Nonprofit · EIN 99-0074140
PALAMA SETTLEMENT
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,913,025 | $3,348,609 | $564,416 | $5,876,297 | $279,564 | $5,596,733 |
| December 31, 2023 | 990 | $2,766,488 | $2,807,487 | -$40,999 | $5,639,456 | $806,577 | $4,832,879 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,410,611
- of which government grants
- $877,880
- Program service revenue
- $1,122,667
- Investment income
- $202,790
- Net gain from sales of assets
- $118,202
- Other revenue
- $176,957
Expenses
- Grants and similar amounts paid
- $101,299
- Compensation of officers, directors and key employees
- $376,690
- Other salaries and wages
- $1,102,278
- Salaries, compensation and benefits (total)
- $1,803,272
- Professional fundraising fees
- $0
- Accounting fees
- $28,087
- Occupancy
- $194,560
- Travel
- $25,745
- Depreciation
- $119,623
- Program services (functional)
- $2,235,814
- Management and general (functional)
- $900,620
- Fundraising (functional)
- $212,175
Balance sheet and other
- Total assets, start of year
- $5,639,456
- Total assets, end of year
- $5,876,297
- Total liabilities, end of year
- $279,564
- Net assets, end of year
- $5,596,733
- Land, buildings and equipment
- $715,845
- Publicly traded securities
- $3,042,856
- Net assets without donor restrictions
- $2,660,194
- Net assets with donor restrictions
- $2,936,539
- Gross receipts
- $4,717,788
- Employees
- 55
- Volunteers
- 100
- Year formed
- 1910
- 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 | Other / benefits |
|---|---|---|---|---|
| SAM AIONA | EXECUTIVE DIRECTOR Officer | 40 | $161,817 | $15,139 |
| GWEN HONJO | DEPUTY DIRECTOR AND FINANCE ADMIN Officer | 40 | $99,854 | $12,637 |
| LECELY ANCHETA | HR AND BUSINESS OFFICE MANAGER Officer | 40 | $77,360 | $9,884 |
| DR GLENN MEDEIROS | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ANTONET BARUT | BOARD FIRST VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JARED KASHIWABARA | BOARD SECOND VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| TIM GILLASPIE | BOARD THIRD VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| STEVIE-LYN TAKATA | BOARD SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KALEOKALANI KURODA | BOARD TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ISRAEL AVILLA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| SILVAN CHUNG | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM ELLIOT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LOWELL GILLIA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES HARROW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR CHAD KOYANAGI | TRUSTEE Trustee or director | 1 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRIS NAKAMOTO | TRUSTEE Trustee or director | 1 | $0 |
| KATIE STEPHENS | TRUSTEE Trustee or director | 1 | $0 |
| NEIL TAGAWA | TRUSTEE Trustee or director | 1 | $0 |
| ARTHUR TOLENTINO | TRUSTEE Trustee or director | 1 | $0 |
| DAVID TSUDA | FORMER BOARD PRESIDENT Trustee or director | 1 | $0 |
| DANIEL LAM | FORMER TRUSTEE Trustee or director | 1 | $0 |
| WAYNE SUNAHARA | FORMER TRUSTEE Trustee or director | 1 | $0 |
| RANDY LEONG | FORMER TRUSTEE Trustee or director | 1 | $0 |
| CEDRIC YAMANAKA | FORMER TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM AIONA | EXECUTIVE DIRECTOR Officer | 40 | $134,467 | $8,100 |
| LECELY ANCHETA | HR AND BUSINESS OFFICE MANAGER Officer | 40 | $66,129 | $13,935 |
| GWEN HONJO | DEPUTY DIRECTOR AND FINANCE ADMIN. Officer | 40 | $58,974 | $12,468 |
| DAVID TSUDA | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| NEIL TAGAWA | BOARD FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DR GLENN MEDEIROS | BOARD SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| STEVIE-LYN TAKATA | BOARD SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KALEOKALANI KURODA | BOARD TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ANTONET BARUT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM ELLIOT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TIM GILLASPIE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LOWELL GILLIA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JARED KASHIWABARA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DANIEL LAM | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RANDY LEONG | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATIE STEPHENS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WAYNE SUNAHARA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CEDRIC YAMANAKA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN FIELDING | FORMER TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHARLES LEE | FORMER TRUSTEE Trustee or director | 1 | $0 | $0 |
| LAUREN YOO | FORMER TRUSTEE Trustee or director | 1 | $0 | $0 |
| SANFORD MURAOKA | FORMER TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 810 N VINEYARD BLVD, HONOLULU, HI 96817-3590
- Principal officer (990 for 2024)
- SAM AIONA, 810 N VINEYARD BLVD, HONOLULU, HI 96817
- Signed the 990
- SAM AIONA, EXECUTIVE DIRECTOR
- Phone
- (808) 845-3945
- Website
- WWW.PALAMASETTLEMENT.ORG
- Return prepared by
- CW ASSOCIATES CPAS
Mission
ESTABLISHED IN 1896, PALAMA SETTLEMENT IS A NON PROFIT, COMMUNITY-BASED SOCIAL SERVICE AGENCY SERVING THE KALIHI AND PALAMA NEIGHBORHOODS BY OFFERING A WIDE RANGE OF EDUCATIONAL, RECREATIONAL, ATHLETIC, CULTURAL, SOCIAL, HEALTH, AND COMMUNITY BUILDING PROGRAMS. OUR MISSION IS TO PARTNER WITH THOSE WHO HAVE THE GREATEST NEEDS IN OUR COMMUNITY, EMPOWERING THEM TO ENHANCE THEIR WELL-BEING THROUGH EDUCATION, HEALTH AND RECREATION.
