Nonprofit · EIN 99-0074142
WAIALUA COMMUNITY ASSOCIATION INC
Tax-exempt · HALEIWA, HI 96712
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $317,343 | $319,283 | -$1,940 | $64,585 | $0 | $64,585 |
| December 31, 2024 | 990-EZ (amended) | $182,767 | $188,485 | -$5,718 | $100,720 | $34,075 | $66,645 |
| December 31, 2023 | 990-EZ | $168,615 | $183,157 | -$14,542 | $88,428 | $16,065 | $71,594 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $317,165
- Membership dues
- $3,750
- Program service revenue
- $0
- Investment income
- $178
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $140,190
- Other salaries and wages
- $92,319
- Salaries, compensation and benefits (total)
- $101,367
- Professional fundraising fees
- $0
- Accounting fees
- $497
- Occupancy
- $20,590
- Program services (functional)
- $261,827
- Management and general (functional)
- $52,566
- Fundraising (functional)
- $4,890
Balance sheet and other
- Total assets, start of year
- $100,720
- Total assets, end of year
- $64,585
- Total liabilities, end of year
- $0
- Net assets, end of year
- $64,585
- Net assets without donor restrictions
- $64,585
- Gross receipts
- $317,343
- Employees
- 3
- Volunteers
- 12
- Year formed
- 1937
- 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 |
|---|---|---|---|
| CHARLYN SALES | TREASURER Officer | 5 | $0 |
| LEIF ANDERSEN | VICE PRESIDENT Officer | 10 | $0 |
| MANU ANANA | PRESIDENT Officer | 10 | $0 |
| JENNIFER HERNANDO | SECRETARY Officer | 5 | $0 |
| KEITH AWAI | TRUSTEE Trustee or director | 2 | $0 |
| RACHELLE MILLER | TRUSTEE Trustee or director | 2 | $0 |
| DEREK RAGRAGOLA | TRUSTEE Trustee or director | 2 | $0 |
| TRUDY REGO | TRUSTEE Trustee or director | 2 | $0 |
| NAOMI RMENRIZ | TRUSTEE Trustee or director | 2 | $0 |
| MICHELLE REGO | TRUSTEE Trustee or director | 2 | $0 |
| ARTHUR VALBUENA | TRUSTEE Trustee or director | 2 | $0 |
| ROLAND SILVA | TRUSTEE Trustee or director | 2 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLYN SALES | TREASURER | 5 | $0 |
| LEIF ANDERSEN | VICE PRESIDENT | 10 | $0 |
| MANU ANANA | PRESIDENT | 10 | $0 |
| JENNIFER HERNANDO | SECRETARY | 5 | $0 |
| KEITH AWAI | TRUSTEE | 2 | $0 |
| RACHELLE MILLER | TRUSTEE | 2 | $0 |
| DEREK RAGRAGOLA | TRUSTEE | 2 | $0 |
| TRUDY REGO | TRUSTEE | 2 | $0 |
| NAOMI RMENRIZ | TRUSTEE | 2 | $0 |
| MICHELLE REGO | TRUSTEE | 2 | $0 |
| ARTHUR VALBUENA | TRUSTTE | 2 | $0 |
| ROLAND SILVA | TRUSTEE | 2 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLYN SALES | TREASURER | 5 | $0 |
| LEIF ANDERSEN | PRESIDENT | 10 | $0 |
| MANU ANANA | SECRATARY | 10 | $0 |
| JENNIFER HERNANDO | TRUSTEE | 2 | $0 |
| BOYD READY | VICE PRESIDENT | 1 | $0 |
| KEITH AWAI | TRUSTEE | 1 | $0 |
| RACHELLE MILLER | TRUSTEE | 2 | $0 |
| DEREK RAGRAGOLA | TRUSTEE | 2 | $0 |
| MICHELE REGO | TRUSTEE | 2 | $0 |
| TRUDY REGO | TRUSTEE | 2 | $0 |
| NAOMI RMENRIZ | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 66 434 KAMEHAMEHA HWY, HALEIWA, HI 96712-2414
- Principal officer (990 for 2025)
- CHARLYN SALES, 66 434 KAMEHAMEHA HWY, HALEIWA, HI 96712
- Signed the 990
- CHARLYN SALES, TREASURER
- Phone
- (808) 637-4606
- Return prepared by
- Esoterax
Mission
COMMUNITY OUTREACH AND CULTURAL EDUCATION; PROVIDING COMMUNITY AND NONPROFITS WITH MEETING ANDCOOKING FACILITIES
Program accomplishments
- PROVIDING COMMUNITY AND NONPROFITS WITH MEETING AND COOKING FACILITIESExpenses $256,937 · grants $140,190 · revenue $265,975
- CULTURAL EDUCATIONExpenses $4,890 · revenue $51,190
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 99-0074142
- 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
- 1950
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $64,585
- Income (IRS master file)
- $317,343
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $317,343 | $319,283 | $64,585 | XML |
| 990-EZ | December 2024 | $182,767 | $188,485 | $100,720 | XML |
| 990-EZ | December 2023 | $168,615 | $183,157 | $88,428 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 99-0074142).
Questions about WAIALUA COMMUNITY ASSOCIATION INC
- What is the EIN of WAIALUA COMMUNITY ASSOCIATION INC?
- The employer identification number (EIN) of WAIALUA COMMUNITY ASSOCIATION INC is 99-0074142.
- Is WAIALUA COMMUNITY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1950.
- Are donations to WAIALUA COMMUNITY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIALUA COMMUNITY ASSOCIATION INC 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 COMMUNITY ASSOCIATION INC 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 COMMUNITY ASSOCIATION INC 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 COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names CHARLYN SALES.
- Who are the officers and directors of WAIALUA COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does WAIALUA COMMUNITY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $317,343, expenses of $319,283 and total assets of $64,585 at year end.
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