Promoting hawaii's history and culture to reconcile the past to the present so that a better future is built together.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 25 volunteers and 3 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
1 of 5
filings with a surplus
Average deficit $56K a year · 17% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$104K
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
2 mo
of spending, in cash
Plus $141K in investments, Pt X · Ln 11–13
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $120K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$587K
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$450K
+14% vs prior year
Spent
$480K
To programs
68%
Net assets
$850K
By yearFY2020–FY2024
Revenue
$450K
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$212K
FY2021$170K
FY2022$427K
FY2023$395K
FY2024$450K
Expenses
$480K
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$332K
FY2021$304K
FY2022$386K
FY2023$433K
FY2024$480K
Net assets
$850K
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$882K
FY2022$922K
FY2023$878K
FY2024$850K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1997.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $324K Management & general 30% · $146K Fundraising 2% · $10K

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

4 people listed on the 990; $104K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$104,021Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Toni Bissen’s $104K as Executive Director is at the 90th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 1 named individual · Part VII

NameFY2024FY2022FY2021
Toni Bissen$104,021$92,664$88,253

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 Pu'a 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves and shares Hawaii's history and culture to build a better future.

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Provided by the organization

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1 program · $324K · in their own filed words · FY2024
01

Through the hawaiian historical production project and the trauma informed care initiative program that focuses on hawaii's prison and forensic community, pua foundation served, and provided assistance and support to over 100 individuals through the efforts at the women's community correctional center, federal detention center, and the…

$324Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$120K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$450K
Ln 12
Gifts and grantsLn 1h$387K
Other incomeLn 4–11$55K
Investment incomeLn 3$5K
Money outPt IX
$480K
Ln 25
Programscol B$324K
Managementcol C$146K
Fundraisingcol D$10K
Owns and owesPt X
$850K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$1.4M
LiabilitiesLn 26$587K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$387K
Government grantsLn 1e$122K
Fees for servicesLn 2g$4K
Investment incomeLn 3$5K
Other incomeLn 4–11$55K
Total revenueLn 12$450K
Assets in detailPt X, end of year
CashLn 1$96K
Cash and savings togetherLn 1–2$96K
InvestmentsLn 11–13$141K
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$539
Total assetsLn 16$1.4M
LiabilitiesLn 26$587K
Net assetsLn 32$850K
OperationsPt I, VI
EmployeesI 53
VolunteersI 625
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$58K$96K
InvestmentsLn 11–13$188K$141K
Land, buildings, equipmentLn 10c$790K$1.2M
Total assetsLn 16$1.0M$1.4M
LiabilitiesLn 26$169K$587K
Net assetsLn 32$878K$850K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of current officers, directors and key staffLn 5$104K$73K$24K$7K
Other salaries and wagesLn 7$104K$104K
Other employee benefitsLn 9$36K$31K$4K$1K
Payroll taxesLn 10$30K$26K$3K$1K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$5K−$2K$7K
Office expensesLn 13$1K$1K
TravelLn 17$14K$14K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$11K$11K
Other expenses (24a–d)Ln 24$134K$67K$68K
All other expensesLn 24e$22K$9K$13K
Total functional expensesLn 25$480K$324K$146K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $450K$480K−$30K$850K 990 PDF
FY2023 $395K$433K−$38K$878K 990 PDF
FY2022 $427K$386K$40K$922K 990 PDF
FY2021 $170K$304K−$134K$882K 990 PDF
FY2020 $212K$332K−$120K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $450,136 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $328,555$387,120
I-9 Program service revenuePrior year $35,684$3,600
I-10 Investment incomePrior year $4,991$4,724
I-11 Other revenuePrior year $25,842$54,692
I-12 Total revenuePrior year $395,072$450,136
I-13 Grants and similar amounts paidPrior year $0$1,571
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $266,771$274,248
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $166,298$204,362
I-18 Total expensesPrior year $433,069$480,181
I-19 Revenue less expensesPrior year −$37,997−$30,045
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
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 $450,136 across 7 lines filed
Lines not itemized here account for $15,742 of total revenue; see the IRS return.
VIII-1e Government grants$121,796
VIII-1f All other contributions, gifts and grants$265,324
VIII-1h Total contributions, gifts and grants$387,120
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,600$3,600
VIII-3 Investment incomeExcluded from tax $4,724$4,724
VIII-6 Net rental income or lossRelated to mission $38,950$38,950
VIII-12 Total revenueRelated to mission $58,292 · Unrelated business $0 · Excluded from tax $4,724$450,136
Part IX · Statement of functional expenses $480,181 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $1,571$1,571
IX-5 Pay of current officers, directors and key staffPrograms $72,815 · Management $23,925 · Fundraising $7,281$104,021
IX-7 Other salaries and wagesPrograms $103,786$103,786
IX-9 Other employee benefitsPrograms $30,687 · Management $4,157 · Fundraising $1,265$36,109
IX-10 Payroll taxesPrograms $25,777 · Management $3,492 · Fundraising $1,063$30,332
IX-11c Accounting feesManagement $14,961$14,961
IX-11g Other fees for servicesPrograms −$1,733 · Management $7,057$5,324
IX-13 Office expensesManagement $1,143$1,143
IX-17 TravelPrograms $14,290$14,290
IX-19 Conferences, conventions and meetingsPrograms $1,140$1,140
IX-20 InterestManagement $11,146$11,146
IX-24 Other expenses (24a–d)Programs $66,722 · Management $67,578$134,300
IX-24e All other expensesPrograms $9,171 · Management $12,887$22,058
IX-25 Total functional expensesPrograms $324,226 · Management $146,346 · Fundraising $9,609$480,181
Part X · Balance sheet $1,437,228 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $58,415$95,634
X-8 Inventories for sale or useStart of year $10,039$13,793
X-10c Land, buildings and equipment, netStart of year $789,751$1,186,286
X-11 Publicly traded securitiesStart of year $187,969$140,976
X-15 Other assetsStart of year $0$539
X-16 Total assetsStart of year $1,046,174$1,437,228
X-25 Other liabilitiesStart of year $168,576$586,856
X-26 Total liabilitiesStart of year $168,576$586,856
X-27 Net assets without donor restrictionsStart of year $877,598$850,372
X-32 Total net assets or fund balancesStart of year $877,598$850,372
X-33 Total liabilities and net assetsStart of year $1,046,174$1,437,228
Part XI · Reconciliation of net assets $850,372 net assets at year end
XI-1 Total revenue$450,136
XI-2 Total expenses$480,181
XI-3 Revenue less expenses−$30,045
XI-4 Net assets at start of year$877,598
XI-5 Net unrealized gains (losses) on investments$15,976
XI-8 Prior period adjustments−$13,157
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$850,372

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

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