2026-08-10T16:52:06-05:00 2026-03-31 203557677 KELLER AND ASSOCIATES LLP 18645 SHERMAN WAY SUITE 110 RESEDA CA 91335 990 2025-04-01 237071571 BIG ISLAND HOUSING FOUNDATION BIGI 8089693327 688 KINOOLE STREET 102 HILO HI 96720 MARY BEGIER PRESIDENT 8089693327 2026-08-10 1 DAVID KELLER P00227750 8183833079 X 2025 2025-03-06 01:10:19Z MARY BEGIER 688 KINOOLE STREET 102 HILO HI 96720 1209506 0 X N/A X 1969 HI TO PROVIDE AFFORDABLE HOUSING. 6 6 27 0 0 0 0 0 988279 1209506 0 0 0 0 988279 1209506 0 0 0 0 939133 1057555 0 0 0 167652 206681 1106785 1264236 -118506 -54730 1422692 1405805 1531855 1569698 -109163 -163893 X TO PROVIDE AFFORDABLE HOUSING. 0 0 1231757 1209506 BIG ISLAND HOUSING FOUNDATION PROVIDED MANAGEMENT SERVICES FOR TWO RELATED PROPERTIES AS FOLLOWS:- KEAAU ELDERLY HOUSING- WAIMEA ELDERLY HOUSINGTHE ORGANIZATION ALSO PROVIDED MANAGEMENT SERVICES FOR FOUR FORMERLY RELATED PROPERTIES AS FOLLOWS:- PAPA'ALOA ELDERLY HOUSING LIMITED PARTNERSHIP (FORMER KNOWN AS PAPAALOA HOUSING, INC.)- U00660 HILO LP (FORMERLY KNOWN AS KAMANA)- UHC00382 HILO LP (FORMERLY KNOWN AS RIVERSIDE APARTMENTS)- UNC00525 HILO LP (FORMERLY KNOWN AS E KOMO MAI) 1231757 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 27 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8089693327 688 KINOOLE STREET 102 HILO HI 96720 JEFF HAMILTON DIRECTOR 1.00 X 0 0 0 PHOEBE LAMBETH DIRECTOR 1.00 X 0 0 0 JOSEPH MARSH DIRECTOR 1.00 X 0 0 0 MARY BEGIER PRESIDENT 1.00 X 0 0 0 DONN MENDE VICE PRESIDENT 1.00 X 0 0 0 MARY BEGIER SECRETARY 1.00 X 0 0 0 CHAD HASEGAWA TREASURER 1.00 X 0 0 0 PAUL GREGORY EXECUTIVE DIRECTOR 40.00 X 69996 0 0 69996 0 0 0 0 0 0 0 MANAGEMENT FEES 1209506 1209506 1209506 1209506 1209506 0 0 69996 69996 692764 692764 21939 21939 213372 213372 59484 59484 8552 8552 13403 13403 37619 27095 10524 561 561 38500 38500 10773 10773 26062 26062 ADMINISTRATIVE EXPENSES 22961 22961 PAYROLL PROCESSING FEES 22765 22765 WORKERS COMPENSATION IN 17934 17934 UTILITIES 3757 3757 3794 3794 1264236 1231757 32479 0 210726 202358 10643 8389 190979 77320 124432 113659 1079145 1079145 1422692 1405805 28000 28000 1478584 1517084 25271 24614 1531855 1569698 X -109163 -163893 -109163 -163893 1422692 1405805 -54730 0 X 0 1 X 1 0 151792 48650 103142 39187 28670 10517 113659 WAIKOLOA HOUSING CREDITS 1055627 WAIKOLOA PROJECT COSTS - LOW-INCOME HOUSING 23518 1079145 ACCRUED PAYROLL LIABILITIES 24614 24614 1209506 0 1209506 0 1209506 1264236 0 1264236 0 1264236 FORM 990, PART IV, LINE 11F: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE UNITED STATES INTERNAL REVENUE CODE. THIS EXEMPTION ASSUMES THAT OPERATIONS OF THE ORGANIZATION WILL BE STATED IN ITS EXEMPTION APPLICATION AND THAT CERTAIN OTHER TESTS OF THE INTERNAL REVENUE CODE ARE MET. UNDER THE OPERATIONAL TEST, THE ORGANIZATION MUST BE EXCLUSIVELY FOR ITS EXEMPT PURPOSES AND ITS NET EARNINGS CANNOT INSURE IN WHOLE OR IN PART TO THE BENEFIT OF PRIVATE SHAREHOLDERS OR INDIVIDUALS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION TAX POSITIONS AS OF MARCH 31, 2026 AND FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURN AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSTIIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. FORM 990, PART VI, SECTION B, LINE 11B THE OFFICERS REVIEW THE INITIAL DRAFT OF THE ANNUAL 990. THE BOARD OF DIRECTORS REVIEW THE FINAL DRAFT AND AUTHORIZE THE RELEASE AND EFILING OF THE ANNUAL 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS ANNUALLY COMPLETE A DISCLOSURE AND COMPLIANCE FORM. THIS DISCLOSURE FORM INCLUDES AN AFFIRMATION THAT THE OFFICER OR DIRECTOR HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND INFORMATION ON ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST INVOLVING AN OFFICER OR A DIRECTOR. THE COMPLIANCE FORM SHALL ALSO CONTAIN AN AFFIRMATION THAT THE OFFICER OR DIRECTOR UNDERSTANDS THE ORGANIZATION IS CHARITABLE IN NATURE, AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPT STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH IT TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION PERSONNEL COMMITTEE IS RESPONSIBLE FOR THE EXECUTIVE DIRECTOR ANNUAL REVIEW AS WELL AS DETERMINING WHETHER THE COMPENSATION PPROVIDED IS REASONABLE AND COMPETITIVE WITHIN THE AREA. THE PERSONNEL COMMITTEE RECOMMENDS TO THE BOARD OF DIRECTORS ANY SALARY ADJUSTMENTS. THE BOARD OF DIRECTORS MAKES THE FINAL DECISION. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST