Passes our checks

Pearl City Foundation

EIN 99-0352367 · Pearl City, HI

Public records show a registered, tax-exempt organization in good standing.

What it says it does

Missions 1.To strength and enrich the Pearl City Community 2. To support recreational programs and program designed to lessen neighborhood tension

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 76 out of 100.

Reserves
28 of 35
Spendable reserves would cover 11.6 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
8 of 15
Spending exceeded income by 2% of income.
Income trend
5 of 15
Income fell 10% on the year before.
Spending floor
15 of 15
86% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 73 out of 100.

Independent board
25 of 25
5 of 5 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
12 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$339,387 spent. OVER 20,000 PEOPLE VISIT OUR MOMILANI COMMUNITY CENTER ANNUALLY, ENJOYING OUR PROGRAMS, EVENTS, AND FACILITIES. INTERSESSION ENRICHMENT PROGRAM, HELD DURING PUBLIC SCHOOL VACATIONS, IS THE PREMIER INTERSESSION PROGRAM IN THE AREA. OTHER PEARL CITY FOUNDATION AND PARTNER PROGRAMS INCLUDE SWIMMING, BOXING, KARATE, TAI CHI, HULA, TAHITIAN DANCING, IKEBANA AND LINE DANCING. NUMEROUS PARTIES ARE HELD AT THIS FACILITY BRINGING THOUSANDS OF PEOPLE TO OUR CENTER. THE ANNUAL PEARL CITY FAMILY FUN FAIR AND HALLOWEEN BASH ALSO ATTRACTS THOUSANDS OF PEOPLE TO ENJOY OUR FACILITIES. ALL OF OUR PROGRAMS AND EVENTS ARE DESIGNED TO ENRICH THE LIVES OF OUR GUESTS AND TO STRENGTHEN OUR COMMUNITY.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2001.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.