Pacific American Foundation

Tax-deductible

Kailua, HI501(c)(3)InternationalEIN 54-1696134Revenue $3.9M in FY2024

On file with the IRSthepaf.org111 Hekili St Ste A170, 96734-2800 · Kailua, HITax-exempt since Aug 1994Publicly supported charity — 170(b)(1)(A)(vi)

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The Pacific American Foundation is dedicated to improving the lives of Pacific americans by educating and informing decision makers and leaders at all levels on the vital policy areas for americans who trace their ancestry to the indigenous peoples of the Pacific islands. The Foundation partners with local communities, support agencies and funding organizations to collaboratively develop and conduct programs that make a difference in the quality of life of these americans.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 200 volunteers and 180 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $187K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$285K
to officers and key staff · 8% of spending
Top officer’s pay higher than 53% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $187K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$958K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
+42% vs prior year
Spent
$3.8M
To programs
96%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$3.9M
FY2024▲ +42%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$2.2M
FY2022$3.1M
FY2023$2.8M
FY2024$3.9M
Expenses
$3.8M
FY2024▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$2.1M
FY2022$3.3M
FY2023$3.0M
FY2024$3.8M
Net assets
$1.3M
FY2024▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.3M
FY2023$1.1M
FY2024$1.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1994.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $3.6M Management & general 4% · $165K Fundraising 0% · $1K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $285K paid to officers and key staff.

Part VII, Section A · reportable compensation
$142,513Pt VII · Sec A
President/Ce
$142,003Pt VII · Sec A
$0Pt VII · Sec A
General Coun
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Louis F Perez III’s $143K as CFO is at the 53rd percentile of top reported officer pay among 1168 $1–10M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2024FY2023FY2022FY2021FY2020
Louis F Perez III$142,513$148,588———
Herb Lee JR$142,003$147,880$144,947$120,002$120,000

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 Pacific American Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates leaders on vital policies to improve Pacific Americans' lives through community partnerships.

Questions for Pacific American Foundation

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Provided by the organization

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3 programs · $1.7M · in their own filed words · FY2024
01

21ST century community learning centers program is a five-year after-school program connecting students with "community classroom" partners to augment learning experience for public and charter school students on the kailua - kalaheo complex area of oahu.

$680Kprogram expense
02

21ST century community learning centers program is a three-year after- school program connecting students with "community classroom" partners to augment the learning experience for public and charter school students on the windward side of oahu.

$564Kprogram expense
03

The nalu studies maui nui program consists of educational partnerships on three islands of hawai'I - maui, moloka'I, and lana'I, known as maui nui. The project is a collaboration between those islands' middle and high schools, the university of hawaii, maui college, and the maui family court, working together to provide training and…

