Nonprofit · EIN 26-3857266
KUNIA WATER ASSOCIATION INC
Tax-exempt · KAPOLEI, HI 96709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,261,805 | $1,218,149 | $43,656 | $1,218,828 | $110,736 | $1,108,092 |
| December 31, 2024 | 990 | $1,441,479 | $1,311,174 | $130,305 | $1,173,340 | $108,904 | $1,064,436 |
| December 31, 2023 | 990 | $1,398,390 | $1,319,522 | $78,868 | $991,046 | $56,915 | $934,131 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,261,805
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $10,942
Balance sheet and other
- Total assets, start of year
- $1,173,340
- Total assets, end of year
- $1,218,828
- Total liabilities, end of year
- $110,736
- Net assets, end of year
- $1,108,092
- Net assets without donor restrictions
- $1,108,092
- Gross receipts
- $1,261,805
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2008
- 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 |
|---|---|---|---|
| STEPHANIE ANN WHALEN | CHAIRPERSON/PRESIDENT & DIRECTOR Trustee or director, Officer | 1 | $0 |
| LYLE ROE | TREASURER & DIRECTOR Trustee or director, Officer | 1 | $0 |
| ANDREW NYERGES | SECRETARY & DIRECTOR Trustee or director, Officer | 1 | $0 |
| IRIS KIRKPILGER | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA BURCHETTE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE ANN WHALEN | CHAIRPERSON/PRESIDENT & DIRECTOR Trustee or director, Officer | 1 | $0 |
| LYLE ROE | TREASURER & DIRECTOR Trustee or director, Officer | 1 | $0 |
| ANDREW NYERGES | SECRETARY & DIRECTOR Trustee or director, Officer | 1 | $0 |
| IRIS KIRKPILGER | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA BURCHETTE | DIRECTOR Trustee or director | 1 | $0 |
| JOSHUA UYEHARA | FORMER DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE ANN WHALEN | CHAIRPERSON/PRESIDENT & DIRECTOR Trustee or director, Officer | 1 | $0 |
| LYLE ROE | TREASURER & DIRECTOR Trustee or director, Officer | 1 | $0 |
| ANDREW NYERGES | SECRETARY & DIRECTOR Trustee or director, Officer | 1 | $0 |
| JOSHUA UYEHARA | DIRECTOR Trustee or director | 1 | $0 |
| IRIS KIRKPILGER | DIRECTOR Trustee or director | 1 | $0 |
| JEFFREY WILLIAMS | FORMER DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 700489, KAPOLEI, HI 96709-0489
- In care of
- % SECOND CITY PROPERTY MANAGEMENT L
- Principal officer (990 for 2025)
- STEPHANIE ANN WHALEN, PO BOX 700489, KAPOLEI, HI 967090489
- Signed the 990
- STEPHANIE ANN WHALEN, CHAIRPERSON/PRESIDENT/DIRECTOR
- Phone
- (808) 306-7769
- Return prepared by
- CW ASSOCIATES CPAS
Mission
TO OPERATE, MAINTAIN, REPAIR, REPLACE, AND ADMINISTER THE WATER SOURCES, WATER EASEMENTS, AND WATER DELIVERY SYSTEM USED TO DELIVER WATER FOR ITS MEMBERS LOCATED IN KUNIA VILLAGE AND THE SURROUNDING KUNIA AGRICULTURAL LANDS ON THE ISLAND OF OAHU IN THE STATE OF HAWAII.
Program accomplishments
- FIXED COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS FOR THE PORTION OF OPERATING COSTS IDENTIFIED AS "FIXED OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT DO NOT FLUCTUATE DEPENDING UPON THE AMOUNT OF WATER DELIVERED. FIXED OPERATING COST ASSESSMENTS ARE ALSO ASSESSED BASED ON THE WATER ALLOCATION PERCENTAGE, AS DEFINED IN THE DECLARATION, SUCH AS INSURANCE, CONTRACTOR TO MAINTAIN THE SYSTEM, AUDIT FEES, ETC.
