Nonprofit · EIN 20-2663131
NAPU U WATER INC
Tax-exempt · KAILUA KONA, HI 96740
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $693,937 | $528,191 | $165,746 | $2,085,397 | $58,843 | $2,026,554 |
| December 31, 2024 | 990 | $593,445 | $473,506 | $119,939 | $1,897,893 | $37,085 | $1,860,808 |
| December 31, 2023 | 990 | $1,045,078 | $392,831 | $652,247 | $1,774,384 | $39,594 | $1,734,790 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $685,603
- Investment income
- $8,334
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,733
- Accounting fees
- $35,050
- Depreciation
- $92,711
- Program services (functional)
- $528,191
Balance sheet and other
- Total assets, start of year
- $1,897,893
- Total assets, end of year
- $2,085,397
- Total liabilities, end of year
- $58,843
- Net assets, end of year
- $2,026,554
- Land, buildings and equipment
- $1,219,315
- Net assets without donor restrictions
- $2,026,554
- Gross receipts
- $693,937
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2005
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERNARD GARCIA | DIRECTOR Trustee or director, Officer | 1 | $0 |
| MIKE HAMILTON | DIRECTOR Trustee or director, Officer | 1 | $0 |
| ROBERT RYAN | TREASURER | 2 | $0 |
| RICK STOJNY | PRESIDENT Trustee or director | 4 | $0 |
| KERRY HUMBLE | DIRECTOR Trustee or director | 1 | $0 |
| JEFF HUBER | DIRECTOR Trustee or director, Officer | 1 | $0 |
| JASON EGAMI | VICE PRESIDENT Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW HEDGES | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MIKE HAMILTON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT RYAN | TREASURER | 1 | $0 |
| RICK STOJNY | DIRECTOR Trustee or director | 1 | $0 |
| KERRY HUMBLE | DIRECTOR Trustee or director | 1 | $0 |
| RICKY MALONE | SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON EGAMI | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW HEDGES | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MIKE HAMILTON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT RYAN | TREASURER | 1 | $0 |
| RICK STOJNY | DIRECTOR Trustee or director | 1 | $0 |
| KERRY HUMBLE | DIRECTOR Trustee or director | 1 | $0 |
| RICKY MALONE | SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON EGAMI | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 71-1645 MAMALAHOA HWY, KAILUA KONA, HI 96740-8336
- In care of
- % JAMES W HIGGINS
- Principal officer (990 for 2025)
- RICK STROJNY, SAME, KAILUA KONA, HI 96740
- Signed the 990
- RICK STROJNY, PRESIDENT
- Phone
- (808) 325-2314
- Return prepared by
- CLARKE & ASSOCIATES LLC
Mission
To ensure the availability of potable water to the rural communities known as Puuanahulu, Puu Lani Ranch, and Puuwaawaa.
Program accomplishments
- The organization ensures the availability and provision of water resources to the rural communities known as Puuanahulu, Puu Lani Ranch, and Puuwaawaa. As of December 31, 2019, the organization serviced 167 portable water connections.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-2663131
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $2,085,397
- Income (IRS master file)
- $693,937
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $693,937 | $528,191 | $2,085,397 | XML |
| 990 | December 2024 | $593,445 | $473,506 | $1,897,893 | XML |
| 990 | December 2023 | $1,045,078 | $392,831 | $1,774,384 | XML |
| 990 | December 2022 | $381,748 | $394,251 | $1,013,898 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-2663131).
Questions about NAPU U WATER INC
- What is the EIN of NAPU U WATER INC?
- The employer identification number (EIN) of NAPU U WATER INC is 20-2663131.
- Is NAPU U WATER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2005.
- Are donations to NAPU U WATER INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NAPU U WATER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NAPU U WATER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NAPU U WATER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NAPU U WATER INC?
- The 990 for the year ended December 31, 2025 names RICK STROJNY.
- Who are the officers and directors of NAPU U WATER INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does NAPU U WATER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $693,937, expenses of $528,191 and total assets of $2,085,397 at year end.
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