Nonprofit · EIN 87-3284104
LIPOA CREATIVE
Tax-exempt · KIHEI, HI 96753
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,655 | $3,845 | -$2,190 | $46,051 | $0 | $46,051 |
| December 31, 2024 | 990 | $2,017 | $3,665 | -$1,648 | $48,241 | $0 | $48,241 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $1,655
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,845
- Management and general (functional)
- $3,845
Balance sheet and other
- Total assets, start of year
- $48,241
- Total assets, end of year
- $46,051
- Total liabilities, end of year
- $0
- Net assets, end of year
- $46,051
- Net assets without donor restrictions
- $46,051
- Gross receipts
- $1,655
- Employees
- 0
- Year formed
- 2021
- 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 |
|---|---|---|---|
| RYAN CHURCHILL | PRESIDENT AN Officer | – | $0 |
| ERIC MUKAI | SECRETARY AN Officer | – | $0 |
| LEILANI PULMANO | TREASURER AN Officer | – | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN CHURCHILL | PRESIDENT AN Officer | – | $0 |
| ERIC MUKAI | SECRETARY AN Officer | – | $0 |
| LEILANI PULMANO | TREASURER AN Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 1300 N HOLOPONO ST STE 201, KIHEI, HI 96753-6945
- Mailing address (990-N for 2021)
- 1300 HOLOPONO ST STE 201, KIHEI HI 96753
- Principal officer (990 for 2025)
- RYAN CHURCHILL, PO BOX 220, KIHEI, HI 96753
- Principal officer (990-N for 2021)
- RYAN CHURCHILL, PO BOX 220, KIHEI HI 96753
- Signed the 990
- RYAN CHURCHILL, PRESIDENT AND DIRECT
- Phone
- (808) 874-5263
Mission
TO FOSTER ECONOMIC DEVELOPMENT IN ECONOMICALLY DEPRESSED AREAS OF THE ISLAND OF MAUI THROUGH THE DEVELOPMENT OF INFRASTRUCTURE FOR CREATIVE INDUSTRIES INCLUDING FILM.
Program accomplishments
- A SECTION 501(C)3 ORGANIZATION THAT ENGAGES IN EDUCATION, ECONOMIC DEVELOPMENT, AND THE INCUBATION OF CREATIVE INDUSTRY ON THE ISLAND OF MAUI.
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
- 87-3284104
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A02)
- Assets (IRS master file)
- $46,051
- Income (IRS master file)
- $1,655
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,655 | $3,845 | $46,051 | XML |
| 990 | December 2024 | $2,017 | $3,665 | $48,241 | XML |
| 990 | December 2023 | -$28,525 | $34,158 | $49,889 | IRS |
| 990 | December 2022 | $121,375 | $8,803 | $112,572 | IRS |
| 990-N for 2021 Officer: RYAN CHURCHILL | December 31, 2021 | ≤ $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 87-3284104).
Questions about LIPOA CREATIVE
- What is the EIN of LIPOA CREATIVE?
- The employer identification number (EIN) of LIPOA CREATIVE is 87-3284104.
- Is LIPOA CREATIVE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to LIPOA CREATIVE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIPOA CREATIVE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LIPOA CREATIVE 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 LIPOA CREATIVE 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 LIPOA CREATIVE?
- The 990 for the year ended December 31, 2025 names RYAN CHURCHILL.
- Who are the officers and directors of LIPOA CREATIVE?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIPOA CREATIVE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,655, expenses of $3,845 and total assets of $46,051 at year end.
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