- VARIABLE COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS AND THE PORTION OF OPERATING COSTS IDENTIFIED AS "VARIABLE OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT FLUCTUATE DEPENDING UPON THE AMOUNT OF WATER DELIVERED. VARIABLE OPERATING COST ASSESSMENTS ARE CHARGED TO EACH MEMBER BASED ON THE ACTUAL METERED AMOUNT OF WATER DELIVERED TO THE MEMBER'S DELIVERY POINT, SUCH AS ELECTRIC COSTS TO RUN THE PUMPS TO DELIVER WATER TO THE MEMBERS. APPROXIMATELY 380 MILLION GALLONS OF WATER WAS DELIVERED.
- CAPITAL RESERVE FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS FOR "CAPITAL RECOVERY COSTS" INCURRED TO KEEP THE WATER SOURCES, WATER EASEMENTS, AND THE WATER DELIVERY SYSTEM IN GOOD AND WORKING ORDER. SUCH COSTS INCLUDE CAPITAL EXPENDITURES MADE BY THE ASSOCIATION TO CONSTRUCT, REPLACE, UPGRADE, OR RETROFIT, THE COMMON METERING DEVICES, PUMPS, TRANSMISSION LINES, RESERVOIRS, APPURTENANTS, AND OTHER IMPROVEMENTS AND FACILITIES FOR THE PRODUCTION AND/OR DELIVERY OF WATER FROM THE WATER SOURCES TO THE DELIVERY POINTS. CAPITAL RECOVERY COST ASSESSMENTS ARE ASSESSED BASED ON THE WATER ALLOCATION PERCENTAGE, AS DEFINED IN THE DECLARATION. THIS FUND IS ALSO USED TO ACCUMULATE CAPITAL FUNDS FOR FUTURE REASONABLY ANTICIPATED CAPITAL EXPENDITURES.
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
- 26-3857266
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $1,218,828
- Income (IRS master file)
- $1,261,805
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,261,805 | $1,218,149 | $1,218,828 | XML |
| 990 | December 2024 | $1,441,479 | $1,311,174 | $1,173,340 | IRS |
| 990 | December 2023 | $1,398,390 | $1,319,522 | $991,046 | XML |
| 990 | December 2022 | $1,418,791 | $1,317,855 | $957,874 | 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 26-3857266).
Questions about KUNIA WATER ASSOCIATION INC
- What is the EIN of KUNIA WATER ASSOCIATION INC?
- The employer identification number (EIN) of KUNIA WATER ASSOCIATION INC is 26-3857266.
- Is KUNIA WATER ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2011.
- Are donations to KUNIA WATER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KUNIA WATER ASSOCIATION 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 KUNIA WATER ASSOCIATION 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 KUNIA WATER ASSOCIATION 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 KUNIA WATER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names STEPHANIE ANN WHALEN.
- Who are the officers and directors of KUNIA WATER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does KUNIA WATER ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,261,805, expenses of $1,218,149 and total assets of $1,218,828 at year end.
Other nonprofits in KAPOLEI
- KNIGHTS OF COLUMBUS EIN 27-1850873 · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF HAWAII EIN 99-0327354 · last filed 990-N for 2024
- COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT EIN 91-0313383 · last filed 990 for 2025
- BLOOD BANK OF HAWAII EIN 99-0073479 · last filed 990 for 2025
- ISLAND PACIFIC ACADEMY INC EIN 68-0534162 · last filed 990 for 2025
- INSTITUTE FOR NATIVE PACIFIC EDUCATION AND CULTURE EIN 99-0315193 · last filed 990 for 2024
- HAWAII TOKAI INTERNATIONAL COLLEGE EIN 99-0255042 · last filed 990 for 2026
- RESPONSIVE CAREGIVERS OF HAWAII EIN 99-0166146 · last filed 990 for 2025
All nonprofits in KAPOLEI · Hawaii · Mutual and membership benefit