Nonprofit · EIN 95-2760128
AINALOA COMMUNITY ASSOCIATION
Tax-exempt · PAHOA, HI 96778
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,085,993 | $663,235 | $422,758 | $4,056,526 | $14,837 | $4,041,689 |
| December 31, 2023 | 990 | $899,302 | $584,277 | $315,025 | $3,620,078 | $1,147 | $3,618,931 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $926,519
- Membership dues
- $926,519
- Program service revenue
- $0
- Investment income
- $113
- Net rental income
- $16,632
- Net income from fundraising events
- $2,550
- Other revenue
- $159,361
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $123,704
- Salaries, compensation and benefits (total)
- $163,320
- Professional fundraising fees
- $0
- Legal fees
- -$1,884
- Accounting fees
- $15,489
- Occupancy
- $8,394
- Depreciation
- $304,780
- Program services (functional)
- $483,411
- Management and general (functional)
- $179,824
Balance sheet and other
- Total assets, start of year
- $3,620,078
- Total assets, end of year
- $4,056,526
- Total liabilities, end of year
- $14,837
- Net assets, end of year
- $4,041,689
- Land, buildings and equipment
- $3,042,791
- Gross receipts
- $1,085,993
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1966
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ED EISERMAN | PRESIDENT Trustee or director, Officer | 12 | $0 |
| MARK JONES | VICE PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| BECKY JONES | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| MICHAEL PIPTA | TREASURER Trustee or director, Officer | 2.5 | $0 |
| ADAM BROAD | DIRECTOR Trustee or director | 1 | $0 |
| NATASHA SHOOK | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL DODGE | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDALL J KILHOFFER | PRESIDENT Trustee or director, Officer | 12 | $0 |
| JUDITH HANEY | VICE PRESIDENT 1 Trustee or director, Officer | 2.5 | $0 |
| JOYCE HARRIS | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| MICHAEL PIPTA | TREASURER Trustee or director, Officer | 2.5 | $0 |
| MICHAEL DODGE | ASSISTANT SECRETARY Trustee or director | 1 | $0 |
| ED EISERMAN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- RR 3 BOX 1303, PAHOA, HI 96778-7518
- Principal officer (990 for 2024)
- ED EISERMANN, R R 3 BOX 1303, PAHOA, HI 96778
- Signed the 990
- MICHAEL PIPTA, TREASURER
- Phone
- (808) 982-9404
- Website
- WWW.AINALOA.ORG
- Return prepared by
- NANCY JEAN KRAMER CPA
Mission
HOME AND LOT OWNERS' COMMUNITY ASSOCIATION, PROVIDING ROAD MAINTENANCE AND COMMUNITY FACILITIES.
Program accomplishments
- MAINTENANCE OF COMMUNITY ASSOCIATION ROADS, SPORTS PARK, AND LONGHOUSE COMMUNITY AND ACTIVITY FACILITY. IN THE 2024 TAX YEAR, THE ASSOCIATION COMPLETED NEW PAVING OF KUHIO DR, PURCHASED A CLOSED CAB TRACTOR AND ZERO-TURN MOWER, AND INSTALLED A NEW SECURITY SYSTEM. ASSETS INCREASED BY $484,027. PAVING ASSETS FOR ANTHURIUM DR (2006), MAUNA KEA DR (2007), AND OHIA DR (2008), HAVE NOW BEEN FULLY DEPRECIATED. FULLY DEPRECIATED BOOK FIXED ASSETS OF $68,371 HAD BEEN DISPOSED OR WERE NO LONGER IN SERVICE. THOSE ASSETS WERE REMOVED FROM THE BOOKS AT NET ZERO.Expenses $483,411 · revenue $1,085,993
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 | Not 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
- 95-2760128
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,056,526
- Income (IRS master file)
- $1,085,993
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,085,993 | $663,235 | $4,056,526 | XML |
| 990 | December 2023 | $899,302 | $584,277 | $3,620,078 | XML |
| 990 | December 2022 | $789,190 | $538,418 | $3,311,667 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 95-2760128).
Questions about AINALOA COMMUNITY ASSOCIATION
- What is the EIN of AINALOA COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of AINALOA COMMUNITY ASSOCIATION is 95-2760128.
- Is AINALOA COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1975.
- Are donations to AINALOA COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AINALOA COMMUNITY 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 AINALOA COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AINALOA COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AINALOA COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names ED EISERMANN.
- Who are the officers and directors of AINALOA COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does AINALOA COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,085,993, expenses of $663,235 and total assets of $4,056,526 at year end.
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