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HAWAII AG AND CULINARY ALLIANCE

EIN 46-0618609 HONOLULU, HI

Revenue 2024
$3,419,103
Expenses 2024
$3,388,643

Program services were 88.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
K20
Classification
1200
Street
3538 WAIALAE AVE STE 202

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).

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.

  • 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 — 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
    $3,419,103
    Expenses
    $3,388,643
    Contributions
    $3,027,002
    Grants paid
    $318,565
  • 2023
    Revenue
    $4,187,805
    Expenses
    $4,083,561
    Contributions
    $3,842,881
    Grants paid
    $1,284,057
  • 2022
    Revenue
    $3,334,914
    Expenses
    $2,954,957
    Contributions
    $3,023,220
    Grants paid
    $350,000

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.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

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 10 September 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.