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Nonprofit · EIN 23-7318767

HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS

Tax-exempt · HONOLULU, HI 96839

Financials

$359K$361K2022$398K$418K2023$388K$360K2024
Revenue Expenses · by fiscal year end
Financials of HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$387,573$359,646$27,927$1,017,497$31,737$985,760
June 30, 2024990$397,839$418,322-$20,483$973,606$15,773$957,833
June 30, 2023990$359,278$361,049-$1,771$1,014,590$36,274$978,316
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$54,177
Membership dues
$54,177
Program service revenue
$275,215
Investment income
$58,181
Net gain from sales of assets
$40,118
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Travel
$8,705
Program services (functional)
$325,503
Management and general (functional)
$34,143

Balance sheet and other

Total assets, start of year
$973,606
Total assets, end of year
$1,017,497
Total liabilities, end of year
$31,737
Net assets, end of year
$985,760
Publicly traded securities
$638,162
Net assets without donor restrictions
$985,760
Gross receipts
$387,573
Employees
0
Year formed
1943
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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
NATHAN COLGROVEPRESIDENT
Trustee or director, Officer
1$0
SHARON IBARRASECRETARY
Trustee or director, Officer
1$0
SHAUN THAYERTREASURER
Trustee or director, Officer
1$0
CATHERINE MADDENVICE PRESIDE
Trustee or director, Officer
1$0
REBECCA SANTOSVICE PRESIDE
Trustee or director, Officer
1$0
COLEEN TAKAMURAVICE PRESIDE
Trustee or director, Officer
1$0
ERIC MATSUDAVICE PRESIDE
Trustee or director, Officer
1$0
DOREEN CANETTIDIRECTOR
Trustee or director
1$0
MARILYN NIWAODIRECTOR
Trustee or director
1$0
SHANNON WIBBERLEYVICE PRESIDE
Trustee or director
1$0
TERENCE ENRIQUESDIRECTOR
Trustee or director
1$0
990 for the year ended June 30, 2024: 14 people
NameTitleHours / weekCompensation
MARILYN NIWAOPRESIDENT
Trustee or director, Officer
–$0
SHARON IBARRASECRETARY
Officer
–$0
SHAUN THAYERTREASURER
Officer
–$0
SHANNON WIBBERLEYVICE PRESIDE
Officer
–$0
ERIC MATSUDADIRECTOR
Trustee or director
–$0
COLEEN TAKAMURAVICE PRESIDE
Officer
–$0
ANN KENNEDYVICE PRESIDE
Officer
–$0
BRIAN IWATADIRECTOR
Trustee or director
–$0
TIMOTHY ALBAODIRECTOR
Trustee or director
–$0
WALTER LAUDIRECTOR
Trustee or director
–$0
DENISE YOSHIDADIRECTOR
Trustee or director
–$0
TERENCE ENRIQUESDIRECTOR
Trustee or director
–$0
DICK ISOO OSHIMADIRECTOR
Trustee or director
–$0
NATHAN COLGROVEDIRECTOR
Trustee or director
–$0
990 for the year ended June 30, 2023: 14 people
NameTitleHours / weekCompensation
MARILYN NIWAOPRESIDENT
Trustee or director, Officer
–$0
SHARON IBARRASECRETARY
Officer
–$0
SHAUN THAYERTREASURER
Officer
–$0
SHANNON WIBBERLEYVICE PRESIDE
Officer
–$0
ERIC MATSUDADIRECTOR
Trustee or director
–$0
COLEEN TAKAMURAVICE PRESIDE
Officer
–$0
ANN KENNEDYVICE PRESIDE
Officer
–$0
BRIAN IWATADIRECTOR
Trustee or director
–$0
TIMOTHY ALBAODIRECTOR
Trustee or director
–$0
WALTER LAUDIRECTOR
Trustee or director
–$0
DENISE YOSHIDADIRECTOR
Trustee or director
–$0
TERENCE ENRIQUESDIRECTOR
Trustee or director
–$0
DICK ISOO OSHIMADIRECTOR
Trustee or director
–$0
NATHAN COLGROVEDIRECTOR
Trustee or director
–$0

Address and contacts

Address (IRS master file)
PO BOX 61043, HONOLULU, HI 96839-1043
In care of
% GARY Y MIYASHIRO
Principal officer (990 for 2024)
NATHAN COLGROVE
Signed the 990
SHAUN THAYER, TREASURER
Phone
(808) 988-5757
Return prepared by
MC GROUP HAWAII INC

Mission

PROVIDE CONTINUING PROFESSIONAL EDUCATION FOR ITS MEMBER AND TO THE ACCOUNTING AND PROFESSIONAL COMMUNITY

990 for the year ended June 30, 2025

Program accomplishments

  • PROVIDE SEMINARS AND CONFERENCES ON TAXATION, ACCOUNTING AND AUDITING TO ASSIST IN FULFILLING OUR MEMBERS CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS. NUMBER OF PERSONS BENEFITTED = 500 (ESTIMATE)
    Expenses $249,806 · revenue $275,214
  • PROVIDE ACTIVITIES FOR SOCIAL AND PROFESSIONAL INTERACTION WITH OUR MEMBERS AND MEMBERS OF OTHER PROFESSIONAL ORGANIZATIONS AS WELL AS STUDENTS. NUMBER OF PERSONS BENEFITTED = 200 (ESTIMATE)
    Expenses $71,197
  • PROVIDE SCHOLARSHIPS FOR STUDENTS IN THE FIELD OF ACCOUNTING AND TAXATION. NUMBER OF PERSONS BENEFITTED = 5
    Expenses $4,500

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
23-7318767
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1974
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,017,497
Income (IRS master file)
$387,573

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$387,573$359,646$1,017,497IRS
990June 2024$397,839$418,322$973,606IRS
990June 2023$359,278$361,049$1,014,590XML
990June 2022$319,097$370,946$983,598IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 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 23-7318767).

Questions about HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS

What is the EIN of HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS?
The employer identification number (EIN) of HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS is 23-7318767.
Is HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1974.
Are donations to HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS 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 HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS?
The 990 for the year ended June 30, 2025 names NATHAN COLGROVE.
Who are the officers and directors of HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS?
The 990 for the year ended June 30, 2025 lists 11 people; 0 received compensation from the organization.
How much revenue does HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS have?
On its 990 for the year ended June 30, 2025 it reported revenue of $387,573, expenses of $359,646 and total assets of $1,017,497 at year end.

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