Nonprofit · EIN 45-2319918
KAUAI PHILIPPINE CULTURAL CENTER
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $29,301 | $56,681 | -$27,380 | $3,393,124 | $2,309 | $3,390,815 |
| December 31, 2023 | 990 | $333,105 | $47,351 | $285,754 | $3,421,405 | $3,210 | $3,418,195 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $34,487
- Program service revenue
- $0
- Investment income
- $3,878
- Net rental income
- $9,784
- Net income from fundraising events
- -$19,453
- Other revenue
- -$9,064
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,990
- Depreciation
- $17,448
- Program services (functional)
- $12,750
- Management and general (functional)
- $39,279
- Fundraising (functional)
- $4,652
Balance sheet and other
- Total assets, start of year
- $3,421,405
- Total assets, end of year
- $3,393,124
- Total liabilities, end of year
- $2,309
- Net assets, end of year
- $3,390,815
- Land, buildings and equipment
- $2,821,333
- Gross receipts
- $235,163
- Employees
- 0
- Year formed
- 2011
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDUARDO TOPENIO JR | VICE PRESIDE Officer | 10 | $0 |
| SONIA I TOPENIO | DIRECTOR/CHA Trustee or director | 10 | $0 |
| CHARLMAINE BULOSAN | SECRETARY Officer | 10 | $0 |
| DELIA ASTROLOGIO | TREASURER Officer | 10 | $0 |
| TITO VILLANUEVA | DIRECTOR/VIC Trustee or director | 1 | $0 |
| ANGEL B ACORDA | DIRECTOR Trustee or director | 1 | $0 |
| RICKY CASSIDAY | DIRECTOR Trustee or director | 1 | $0 |
| BARBARA GREEN | DIRECTOR Trustee or director | 1 | $0 |
| CELIA MELCHOR-QUESTIN | DIRECTOR Trustee or director | 1 | $0 |
| EDWIN NAVARRO | DIRECTOR Trustee or director | 1 | $0 |
| WESLEY PERREIRA | DIRECTOR Trustee or director | 1 | $0 |
| TRINETTE KAUI | DIRECTOR Trustee or director | 1 | $0 |
| MILANI PIMENTAL | DIRECTOR Trustee or director | 1 | $0 |
| LES QUISANO | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDUARDO TOPENIO JR | VICE PRESIDE Officer | 6 | $0 |
| SONIA I TOPENIO | DIRECTOR/CHA Trustee or director | 5 | $0 |
| CHARLMAINE BULOSAN | SECRETARY Officer | 2 | $0 |
| DELIA ASTROLOGIO | TREASURER Officer | 10 | $0 |
| ANGEL B ACORDA | DIRECTOR Trustee or director | 1 | $0 |
| RICKY CASSIDAY | DIRECTOR Trustee or director | 1 | $0 |
| JOHN CONSTANTINO | DIRECTOR Trustee or director | 1 | $0 |
| ARNULFO DIAZ MD | DIRECTOR Trustee or director | 1 | $0 |
| BARBARA GREEN | DIRECTOR Trustee or director | 1 | $0 |
| CELIA MELCHOR-QUESTIN | DIRECTOR Trustee or director | 1 | $0 |
| EDWIN NAVARRO | DIRECTOR Trustee or director | 1 | $0 |
| WESLEY PERREIRA | DIRECTOR Trustee or director | 1 | $0 |
| TITO VILLANUEVA | DIRECTOR/VIC Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1961, LIHUE, HI 96766-5961
- Principal officer (990 for 2024)
- EDUARDO TOPENIO JR, 4006 ALALA PLACE, LIHUE, HI 96766
- Signed the 990
- EDUARDO TOPENIO JR, VICE PRESIDENT
- Phone
- (808) 431-4120
- Return prepared by
- THE CPA COLLECTIVE LLC
Mission
1. TO DEVELOP, OWN, MAINTAIN AND OPERATE A COMMUNITY CENTER TO PROMOTE AND PERPETUATE FILIPINO CULTURE WITHIN THE COUNTY OF KAUAI AND THROUGHOUT THE STATE OF HAWAII; AND 2. PROVIDE REPOSITORY AND LIBRARY FOR HISTORICAL DOCUMENTS AND ITEMS RELATING TO FILIPINO HISTORY ON KAUAI; AND 3. OPEN AND ENCOURAGE ALL ETHNIC GROUPS AND ORGANIZATIONS USAGE OF THE FACILITY.
