Nonprofit · EIN 92-1037365
LOI COLLECTIVE FOUNDATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $3,407 | $20,670 | -$17,263 | $26,762 | $102,876 | -$76,114 |
| December 31, 2024 | 990-EZ | $25,142 | $15,378 | $9,764 | $30,243 | $89,232 | -$58,989 |
| December 31, 2023 | 990-EZ | $10,430 | $79,171 | -$68,741 | $24,496 | $88,032 | -$63,536 |
| December 31, 2022 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $500
- Program service revenue
- $2,907
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $482
- Occupancy
- $5,000
- Other expenses
- $15,188
- Program services (functional)
- $15,669
Balance sheet and other
- Total assets, start of year
- $30,243
- Total assets, end of year
- $26,762
- Total liabilities, end of year
- $102,876
- Net assets, end of year
- -$76,114
- Cash, savings and investments
- $23,739
- Gross receipts
- $3,407
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUNTER HALINIAK | PRESIDENT, O | 15 | $0 |
| SAM MARQUEZ | VICE PRESIDE | 5 | $0 |
| CORNELIA HALINIAK | SECRETARY, O | 10 | $0 |
| DANDI HOLDER | TREASURER, O | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUNTER HALINIAK | PRESIDENT, O | 15 | $0 |
| SAM MARQUEZ | VICE PRESIDE | 5 | $0 |
| CORNELIA HALINIAK | SECRETARY, O | 10 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUNTER HALINIAK | PRESIDENT, O | 25 | $0 |
| SAM MARQUEZ | VICE PRESIDE | 5 | $0 |
| CORNELIA HALINIAK | SECRETARY, O | 10 | $0 |
990 for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CORNELIA HALINIAK | SECRETARY, O Trustee or director | 15 | $0 |
| HUNTER HALINIAK | PRESIDENT, O Trustee or director | 25 | $0 |
| DANDI HOLDER | TREASURER, O Trustee or director | 10 | $0 |
| SAM MARQUEZ | VICE PRESIDE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2025 PUOWAINA DR, HONOLULU, HI 96813-1731
- In care of
- % CPA OF THE LOI COLLECTIVE FNDTN
- Signed the 990-EZ
- HUNTER HALINIAK, PRESIDENT, OFFICER
- Phone
- (808) 465-0473
- Return prepared by
- T-SOA CERTIFIED PUBLIC ACCT SERVICES
Mission
(1) PROVIDE PROPER EQUIPMENT, SUPPLIES AND FACILITIES FOR ACHIEVEMENTS IN SPORTS, SOCIAL IMPACT, AND COMMUNITY ENGAGEMENT TO CARE FOR THE HAWAIIAN ISLANDS, CULTURE AND/OR RELATED ENDEAVORS; (2) CULTIVATE A PORTFOLIO OF COACHES, COMMUNITY LEADERS, AND PROFESSIONALS TO SERVE AS MENTORS TO INSPIRE YOUTH THROUGH THE PHILOSOPHY OF SPORTS PERMEATED IN TRAINING, CLINICS, CAMPUS AND ATHLETICS; (3) DEVELOP BASIC SKILLS NEEDED TO TRANSITION INTO ADULTHOOD(FINANCIAL, MENTAL HEALTH, PHYSICAL HEALTH & OVERALL WELLNESS); (4) FOSTER A ENHANCED UNDERSTANDING OF THE IMPORTANCE OF CULTURAL PRESERVATION. TO FOCUS ON SERVING UNDERSERVED YOUTH THROUGH THE MEDIUM OF ATHLETICS, WORKSHOPS, AND MENTORSHIP. FULFILLING THE MISSION OF BEING A UNIQUE COLLECTIVE OF HUMAN BEINGS HELPING EACH OTHER EVOLVE THROUGH PHILOSOPHY OF SPORTS, MOVEMENT, MENTAL HEALTH AND CULTURAL PRESERVATION.
Program accomplishments
- YOUTH ATHLETICS, MENTORSHIP & COMMUNITY DEVELOPMENT - THE FOUNDATION ADVANCES YOUTH AND COMMUNITY DEVELOPMENT IN HAWAII THROUGH ATHLETICS, CLINICS, TRAINING, MENTORSHIP, LEADERSHIP DEVELOPMENT, WELLNESS, AND COMMUNITY ENGAGEMENT. DURING 2025, DOCUMENTED ACTIVITIES INCLUDED VOLLEYBALL, SOFTBALL, AND BASKETBALL-RELATED PROGRAMMING, TOGETHER WITH OFFICIATING AND CLINICIAN SUPPORT, TRAVEL, MEALS, SUPPLIES, INSURANCE, AND ATHLETIC EQUIPMENT. THESE ACTIVITIES USE SPORTS AND MOVEMENT AS PRACTICAL SETTINGS FOR MENTORSHIP, PERSONAL DEVELOPMENT, PHYSICAL AND MENTAL WELLNESS, LEADERSHIP, AND CONNECTION TO COMMUNITY AND CULTURE.Expenses $6,221
- SCHOLARSHIPS & DIRECT YOUTH ASSISTANCE - THE FOUNDATION PROVIDES SCHOLARSHIP AND OTHER DIRECT ASSISTANCE TO EXPAND ACCESS TO DEVELOPMENTAL OPPORTUNITIES FOR YOUTH. THIS ASSISTANCE COMPLEMENTS THE ORGANIZATIONS ATHLETICS, MENTORSHIP, WELLNESS, LEADERSHIP, AND COMMUNITY-BASED PROGRAMMING AND HELPS REDUCE FINANCIAL BARRIERS TO PARTICIPATION.Expenses $5,610
- ORGANIZATIONAL SUPPORT OF EXEMPT-PURPOSE ACTIVITIES - THE FOUNDATION MAINTAINS THE ADMINISTRATIVE, PROFESSIONAL, TECHNOLOGICAL, GOVERNANCE, AND OPERATIONAL INFRASTRUCTURE NECESSARY TO SUSTAIN ITS CHARITABLE PROGRAMS AND STEWARDSHIP RESPONSIBILITIES. THESE ACTIVITIES SUPPORT PROGRAM CONTINUITY, ORGANIZATIONAL COMPLIANCE, FINANCIAL ACCOUNTABILITY, PLANNING, AND THE EFFECTIVE DELIVERY OF THE FOUNDATIONS EXEMPT-PURPOSE ACTIVITIES.Expenses $3,838
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-1037365
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $26,762
- Income (IRS master file)
- $3,407
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $3,407 | $20,670 | $26,762 | XML |
| 990-EZ | December 2024 | $25,142 | $15,378 | $30,243 | XML |
| 990-EZ | December 2023 | $10,430 | $79,171 | $24,496 | XML |
| 990 | December 2022 | $0 | $0 | $0 | XML |
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 92-1037365).
Questions about LOI COLLECTIVE FOUNDATION
- What is the EIN of LOI COLLECTIVE FOUNDATION?
- The employer identification number (EIN) of LOI COLLECTIVE FOUNDATION is 92-1037365.
- Is LOI COLLECTIVE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to LOI COLLECTIVE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOI COLLECTIVE FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LOI COLLECTIVE FOUNDATION 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 LOI COLLECTIVE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of LOI COLLECTIVE FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LOI COLLECTIVE FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $3,407, expenses of $20,670 and total assets of $26,762 at year end.
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