Nonprofit · EIN 99-0147048
MAKALAPA MANOR APARTMENTS
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,583,106 | $1,511,399 | $71,707 | $2,458,692 | $116,690 | $2,342,002 |
| September 30, 2024 | 990 | $1,420,307 | $1,463,877 | -$43,570 | $2,060,816 | $86,094 | $1,974,722 |
| September 30, 2023 | 990 | $1,298,772 | $1,378,508 | -$79,736 | $2,275,712 | $257,420 | $2,018,292 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $52,658
- of which government grants
- $52,658
- Program service revenue
- $1,518,130
- Investment income
- -$399
- Net gain from sales of assets
- -$512
- Other revenue
- $12,717
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $42,941
- Accounting fees
- $12,500
- Occupancy
- $1,180,987
- Depreciation
- $116,285
- Program services (functional)
- $1,321,994
- Management and general (functional)
- $189,405
Balance sheet and other
- Total assets, start of year
- $2,060,816
- Total assets, end of year
- $2,458,692
- Total liabilities, end of year
- $116,690
- Net assets, end of year
- $2,342,002
- Land, buildings and equipment
- $1,538,231
- Net assets without donor restrictions
- $2,342,002
- Gross receipts
- $1,583,618
- Employees
- 0
- Volunteers
- 5
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CATHERINE KANEHIRO | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH SALAS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| TAYLOR WAGEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| EMMA THOMPSON | TREASURER Trustee or director, Officer | 2 | $0 |
| CHERYL FOSTER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CATHERINE KANEHIRO | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH SALAS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| TAYLOR WAGEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| EMMA THOMPSON | TREASURER Trustee or director, Officer | 2 | $0 |
| SHANE WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended September 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHANE WILLIAMS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| AUDREY BRADLEY | VP/TREASURER Trustee or director, Officer | 2 | $0 |
| KU'U GOMES | SECRETARY Trustee or director, Officer | 2 | $0 |
| SARAH SALAS | DIRECTOR Trustee or director | 1 | $0 |
| RODERICK ROMAN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1165 BETHEL STREET 2ND FLOOR, HONOLULU, HI 96813-2205
- In care of
- % HAWAIIAN PROPERTIES LTD
- Principal officer (990 for 2024)
- CATHERINE KANEHIRO, 1165 BETHEL STREET 2ND FLOOR, HONOLULU, HI 96813
- Signed the 990
- CATHERINE KANEHIRO, PRESIDENT
- Phone
- (808) 539-9777
- Return prepared by
- BOWMAN & COMPANY LLP
Mission
TO PROVIDE HOUSING ON A COOPERATIVE BASIS IN THE MANNER PURSUANT TO SECTION 236 OF TITLE II OF THE NATIONAL HOUSING ACT.
Program accomplishments
- TO PROVIDE HOUSING ON A COOPERATIVE BASIS IN THE MANNER PURSUANT TO SECTION 236 OF TITLE II OF THE NATIONAL HOUSING ACT.Expenses $1,321,994 · revenue $1,518,130
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 99-0147048
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,458,692
- Income (IRS master file)
- $1,583,618
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,583,106 | $1,511,399 | $2,458,692 | XML |
| 990 | September 2024 | $1,420,307 | $1,463,877 | $2,060,816 | XML |
| 990 | September 2023 | $1,298,772 | $1,378,508 | $2,275,712 | XML |
| 990 | September 2022 | $1,131,439 | $1,256,417 | $1,886,944 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 99-0147048).
Questions about MAKALAPA MANOR APARTMENTS
- What is the EIN of MAKALAPA MANOR APARTMENTS?
- The employer identification number (EIN) of MAKALAPA MANOR APARTMENTS is 99-0147048.
- Is MAKALAPA MANOR APARTMENTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1973.
- Are donations to MAKALAPA MANOR APARTMENTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MAKALAPA MANOR APARTMENTS 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 MAKALAPA MANOR APARTMENTS due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAKALAPA MANOR APARTMENTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of MAKALAPA MANOR APARTMENTS?
- The 990 for the year ended September 30, 2025 names CATHERINE KANEHIRO.
- Who are the officers and directors of MAKALAPA MANOR APARTMENTS?
- The 990 for the year ended September 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MAKALAPA MANOR APARTMENTS have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,583,106, expenses of $1,511,399 and total assets of $2,458,692 at year end.
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