$422Kprogram expense

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 · FY2025
Total grants receivedfrom 1 funder$187K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.9M
Ln 12
Fees for servicesLn 2g$2.0M
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$50K
Money outPt IX
$3.8M
Ln 25
Programscol B$3.6M
Managementcol C$165K
Fundraisingcol D$1K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$2.2M
LiabilitiesLn 26$958K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$911K
Fees for servicesLn 2g$2.0M
Investment incomeLn 3$50K
Other incomeLn 4–11$13K
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$694K
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.7M
Land, buildings, equipmentLn 10c$106K
Other assetsLn 15$23K
Total assetsLn 16$2.2M
LiabilitiesLn 26$958K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 5180
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.1M$1.7M
Land, buildings, equipmentLn 10c$109K$106K
Total assetsLn 16$1.5M$2.2M
LiabilitiesLn 26$431K$958K
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$342K$123K$219K
Other salaries and wagesLn 7$1.7M$1.7M$32K$1K
Pension plan contributionsLn 8$5K$5K$10
Other employee benefitsLn 9$282K$222K$61K$11
Payroll taxesLn 10$185K$164K$20K$107
Accounting feesLn 11c$106K$16K$90K$93
Other fees for servicesLn 11g$559K$559K$179
Office expensesLn 13$26K$20K$6K
TravelLn 17$178K$170K$8K
Conferences, conventions and meetingsLn 19$34K$33K$358
Depreciation, depletion and amortizationLn 22$17K$17K
InsuranceLn 23$5K$4K$211
Other expenses (24a–d)Ln 24$239K$185K$54K
All other expensesLn 24e$53K$378K−$325K$109
Total functional expensesLn 25$3.8M$3.6M$165K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.9M$3.8M$187K$1.3M 990 PDF
FY2023 $2.8M$3.0M−$222K$1.1M 990 PDF
FY2022 $3.1M$3.3M−$148K$1.3M 990 PDF
FY2021 $2.2M$2.1M$119K$1.5M 990 PDF
FY2020 $2.7M$1.7M$1.0M$1.4M 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 FY2024 990 (6 parts)
Part I · Summary $3,942,631 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,046,328$1,888,509
I-9 Program service revenuePrior year $1,706,996$1,990,306
I-10 Investment incomePrior year $32,703$50,414
I-11 Other revenuePrior year −$6,971$13,402
I-12 Total revenuePrior year $2,779,056$3,942,631
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,305,793$2,539,314
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $695,167$1,216,041
I-18 Total expensesPrior year $3,000,960$3,755,355
I-19 Revenue less expensesPrior year −$221,904$187,276
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,942,631 across 7 lines filed
VIII-1e Government grants$910,822
VIII-1f All other contributions, gifts and grants$977,687
VIII-1h Total contributions, gifts and grants$1,888,509
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,990,306$1,990,306
VIII-3 Investment incomeExcluded from tax $50,414$50,414
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $13,402$13,402
VIII-12 Total revenueRelated to mission $2,003,708 · Excluded from tax $50,414$3,942,631
Part IX · Statement of functional expenses $3,755,355 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $123,406 · Management $218,624$342,030
IX-7 Other salaries and wagesPrograms $1,692,236 · Management $32,062 · Fundraising $1,000$1,725,298
IX-8 Pension plan contributionsPrograms $4,832 · Management $10$4,842
IX-9 Other employee benefitsPrograms $221,653 · Management $60,771 · Fundraising $11$282,435
IX-10 Payroll taxesPrograms $164,379 · Management $20,223 · Fundraising $107$184,709
IX-11c Accounting feesPrograms $16,089 · Management $89,573 · Fundraising $93$105,755
IX-11g Other fees for servicesPrograms $558,740 · Management $179$558,919
IX-13 Office expensesPrograms $20,069 · Management $6,167$26,236
IX-17 TravelPrograms $169,773 · Management $8,278$178,051
IX-19 Conferences, conventions and meetingsPrograms $33,259 · Management $358$33,617
IX-22 Depreciation, depletion and amortizationPrograms $16,816$16,816
IX-23 InsurancePrograms $4,341 · Management $211$4,552
IX-24 Other expenses (24a–d)Programs $184,701 · Management $54,246$238,947
IX-24e All other expensesPrograms $378,252 · Management −$325,213 · Fundraising $109$53,148
IX-25 Total functional expensesPrograms $3,588,546 · Management $165,489 · Fundraising $1,320$3,755,355
Part X · Balance sheet $2,241,549 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $63,682$694,446
X-2 Savings and temporary cash investmentsStart of year $1,006,551$1,025,300
X-3 Pledges and grants receivableStart of year $330,781$392,590
X-10c Land, buildings and equipment, netStart of year $109,037$105,823
X-15 Other assetsStart of year $23,390$23,390
X-16 Total assetsStart of year $1,533,441$2,241,549
X-17 Accounts payable and accrued expensesStart of year $180,404$355,448
X-19 Deferred revenueStart of year $95,068$446,581
X-24 Unsecured notes and loans payableStart of year $147,883$147,883
X-25 Other liabilitiesStart of year $7,692$7,692
X-26 Total liabilitiesStart of year $431,047$957,604
X-27 Net assets without donor restrictionsStart of year −$148,268−$313,005
X-28 Net assets with donor restrictionsStart of year $1,250,662$1,596,950
X-32 Total net assets or fund balancesStart of year $1,102,394$1,283,945
X-33 Total liabilities and net assetsStart of year $1,533,441$2,241,549
Part XI · Reconciliation of net assets $1,283,945 net assets at year end
XI-1 Total revenue$3,942,631
XI-2 Total expenses$3,755,355
XI-3 Revenue less expenses$187,276
XI-4 Net assets at start of year$1,102,394
XI-5 Net unrealized gains (losses) on investments−$5,133
XI-8 Prior period adjustments−$592
XI-10 Net assets at end of year$1,283,945

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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