Program accomplishments
- MAINTAINING AND OPERATING OF THE COMMUNITY CENTER TO PROMOTE AND PERPETUATE FILIPINO CULTURE WITHIN THE COUNTY OF KAUAI AND THROUGHOUT THE STATE OF HAWAII. IN THE PROCESS OF CONSTRUCTING AN EXTERNAL BATHROOM FOR K-PAL (KAUAI POLICE ACTIVITIES LEAGUE) FOR AFTER SCHOOL SPORTS PROGRAMS. KPCC STRIVES TO BE A FACILITY WHICH HELPS PERPETUATE THE FILIPINO CULTURE AND ENCOURAGE ALL OTHER ETHNIC GROUPS AND ORGANIZATIONS TO USE THE CENTER, IN PROMOTING ARTS AND CULTURE AS WELL AS PROMOTING COMMUNITY AWARENESS TO NOTABLE EVENTS AND SERVES AS A FACILITY VENUE FOR EDUCATIONAL TRAINING FOR THE COMMUNITY. TO PROMOTE ARTS AND CULTURE, KPCC HOSTED AND SPONSORED THE FILIPINO FOLK DANCING CLASSES ON 8/11/24 AND 9/8/24. ON 10/18/24 AND 10/19/24 KPCC SPONSORED FILIPINO AMERICAN HISTORY MONTH WITH VARIOUS EXHIBITS, FOOD, AND ENTERTAINMENT. IT ALSO CO-SPONSORED THE KAUAI CHORALE CONCERTS IN MAY AND DECEMBER 2024. TO PROMOTE TRAINING AND AWARENESS OF IMPORTANT COMMUNITY EVENTS, KPCC SPONSORED AND HOSTED THE KAUAI FIRE DEPARTMENT "FIRE AWARENESS EDUCATION" ON OCTOBER 5, 2024, WITH EDUCATIONAL FOCUS ON CHILDREN AND THE ELDERLY. ON NOVEMBER 16, 2024, THE HAWAII FOOD BANK DISTRIBUTED 300 PACKETS FROM THE KPCC FACILITY. IN JUNE 2024, KPCC SPONSORED AND HOSTED THE WELCOME PARTY FOR THE FILIPINO TEACHERS WHO ARRIVED ON KAUAI UNDER THE DEPARTMENT OF EDUCATION FOREIGN TEACHERS HIRING PROGRAM. SINCE KPCC IS STRATEGICALLY LOCATED CENTRALLY IT IS A CHOSEN VENUE FOR TOWN HALL MEETINGS AND FUNDRAISING EVENTS BY DIFFERENT ORGANIZATIONS. IT SPONSORED AN AFFORDABLE HOUSING RF MARKET STUDY MEETING ON 7/1/24 WITH GUEST SPEAKER DAVID SMITH, FOUNDER AND CHAIR OF THE BOARD OF THE AFFORDABLE HOUSING INSTITUTE. OTHER TOWN HALL MEETINGS INCLUDED GUEST SPEAKERS LUKE EVSLIN AND NADINE NAKAMURA, KAUAI'S REPRESENTATIVES TO THE HAWAII STATE HOUSE OF REPRESENTATIVES. KPCC CO-SPONSORED THE KAUAI CHAMBER OF COMMERCE AFTER HOURS MEETING ON DECEMBER 10, 2024. KPCC SPONSORS THE ZUMBA CLASS ATTENDED BY SEVERAL WOMEN EVERY WEDNESDAY. KAUAI BAPTIST CHURCH USES THE FACILITIES EVERY SUNDAY FOR SERVICES AND SOKA GAKKAI, A GLOBAL COMMUNITY-BASED BUDDHIST ORGANIZATION THAT PROMOTES PEACE CENTERED ON RESPECT FOR THE DIGNITY OF LIFE USES THE FACILITY ON THE 1ST SUNDAY OF EACH MONTH. KAUAI POLICE ACTIVITIES LEAGUES (K-PAL) IS LEASING THE PORTION OF THE BUILDING FOR THEIR OPERATIONS. K-PAL IS A PROGRAM THAT AIMS TO DEVELOP CHARACTER, SELF-DISCIPLINE AND HEALTHY LIFESTYLES AMONG KAUAI'S YOUTH THROUGH SPORTS AND ACTIVITIES. IT ALSO STRENGTHENS POLICE-COMMUNITY RELATIONS AND ENCOURAGES KIDS TO "OBEY THE L.A.W.".
- IN 2023 THE ORGANIZATION COLLECTED CONTRIBUTIONS FROM SEVERAL ORGANIZATIONS AND INDIVIDUALS TOTALING 12,775 TO AID THE PEOPLE IN THE PHILIPPINES, AFFECTED BY TYPHOON EGAY. FUNDS TOTALING 12,750 WERE TRANSFERRED THROUGH THE ROTARY CLUB IN JANUARY 2024 TO ASSIST THE PEOPLE IN BOTH LAOAG AND VIGAN CITY IN THE ILOCOS REGION FROM SEVERE FLOODING.Expenses $12,750
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 | Not 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
- 45-2319918
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A99)
- Assets (IRS master file)
- $3,393,124
- Income (IRS master file)
- $235,163
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $29,301 | $56,681 | $3,393,124 | XML |
| 990 | December 2023 | $333,105 | $47,351 | $3,421,405 | XML |
| 990 | December 2022 | -$84,517 | $42,260 | $3,136,192 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | 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 45-2319918).
Questions about KAUAI PHILIPPINE CULTURAL CENTER
- What is the EIN of KAUAI PHILIPPINE CULTURAL CENTER?
- The employer identification number (EIN) of KAUAI PHILIPPINE CULTURAL CENTER is 45-2319918.
- Is KAUAI PHILIPPINE CULTURAL CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to KAUAI PHILIPPINE CULTURAL CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAUAI PHILIPPINE CULTURAL CENTER 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 KAUAI PHILIPPINE CULTURAL CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAUAI PHILIPPINE CULTURAL CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of KAUAI PHILIPPINE CULTURAL CENTER?
- The 990 for the year ended December 31, 2024 names EDUARDO TOPENIO JR.
- Who are the officers and directors of KAUAI PHILIPPINE CULTURAL CENTER?
- The 990 for the year ended December 31, 2024 lists 14 people; 0 received compensation from the organization.
- How much revenue does KAUAI PHILIPPINE CULTURAL CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $29,301, expenses of $56,681 and total assets of $3,393,124 at year end.
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All nonprofits in LIHUE · Hawaii · Arts, culture and humanities