Nonprofit · EIN 30-0465878
KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC
Tax-exempt · KAILUA KONA, HI 96740
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,424,014 | $1,620,424 | -$196,410 | $552,755 | $0 | $552,755 |
| June 30, 2024 | 990 | $1,376,691 | $1,260,293 | $116,398 | $749,165 | $0 | $749,165 |
| June 30, 2023 | 990 | $1,288,902 | $1,120,039 | $168,863 | $632,767 | $0 | $632,767 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $65,000
- Program service revenue
- $1,358,738
- Investment income
- $276
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,675
- Program services (functional)
- $1,580,544
- Management and general (functional)
- $39,880
Balance sheet and other
- Total assets, start of year
- $749,165
- Total assets, end of year
- $552,755
- Total liabilities, end of year
- $0
- Net assets, end of year
- $552,755
- Gross receipts
- $1,424,014
- Employees
- 0
- Volunteers
- 75
- Year formed
- 2007
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY RUBENSTEIN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| NANCY SAKAMOTO | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| GLENNON GINGO | SECRETARY Trustee or director, Officer | 5 | $0 |
| HOBBS LOWSON | TREASURER Trustee or director, Officer | 5 | $0 |
| TIM DALHOUSE | DIRECTOR Trustee or director | 5 | $0 |
| PAKA DAVIS | DIRECTOR Trustee or director | 5 | $0 |
| RANDY KUROHARA | DIRECTOR Trustee or director | 5 | $0 |
| BROCK STRATTON | DIRECTOR Trustee or director | 5 | $0 |
| TOBY TANIGUCHI | DIRECTOR Trustee or director | 5 | $0 |
| REBECCA VILLEGAS | COUNTY COUNCIL DESIGNEE Trustee or director | 5 | $0 |
| JACQUELINE AWA | DIRECTOR Trustee or director | 5 | $0 |
| GABE WINKLER | EX-OFFICIO Trustee or director | 5 | $0 |
| STEVE PAUSE | EX-OFFICIO Trustee or director | 5 | $0 |
| HAMANA VENTURA | EX-OFFICIO Trustee or director | 5 | $0 |
| MICHAEL BELL | DIRECTOR Trustee or director | 5 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MERRICK NISHIMOTO | DIRECTOR Trustee or director | 5 | $0 |
| MANU POWERS | DIRECTOR Trustee or director | 5 | $0 |
| ROSS WILSON JR | EXECUTIVE DIRECTOR Officer | 5 | $0 |
990 for the year ended June 30, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY RUBENSTEIN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| NANCY SAKAMOTO | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| GLENNON GINGO | SECRETARY Trustee or director, Officer | 5 | $0 |
| HOBBS LOWSON | TREASURER Trustee or director, Officer | 5 | $0 |
| TIM DALHOUSE | DIRECTOR Trustee or director | 5 | $0 |
| ANTHONY GAND | DIRECTOR Trustee or director | 5 | $0 |
| PAKA DAVIS | DIRECTOR Trustee or director | 5 | $0 |
| MICHAEL QUANAN | DIRECTOR Trustee or director | 5 | $0 |
| RANDY KUROHARA | DIRECTOR Trustee or director | 5 | $0 |
| BROCK STRATTON | DIRECTOR Trustee or director | 5 | $0 |
| TOBY TANIGUCHI | DIRECTOR Trustee or director | 5 | $0 |
| REBECCA VILLEGAS | COUNTY COUNCIL DESIGNEE Trustee or director | 5 | $0 |
| JACQUELINE AWA | DIRECTOR Trustee or director | 5 | $0 |
| ROBERT COMMAND | DIRECTOR Trustee or director | 5 | $0 |
| GABE WINKLER | EX-OFFICIO Trustee or director | 5 | $0 |
| STEVE PAUSE | EX-OFFICIO Trustee or director | 5 | $0 |
| HAMANA VENTURA | EX-OFFICIO Trustee or director | 5 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY RUBENSTEIN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| NANCY SAKAMOTO | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| GLENNON GINGO | SECRETARY Trustee or director, Officer | 5 | $0 |
| HOBBS LOWSON | TREASURER Trustee or director, Officer | 5 | $0 |
| TIM DALHOUSE | DIRECTOR Trustee or director | 5 | $0 |
| ANTHONY GAND | DIRECTOR Trustee or director | 5 | $0 |
| PAKA DAVIS | DIRECTOR Trustee or director | 5 | $0 |
| MICHAEL QUANAN | DIRECTOR Trustee or director | 5 | $0 |
