Nonprofit · EIN 32-0223239
HIGHLANDS WATER ASSOCIATION INC
Tax-exempt · WAILUKU, HI 96793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $365,771 | $388,356 | -$22,585 | $2,277,599 | $20,512 | $2,257,087 |
| December 31, 2024 | 990 | $334,630 | $313,477 | $21,153 | $2,206,692 | $10,358 | $2,196,334 |
| December 31, 2023 | 990 | $797,279 | $350,036 | $447,243 | $2,171,037 | $23,438 | $2,147,599 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $249,301
- Membership dues
- $249,301
- Program service revenue
- $0
- Investment income
- $116,470
- Net gain from sales of assets
- $43,026
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,446
- Accounting fees
- $2,884
- Program services (functional)
- $388,356
Balance sheet and other
- Total assets, start of year
- $2,206,692
- Total assets, end of year
- $2,277,599
- Total liabilities, end of year
- $20,512
- Net assets, end of year
- $2,257,087
- Publicly traded securities
- $1,974,471
- Gross receipts
- $822,379
- Employees
- 0
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 |
|---|---|---|---|
| KAREN WEILAND | PRESIDENT Trustee or director, Officer | – | $0 |
| RYAN CHURCHILL | TREASURER/SE Trustee or director, Officer | – | $0 |
| MIKE THATCHER | DIRECTOR AT Trustee or director | – | $0 |
| TOM SANDS | DIRECTOR AT Trustee or director | – | $0 |
| JOHN ANDERSON | DIRECTOR AT Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN WEILAND | PRESIDENT Trustee or director, Officer | – | $0 |
| RYAN CHURCHILL | TREASURER/SE Trustee or director, Officer | – | $0 |
| MIKE THATCHER | DIRECTOR AT Trustee or director | – | $0 |
| TOM SANDS | DIRECTOR AT Trustee or director | – | $0 |
| JOHN MCDONOUGH | DIRECTOR AT Trustee or director | – | $0 |
| JOHN ANDERSON | DIRECTOR AT Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLEN BURT | PRESIDENT Trustee or director, Officer | – | $0 |
| DAVID BIGLEY | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RYAN CHURCHILL | TREASURER/SE Trustee or director, Officer | – | $0 |
| MIKE THATCHER | DIRECTOR AT Trustee or director | – | $0 |
| KAREN WEILAND | DIRECTOR AT Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1962 WELLS ST STE B, WAILUKU, HI 96793-2399
- In care of
- % JS PROPERTY MANAGEMENT INC
- Principal officer (990 for 2025)
- KAREN WEILAND
- Signed the 990
- KAREN WEILAND, PRESIDENT
- Phone
- (808) 243-8600
- Return prepared by
- ROEN K HIROSE CPA LLC
Mission
TO PROVIDE WATER TO OWNER/MEMBERS AND TO MAINTAIN WATER SYSTEM
Program accomplishments
- TO PROVIDE WATER TO OWNER/MEMBERS AND TO MAINTAIN WATER SYSTEM.
- TO PROVIDE WATER TO OWNER/MEMBERS AND TO MAINTAIN THE WATER SYSTEM.
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
- 32-0223239
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $2,277,599
- Income (IRS master file)
- $822,379
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $365,771 | $388,356 | $2,277,599 | XML |
| 990 | December 2024 | $334,630 | $313,477 | $2,206,692 | XML |
| 990 | December 2023 | $797,279 | $350,036 | $2,171,037 | XML |
| 990 | December 2022 | -$265,366 | $58,964 | $1,666,945 | 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 32-0223239).
Questions about HIGHLANDS WATER ASSOCIATION INC
- What is the EIN of HIGHLANDS WATER ASSOCIATION INC?
- The employer identification number (EIN) of HIGHLANDS WATER ASSOCIATION INC is 32-0223239.
- Is HIGHLANDS WATER ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2022.
- Are donations to HIGHLANDS WATER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HIGHLANDS 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 HIGHLANDS 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 HIGHLANDS 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 HIGHLANDS WATER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names KAREN WEILAND.
- Who are the officers and directors of HIGHLANDS 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 HIGHLANDS WATER ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $365,771, expenses of $388,356 and total assets of $2,277,599 at year end.
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