
2011Summary only. Only limited summary data is available for this year.$1.75$0.11$1.65$0.89$1.17$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Mar 11, 2025
Return Version
2023v6.0
Gross Receipts
$6,904,133
Mission and Program Overview

Mission

Friends of hawaii charities activates financial resources from the private sector and spirited volunteerism from the community, in concert with the extraordinary natural resources of the state, to produce sports and cultural events that generate funds for qualifying not-for-profit endeavors in hawaii benefiting its women, children, youth, and needy, primarily in the areas of intervention, health, and education.

Produce sports & cultural events that generate funds to benefit nonprofit endeavors in hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$812,552$1,103,446▲ $290,894
Savings and Temporary Cash Investments$872,785$567,279▼ $305,506
Prepaid Expenses and Deferred Charges$297,851$320,976▲ $23,125
Accounts Receivable$838,399$255,736▼ $582,663
Land, Buildings, and Equipment, Net$45,069$23,159▼ $21,910
Total Assets$2,866,656$2,270,596▼ $596,060
Liabilities
Deferred Revenue$750,507$686,685▼ $63,822
Accounts Payable and Accrued Expenses$438,222$116,062▼ $322,160
Total Liabilities$1,188,729$802,747▼ $385,982
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,677,927$1,467,849▼ $210,078
Total Net Assets Fund Balance$1,677,927$1,467,849▼ $210,078
Total Liabilities and Net Assets / Fund Balance$2,866,656$2,270,596▼ $596,060

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,159$110,255$133,414
Compensation and Service Providers

Board Members and Trustees

NameTitle
Corbett Ak KalamaPresident/executive Commit
Chad KarasakiVice President/exec Commit
Admiral Thomas B Fargo Usn RetDirector
Caleb ChanDirector
David HamamotoDirector
Fumiatsu HiraiDirector
Jennifer IsobeDirector
Jim WaltersDirector
John UekawaDirector
Jon KobayashiDirector
June JonesDirector
Keith VieiraDirector
Michael HartleyDirector
Michael W PerryDirector
Misty TufonoDirector
Neill CharDirector
Randy HirakiDirector
Reggie MaldonadoDirector
Ryozo SakaiDirector
Scott HayashiDirector
Todd ApoDirector
George AriyoshiEmeritus (non Voting)
Al SouzaExecutive Committee
Eric YeamanExecutive Committee
Riyo TonomotoExecutive Committee
Micah KaneExecutive Committee/direct
Michael KawazoeExecutive Committee/direct
Mike DyerExecutive Committee/direct
Mitchell M KaaialiiExecutive Committee/direct
Dickson LeeSecretary/executive Commit
Howard IkedaTreasurer/exec Committee/d

Highest Paid Contractors

ContractorServicesLocationCompensation
141 Hawaii LLC Dba 141 Premiere SportsManagement Fee735 BISHOP ST STE 320, Honolulu, HI 96813$1,165,445
141 Hawaii LLC Dba 141 Premiere SportsSales Commission735 BISHOP ST STE 320, Honolulu, HI 96813$417,086
Peachtree Tents & Events LLC Dba EventwoTenting And Event Assistance ServicesPO BOX 9277, Mission, KS 66201$129,522
Revenue and Support

Revenue Composition

Contributions and Grants
$1,650,716
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-1,161,086
Change in Net Assets
$-210,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$489,630
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$489,630
Total Revenue per Form 990
$489,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$648,025
Other Expenses$51,683
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$648,025--$648,025
Fees for Services Accounting-$51,172-$51,172
Fees for Services Legal-$511-$511
Total Functional Expenses$648,025$51,683$0$699,708

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$699,708
Total Expenses per Audited Statements$699,708
Total Expenses per Form 990$699,708
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hawaii Community FoundationHonolulu, HI501(c)(3)PARTNERSHIP TO HELP HAWAI'I'S FAMILIES TRANSITION OUT OF POVERTY, TO SUPPORT COMMUNITY-BASED SERVICES IN THEIR CARE FOR KPUNA AND THEIR CAREGIVERS; AND TO INCREASE THE HEALTHY DEVELOPMENT OF UNDER-RESOURCED CHILDREN AGES 0-5$0
World Golf FoundationSt Augustine, FL501(c)(3)OUR MISSION IS TO UNITE THE GOLF INDUSTRY AROUND INITIATIVES THAT PROMOTE, ENHANCE THE GROWTH OF AND PROVIDE ACCESS TO THE GAME WORLDWIDE, WHILE PRESERVING GOLF'S TRADITIONAL VALUES AND PASSING THEM ON TO OTHERS.$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,414,503
Fundraising Gross Income$5,253,417
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$6,904,133$5,253,417$4,861,747$391,670
Total Events$6,904,133$5,253,417$6,414,503$-1,161,086
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
Audit committee
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization entered into a management agreement with 141 hawaii, llc (doing business as "141 premiere sports and entertainment") to be the tournament director. 141 hawaii llc manages the day to day operations for the organization.

