HOEA THE FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HOEA THE FOUNDATION (EIN 46-4730871)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-12
- IRS object ID
- 202443179349202899
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-12T14:05:15-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990224276 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUSTA AAC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1003 BISHOP ST STE 1700 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464730871 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HO'EA - THE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOEA | BusinessNameControlTxt |
| Phone | 8082869884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 SOUTH STREET 104 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Eric Fujimoto | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 8089494477 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | YINEN HUANG | PreparerPersonNm |
| PTIN | P01506336 | PTIN |
| Phone | 8085248080 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | https://www.hoea.org/ | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $42,065 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $39,255 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $2,810 | InvestmentIncomeAmt |
| Total Revenue | $42,065 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $19,530 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $4,670 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $20,501 | OtherExpensesTotalAmt |
| Total Expenses | $44,701 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$2,636 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $244,425 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $29,653 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $271,442 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,923 | BOYAmt |
| EOY | $77,083 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,502 | BOYAmt |
| EOY | $194,359 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,425 | BOYAmt |
| EOY | $271,442 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,425 | BOYAmt |
| EOY | $271,442 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | The specific purpose of Ho'ea - The Foundation is to provide grants to selected charitable, religious, and educational organizations that have demonstrated dedication and excellence in their respective mission. As a policy of the Foundation, all recipient organizations must be organized as either a nonprofit foundation or a corporation which is operated exclusively for charitable purposes and which has established its status as a tax-exempt organization and a public charity under Section50l(c)(3) and 509(a) of the Internal Revenue Code. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| The 2023 Unity Prom event is to provide students with special education an opportunity to celebrate a young person's coming of age and the same experience which the general education students have in High School. | $0 | $19,220 |
| Ho'ea - The Foundation made a total contribution, sponsorship, scholarship and grant in the amount of $19,530 to support the community and other nonprofit organizations in year 2023. | $0 | $19,530 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $38,750 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Eric Fujimoto | ||||
| President/Director | 2.00 | $0 | $0 | $0 |
| Vaughn Victorino | ||||
| Treasurer/Secretary/Direct | 2.00 | $0 | $0 | $0 |
| Lynne Kaneshiro | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Marie Imanaka | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Jill Misawa | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Ivy Nip | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Eric Fujimoto | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 South Street STE 104 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8089494477 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,751 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,913 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,396 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,796 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,255 | CurrentTaxYearAmt |
| Total | $248,111 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,751 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,913 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,396 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,796 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,255 | CurrentTaxYearAmt |
| Total | $248,111 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $104,683 | SubstantialContributorsTotAmt |
| Public Support Total170 | $143,428 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $947 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $982 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,941 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,409 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,810 | CurrentTaxYearAmt |
| Total | $9,089 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $257,200 | TotalSupportAmt |
| Public Support CY170 | 0.55770 | PublicSupportCY170Pct |
| Public Support PY170 | 0.56180 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 4 - Other Investment Income | Description: Dividend. Amount: 2,588. Description: Interest. Amount: 222. Total Included on Form 990-EZ, line 4: 2,810. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Investment management fees. Amount: 100. Description: T-shirts printing. Amount: 1,096. Description: Service charge. Amount: 85. Description: Unity Prom program expenses - facility, food, supplies, transportation, etc.. Amount: 19,220. Total to Form 990-EZ, line 16: 20,501. |
| Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets | Description: Unrealzied gain on securities. Amount: 29,653. |
| Form 990-EZ, Part II, Line 24 - Other Assets | Description: Marketable securities. Beg. of Year Amount: 147,412. End of Year Amount: 194,269. Description: Prepaid federal tax. Beg. of Year Amount: 90. End of Year Amount: 90. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. | DeclarationDesc |
Comments