Program accomplishments
- RECREATION - SEE SCHEDULE OExpenses $1,148,880 · revenue $312,838
- COMMUNITY SERVICE CENTER - SEE SCHEDULE OExpenses $261,364 · revenue $327,137
- EDUCATIONAL SERVICE - SEE SCHEDULE OExpenses $559,286 · grants $101,299 · revenue $476,824
- IN CONTINUATION OF THE ABOVE SERVICES, WE ALSO PROVIDE A PAKOLEA YOUTH SPORTS PROGRAM, KITCHEN SERVICES, AND OUR SCHOLARSHIP PROGRAM UNDER OUR EDUCATION DEPARTMENT. PALAMA SETTLEMENT ALSO OFFERS A COMPLETE AQUATIC PROGRAM TO THE COMMUNITY. BESIDES ADULT LAP SWIMS AND RECREATIONAL SWIMMING, WE OFFER A VARIETY OF PROGRAMS, LIKE SENIOR AQUAROBIC CLASSES, SWIM LESSONS FOR AGES 6 MONTHS TO ADULT, A MASTER SWIM TEAM AND SCUBA LESSONS ACTIVITIES ARE AVAILABLE. PALAMA PAKOLEA YOUTH SPORTS WERE ONLY ABLE TO PROVIDE FLAG FOOTBALL, BASKETBALL, AND VOLLEYBALL TO THE YOUTH OF THE KALIHI-PALAMA AREA. DURING THE SUMMER, PALAMA SETTLEMENT PROVIDED DAILY HOT LUNCHES TO ITS SUMMER ENRICHMENT PROGRAM AND TO OTHER YOUTH PROGRAM PARTICIPANTS.IN 2023 PALAMA SETTLEMENT TOGETHER WITH HILOPAA FAMILY TO FAMILY, INC. LAUNCHED "CAREER CAMP". THE PRIMARY GOAL OF THIS PROJECT WAS TO ASSIST IN IMPLEMENTING PRIORITIES SUCH AS EMPLOYMENT AND CAREER READINESS, COLLEGE PREPARATION FOR YOUTH AND YOUTH ADULTS. THIS SIX-WEEK PROGRAM HOSTED 18 PARTICIPANTS.PALAMA SETTLEMENT WAS ABLE TO PROVIDE LUNCHES AND SNACKS AT NO COST TO ITS PARTICIPANTS DUE TO ITS LOCATION IN AN AREA WITH SIGNIFICANT CONCENTRATIONS OF LOW-INCOME CHILDREN. PALAMA SETTLEMENT CONTINUED OUR PALAMA SCHOLARSHIPS PROGRAM. THIS FUNDING ACCOUNT IS COMPRISED OF BEQUEATHS, DONATIONS, AND GRANTS THAT ALLOW PALAMA SETTLEMENT TO HELP STUDENTS PURSUE THEIR POST-HIGH DREAMS THROUGH FINANCIAL SUPPORT.Expenses $266,284 · revenue $182,825
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
- 99-0074140
- 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
- 1942
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I210)
- Assets (IRS master file)
- $5,876,297
- Income (IRS master file)
- $4,717,788
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,913,025 | $3,348,609 | $5,876,297 | XML |
| 990 | December 2023 | $2,766,488 | $2,807,487 | $5,639,456 | XML |
| 990 | December 2022 | $2,449,014 | $2,179,351 | $5,289,425 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 99-0074140).
Questions about PALAMA SETTLEMENT
- What is the EIN of PALAMA SETTLEMENT?
- The employer identification number (EIN) of PALAMA SETTLEMENT is 99-0074140.
- Is PALAMA SETTLEMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1942.
- Are donations to PALAMA SETTLEMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PALAMA SETTLEMENT 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 PALAMA SETTLEMENT 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 PALAMA SETTLEMENT 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 PALAMA SETTLEMENT?
- The 990 for the year ended December 31, 2024 names SAM AIONA.
- Who are the officers and directors of PALAMA SETTLEMENT?
- The 990 for the year ended December 31, 2024 lists 24 people; 3 received compensation from the organization, the highest $161,817 (SAM AIONA, EXECUTIVE DIRECTOR).
- How much revenue does PALAMA SETTLEMENT have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,913,025, expenses of $3,348,609 and total assets of $5,876,297 at year end.
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All nonprofits in HONOLULU · Hawaii · Crime and legal-related