Nonprofit · EIN 82-0893787
SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM
Tax-exempt · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $24,764 | $30,372 | -$5,608 | $96,194 | $0 | $96,194 |
| December 31, 2024 | 990 | $23,751 | $38,587 | -$14,836 | $101,802 | $0 | $101,802 |
| December 31, 2023 | 990 | $52,701 | $23,457 | $29,244 | $117,126 | $0 | $117,126 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,934
- Membership dues
- $6,596
- Program service revenue
- $0
- Investment income
- $1,529
- Net income from sales of inventory
- $2,301
- Other revenue
- $2,301
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $29,888
- Management and general (functional)
- $484
Balance sheet and other
- Total assets, start of year
- $101,802
- Total assets, end of year
- $96,194
- Total liabilities, end of year
- $0
- Net assets, end of year
- $96,194
- Gross receipts
- $27,120
- Employees
- 0
- Volunteers
- 50
- Year formed
- 2017
- 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 |
|---|---|---|---|
| Wayne Kuwata | President Officer | 8 | $0 |
| Ann Kabasawa | Vice President Officer | 8 | $0 |
| Juanita Allen | Secretary Officer | 24 | $0 |
| Rodney Nakayama | Treasurer Officer | 4 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wayne Kuwata | President Officer | 4 | $0 |
| Ann Kabasawa | Vice President Officer | 2 | $0 |
| Juanita Allen | Secretary Officer | 30 | $0 |
| Rodney Nakayama | Treasurer Officer | 2 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wayne Kuwata | President Officer | 8 | $0 |
| Ann Kabasawa | Vice President Officer | 8 | $0 |
| Juanita Allen | Secretary Officer | 36 | $0 |
| Rodney Nakayama | Treasurer Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 933 WILIWILI ST, HONOLULU, HI 96826-2765
- In care of
- % 442 S&D
- Principal officer (990 for 2025)
- Juanita Allen, 933 Wiliwili Street, Honolulu, HI 96826
- Signed the 990
- Rodney Nakayama, Treasurer
- Phone
- (808) 949-7997
- Website
- 442sd.org
Mission
Our mission is to preserve, perpetuate, and share the legacy of the soldiers who served in the 442nd Regimental Combat Team during World War II, by pursuing the purposes set forth in the Articles of Incorporation.
Program accomplishments
- 2025 Annual Report: Sons & Daughters of the 442nd Regimental Combat Team. The work of the Sons & Daughters of the 442nd RCT falls into five categories, based on our mission to preserve, protect, spread, and continue the legacy they left to us. These categories are: Educational, Historical, Patriotic, Memorial, and Benevolent. EDUCATIONAL: 1. Staffed an Informational Table at the Pearl Harbor Aviation Museum (PHAM) at their PHAMily Fun Day; displayed our flags and guidons and five binders containing our printed Soldier Stories; answered questions from the public on all aspects of the 442nd RCT. 2. Participated in the upcoming Seeds of Aloha film project in World War II Hangar 70 on Pearl Harbor's Ford Island by: a) reviewing and providing additions/corrections to the battles and locations; and b) placing a commemorative marker on numerous 442nd battle sites on a large floor map, each marker containing the name/unit of a 442nd soldier. 3. Continued the upgrade to our website - our primary means of communicating our message to the public - resulting in more content and functionality; the website contains the only complete list of 442nd soldiers with rank and unit (battalion and company or battery). New content added includes: a) 442nd Timeline; b) more historical articles; c) and 1943/1944 newspaper clippings from Hattiesburg, Mississippi, where the 442nd trained at Camp Shelby, and an initial set of wartime clippings from WRA Internment Camp newspapers. 4. Answered numerous inquiries from across the US, Europe, and Japan concerning 442nd history, including putting people in touch with 442nd families and informing people about their family members who served in the 442nd. 5. Accepted donations of World War II memorabilia (two photo albums, numerous personal papers and photos) for placing in the 442nd Legacy Center (formerly 442nd Veterans Club). 6. Presented our JROTC medal and certificate at 23 high schools on four islands statewide to outstanding cadets who exemplified 442nd soldier values. 7. Two members gave historical talks at events in Hawaii and Washington State on the 442nd RCT. 8. Conducted research to support a Washington Post newspaper front-page story on the 522nd Field Artillery Battalion's rescue of victims of the Dachau Death March in Germany in 1945. 9. Continued to collect photos of 442nd soldiers to add to our 442nd Photo Database. HISTORICAL: 1. Planned and executed the 442nd RCT 82nd Anniversary Banquet held at Fort Shafter. Among the 100 attendees: two World War II Veterans; two historical speakers; eight U.S. Army Reservists from the 100th Battalion, 442nd Regiment as Color Guard. 2. Continued Soldier Stories Project: 400+ researched/written/posted on our 442sd.org website. 