Nonprofit · EIN 99-0140578
LEILANI COMMUNITY ASSOCIATION
Tax-exempt · PAHOA, HI 96778
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $295,313 | $268,732 | $26,581 | $548,511 | $0 | $548,511 |
| March 31, 2024 | 990 | $311,376 | $224,489 | $86,887 | $521,930 | $0 | $521,930 |
| March 31, 2023 | 990 | $356,263 | $376,620 | -$20,357 | $435,043 | $0 | $435,043 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $270,830
- Investment income
- $678
- Net rental income
- $23,805
- Other revenue
- $23,805
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $92,281
- Salaries, compensation and benefits (total)
- $124,836
- Professional fundraising fees
- $0
- Legal fees
- $37,113
- Accounting fees
- $11,173
- Depreciation
- $18,257
- Program services (functional)
- $253,208
- Management and general (functional)
- $15,524
Balance sheet and other
- Total assets, start of year
- $521,930
- Total assets, end of year
- $548,511
- Total liabilities, end of year
- $0
- Net assets, end of year
- $548,511
- Land, buildings and equipment
- $213,622
- Net assets without donor restrictions
- $548,511
- Gross receipts
- $295,313
- Employees
- 3
- Volunteers
- 3
- Year formed
- 1971
- 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 March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALAN MORROW | PRESIDENT/TR Trustee or director, Officer | 8 | $0 |
| JANET MORROW | VICE PRESIDE Trustee or director, Officer | 8 | $0 |
| ROD KINDEL | SECRETARY Trustee or director, Officer | 8 | $0 |
990 for the year ended March 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALAN MORROW | PRESIDENT/TR Trustee or director, Officer | 8 | $0 |
| JANET MORROW | VICE PRES/SE Trustee or director, Officer | 8 | $0 |
| STEVE VIZENA | TREASURER Trustee or director, Officer | 8 | $0 |
| ROD KINDEL | DIRECTOR Trustee or director | 8 | $0 |
| SHAWN AMAN | DIRECTOR Trustee or director | 8 | $0 |
990 for the year ended March 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENDRA BEST | PRESIDENT Trustee or director, Officer | 8 | $0 |
| MARK ELLIS | VICE PRES/SE Trustee or director, Officer | 8 | $0 |
| ROD KINDEL | VICE PRES/SE Trustee or director, Officer | 8 | $0 |
| STEVE VIZENA | TREASURER Trustee or director, Officer | 8 | $0 |
| PHIL DENNY | DIRECTOR Trustee or director | 8 | $0 |
| JEFF DELANEY | DIRECTOR Trustee or director | 8 | $0 |
| MIKE RAMSDELL | DIRECTOR Trustee or director | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 13-3441 MOKU ST, PAHOA, HI 96778-8338
- Principal officer (990 for 2024)
- ALAN MORROW, 13-3441 MOKU ST, PAHOA, HI 96778
- Signed the 990
- ALAN MORROW, PRESIDENT/TREASURER
- Phone
- (808) 965-9555
- Website
- LEILANIESTATES.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
TO MAINTAIN THE QUALITY OF ROADS AND COMMUNITY ASSETS.
Program accomplishments
- THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS FOR THE COMMUNITY.Expenses $253,208 · revenue $270,830
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0140578
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1971
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $548,511
- Income (IRS master file)
- $295,313
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $295,313 | $268,732 | $548,511 | XML |
| 990 | March 2024 | $311,376 | $224,489 | $521,930 | XML |
| 990 | March 2023 | $356,263 | $376,620 | $435,043 | XML |
| 990 | March 2022 | $314,073 | $669,908 | $455,400 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 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 99-0140578).
Questions about LEILANI COMMUNITY ASSOCIATION
- What is the EIN of LEILANI COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of LEILANI COMMUNITY ASSOCIATION is 99-0140578.
- Is LEILANI COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1971.
- Are donations to LEILANI COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LEILANI 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 LEILANI COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEILANI COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of LEILANI COMMUNITY ASSOCIATION?
- The 990 for the year ended March 31, 2025 names ALAN MORROW.
- Who are the officers and directors of LEILANI COMMUNITY ASSOCIATION?
- The 990 for the year ended March 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LEILANI COMMUNITY ASSOCIATION have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $295,313, expenses of $268,732 and total assets of $548,511 at year end.
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