- Revenue 2024
- $6,151,835
- Expenses 2024
- $4,400,801
Program services were 72.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- 364 S KING ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
BILLIONAIRE FOUNDATION
EIN 42-4047229
Mission and programs · 2024
Mission
TO PRESERVE, RESTORE, INTERPRET, SHARE, AND CELEBRATE THE UNIQUE CULTURAL, HISTORICAL, AND SPIRITUAL QUALITIES OF `IOLANI PALACE AND ITS GROUNDS FOR THE BENEFIT OF NATIVE HAWAIIANS, THE PEOPLE OF HAWAI`I, AND THE WORLD.
Activities or mission (Part I)
EDUCATION, RESEARCH, RESTORATION, REFURBISHMENT AND OPERATION FOR THE IOLANI PALACE.
-
MUSEUM OPERATIONS - VISITORS FROM AROUND THE WORLD VISIT THE PALACE. AUDIO TOURS ARE AVAILABLE IN ENGLISH, FRENCH, GERMAN, JAPANESE, KOREAN, MANDARIN CHINESE, SPANISH AND ITALIAN. WE ALSO OFFER A HAWAIIAN-LANGUAGE AUDIO TOUR, PRIMARILY FOR STUDENTS IN HAWAIIAN LANGUAGE IMMERSION SCHOOLS. OUR VISITOR COUNT TOTAL WAS 105,359 FOR THE REPORTING YEAR.WE DESIGNATE THE SECOND SUNDAY OF EVERY MONTH AS "KAMA'AINA SUNDAY," WHERE UP TO 500 RESIDENTS RECEIVE A SELF-GUIDED AUDIO TOUR OF THE PALACE WITHOUT HAVING TO PAY AN ADMISSION FEE. THE MUSEUM SERVES A CONSIDERABLE NUMBER OF FOREIGN DIGNITARIES WHOSE COMPLIMENTARY VISITS TO THE PALACE ARE ARRANGED BY THEIR RESPECTIVE CONSULS GENERAL IN HONOLULU. THE PALACE HAS ALSO WELCOMED IN THE PAST THE HEAD OF STATE FOR THE INDEPENDENT NATION OF SAMOA, THE KING OF AOTEAROA (NEW ZEALAND), THE KING OF TONGA, THE VICE PREMIER OF THE STATE COUNCIL FOR THE PEOPLE'S REPUBLIC OF CHINA, GOVERNORS OF VARIOUS PREFECTURES IN JAPAN, AND HIS HOLINESS THE DALAI LAMA.THE PALACE OFFERS AN EDUCATIONAL PROGRAM THAT FOCUSES ON HAWAIIAN HISTORY AND THE LAST MONARCH OF THE KINGDOM OF HAWAI'I. WE ARE COMMITTED TO PROVIDING STUDENTS WITH A WELL-ROUNDED EDUCATIONAL EXPERIENCE THAT COMBINES HISTORY AND CULTURE. THERE WERE 4,361 STUDENT VISITORS THIS YEAR.
Expenses $3,205,430 · Grants $324,523 · Revenue $2,336,090
-
PALACE SHOPS - PRIMARILY SELLING PRODUCTS DERIVED FROM OR RELATED TO IOLANI PALACE HISTORY, ALONG WITH ITEMS FOR THE CONVENIENCE OF VISITORS.
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Billy PieperBILLY PIEPER
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Brian KealohaBRIAN KEALOHA
1ST VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Leilani Williams-SolomonLEILANI WILLIAMS-SOLOMON
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Richard KennedyRICHARD KENNEDY
CORPORATE SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Isaiah AinaISAIAH AINA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Gerard AkakaGERARD AKAKA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Francis AlcainFRANCIS ALCAIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Warren AltonaWARREN ALTONA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Donne DawsonDONNE DAWSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Shawn DonlinSHAWN DONLIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Allen HoeALLEN HOE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Malcolm InamineMALCOLM INAMINE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Patti LookPATTI LOOK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
James MonizJAMES MONIZ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Brennon MoriokaBRENNON MORIOKA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Alisa OnishiALISA ONISHI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Kaulana ParkKAULANA PARK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Stevette SantiagoSTEVETTE SANTIAGO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
David TubmanDAVID TUBMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Ron WalkerRON WALKER
FORMER 2ND VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Elena FardenELENA FARDEN
FORMER DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Paula GuanzonPAULA GUANZON
PRESIDENT & CEO
- Total calculated
- $214,278
- From this org
- $196,387
- From related orgs
- $0
- Other
- $17,891
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $186,387
- Bonus
- $10,000
- Other
- $0
- Deferred
- $5,654
- Nontaxable benefits
- $12,237
- Filer's total
- $214,278
-
See Wai WanSEE WAI WAN
CHIEF FINANCIAL OFFICER
- Total calculated
- $133,474
- From this org
- $122,420
- From related orgs
- $0
- Other
- $11,054
- Hours/week
- 40
-
Michelle MoriharaMICHELLE MORIHARA
DIRECTOR OF DEVELOPMENT
- Total calculated
- $112,835
- From this org
- $102,217
- From related orgs
- $0
- Other
- $10,618
- Hours/week
- 40
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $6,151,835
- Expenses
- $4,400,801
- Contributions
- $3,358,951
- Grants paid
- $324,523
-
2023
- Revenue
- $6,317,712
- Expenses
- $3,942,861
- Contributions
- $3,522,339
- Grants paid
- $192,735
-
2022
- Revenue
- $7,388,299
- Expenses
- $2,898,637
- Contributions
- $4,938,257
- Grants paid
- $1,000
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2024 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2023 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2022 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2021 · 990
- Revenue
- $3,579,013
- Expenses
- $2,059,778
- Assets (EOY)
- $3,887,957
-
2021 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2020 · 990
- Revenue
- $2,547,195
- Expenses
- $1,933,466
- Assets (EOY)
- $2,354,724
-
2020 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2019 · 990
- Revenue
- $3,141,450
- Expenses
- $3,740,142
- Assets (EOY)
- $1,651,460
-
2018 · 990
- Revenue
- $3,406,586
- Expenses
- $2,814,948
- Assets (EOY)
- $1,916,485
-
2017 · 990
- Revenue
- $2,897,735
- Expenses
- $2,543,223
- Assets (EOY)
- $1,658,959
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
-
STATE OF HAWAII DEPARTMENT OF LAND AND NATURAL RESOURCES
$324,523
2024 FLOW THROUGH FUNDS FOR THE REPAIR OF THE ROOF ON THE 'IOLANI PALACE
-
STATE OF HAWAII DEPARTMENT OF LAND AND NATURAL RESOURCES
$174,428
2023 FLOW THROUGH FUNDS FOR THE REPAIR OF THE ROOF ON THE 'IOLANI PALACE
Grants received
-
2023 TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
-
2024 TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
-
$13,230
2023 GENERAL SUPPORT
-
DONOR ADVISED CHARITABLE GIVING
$11,500
2023 HEALTH
-
$10,000
2022 Contribution "Hau'oli La Hanau e King Kalakaua"
-
$10,000
2025 Sponsorship of the 2025 Iolani Palace Poi Supper to support the preservation, restoration, interpretation, and public celebration of Iolani Palace and its Native Hawaiian cultural and historical significance.
-
HAWAII LONGSHORE DIVISION ILWU
$10,000
2024 GENERAL SUPPORT
-
2022 GENERAL SUPPORT
-
2023 Health Social & Cultural Support
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.