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Nonprofit · EIN 27-0790491

ROY H & LORRAINE M OKUMURA FOUNDATION

Tax-exempt (reinstated) · KAHULUI, HI 96733

Financials

$140K$490K2023$510K$544K2024
Revenue Expenses · by fiscal year end
Financials of ROY H & LORRAINE M OKUMURA FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$509,641$543,884-$34,243$9,421,580$467,938$8,953,642
December 31, 2023990-PF$140,238$489,836-$349,598$8,834,596$420,843$8,413,753
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Dividends
$237,934
Interest
$221
Net gain from sales of assets
$271,486

Expenses

Grants and similar amounts paid
$466,000
Compensation of officers, directors and key employees
$0
Excise tax on investment income
$6,096

Balance sheet and other

Total assets, start of year
$8,834,596
Total assets, end of year
$9,421,580
Total liabilities, end of year
$467,938
Net assets, end of year
$8,953,642
Fair market value of assets
$9,421,580
Qualifying distributions
$466,000
Net investment income
$509,641

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-PF for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
NELSON T OKUMURA
74 HOBRON AVENUE, KAHULUI, HI 96732
PRESIDENT/DIRECTOR0.1$0
NEAL H OKUMURA
74 HOBRON AVENUE, KAHULUI, HI 96732
VICE PRESIDENT/DIRECTOR0.1$0
ALTON A NAKAGAWA
741 KAKALINA PLACE, WAILUKU, HI 96793
VICE PRESIDENT/DIRECTOR0.5$0
ANGIE HARAMOTO
2980 IOLANI STREET, MAKAWAO, HI 96768
SECRETARY0.1$0
ROGER S TACDOL
528 AKOLEA PLACE, WAILUKU, HI 96793
TREASURER1.1$0
BRIAN TOKESHI
399 HIGH STREET, WAILUKU, HI 96793
VICE PRESIDENT0.1$0
CHERYL OKUMURA
74 HOBRON AVENUE, KAHULUI, HI 96732
DIRECTOR0.1$0
990-PF for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
NELSON T OKUMURA
74 HOBRON AVENUE, KAHULUI, HI 96732
PRESIDENT/DIRECTOR0.1$0
NEAL H OKUMURA
74 HOBRON AVENUE, KAHULUI, HI 96732
VICE PRESIDENT/DIRECTOR0.1$0
ALTON A NAKAGAWA
741 KAKALINA PLACE, WAILUKU, HI 96793
VICE PRESIDENT/DIRECTOR0.1$0
ANGIE HARAMOTO
2980 IOLANI STREET, MAKAWAO, HI 96768
SECRETARY0.1$0
ROGER S TACDOL
528 AKOLEA PLACE, WAILUKU, HI 96793
TREASURER1.1$0
BRIAN TOKESHI
399 HIGH STREET, WAILUKU, HI 96793
VICE PRESIDENT0.15$0
CHERYL OKUMURA
74 HOBRON AVENUE, KAHULUI, HI 96732
DIRECTOR0.1$0

Address and contacts

Address (IRS master file)
PO BOX 517, KAHULUI, HI 96733-7017
Signed the 990-PF
ROGER S TACDOL, TREASURER
Phone
(808) 877-5055
Return prepared by
KKDLY LLC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
27-0790491
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2014
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$9,421,580
Income (IRS master file)
$2,252,339

Revocation and reinstatement

Exemption revoked
May 15, 2012
Posted by the IRS
February 11, 2013
Reinstated
Effective May 15, 2012

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$509,641$543,884$9,421,580XML
990-PFDecember 2023$140,238$489,836$8,834,596XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––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 27-0790491).

Questions about ROY H & LORRAINE M OKUMURA FOUNDATION

What is the EIN of ROY H & LORRAINE M OKUMURA FOUNDATION?
The employer identification number (EIN) of ROY H & LORRAINE M OKUMURA FOUNDATION is 27-0790491.
Is ROY H & LORRAINE M OKUMURA FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
Are donations to ROY H & LORRAINE M OKUMURA FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ROY H & LORRAINE M OKUMURA FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of ROY H & LORRAINE M OKUMURA FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ROY H & LORRAINE M OKUMURA FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of ROY H & LORRAINE M OKUMURA FOUNDATION?
The 990-PF for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
How much revenue does ROY H & LORRAINE M OKUMURA FOUNDATION have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $509,641, expenses of $543,884 and total assets of $9,421,580 at year end.

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