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HOIWAI FUND

EIN 85-0701521 HONOLULU, HI

Revenue 2024
$444,509
Expenses 2024
$404,334

Program services were 90.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1000
Street
5274 HALAPEPE 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).

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.

  • Mahina Paishon-Duarte

    Co-Founder

    Total calculated
    $3,500
    From this org
    $3,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Cheryl Ka'uhane Lupenui

    Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Matt DeKneef

    Board Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Claire Sullivan

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Anne Swayne

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • David Leon

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Ashley Lukens

    Co-Founder

    Total calculated
    $0
    Hours/week
    5 + 10 related

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $118,277 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $118,277 related

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
    $444,509
    Expenses
    $404,334
    Contributions
    $402,536
    Grants paid
    $67,036
  • 2023
    Revenue
    $464,923
    Expenses
    $337,471
    Contributions
    $424,350
    Grants paid
    $30,000
  • 2022
    Revenue
    $324,750
    Expenses
    $248,582
    Contributions
    $324,730
    Grants paid
    $0

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

  • Hui O Wa'a Kaulua

    $20,000

    2023 The purpose of this grant is to further Grantee's charitable purposes by providing Grantee with unrestricted use at the grantee's discretion. Grantee shall have sole discretion in determining what person(s) may benefit from the project.

  • Halau Kealaokamaile

    $10,000

    2023 The purpose of this grant is to further Grantee's charitable purposes by providing Grantee with unrestricted use at the grantee's discretion. Grantee shall have sole discretion in determining what person(s) may benefit from the project.

Where these grants went next →

Grants received

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.