Nonprofit · EIN 23-7118628
HAWAIIAN SHORES COMMUNITY ASSOCIATION
Tax-exempt · PAHOA, HI 96778
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $1,244,930 | $1,267,832 | -$22,902 | $9,375,549 | $2,513,801 | $6,861,748 |
| October 31, 2024 | 990 | $1,156,012 | $1,209,124 | -$53,112 | $9,462,275 | $2,594,074 | $6,868,201 |
| October 31, 2023 | 990 | $1,064,862 | $1,136,206 | -$71,344 | $9,547,625 | $2,649,285 | $6,898,340 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,075,074
- Investment income
- $7,941
- Net rental income
- $29,299
- Net gain from sales of assets
- -$500
- Other revenue
- $161,915
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $365,047
- Salaries, compensation and benefits (total)
- $501,797
- Professional fundraising fees
- $0
- Legal fees
- $9,282
- Accounting fees
- $33,737
- Occupancy
- $82,081
- Depreciation
- $287,411
- Program services (functional)
- $1,267,832
Balance sheet and other
- Total assets, start of year
- $9,462,275
- Total assets, end of year
- $9,375,549
- Total liabilities, end of year
- $2,513,801
- Net assets, end of year
- $6,861,748
- Land, buildings and equipment
- $7,573,779
- Publicly traded securities
- $197,755
- Net assets without donor restrictions
- $6,861,748
- Gross receipts
- $1,245,430
- Employees
- 12
- Volunteers
- 9
- Year formed
- 1971
- 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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF SARGENT | PRESIDENT Trustee or director, Officer | 2 | $0 |
| TOM CUMMING | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| LORI TETRAULT | TREASUER Trustee or director, Officer | 2 | $0 |
| MICHAEL TOMPKINS | SECRETARY Trustee or director, Officer | 2 | $0 |
| KATHY MORGAN | DIRECTOR Trustee or director | 2 | $0 |
| VLADIMIR VORBETS | DIRECTOR Trustee or director | 2 | $0 |
| POLLY QUIGLEY | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM SCHOFIELD | DIRECTOR Trustee or director | 3 | $0 |
| JACK WELLS | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended October 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EILEEN O'HARA | PRESIDENT Trustee or director, Officer | 3 | $0 |
| JEFF SARGENT | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JEFFREY KRAYBILL | TREASURER Trustee or director, Officer | 3 | $0 |
| LORI TETRAULT | SECRETARY Trustee or director, Officer | 2 | $0 |
| KATHY KLAWITTER | DIRECTOR Trustee or director | 2 | $0 |
| KATHY MORGAN | DIRECTOR Trustee or director | 2 | $0 |
| VLADIMIR VORBETS | DIRECTOR Trustee or director | 2 | $0 |
| POLLY QUIGLEY | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL TOMPKINS | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended October 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EILEEN O'HARA | PRESIDENT Trustee or director, Officer | 3 | $0 |
| JEFF SARGENT | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| DAWN HURWITZ | VICE PRESIDENT - PART YEAR Trustee or director, Officer | 2 | $0 |
| JEFFREY KRAYBILL | TREASURER Trustee or director, Officer | 3 | $0 |
| PETER QUIGLEY | SECRETARY Trustee or director, Officer | 2 | $0 |
| JENNY SMITH | SECRETARY - PART YEAR Trustee or director, Officer | 2 | $0 |
| LORI TETRAULT | DIRECTOR Trustee or director | 2 | $0 |
| KATHY KLAWITTER | DIRECTOR Trustee or director | 2 | $0 |
| EVA CAPERON | DIRECTOR Trustee or director | 2 | $0 |
| KATHY MORGAN | DIRECTOR Trustee or director | 2 | $0 |
| TOM CUMMING | DIRECTOR - PART YEAR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 15-2793 HONU ST, PAHOA, HI 96778-9542
- Principal officer (990 for 2024)
- JEFF SARGENT, 15-2793 HONU ST, PAHOA, HI 96778
- Signed the 990
- JEFF SARGENT, PRESIDENT
- Phone
- (808) 965-8140
- Website
- WWW.HAWAIIANSHORES.ORG
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
TO PROVIDE THE COMMUNITY WITH WATER IMPROVEMENTS, INFRASTRUCTURE, AND MAINTENANCE OF ALL FACILITIES AND GROUNDS.
Program accomplishments
- THE ASSOCIATION PROVIDES WATER IMPROVEMENTS, MAINTENANCE, AND INFRASTRUCTURE TO THE COMMUNITY. IN ADDITION, THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS FOR THE COMMUNITY.Expenses $1,267,832 · revenue $1,207,690
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 23-7118628
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1971
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $9,375,549
- Income (IRS master file)
- $1,245,430
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $1,244,930 | $1,267,832 | $9,375,549 | XML |
| 990 | October 2024 | $1,156,012 | $1,209,124 | $9,462,275 | XML |
| 990 | October 2023 | $1,064,862 | $1,136,206 | $9,547,625 | XML |
| 990 | October 2022 | $1,039,129 | $965,030 | $9,520,793 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 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 23-7118628).
Questions about HAWAIIAN SHORES COMMUNITY ASSOCIATION
- What is the EIN of HAWAIIAN SHORES COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of HAWAIIAN SHORES COMMUNITY ASSOCIATION is 23-7118628.
- Is HAWAIIAN SHORES COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1971.
- Are donations to HAWAIIAN SHORES COMMUNITY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does HAWAIIAN SHORES COMMUNITY ASSOCIATION 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 HAWAIIAN SHORES COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAIIAN SHORES COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of HAWAIIAN SHORES COMMUNITY ASSOCIATION?
- The 990 for the year ended October 31, 2025 names JEFF SARGENT.
- Who are the officers and directors of HAWAIIAN SHORES COMMUNITY ASSOCIATION?
- The 990 for the year ended October 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does HAWAIIAN SHORES COMMUNITY ASSOCIATION have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $1,244,930, expenses of $1,267,832 and total assets of $9,375,549 at year end.
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