Nonprofit · EIN 32-0751835
NA POE OLA
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $108,500 | $7,737 | $100,763 | $149,545 | $0 | $149,545 |
| December 31, 2024 | 990-PF | $103,500 | $31,952 | $71,548 | $48,782 | $0 | $48,782 |
| December 31, 2023 | 990-PF | $0 | $22,766 | -$22,766 | $5,995 | $28,761 | -$22,766 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $108,500
Expenses
- Grants and similar amounts paid
- $6,700
- Disbursements for charitable purposes
- $6,700
Balance sheet and other
- Total assets, start of year
- $48,782
- Total assets, end of year
- $149,545
- Total liabilities, end of year
- $0
- Net assets, end of year
- $149,545
- Fair market value of assets
- $149,545
- Qualifying distributions
- $6,700
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 |
|---|---|---|---|
| BENJAMIN B C YOUNG 387 AUWINALA ROAD, KAILUA, HI 96734 | PRESIDENT | 10 | $0 |
| ANGELA M PRATT 1319 PUNAHOU STREET 920, HONOLULU, HI 96826 | VICE PRESIDENT | 5 | $0 |
| WAINANI YOUNG TOMICH 241 POULI ROAD, KAILUA, HI 96734 | SECRETARY/TREASURER | 5 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BENJAMIN B C YOUNG 387 AUWINALA ROAD, KAILUA, HI 96734 | PRESIDENT | 10 | $0 |
| ANGELA M PRATT 1319 PUNAHOU STREET 920, HONOLULU, HI 96826 | VICE PRESIDENT | 5 | $0 |
| WAINANI YOUNG TOMICH 241 POULI ROAD, KAILUA, HI 96734 | SECRETARY/TREASURER | 5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BENJAMIN B C YOUNG 387 AUWINALA ROAD, KAILUA, HI 96734 | PRESIDENT | 10 | $0 |
| ANGELA M PRATT 1319 PUNAHOU STREET 920, HONOLULU, HI 96826 | VICE PRESIDENT | 5 | $0 |
| WAINANI YOUNG TOMICH 241 POULI ROAD, KAILUA, HI 96734 | SECRETARY/TREASURER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 387 AUWINALA RD, KAILUA, HI 96734-3434
- In care of
- % BENJAMIN BC YOUNG
- Signed the 990-PF
- BENJAMIN B YOUNG, PRESIDENT
- Phone
- (808) 779-6401
- Return prepared by
- PAMELA J OKUNA CPA MBA
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
- 32-0751835
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $149,545
- Income (IRS master file)
- $108,500
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $108,500 | $7,737 | $149,545 | XML |
| 990-PF | December 2024 | $103,500 | $31,952 | $48,782 | IRS |
| 990-PF | December 2023 | $0 | $22,766 | $5,995 | XML |
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 32-0751835).
Questions about NA POE OLA
- What is the EIN of NA POE OLA?
- The employer identification number (EIN) of NA POE OLA is 32-0751835.
- Is NA POE OLA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to NA POE OLA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does NA POE OLA file?
- Form 990-PF. Private foundations file every year.
- When is the next return of NA POE OLA 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 NA POE OLA 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 NA POE OLA?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does NA POE OLA have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $108,500, expenses of $7,737 and total assets of $149,545 at year end.
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