| RANDY KUROHARA | DIRECTOR Trustee or director | 5 | $0 |
| BROCK STRATTON | DIRECTOR Trustee or director | 5 | $0 |
| TOBY TANIGUCHI | DIRECTOR Trustee or director | 5 | $0 |
| REBECCA VILLEGAS | DIRECTOR Trustee or director | 5 | $0 |
| GABE WINKLER | DIRECTOR Trustee or director | 5 | $0 |
| STEVE PAUSE | EX-OFFICIO Trustee or director | 5 | $0 |
| HAMANA VENTURA | EX-OFFICIO Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 75-5751 KUAKINI HWY STE 202, KAILUA KONA, HI 96740-1753
- In care of
- % DEBBIE BAKER
- Principal officer (990 for 2024)
- JAY RUBENSTEIN, 75-5751 KUAKINI HWY SUITE 202, KAILUAKONA, HI 96740
- Signed the 990
- HOBBS LOWSON, TREASURER
- Phone
- (808) 326-7820
- Return prepared by
- THOMPSON GREENSPON
Mission
THE MISSION AND GOAL OF THE KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT, INC. IS TO PROVIDE COMMUNITY IMPROVEMENT SERVICES IN ORDER TO IMPLEMENT "CLEAN AND "SAFE" INITIATIVES. A SIGNIFICANT PORTION OF OUR ORGANIZATION'S BUDGET IS EARMARKED FOR ENHANCED PUBLIC SPACE MANAGEMENT AND SECURITY, STREETSCAPE, CLEANING, MAINTENANCE AND LANDSCAPING.
Program accomplishments
- THE KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT, INC. IS A COLLABORATIVE EFFORT BETWEEN BUSINESSES, GOVERNMENT AND AREA RESIDENTS TO DEVELOP AND IMPLEMENT CREATIVE SOLUTIONS TO IMPROVE PUBLIC SPACES WITHIN KAILUA VILLAGE. DISTRICT LANDOWNERS, LESSEES OF LAND, COMMERCIAL TENANTS AND RESIDENTS ARE ASSESSED ACCORDING TO PROPERTY TAX VALUATIONS AND THESE ASSESSMENTS RETURN DIRECTLY TO THE DISTRICT TO FUND PROGRAMS AND IMPROVEMENTS. THE MISSION AND GOALS OF OUR ORGANIZATION ARE TO IMPLEMENT CLEAN AND SAFE MEASURES AND TO MARKET PUBLIC EVENTS TO IMPROVE COMMUNITY VIBRANCY. A SIGNIFICANT PORTION OF OUR ORGANIZATION'S BUDGET AND EFFORTS ARE EARMARKED FOR ENHANCED PUBLIC SPACE MANAGEMENT AND SECURITY, STREETSCAPE, CLEANING, MAINTENANCE, LANDSCAPE AND VARIOUS OTHER IMPROVEMENTS AND ENHANCEMENTS. IN ADDITION, PROFESSIONAL INFORMATION AND SAFETY OFFICERS ON PATROL DAILY WORK IN TANDEM WITH HAWAII COUNTY POLICE TO ADDRESS CRIMINAL BEHAVIOR. STREETSCAPE MAINTENANCE CREWS ENHANCE EXISTING COUNTY-PROVIDED SERVICES WITH SIDEWALK CLEANING AND TRASH PICK-UP. WE HAVE SUCCESSFULLY ACCOMPLISHED OUR STATED "MISSION AND "GOALS" FOR THE YEAR.Expenses $1,580,544 · revenue $1,358,738
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 30-0465878
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $552,755
- Income (IRS master file)
- $1,424,014
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,424,014 | $1,620,424 | $552,755 | IRS |
| 990 | June 2024 | $1,376,691 | $1,260,293 | $749,165 | XML |
| 990 | June 2023 | $1,288,902 | $1,120,039 | $632,767 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 30-0465878).
Questions about KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC
- What is the EIN of KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC?
- The employer identification number (EIN) of KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC is 30-0465878.
- Is KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT 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 KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC 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 KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC 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 KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC?
- The 990 for the year ended June 30, 2025 names JAY RUBENSTEIN.
- Who are the officers and directors of KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC?
- The 990 for the year ended June 30, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,424,014, expenses of $1,620,424 and total assets of $552,755 at year end.
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All nonprofits in KAILUA KONA · Hawaii · Community improvement and capacity building