Hawaii Restaurant Association

Not tax-deductible

Honolulu, HI501(c)(6)EIN 23-7057621

The hawaii restaurant association is the organization unifying, representing and supporting the hawaii restaurant and food service industry.

100¢ of each $1 spent went to programs.
Run by 24 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $69K a year · 15% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$133K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $35K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$62K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$813K
+51% vs prior year
Spent
$616K
To programs
100%
Net assets
$488K
By yearFY2020–FY2025
Revenue
$813K
FY2025▲ +51%
Revenue by fiscal year
FY2020$203K
FY2021$321K
FY2022$412K
FY2023$477K
FY2024$540K
FY2025$813K
Expenses
$616K
FY2025▲ +17%
Expenses by fiscal year
FY2020$184K
FY2021$273K
FY2022$355K
FY2023$403K
FY2024$524K
FY2025$616K
Net assets
$488K
FY2025▲ +68%
Net assets by fiscal year
FY2020$95K
FY2021$143K
FY2022$200K
FY2023$278K
FY2024$291K
FY2025$488K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $616K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

28 people listed on the 990; $133K paid to officers and key staff.

Part VII, Section A · reportable compensation
President / CEO
$132,908Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Past Chairman
$0Pt VII · Sec A
Treasurer/Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Matsuoka Sheryl$132,908$120,792$124,407$123,301$128,089$89,035
Sheryl Matsuoka——$118,743———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Hawaii Restaurant Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Unifies, represents, and supports Hawaii's restaurant and food service industry.

Provided by the organization

This section is blank until Hawaii Restaurant Association claims this page.

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2 program services, described in the organization's own filed words · FY2025.
01

The hawaii restaurant association holds an annual golf tournament to encourage its members to socialize and share knowledge within the industry.

Pt IX · col B
02

The hawaii restaurant association also holds an annual hall of fame induction dinner to promote leaders within the industry.

Pt IX · col B

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$35K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$813K
Ln 12
Fees for servicesLn 2g$532K
Gifts and grantsLn 1h$276K
Investment incomeLn 3$5K
Money outPt IX
$616K
Ln 25
Programscol B$616K
Owns and owesPt X
$488K
net assets · Ln 32
Cash and savingsLn 1–2$516K
Total assetsLn 16$550K
LiabilitiesLn 26$62K
PeoplePt VI, VII
28
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$276K
Fees for servicesLn 2g$532K
Investment incomeLn 3$5K
Total revenueLn 12$813K
Assets in detailPt X, end of year
CashLn 1$336K
SavingsLn 2$180K
Cash and savings togetherLn 1–2$516K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$550K
LiabilitiesLn 26$62K
Net assetsLn 32$488K
OperationsPt I, VI
EmployeesI 50
VolunteersI 624
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$455K$516K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$461K$550K
LiabilitiesLn 26$170K$62K
Net assetsLn 32$291K$488K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Pay of current officers, directors and key staffLn 5$178K$178K$0$0
Management feesLn 11a$142K$142K$0$0
Legal feesLn 11b$5K$5K$0$0
Accounting feesLn 11c$6K$6K$0$0
Investment management feesLn 11f$13K$13K$0$0
Advertising and promotionLn 12$54K$54K$0$0
Office expensesLn 13$7K$7K$0$0
Information technologyLn 14$6K$6K$0$0
OccupancyLn 16$10K$10K$0$0
TravelLn 17$10K$10K$0$0
Conferences, conventions and meetingsLn 19$163K$163K$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$2K$0$0
Other expenses (24a–d)Ln 24$16K$16K$0$0
Total functional expensesLn 25$616K$616K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $813K$616K$197K$488K 990 PDF
FY2024 $540K$524K$16K$291K 990 PDF
FY2023 $477K$403K$74K$278K 990 PDF
FY2022 $412K$355K$57K$200K 990 PDF
FY2021 $321K$273K$48K$143K 990 PDF
FY2020 $203K$184K$19K$95K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $813,319 across 6 lines filed
Lines not itemized here account for $13,510 of total revenue; see the IRS return.
VIII-1b Membership dues$203,937
VIII-1f All other contributions, gifts and grants$72,046
VIII-1h Total contributions, gifts and grants$275,983
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$518,724
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$5,102
VIII-12 Total revenueRelated to mission $537,336 · Unrelated business $0 · Excluded from tax $0$813,319
Part IX · Statement of functional expenses $616,094 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $4,600$4,600
IX-5 Pay of current officers, directors and key staffPrograms $177,884 · Management $0 · Fundraising $0$177,884
IX-11a Management feesPrograms $142,087 · Management $0 · Fundraising $0$142,087
IX-11b Legal feesPrograms $5,073 · Management $0 · Fundraising $0$5,073
IX-11c Accounting feesPrograms $6,155 · Management $0 · Fundraising $0$6,155
IX-11f Investment management feesPrograms $12,502 · Management $0 · Fundraising $0$12,502
IX-12 Advertising and promotionPrograms $53,744 · Management $0 · Fundraising $0$53,744
IX-13 Office expensesPrograms $6,822 · Management $0 · Fundraising $0$6,822
IX-14 Information technologyPrograms $5,689 · Management $0 · Fundraising $0$5,689
IX-16 OccupancyPrograms $9,784 · Management $0 · Fundraising $0$9,784
IX-17 TravelPrograms $10,416 · Management $0 · Fundraising $0$10,416
IX-19 Conferences, conventions and meetingsPrograms $163,449 · Management $0 · Fundraising $0$163,449
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $1,925 · Management $0 · Fundraising $0$1,925
IX-24 Other expenses (24a–d)Programs $15,964 · Management $0 · Fundraising $0$15,964
IX-25 Total functional expensesPrograms $616,094 · Management $0 · Fundraising $0$616,094
Part X · Balance sheet $550,162 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $254,243$336,132
X-2 Savings and temporary cash investmentsStart of year $200,507$180,109
X-4 Accounts receivable$33,921
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $460,750$550,162
X-25 Other liabilitiesStart of year $169,819$61,974
X-26 Total liabilitiesStart of year $169,819$61,974
X-27 Net assets without donor restrictionsStart of year $290,931$488,188
X-32 Total net assets or fund balancesStart of year $290,931$488,188
X-33 Total liabilities and net assetsStart of year $460,750$550,162
Part XI · Reconciliation of net assets $488,188 net assets at year end
XI-1 Total revenue$813,319
XI-2 Total expenses$616,094
XI-3 Revenue less expenses$197,225
XI-4 Net assets at start of year$290,931
XI-9 Other changes in net assets$32
XI-10 Net assets at end of year$488,188

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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