Nonprofit · EIN 99-0169240
HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION
Tax-exempt (reinstated) · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $110,365 | $125,777 | -$15,412 | $48,294 | $0 | $48,294 |
| December 31, 2024 | 990-EZ | $18,796 | $0 | $18,796 | $31,853 | $0 | $31,853 |
| December 31, 2023 | 990-EZ | $65,014 | $54,469 | $10,545 | $13,058 | $0 | $13,058 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $110,365
- Membership dues
- $67,065
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $125,777
Balance sheet and other
- Total assets, start of year
- $31,853
- Total assets, end of year
- $48,294
- Total liabilities, end of year
- $0
- Net assets, end of year
- $48,294
- Gross receipts
- $110,365
- Employees
- 0
- Volunteers
- 15
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mike Lambert | President & Executive Board Member Officer | 1 | $0 |
| John Pelletier | Vice President & Executive Board Member Officer | 1 | $0 |
| Viranousith Khamvongsa | Treasurer & Executive Board Member Officer | 3 | $0 |
| Rudy Tai | Executive Board Member Officer | 1 | $0 |
| Reed Mahuna | Executive Board Member Officer | 1 | $0 |
| Rade Vanic | Executive Board Member Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Arthur Logan | President & Executive Board Member | 1 | $0 |
| John Pelletier | Vice President & Executive Board Member | 1 | $0 |
| Todd Raybuck | Vice President & Executive Board Member | 1 | $0 |
| Benjamin Moszkowicz | Vice President & Executive Board Member | 1 | $0 |
| Viranousith Khamvongsa | Treasurer & Executive Board Member | 5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Todd Raybuck | President and Executive Board Member | 2 | $0 |
| Arthur Logan | Vice President and Executive Board Member | 2 | $0 |
| John Pelletier | Vice President and Executive Board Member | 2 | $0 |
| Benjamin Moszkowicz | Executive Board Member | 2 | $0 |
| Wayne Chan | Treasurer and Executive Board Member | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1003 BISHOP STREET SUITE 1001, HONOLULU, HI 96813-6400
- In care of
- % PAUL FERREIRA
- Mailing address (990-N for 2022)
- 1003 Bishop Street Suite1001, Honolulu HI 96813
- Principal officer (990 for 2025)
- Viranousith Khamvongsa, 1003 Bishop Street, Suite 1001, Honolulu, HI 96813
- Principal officer (990-N for 2022)
- Wayne Chan, 1003 Bishop Street Suite 1001, Honolulu HI 96813
- Signed the 990
- Viranousith Khamvongsa, Treasurer
- Phone
- (808) 466-6325
- Website
- hsleoa.org
Mission
Foster cooperation and the exchange of information and experiences among federal, military, state, and county law enforcement professionals throughout the State of Hawai'i.
Program accomplishments
- Provided a 3-day conference educating law enforcement officials of modern policing techniques and ideas.Expenses $125,777 · revenue $110,365
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
- 99-0169240
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I60)
- Assets (IRS master file)
- $48,294
- Income (IRS master file)
- $110,365
Revocation and reinstatement
- Exemption revoked
- February 15, 2011
- Posted by the IRS
- October 7, 2011
- Reinstated
- Effective February 15, 2020
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $110,365 | $125,777 | $48,294 | XML |
| 990-EZ | December 2024 | $18,796 | $0 | $31,853 | XML |
| 990-EZ | December 2023 | $65,014 | $54,469 | $13,058 | XML |
| 990-N for 2022 Officer: Wayne Chan | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Paul Ferreira | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 99-0169240).
Questions about HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION
- What is the EIN of HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION?
- The employer identification number (EIN) of HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION is 99-0169240.
- Is HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on February 15, 2011 and reinstated it effective February 15, 2020.
- Are donations to HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII STATE LAW ENFORCEMENT OFFICIALS 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 HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION 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 HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION 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 HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Viranousith Khamvongsa.
- Who are the officers and directors of HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does HAWAII STATE LAW ENFORCEMENT OFFICIALS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $110,365, expenses of $125,777 and total assets of $48,294 at year end.
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