NORTH HAWAII HERITAGE FOUNDATION

EIN: 853860052 501(c)(3) Arts, Culture & Humanities

HONOKAA, HI

Total Revenue
$480,564
Total Expenses
$214,962
Total Assets
$748,813
Net Assets
$748,813
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2020
Legal Domicile
HI
Principal Officer
ROSS STEPHENSON
Phone
5305190602
Tax Period
2025-01-01 to 2025-12-31

NORTH HAWAII HERITAGE FOUNDATION, founded in 2020, is a small nonprofit in the Arts, Culture & Humanities sector that reported $481K in total revenue in fiscal year 2025. Revenue surged 61% from the prior year, signaling strong growth momentum. The organization ran a surplus of $266K, a strong 55% operating margin.

Mission

NORTH HAWAII HERITAGE FOUNDATION IS AN EDUCATIONAL ORGANIZATION THAT WILL COLLECT, PRESERVE AND INTERPRET THE HERITAGE OF NORTH HAWAII. THE FOUNDATION WILL ENGAGE COMMUNITIES AND VISITORS BY DOCUMENTING THE PAST AND PRESENT TO BETTER UNDERSTAND AND APPRECIATE HAWAII'S DIVERSE HERITAGE. IT WILL HONOR THE RICH CULTURE OF THE PEOPLE OF HAMAKUA, INCLUDING BOTH THE INDIGENOUS POPULATIONS AND IMMIGRANT POPULATION WHO CAME TO WORK ON THE SUGAR PLANTATIONS, AS WELL AS HIGHLIGHTING AND EDUCATING ABOUT THE LOCAL HISTORIC BUILDINGS IN HONOKAA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $282,952
Program Service Revenue $30,935
Investment Income $165,189
Other Revenue $1,488
TOTAL REVENUE $480,564

Expense Breakdown

Grants Paid $0
Salaries & Benefits $109,174
Fundraising Expenses $26,565
Program Expenses $129,392
Other Expenses $105,788
TOTAL EXPENSES $214,962

Year-over-Year Comparison

2025 2024 Change
Revenue $480,564 $298,274 +0.6%
Expenses $214,962 $223,001 0.0%
Net Income $265,602 $75,273 +2.5%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
6
Independent Members
6
Employees
N/A
Volunteers
15

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$77,165
Total Directors
6
$26,165
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SANDY TAKAHASHI SECRETARY 3.00
Officer Director
$26,165 $0 $26,165
ROSS STEPHENSON PRESIDENT 4.00
Officer Director
$0 $0 $0
MARGARET SHIBA VICE PRESIDENT 7.00
Officer Director
$0 $0 $0
STACY AURWAY TREASURER 2.00
Officer Director
$0 $0 $0
MARISSA ROWELL MEMBER 2.00
Director
$0 $0 $0
BERNI BOTELHO MEMBER 2.00
Director
$0 $0 $0
NICOLE GARCIA EXECUTIVE DIRECTOR 40.00
Officer
$51,000 $0 $51,000
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $480,564 $214,962 $748,813 $265,602
2024 No data No data No data No data
2023 $524,994 $124,226 $407,302 $400,768
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