Form 990 for tax year 2024
Filed by HAWAII AG AND CULINARY ALLIANCE.
Totals
- Total revenue
- $3,419,103
- Total expenses
- $3,388,643
- Contributions and grants received
- $3,027,002
- Grants paid
- $318,565
- Program service revenue
- not reported
- Investment income
- not reported
- Other revenue
- not reported
- Total assets, end of year
- not reported
- Total liabilities, end of year
- not reported
- Net assets or fund balances, end of year
- not reported
- Program services expenses (Part IX)
- $3,005,011
- Management and general expenses
- $290,086
- Fundraising expenses
- $93,546
- Program service expenses (Part III)
- $3,005,011
Program services were 88.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Listed in Part VII
-
ROY YAMAGUCHI
CHAIRMAN/DIRECTOR
- Total calculated
- $0
- Hours/week
- 3
-
ALAN WONG
VICE CHAIR/DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
MEREDITH CHING
TREASURER/DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SHARON BROWN
SECRETARY/DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
VAL IWASHITA
DIRECTOR AT-LARGE
- Total calculated
- $0
- Hours/week
- 0.5
-
VIKRAM GARG
DIRECTOR AT-LARGE
- Total calculated
- $0
- Hours/week
- 0.5
-
SHEP GORDON
DIRECTOR AT-LARGE
- Total calculated
- $0
- Hours/week
- 0.5
-
WARREN SHON
DIRECTOR AT-LARGE
- Total calculated
- $0
- Hours/week
- 1
-
MARK TERUYA
DIRECTOR AT-LARGE
- Total calculated
- $0
- Hours/week
- 0.5
-
DENISE HAYASHI-YAMAGUCHI
CEO/ASSISTANT SECRET
- Total calculated
- $202,000
- From this org
- $202,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $202,000
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $202,000
-
AYA LESLIE
VICE PRESIDENT
- Total calculated
- $144,703
- From this org
- $144,703
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $144,703
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $144,703
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 3
- THE BOARD'S COMPENSATION COMMITTEE IS TASKED WITH THE REVIEW AND EVALUATION OF THE CEO'S PERFORMANCE AS WELL AS DETERMINING THE COMPENSATION OF THE CEO. THE CEO SUBMITS AN ANNUAL SELF ASSESSMENT TO THE COMPENSATION COMMITTEE AND THE BOARD CHAIR REVIEWS FINANCIAL PERFORMANCE OF ORGANIZATION, AMONG OTHER EVALUATION MEASURES. THE CHAIR WORKS WITH PREVIOUS BASE SALARY THAT WAS SUBSTANTIATED IN 2019 BY AN INDEPENDENT STUDY AND SETS PERCENTAGE BASED ON PERFORMANCE. THE COMPENSATION COMMITTEE REVIEWS AND DISCUSSES CEO PERFORMANCE, REVIEWS WITH THE CEO HER PERFORMANCE, SETS THE PERFORMANCE OBJECTIVES AND COMPENSATION FOR THE ENSUING YEAR. THE COMPENSATION COMMITTEES EVALUATION AND APPROVED CEO COMPENSATION ARE REPORTED TO THE BOARD DURING EXECUTIVE SESSION BY THE BOARD AND FULL BOARD THEN APPROVES. DOCUMENTATION IS RETAINED IN THE CEO/PRESIDENT'S PERSONNEL FILE.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
KOKUA FUND
$174,760
GENERAL SUPPORT FOR ORGANIZATION
-
LEEWARD CULINARY ARTS
$35,000
GENERAL SUPPORT FOR ORGANIZATION
-
IMUA FAMILY SERVICES
$26,000
GENERAL SUPPORT FOR ORGANIZATION
-
UH FOUNDATION FOR COMMUNITY COLLEGE CULINARY PROGRAMS
$25,000
GENERAL SUPPORT FOR ORGANIZATION
-
HAWAII AG FOUNDATION
$10,000
GENERAL SUPPORT FOR ORGANIZATION
-
DC CENTRAL KITCHEN
$10,000
GENERAL SUPPORT FOR ORGANIZATION
-
JAMES BEARD FOUNDATION
$7,500
GENERAL SUPPORT FOR ORGANIZATION
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 10 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533189349308713
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.