Congratulations and deeply appreciation to CPA Ronald Young, our WHRF Chair, and CPA Walter Chang, who diligently dedicated over 100 hours to completing and filing the IRS Form 1023. Thanks to their hard work and commitment, our 501(c)(3) status—lost in August 2025—has been successfully reinstated WHRF 501(C)3 Non-Profit Status as of the end of February 2026.

The West Honolulu Rotary Foundation was incorporated on May 16, 1983,  as a 501(c)(3) nonprofit organization . 

The original incorporators were members of the West Honolulu Rotary Club and included Past District Governors Albert Hastings (1965–66), Ralph Honda (1971–72), and Ronald Young (1990–91).

Albert Hastings made a significant philanthropic contribution of over $262,000 to establish a Restricted Endowment scholarship fund, now known as the Al Hastings Fund in Sept 1983.

And was specifically restricted for educational purposes and scholarships. The fund was structured as an endowment to provide permanent, long-term support for education and to ensure that the donor's intent would be preserved.

Lincoln Ishida drafted the original Charter of Incorporation and Bylaws, which were approved by the Hawaii Department of Commerce and Consumer Affairs (DCCA) on May 16, 1983. The original Bylaws established two restricted endowment funds within the Foundation:

• The Al Hastings Restricted Endowment Fund – restricted exclusively for education and scholarships.
• The David Malo Endowment Fund – restricted for its designated charitable purpose.

Ronald Young and Lincoln Ishida, the Foundation's original charter members and authors of its governing documents and preserving Donor Intent, remain active and have the most direct knowledge of the creation and intended purpose of these restricted funds.

WHRF board and committee members serve as fiduciaries and are required to manage these funds in compliance with:

• The Foundation's Articles of Incorporation and Bylaws;
• Hawaii nonprofit law;
• UPMIFA (Uniform Prudent Management of Institutional Funds Act); and
• IRS regulations governing 501(c)(3) organizations.

As fiduciaries, they are obligated to follow donor restrictions. The Al Hastings Restricted Endowment Fund was created solely to support education and scholarships and may not be used to fund other charitable projects.