Nonprofit · EIN 45-1594282
PACIFIC ISLAND BEACH BOYS
Also known as HAWAIIAN LONGBOARD ASSOCIATION
Tax-exempt (reinstated) · HONOLULU, HI 96837
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $901,679 | $1,040,322 | -$138,643 | $271,195 | $30,969 | $240,226 |
| December 31, 2024 | 990 | $964,343 | $938,439 | $25,904 | $404,097 | $25,228 | $378,869 |
| December 31, 2023 | 990 | $1,105,674 | $963,536 | $142,138 | $364,743 | $11,583 | $353,160 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $901,679
Expenses
- Grants and similar amounts paid
- $2,300
- Compensation of officers, directors and key employees
- $47,635
- Other salaries and wages
- $327,988
- Salaries, compensation and benefits (total)
- $409,830
- Professional fundraising fees
- $0
- Legal fees
- $10,473
- Accounting fees
- $60
- Occupancy
- $332,440
- Travel
- $114
- Program services (functional)
- $2,300
- Management and general (functional)
- $1,038,022
Balance sheet and other
- Total assets, start of year
- $404,097
- Total assets, end of year
- $271,195
- Total liabilities, end of year
- $30,969
- Net assets, end of year
- $240,226
- Gross receipts
- $901,679
- Employees
- 40
- Volunteers
- 30
- Year formed
- 2016
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID CARVALHO | PRESIDENT/DIRECTOR Officer | 60 | $47,635 |
| KRYSTAL ROCHA | VICE PRESIDENT/TREASURER/SECRETARY/DIRECTOR Officer | 6 | $0 |
| JESSE ROCHA CARVALHO | DIRECTOR/ASSISTANT SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID CARVALHO | PRESIDENT/DIRECTOR Officer | 60 | $33,895 |
| KRYSTAL ROCHA | VICE PRESIDENT/TREASURER/SECRETARY/DIRECTOR Officer | 6 | $0 |
| JESSE ROCHA CARVALHO | DIRECTOR/ASSISTANT SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID CARVALHO | PRESIDENT/DIRECTOR Officer | 60 | $38,595 |
| KRYSTAL ROCHA | VICE PRESIDENT/TREASURER/SECRETARY/DIRECTOR Officer | 6 | $0 |
| JESSE ROCHA CARVALHO | DIRECTOR/ASSISTANT SECRETARY Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1170 NUUANU AVE UNIT 38138, HONOLULU, HI 96837-5647
- Principal officer (990 for 2025)
- DAVID CARVALHO, 1170 NUUANU AVE 38138, HONOLULU, HI 96837
- Signed the 990
- KRYSTAL ROCHA, TREASURER
- Phone
- (808) 371-5774
- Return prepared by
- EMERALD RAY INC
Mission
Preserving the Hawaiian Beach boy Culture in Waikiki, through beach services and training. Our experience of Watermen and women in Waikiki, allows us to pass along the culture of navigating the Hawaiian waters, and advocating for the rights to stay on Waikiki Beach.
Program accomplishments
- Pacific Island Beach Boys operated educational and cultural programs focused on preserving the historic Waikiki Beach Boy tradition through ocean-based instruction, mentorship, and community engagement. Programs provided cultural education, surfing, instruction, canoe activities, ocean safety awareness, and leadership development for local youth and visitors. We make a difference daily, 365 days a year. The organization supported employment opportunities for experienced local watermen and cultural practitioners while perpetuating Hawaiian values, aloha spirit, and stewardship of Waikiki Beach. Services included youth summer programs, cultural outreach, beach safety education, and public engagement activities that promoted Hawaiian heritage and responsible ocean recreation. Over 35+ employment opportunities created for local beach boys in 2025.0
- Family Canoe Day was a community outreach and cultural sharing event that provided free outrigger canoe rides to students performing at the King Kamehameha Parade. Participants experienced Hawaiian canoe traditions, ocean education, teamwork, and the welcoming culture of the legendary Waikiki Beach Boys. The event promoted wellness, cultural preservation, positive community engagement, and appreciation for Hawaiis ocean heritage while giving both locals and tourists the opportunity to get back into the water, enjoy life, and celebrate together again. The organization relied heavily on volunteer cultural practitioners and local watermen who donated their time, ocean knowledge, mentorship, and instructional services to support youth programming and cultural preservation efforts. Multiple Canoes participated. Faith Surf School contributed their outrigger canoe along with a Captain and 2nd captain to steer it. Event took place on June 16, 2025 with 46 participants.0
- Lift Me up Grant awarded to 2 individuals in 2025.Expenses $2,300
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
- 45-1594282
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $271,195
- Income (IRS master file)
- $901,679
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- November 17, 2016
- Reinstated
- Effective October 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $901,679 | $1,040,322 | $271,195 | XML |
| 990 | December 2024 | $964,343 | $938,439 | $404,097 | XML |
| 990 | December 2023 | $1,105,674 | $963,536 | $364,743 | XML |
| 990 | December 2022 | $931,846 | $863,343 | $149,948 | IRS |
| 990 | December 2021 | $475,112 | $394,594 | $81,687 | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 45-1594282).
Questions about PACIFIC ISLAND BEACH BOYS
- What is the EIN of PACIFIC ISLAND BEACH BOYS?
- The employer identification number (EIN) of PACIFIC ISLAND BEACH BOYS is 45-1594282.
- Is PACIFIC ISLAND BEACH BOYS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective October 15, 2016.
- Are donations to PACIFIC ISLAND BEACH BOYS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PACIFIC ISLAND BEACH BOYS 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 PACIFIC ISLAND BEACH BOYS 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 PACIFIC ISLAND BEACH BOYS 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 PACIFIC ISLAND BEACH BOYS?
- The 990 for the year ended December 31, 2025 names DAVID CARVALHO.
- Who are the officers and directors of PACIFIC ISLAND BEACH BOYS?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $47,635 (DAVID CARVALHO, PRESIDENT/DIRECTOR).
- How much revenue does PACIFIC ISLAND BEACH BOYS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $901,679, expenses of $1,040,322 and total assets of $271,195 at year end.
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