3. Updated our 442nd Soldier Stories Style Guide to include additional historical material. PATRIOTIC: 1. Purchased three all-weather nylon flags (United States, Hawaii, and the 442nd Infantry Regiment) with padded storage/carrying cases for each. 2. Purchased four 1399th Engineer Construction Battalion company guidons, poles, spearheads, and storage/carrying cases (many 1399th men later served in the 442nd as the 1399th served only on Oahu during World War II). 3. Displayed our 442nd RCT battalion flags and company guidons at various ceremonies and functions in Honolulu. 4. Attended commemoration ceremony on the battleship USS Missouri in Pearl Harbor to observe the 80th anniversary of the end of World War II. 5. Attended annual Go For Broke Day at Fort Shafter, hosted by the 100th Battalion, 442nd Infantry, U.S Army Reserve; attended their Change of Command ceremony aboard the battleship USS Missouri in Pearl Harbor for the unit's new commander. 6. Attended and participated in the America250 Celebration Flag Day ceremony at the State Capitol on June 14 and carried our 442nd RCT, 100th Bn, and 522nd Bn flags in the procession. 7. Participated in the rededication ceremony of the 442nd Memorial Highway in Oregon. 8. Provided 442nd decals to University of Hawaii football team for their helmets on 442nd Night. MEMORIAL: 1. Attended the funeral and burial of one 442nd Veteran, displaying our flag and his company guidon. 2. Attended annual Memorial Day ceremonies of both the Governor of Hawaii at the State Veterans Cemetery in Kaneohe and the Mayor of Honolulu at the National Memorial Cemetery of the Pacific, displayed our regimental and battalion flags and presented a memorial lei and a wreath at each ceremony, respectively. 3. Attended the annual Memorial Day Lantern Floating event at Magic Island and released two lanterns bearing 442nd decals in memory of all deceased 442nd men. 4. Continued working on the 442nd Burial Database; when completed, it will be the only compilation of the unit, date of death, and burial location of each 442nd soldier. 5. Planned and executed the Annual Memorial Service for the 442nd RCT, 100th Infantry Battalion (Separate), Military Intelligence Service, and 1399th Engineer Battalion at the National Memorial Cemetery of the Pacific; included participation by JROTC cadets; television and press coverage, with a YouTube video planned by the television station. 6. Decorated almost 2,000 graves and columbaria niches of 442nd and MIS soldiers at the National Memorial Cemetery of the Pacific at Punchbowl with U.S. flags for the Annual Memorial Service; flags placed by our members, Cub Scouts, Lions Club, and Eagle Scout alumni, and students from several high schools. 7. Attended annual Japan Peace ceremony hosted by the Consulate of Japan on Pearl Harbor's Ford Island in December. 8. Attended annual Veterans Day ceremony on the battleship USS Missouri in Pearl Harbor. BENEVOLENT: 1. Sent birthday and Veterans Day cards to our five living Veterans of World War II. 2. Comped the attendance cost for our two Veterans at our Annual Banquet and provided them with anniversary lei. 3. Gave birthday gift to one Veteran. 4. Arranged for one Veteran's interview by a Washington Post newspaper reporter for a cover story on the 442nd. 5. Attended the 75th anniversary of Maunalani Nursing Center, former home of many 442nd Veterans.Expenses $29,888 · revenue $5,280
- All accomplishments have been reported under Program Service Accomplishment One.0
- All accomplishments have been reported under Program Service Accomplishment One.0
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 82-0893787
- 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-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $96,194
- Income (IRS master file)
- $27,120
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $24,764 | $30,372 | $96,194 | XML |
| 990 | December 2024 | $23,751 | $38,587 | $101,802 | IRS |
| 990 | December 2023 | $52,701 | $23,457 | $117,126 | XML |
| 990 | December 2022 | $20,779 | $21,430 | $87,881 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 82-0893787).
Questions about SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM
- What is the EIN of SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM?
- The employer identification number (EIN) of SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM is 82-0893787.
- Is SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM 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 SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM 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 SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM?
- The 990 for the year ended December 31, 2025 names Juanita Allen.
- Who are the officers and directors of SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SONS AND DAUGHTERS OF THE 442ND REGIMENTAL COMBAT TEAM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $24,764, expenses of $30,372 and total assets of $96,194 at year end.
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