Form 990, Part VI, Section B, Line 11B

The board of directors delegated the review and approval of form 990 to the treasurer. The organization's president and treasurer worked closely with an independent outside accounting firm engaged to prepare the return. The treasurer reviewed the 990 prior to its presentation to the board of directors. A complete copy of form 990 was provided to the entire voting board before the return was filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

An interested person shall promptly disclose to the board of directors the existence of a conflict of interest and all material facts relating to the conflict of interest. Directors, key employees, and officers are encouraged to disclose any arrangements which may give rise to the appearance of a conflict of interest. Any actual or potential conflict of interest may also be raised by any other member of the board of directors. An interested person may make a presentation to the board of directors, but after such presentation, the interested person shall recuse themselves from the discussion of, and the vote on, the arrangement involving the conflict of interest or the appearance of a conflict of interest. The chairperson of the board of directors shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed arrangement. After exercising due diligence, the board of directors shall determine whether fohc is able to obtain a more advantageous arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest or the appearance of a conflict of interest. If a more advantageous arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest or the appearance of a conflict of interest, the board of directors shall determine by a majority vote of the disinterested directors: that the arrangement is in fohc's best interest, is fair and reasonable to fohc, and whether to enter into the arrangement. The minutes of the board of directors shall contain: (a) the names of the persons who disclosed or otherwise were found to have a conflict of interest and the nature of the conflict of interest. (b) the names of the persons who were present for the discussion and vote relating to the arrangement, the content of the discussion (including any action taken to determine whether the conflict of interest was in fohc's best interest and any alternatives to the proposed arrangement), and a record of any votes taken in connection therewith. Each trustee, director, key employee, or officer shall annually fill out a conflict of interest statement. In it, they sign a statement which affirms that such person (i) has received a copy of the conflict of interest policy, (ii) has read and understands the policy, (iii) agrees to comply with the policy, and (iv) discloses any actual or potential conflict of interest (as defined in the conflict policy).

Form 990, Part VI, Section C, Line 19

The organization has available for public inspection at the organization's office in honolulu, hawaii. Form 990 and 990-t audited financial statements irs determinatin letter articles of incorporation and bylaws conflict of interest policy whistleblower policy

Filing and Contact Details

Filer

Filer Name
Friends of Hawaii Charities Inc
EIN
99-0334032
Phone
8085237888
Address
735 BISHOP STREET SUITE 320, HONOLULU, HI 96813

Signing Officer

Name
Howard Ikeda
Title
Treasurer/director
Phone
8085237888
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corbett Ak Kalama
Formed
1998
Legal Domicile
Hi
Voting Board Members
31
Independent Board Members
31
Employees
0
Volunteers
1,000

Preparer

Firm
Accuity Llp
Address
999 BISHOP STREET STE 2300, HONOLULU, HI 96813
Preparer
Rachel C Antal
Phone
8085313400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization evaluates uncertain income tax positions utilizing a recognition threshold and measurement attribute for the financial settlement recognition and measurement of an income tax position taken or expected to be taken in an income tax return. At may 31, 2024, management believes there were no material uncertain income tax positions. The 2021 to 2023 tax years remain open for federal and state tax purposes at may 31, 2024

Raw XML AppendixShowing 400 of 587 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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IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL W PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm5RYOZO SAKAI
IRS990/Form990PartVIISectionAGrp/PersonNm6KEITH VIEIRA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE COMMITTEE/DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE COMMITTEE/DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17EMERITUS (NON VOTING)
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE COMMITTEE/DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE COMMITTEE/DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt22PRESIDENT/EXECUTIVE COMMIT
IRS990/Form990PartVIISectionAGrp/TitleTxt23SECRETARY/EXECUTIVE COMMIT
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER/EXEC COMMITTEE/D
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT/EXEC COMMIT
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
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IRS990/MissionDesc0FRIENDS OF HAWAII CHARITIES ACTIVATES FINANCIAL RESOURCES FROM THE PRIVATE SECTOR AND SPIRITED VOLUNTEERISM FROM THE COMMUNITY, IN CONCERT WITH THE EXTRAORDINARY NATURAL RESOURCES OF THE STATE, TO PRODUCE SPORTS AND CULTURAL EVENTS THAT GENERATE FUNDS FOR QUALIFYING NOT-FOR-PROFIT ENDEAVORS IN HAWAII BENEFITING ITS WOMEN, CHILDREN, YOUTH, AND NEEDY, PRIMARILY IN THE AREAS OF INTERVENTION, HEALTH, AND EDUCATION.
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