Nonprofit · EIN 82-2026085
MAALAEA VILLAGE ASSOCIATION
Tax-exempt · WAILUKU, HI 96793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $12,284 | $10,701 | $1,583 | $369,636 | $0 | $369,636 |
| June 30, 2024 | 990 | $269,405 | $243,817 | $25,588 | $119,033 | $117 | $118,916 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $10,199
- Membership dues
- $5,835
- Program service revenue
- $0
- Investment income
- $1,679
- Net income from sales of inventory
- $406
- Other revenue
- $406
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
- Legal fees
- $4,219
Balance sheet and other
- Total assets, start of year
- $119,033
- Total assets, end of year
- $369,636
- Total liabilities, end of year
- $0
- Net assets, end of year
- $369,636
- Net assets without donor restrictions
- $79,152
- Net assets with donor restrictions
- $290,484
- Gross receipts
- $13,079
- Employees
- 0
- Volunteers
- 20
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nikta Houston | Director Trustee or director | 1 | $0 |
| James Richardson | Director Trustee or director | 1 | $0 |
| Robert Vafaie | Director Trustee or director | 1 | $0 |
| Tapani Vuori | Vice President Trustee or director, Officer | 2 | $0 |
| Paul Gammie | Treasurer and Secretary Trustee or director, Officer | 4 | $0 |
| Tanci Mintz | President Trustee or director, Officer | 2 | $0 |
| Peter Cannon | Director Trustee or director | 2 | $0 |
| Lynn Britton | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| B Lynn Britton | Director Trustee or director | 2 | $0 |
| Peter Cannon | Director Trustee or director | 6 | $0 |
| Nikta Houston | Director Trustee or director | 1 | $0 |
| James Richardson | Director Trustee or director | 1 | $0 |
| Robert Vafaie | Director Trustee or director | 1 | $0 |
| Lyndon Ibele | President Trustee or director, Officer | 20 | $0 |
| Tapani Vuori | Vice President Trustee or director, Officer | 2 | $0 |
| Susan Frett | Secretary Trustee or director, Officer | 5 | $0 |
| Lora Harbo | Treasurer Trustee or director, Officer | 7 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2122, WAILUKU, HI 96793-7122
- In care of
- % PAUL GAMMIE
- Mailing address (990-N for 2022)
- PO Box 2122, Wailuku HI 96793
- Principal officer (990 for 2024)
- Paul Gammie, PO Box 2122, Wailuku, HI 96793
- Principal officer (990-N for 2022)
- Lyndon Ibele, PO Box 2122, Wailuku HI 96793
- Signed the 990
- Tapani Vuori, Vice President
- Phone
- (808) 281-6902
Mission
The purpose of this organization include natural resources conservation and protection of the unique Maalaea Village community to improve communication between all stakeholders and to educate and inform the Maalaea and Maui community on the need to preserve the rural ocean-oriented lifestyle of Maalaea Village. Objectives are to encourage active interest and involvement in the following: actions necessary to protect preserve and enhance the orderly and environmentally sound development improvement and sustained use of Maalaea Bay; protection of scenic vistas open space and safe free flow of traffic through the Maalaea corridor for the benefit of residents and visitors; protect land and marine resources sand dunes beach right of way wildlife wetlands and flood plains endangered and rare marine and native flora fauna and cultural resources; improve roads sidewalks bikeways parks harbors public transport domestic water supply water drainage and sewage disposal.
Program accomplishments
- Since October 2018 the Maalaea Village Association Wastewater Program has been actively leading the development of the Maalaea Regional Wastewater Reclamation System through its wastewater working group. Key accomplishments include securing funding from the Maui Office of Economic Development and the Hawaii State Legislatures Grant-In-Aid program. These funds supported crucial initial program activities including land surveys environmental assessments and preliminary design work. The program has also facilitated community outreach with four MVA public meetings that included a presentation on the wastewater program and its potential impact in improving ocean water quality and reef viability. Activity objectives: The short-term objective of the MVA Wastewater program is to administer congressional earmark funding from the EPA community grant process to perform detailed design and preliminary site preparation work to achieve "shovel-ready" status. The long-term goal is to establish a sustainable wastewater reclamation solution to replace 26 harmful near-shore sewage injection wells with an advanced wastewater treatment plant that will produce 100% irrigation reuse for disposal to a greenbelt firebreak planted with native trees and groundcover plants providing wildfire mitigation and environmental and community benefits. It is estimated that residents in over 560 residential units and 30 local businesses will benefit from the wastewater reclamation.0
- History Book Publication: After several years of research incredible writing and editing and perseverance in July 2023 the Maalaea History book published by Maalaea Village Association with funding from the County of Maui Office of Economic Development Maui Ocean Center and Maui Chapter of the Sierra Club and titled: Maalaea-The Untold Story of Mauis Historic Crossroads was made available for sale. The book documents the seminal role Maalaea Village has played in shaping the history of Maui from ancient to modern times. This 208-page softcover pictorial book features numerous contemporary images and historically significant archival materials. Copies of the history book were donated to each public school and library in Maui County for enrichment and educational purposes. Students and scholars will find many archived news stories along with a glossary and index. MVA also sponsored three well-attended presentations in the community by the books author who spoke on the importance of Maalaea in Mauis history. Funds received from book sales are deposited into the MVA Restoration Fund dedicated to rehabilitation and preservation of natural cultural and historical landmarks in the Maalaea Village area.Expenses $795 · revenue $1,201
- Beautification: The accomplishments of this program are visual and seen by the hundreds of residents of the area and the many visitors who travel through the community. Projects completed: organizing community trash cleanups throughout the year planting and maintaining native palm trees at Haycraft Park working with the State of Hawaii Div. of Boating and Ocean Rec. to clean up a storage lot and adopting a parcel of land through the Adopt-A-Harbor program in order to remove dead trees and weeds and beautify with new plantings along the entrance to the main residential street in Maalaea. This program serves to improve the visual appeal of the area in an environmentally conscious manner and for the benefit of all.Expenses $949 · grants $20
- Review of new proposed law by the County of Maui removing the ability of current condo owners in Maalaea to short term rent their properties as has been previously allowed for the past 5 decades. Current association members have MANY questions of how this will effect them and have lobbied the MVA to gather current information on this matter and disseminate same to the membership.Expenses $4,219
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 82-2026085
- 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
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $718,865
- Income (IRS master file)
- $430,243
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $12,284 | $10,701 | $369,636 | XML |
| 990 | June 2024 | $269,405 | $243,817 | $119,033 | XML |
| 990-N for 2022 Officer: Lyndon Ibele | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Lyndon Ibele | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Lynn Britton | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-2026085).
Questions about MAALAEA VILLAGE ASSOCIATION
- What is the EIN of MAALAEA VILLAGE ASSOCIATION?
- The employer identification number (EIN) of MAALAEA VILLAGE ASSOCIATION is 82-2026085.
- Is MAALAEA VILLAGE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to MAALAEA VILLAGE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAALAEA VILLAGE 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 MAALAEA VILLAGE ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAALAEA VILLAGE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MAALAEA VILLAGE ASSOCIATION?
- The 990 for the year ended June 30, 2025 names Paul Gammie.
- Who are the officers and directors of MAALAEA VILLAGE ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does MAALAEA VILLAGE ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $12,284, expenses of $10,701 and total assets of $369,636 at year end.
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