Nonprofit · EIN 92-3186713
WAIALUA WATER ASSOCIATION
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $231,914 | $233,894 | -$1,980 | $191,064 | $68,754 | $122,310 |
| December 31, 2024 | 990 | $263,222 | $219,111 | $44,111 | $126,077 | $1,788 | $124,289 |
| December 31, 2023 | 990 | $234,129 | $154,051 | $80,078 | $123,442 | $43,264 | $80,178 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $231,914
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $15,353
- Program services (functional)
- $233,894
Balance sheet and other
- Total assets, start of year
- $126,077
- Total assets, end of year
- $191,064
- Total liabilities, end of year
- $68,754
- Net assets, end of year
- $122,310
- Gross receipts
- $231,914
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2023
- 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 |
|---|---|---|---|
| KYLE WATASE | DIRECTOR/PRESIDENT Trustee or director | 4 | $0 |
| SONYA KIMURA | DIRECTOR/VICE PRESIDENT Trustee or director | 1 | $0 |
| MICAH WITTY-OAKLAND | DIRECTOR/SECRETARY Trustee or director | 1 | $0 |
| DEAN SAKATA | DIRECTOR/TREASURER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KYLE WATASE | DIRECTOR/PRESIDENT Trustee or director | 4 | $0 |
| SONYA KIMURA | DIRECTOR/VICE PRESIDENT Trustee or director | 1 | $0 |
| MICAH WITTY-OAKLAND | DIRECTOR/SECRETARY Trustee or director | 1 | $0 |
| DEAN SAKATA | DIRECTOR/TREASURER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KYLE WATASE | DIRECTOR/PRESIDENT Trustee or director | 4 | $0 |
| SONYA KIMURA | DIRECTOR/VICE PRESIDENT Trustee or director | 1 | $0 |
| MICAH WITTY-OAKLAND | DIRECTOR/SECRETARY Trustee or director | 1 | $0 |
| DEAN SAKATA | DIRECTOR/TREASURER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3165 WAIALAE AVE STE 200, HONOLULU, HI 96816-1501
- Principal officer (990 for 2025)
- KYLE WATASE, 3165 WAIALAE AVE SUITE 200, HONOLULU, HI 96816
- Signed the 990
- KYLE WATASE, DIRECTOR/PRESIDENT
- Phone
- (808) 207-8545
- Return prepared by
- BUSINESS TAX ADVISORS HAWAII LLP
Mission
MUTUAL DITCH AND IRRIGATION SERVICE COOPERATIVE WILL LEASE, OPERATE AND MAINTAIN POTABLE AND NON-POTABLE WATER INFRASTRUCTURE TO DELIVER WATER SERVICE TO AFFORABLE HOUSING IN THE COMMUNITY OF WAIALUA.
Program accomplishments
- TO DELIVER WATER SERVICE TO AFFORABLE HOUSING IN THE WAIALUA SUBDISTRICT.Expenses $233,894 · revenue $231,914
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 | 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
- 92-3186713
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $191,064
- Income (IRS master file)
- $231,914
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $231,914 | $233,894 | $191,064 | XML |
| 990 | December 2024 | $263,222 | $219,111 | $126,077 | XML |
| 990 | December 2023 | $234,129 | $154,051 | $123,442 | 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 92-3186713).
Questions about WAIALUA WATER ASSOCIATION
- What is the EIN of WAIALUA WATER ASSOCIATION?
- The employer identification number (EIN) of WAIALUA WATER ASSOCIATION is 92-3186713.
- Is WAIALUA WATER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2024.
- Are donations to WAIALUA WATER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WAIALUA WATER 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 WAIALUA WATER ASSOCIATION 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 WAIALUA WATER ASSOCIATION 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 WAIALUA WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 names KYLE WATASE.
- Who are the officers and directors of WAIALUA WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does WAIALUA WATER ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $231,914, expenses of $233,894 and total assets of $191,064 at year end.
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