2025-11-14T19:24:55-06:00 2024-12-31 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2024-01-01 990348173 PACIFIC HOUSING OAHU CORPORATION KUPUNA AT WAIMANALO PACI 8085235681 888 IWILEI ROAD 200 HONOLULU HI 968175972 AUDREY AWAYA ASSISTANT SECRETARY 8085235681 2025-11-12 1 1 WON J LEE P01286148 8085242255 2024 2025-03-06 01:10:19Z COLLIN HOO 888 IWILEI ROAD 200 HONOLULU HI 968175972 50130 0 X N/A X 2000 HI TO PROVIDE ELDERLY PERSONS AND PERSONS WITH DISABILITIES OF VERY LOW AND LOW INCOME AND TO THE EXTENT ALLOWED, MODERATE INCOME WITH HOUSING FACILITIES AND SERVICES. 7 7 0 0 0 0 0 0 55016 50130 0 0 0 0 55016 50130 0 0 0 0 0 0 0 0 0 43006 47564 43006 47564 12010 2566 3602728 3642733 167948 205387 3434780 3437346 TO PROVIDE ELDERLY PERSONS AND PERSONS WITH DISABILITIES OF VERY LOW AND LOW INCOME AND TO THE EXTENT ALLOWED, MODERATE INCOME WITH HOUSING FACILITIES AND SERVICES. 0 0 45307 50130 TO OPERATE AS THE GENERAL PARTNER OF THE WAIMANALO KUPUNA HOUSING LIMITED PARTNERSHIP WHICH OWNS AND OPERATES THE KULANAKAUHALE MALUHIA O NA KUPUNA HOUSING PROJECT, AN 86-UNIT LOW-INCOME HOUSING TAX CREDIT PROJECT. 45307 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X AUDREY AWAYA 8085235681 888 IWILEI ROAD SUITE 200 HONOULU HI 96817 AUDREY AWAYA ASSISTANT SECRETARY 0.10 40.00 X X 0 206639 12712 COLLIN HOO PRESIDENT/DIRECTOR 0.10 1.00 X X 0 0 0 CARL TAKAMURA VICE PRESIDENT/DIRECTOR 0.10 1.00 X X 0 0 0 SANDRA OSHIRO SECRETARY/DIRECTOR 0.10 1.00 X X 0 0 0 SARA HORIUCHI TREASURER/DIRECTOR 0.10 1.00 X X 0 0 0 BENNETT LIU DIRECTOR 0.10 1.00 X 0 0 0 DARYN ARAI DIRECTOR 0.10 1.00 X 0 0 0 JANICE TAKAHASHI DIRECTOR 0.10 1.00 X 0 0 0 0 206639 12712 0 0 1 0 0 MANAGEMENT FEES 624200 50130 50130 50130 50130 50130 0 0 45307 45307 257 257 2000 2000 47564 45307 2257 0 52868 64973 161407 189307 3320580 3320580 67873 67873 3602728 3642733 167948 205387 167948 205387 X 3434780 3437346 3434780 3437346 3602728 3642733 2566 0 X X 0 1 X 1 0 X 19908 20335 22974 55016 50130 168363 19908 20335 22974 55016 50130 168363 0 0 0 168363 19908 20335 22974 55016 50130 168363 1.00000 0.00000 X 0 INVESTMENT IN PARTNERSHIP 3320580 C 3320580 X 50130 0 50130 0 50130 47564 0 47564 0 47564 PART X, LINE 2: THE PACIFIC HOUSING OAHU CORPORATION KUPUNA AT WAIMANALO (ORGANIZATION) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. 0 0 0 0 0 0 0 0 0 AUDREY AWAYA ASSISTANT SECRETARY 0 206639 0 0 0 0 0 5131 0 7581 0 219351 0 0 PART I, LINE 3 NOT APPLICABLE. THE FILING ORGANIZATION DOES NOT COMPENSATE ANY OF ITS CURRENT OFFICERS OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS AND APPROVES THE FORM 990 PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS PERIODIC REVIEWS TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. A CONFLICT EXISTS WHERE A TRANSACTION OR ARRANGEMENT BENEFITS THE PRIVATE INTEREST OF A DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE OF THE ORGANIZATION WITH DELEGATED POWERS. IF THE BOARD OF DIRECTORS DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON SHALL RECUSE THEMSELVES FROM PARTICIPATING IN DISCUSSION AND VOTING ON THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 DIRECTORS AND OFFICERS SERVE WITHOUT COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PACIFIC HOUSING ASSISTANCE CORPORATION 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 990199316 TO PROVIDE AFFORDABLE HOUSING HI 501(C)(3) LINE 10 N/A 0 PACIFIC HOUSING OAHU CORPORATION 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 953257400 PROVIDE AFFORDABLE HOUSING FOR ELDERLY PERSONS/ PERSONS WITH DISABILITIES HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC HOUSING OAHU CORPORATION - ELDERLY RESIDENCE 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 943270529 PROVIDE AFFORDABLE HOUSING FOR ELDERLY PERSONS/PERSONS WITH DISABILITIES HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC HOUSING OAHU CORPORATION - IWILEI RESIDENCE 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 300044764 PROVIDE AFFORDABLE HOUSING FOR ELDERLY PERSONS/ PERSONS WITH DISABILITIES HI 501(C)(3) LINE 7 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC HOUSING OAHU CORPORATION - KAPOLEI RESIDENCE 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 300145038 TO PROVIDE AFFORDABLE HOUSING FOR ELDERLY PERSONS HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC MALUOHAI NP CORPORATION 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 922181393 TO PROVIDE AFFORDABLE HOUSING HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC PALEHUA TERRACE 2 NP CORPORATION 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 922028100 TO PROVIDE AFFORDABLE HOUSING HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PHAC NO 1 INC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 990297069 TO PROVIDE AFFORDABLE HOUSING FOR ELDERLY PERSONS HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 SENIOR RESIDENCE AT KAPOLEI 2 INC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 261492845 TO PROVIDE AFFORDABLE HOUSING FOR ELDERLY PERSONS HI 501(C)(3) LINE 7 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC HOUSING OAHU CORPORATION - TENNEY VILLAGE 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 990334824 TO PROVIDE AFFORDABLE HOUSING HI 501(C)(3) LINE 10 PACIFIC HOUSING ASSISTANCE CORPORATION 0 PACIFIC HOUSING MILILANI LLC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 611495993 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 PACIFIC HOUSING LANAI LLC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 611495994 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 THE COURTS LLC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 320164373 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 WAIMANALO KUPUNA HOUSING LP 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 331019702 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 43 621 0 1 0.00010 KANEOHE ELDERLY HOUSING PROJECT LP 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 990341551 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 THE COURTYARDS AT MILILANI MAUKA LLC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 204705578 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 SENIOR RESIDENCE AT IWILEI LP 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 810581111 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 KAPOLEI PACIFIC LP 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 260595245 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 PALEHUA TERRACE 2 LP 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 721555926 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 MALU'OHAI PACIFIC LP 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 262751697 TO PROVIDE AFFORDABLE HOUSING HI N/A N/A 0 0 PACIFIC KAPOLEI GP LLC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 300349999 TO PROVIDE AFFORDABLE HOUSING HI N/A 0 IWILEI GP LLC 888 IWILEI ROAD SUITE 200 HONOLULU HI 96817 454850721 TO PROVIDE AFFORDABLE HOUSING HI N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0