Nonprofit · EIN 31-1611998
RONALD K & LELLA E MIGITA FOUNDATION
Tax-exempt · AIEA, HI 96701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $115,301 | $45,783 | $69,518 | $86,579 | $0 | $86,579 |
| December 31, 2024 | 990-PF | $47,325 | $51,750 | -$4,425 | $71,453 | $0 | $71,453 |
| December 31, 2023 | 990-PF | $65,517 | $50,979 | $14,538 | $75,878 | $0 | $75,878 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $76,480
- Dividends
- $15,263
- Net gain from sales of assets
- $23,558
Expenses
- Grants and similar amounts paid
- $41,350
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $45,250
- Excise tax on investment income
- $540
Balance sheet and other
- Total assets, start of year
- $71,453
- Total assets, end of year
- $86,579
- Total liabilities, end of year
- $0
- Net assets, end of year
- $86,579
- Fair market value of assets
- $394,911
- Qualifying distributions
- $45,250
- Net investment income
- $38,821
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD K MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | PRES/TRES/DIR | 0.25 | $0 |
| LELLA E MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | V.P./SEC/DIR | 0.25 | $0 |
| SCOTT Y MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | DIRECTOR | 0.25 | $0 |
| GWEN Y MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | DIRECTOR | 0.25 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD K MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | PRES/TRES/DIR | 0.25 | $0 |
| LELLA E MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | V.P./SEC/DIR | 0.25 | $0 |
| SCOTT Y MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | DIRECTOR | 0.25 | $0 |
| GWEN Y MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | DIRECTOR | 0.25 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD K MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | PRES/TRES/DIR | 0.25 | $0 |
| LELLA E MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | V.P./SEC/DIR | 0.25 | $0 |
| SCOTT Y MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | DIRECTOR | 0.25 | $0 |
| GWEN Y MIGITA 98-868 NAUKEWAI PLACE, AIEA, HI 96701 | DIRECTOR | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 98-868 NAUKEWAI PL, AIEA, HI 96701-2783
- Signed the 990-PF
- RONALD K MIGITA, PRESIDENT
- Phone
- (808) 488-1255
- Return prepared by
- N&K CPAS INC
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 31-1611998
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82Z)
- Assets (IRS master file)
- $86,579
- Income (IRS master file)
- $116,622
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $115,301 | $45,783 | $86,579 | IRS |
| 990-PF | December 2024 | $47,325 | $51,750 | $71,453 | XML |
| 990-PF | December 2023 | $65,517 | $50,979 | $75,878 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 31-1611998).
Questions about RONALD K & LELLA E MIGITA FOUNDATION
- What is the EIN of RONALD K & LELLA E MIGITA FOUNDATION?
- The employer identification number (EIN) of RONALD K & LELLA E MIGITA FOUNDATION is 31-1611998.
- Is RONALD K & LELLA E MIGITA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to RONALD K & LELLA E MIGITA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RONALD K & LELLA E MIGITA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RONALD K & LELLA E MIGITA FOUNDATION 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 RONALD K & LELLA E MIGITA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of RONALD K & LELLA E MIGITA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does RONALD K & LELLA E MIGITA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $115,301, expenses of $45,783 and total assets of $86,579 at year end.
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