Nonprofit · EIN 37-1750223
KEOPU WATER ASSOCIATION
Tax-exempt · HOLUALOA, HI 96725
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $131,388 | $88,155 | $43,233 | $416,280 | $90 | $416,190 |
| December 31, 2024 | 990-EZ | $126,000 | $96,613 | $29,387 | $373,048 | $90 | $372,958 |
| December 31, 2023 | 990-EZ | $117,767 | $110,140 | $7,627 | $345,414 | $1,841 | $343,573 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $25,100
- Program service revenue
- $102,287
- Investment income
- $4,001
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $11,696
- Occupancy
- $38,223
- Other expenses
- $38,236
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $416,280
- Total liabilities, end of year
- $90
- Net assets, end of year
- $416,190
- Cash, savings and investments
- $306,230
- Land and buildings
- $2,617
- Gross receipts
- $131,388
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Devito | President | 8 | $0 |
| Mary Morgan | Secretary | 16 | $0 |
| Gail Dawrs | Treasurer | 4 | $0 |
| Myfanwy Brunner | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Devito | President | 8 | $0 |
| Mary Morgan | Secretary | 8 | $0 |
| Dennis Staats | Treasurer | 2 | $0 |
| Keith Schultz | Vice President | 4 | $0 |
| Kendall Roberg | Director | 8 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Devito | President | 8 | $0 |
| Mary Morgan | Secretary | 8 | $0 |
| Dennis Staats | Treasurer | 2 | $0 |
| Keith Schultz | Vice President | 4 | $0 |
| Kendall Roberg | Director | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 75-1106 BOXA1 KEOPU MAUKA DRIVE, HOLUALOA, HI 96725-0000
- Mailing address (990-N for 2022)
- 75-1106 BOXA1 KEOPU MAUKA DRIVE, HOLUALOA HI 967250000
- Principal officer (990-N for 2022)
- Dennis Staats, 15 Archelaus Hill Road, West Newbury MA 01985
- Signed the 990-EZ
- Greg Devito, President
- Phone
- (000) 000-0000
Mission
Provides drinking water to a private 50 member community KWA is managed by a volunteer board of directors
Program accomplishments
- NONE
- NONE
- NONE
- NONE
- none
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 37-1750223
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $416,280
- Income (IRS master file)
- $131,388
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $131,388 | $88,155 | $416,280 | XML |
| 990-EZ | December 2024 | $126,000 | $96,613 | $373,048 | IRS |
| 990-EZ | December 2023 | $117,767 | $110,140 | $345,414 | XML |
| 990-N for 2022 Officer: Dennis Staats | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 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 37-1750223).
Questions about KEOPU WATER ASSOCIATION
- What is the EIN of KEOPU WATER ASSOCIATION?
- The employer identification number (EIN) of KEOPU WATER ASSOCIATION is 37-1750223.
- Is KEOPU WATER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2015.
- Are donations to KEOPU WATER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KEOPU WATER ASSOCIATION 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 KEOPU WATER ASSOCIATION 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 KEOPU WATER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of KEOPU WATER ASSOCIATION?
- The 990-N for 2022 names Dennis Staats.
- Who are the officers and directors of KEOPU WATER ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does KEOPU WATER ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $131,388, expenses of $88,155 and total assets of $416,280 at year end.
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