Nonprofit · EIN 81-2642707
442ND LEGACY CENTER
Tax-exempt · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $232,585 | $85,968 | $146,617 | $1,148,445 | $12,348 | $1,136,097 |
| December 31, 2023 | 990 | $400,483 | $85,450 | $315,033 | $989,777 | $13,868 | $975,909 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $132,750
- of which government grants
- $112,500
- Program service revenue
- $0
- Investment income
- $33
- Net rental income
- $99,802
- Other revenue
- $99,802
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $50,794
- Salaries, compensation and benefits (total)
- $55,564
- Professional fundraising fees
- $0
- Accounting fees
- $3,613
- Program services (functional)
- $76,891
- Management and general (functional)
- $9,077
Balance sheet and other
- Total assets, start of year
- $989,777
- Total assets, end of year
- $1,148,445
- Total liabilities, end of year
- $12,348
- Net assets, end of year
- $1,136,097
- Land, buildings and equipment
- $912,540
- Net assets without donor restrictions
- $1,136,097
- Gross receipts
- $267,633
- Employees
- 2
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GRACE FUJII | DIRECTOR Trustee or director | – | $0 |
| WAYNE KUWATA | DIRECTOR Trustee or director | – | $0 |
| ESTHER UMEDA | DIRECTOR Trustee or director | – | $0 |
| MAE ISONAGA | DIRECTOR/2ND Officer | – | $0 |
| DANIEL KEN INOUYE JR | DIRECTOR/SEC Officer | – | $0 |
| MELVIN KANESHIGE | DIRECTOR/PRE Officer | – | $0 |
| CLAIRE MITANI | ASST SECRETA Officer | – | $0 |
| PATRICIA MURAKAMI | DIRECTOR/TRE Officer | – | $0 |
| KARL OKEMURA | DIRECTOR/VIC Officer | – | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAIRE MITANI | ASST SECRETA Officer | 1 | $20,720 |
| GRACE FUJII | DIRECTOR Trustee or director | 1 | $0 |
| WAYNE KUWATA | DIRECTOR Trustee or director | 1 | $0 |
| ESTHER UMEDA | DIRECTOR Trustee or director | 1 | $0 |
| MAE ISONAGA | DIRECTOR/2ND Officer | 1 | $0 |
| DANIEL KEN INOUYE JR | DIRECTOR/SEC Officer | 1 | $0 |
| MELVIN KANESHIGE | DIRECTOR/PRE Officer | 1 | $0 |
| PATRICIA MURAKAMI | DIRECTOR/TRE Officer | 1 | $0 |
| KARL OKEMURA | DIRECTOR/VIC Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 933 WILIWILI ST, HONOLULU, HI 96826-2765
- Principal officer (990 for 2024)
- MELVIN KANESHIGE
- Signed the 990
- MELVIN KANESHIGE, DIRECTOR/PRESIDENT
- Phone
- (808) 949-7997
- Return prepared by
- TAX CONSULTING AND ADVISORY GROUP
Mission
FORM 990 - ORGANIZATION'S MISSION TO ESTABLISH, DEVELOP, CONSTRUCT EQUIP AND OPERATE A LEGACY CENTER CELEBRATING THE ACHIEVEMENTS OF THE 442ND REGIMENTAL COMBAT TEAM AND TO ACT AS AN ARCHIVE REPOSITORY OF RECORDS, ARTIFACTS, AND MEMORABILIA OF THE 442ND REGIMENTAL COMBAT TEAM. FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990: A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION FOR REVIEW AND APPROVAL. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: NO DOCUMENTS AVAILABLE TO THE PUBLIC.
Program accomplishments
- TO ESTABLISH, DEVELOP, CONSTRUCT, EQUIP AND OPERATE A LEGACY CENTER CELEBRATING THE ACHIEVEMENTS OF THE 442ND REGIMENTAL COMBAT TEAM, AND TO ACT AS AN ARCHIVE REPOSITORY OF RECORDS, ARTIFACTS, AND MEMORABILIA OF THE 442ND REGIMENTAL COMBAT TEAMExpenses $76,891
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
- 81-2642707
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $1,148,445
- Income (IRS master file)
- $267,633
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $232,585 | $85,968 | $1,148,445 | XML |
| 990 | December 2023 | $400,483 | $85,450 | $989,777 | XML |
| 990 | December 2022 | $109,570 | $126,732 | $673,025 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 81-2642707).
Questions about 442ND LEGACY CENTER
- What is the EIN of 442ND LEGACY CENTER?
- The employer identification number (EIN) of 442ND LEGACY CENTER is 81-2642707.
- Is 442ND LEGACY CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to 442ND LEGACY CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 442ND LEGACY 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 442ND LEGACY 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 442ND LEGACY 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 442ND LEGACY CENTER?
- The 990 for the year ended December 31, 2024 names MELVIN KANESHIGE.
- Who are the officers and directors of 442ND LEGACY CENTER?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does 442ND LEGACY CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $232,585, expenses of $85,968 and total assets of $1,148,445 at year end.
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