Nonprofit · EIN 99-0224036
HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,214,783 | $1,262,633 | -$47,850 | $33,779,111 | $0 | $33,779,111 |
| December 31, 2024 | 990 | $1,798,258 | $2,605,771 | -$807,513 | $33,826,960 | $0 | $33,826,960 |
| December 31, 2023 | 990 | $2,268,139 | $810,339 | $1,457,800 | $34,634,473 | $0 | $34,634,473 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $275,930
- Investment income
- $938,853
- Net gain from sales of assets
- -$85,595
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $686,111
- Other salaries and wages
- $105,710
- Salaries, compensation and benefits (total)
- $114,159
- Professional fundraising fees
- $0
- Legal fees
- $19,684
- Accounting fees
- $90,540
- Occupancy
- $35,011
- Program services (functional)
- $1,262,633
Balance sheet and other
- Total assets, start of year
- $33,826,960
- Total assets, end of year
- $33,779,111
- Total liabilities, end of year
- $0
- Net assets, end of year
- $33,779,111
- Publicly traded securities
- $32,757,028
- Gross receipts
- $41,036,519
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1979
- 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 |
|---|---|---|---|
| Peter Inoue | Executive Director Officer | 40 | $105,710 |
| Wayne Tanaka Chairperson | Massachusetts Mutual Life Ins. Co. Trustee or director, Officer | 10 | $0 |
| Rosa Iturbides Vice Chairperson | Equitable Financial Life Ins. Co. Trustee or director, Officer | 3 | $0 |
| Christine Daleiden Treasurer | Pacific Guardian Life Ins. Ltd. Trustee or director, Officer | 3 | $0 |
| Joy Higa Secretary | UnitedHealthCare Ins. Co. Trustee or director, Officer | 3 | $0 |
| Kayla Johnson Director | Genworth Life & Annuity Ins Trustee or director | 3 | $0 |
| Julie McPeak Director | USAA Trustee or director | 3 | $0 |
| Megan Claypool Director | Athene Annuity & Life Co. Trustee or director | 3 | $0 |
| Germaine Marks Director | Prudential Ins. Co. of America Trustee or director | 3 | $0 |
| Umberto Speranza Director | UNUM Life Insurance Company of America Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Peter Inoue | Executive Director Officer | 40 | $101,420 |
| Margolee P Lee Chairperson | Pacific Guardian Life Ins. Trustee or director, Officer | 10 | $0 |
| Wayne Tanaka Vice Chairperson | Massachusetts Mutual Life Trustee or director, Officer | 3 | $0 |
| Joy Higa Treasurer | UnitedHealthCare Ins. Co. Trustee or director, Officer | 3 | $0 |
| Rosa Iturbides Secretary | Equitable Trustee or director, Officer | 3 | $0 |
| Kevin Smith Director | Genworth Life & Annuity In Trustee or director | 3 | $0 |
| Julie McPeak Director | USAA Trustee or director | 3 | $0 |
| Megan Claypool Director | Athene Annuity & Life Co. Trustee or director | 3 | $0 |
| Germaine Marks Director | Prudential Ins. Co. of Ame Trustee or director | 3 | $0 |
| Umberto Speranza Director | UNUM Life Insurance Compan Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Peter Inoue | Executive Director Officer | 40 | $95,800 |
| Margolee P Lee Chairperson | Pacific Guardian Life Ins. Trustee or director, Officer | 10 | $0 |
| Wayne Tanaka Vice Chairperson | Massachusetts Mutual Life Trustee or director, Officer | 3 | $0 |
| Joy Higa Treasurer | UnitedHealthCare Ins. Co. Trustee or director, Officer | 3 | $0 |
| Rosa Iturbides Secretary | Equitable Trustee or director, Officer | 3 | $0 |
| Mary Barney Director | Genworth Life & Annuity In Trustee or director | 3 | $0 |
| Sayaka Ogura Glaser Director | New York Life Ins. Co. Trustee or director | 3 | $0 |
| Megan Claypool Director | Athene Annuity & Life Co. Trustee or director | 3 | $0 |
| Germaine Marks Director | Prudential Ins. Co. of Ame Trustee or director | 3 | $0 |
| Umberto Speranza Director | UNUM Life Insurance Company of America Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1003 BISHOP ST STE 2030, HONOLULU, HI 96813-6454
- Principal officer (990 for 2025)
- Wayne Tanaka, 1003 BISHOP STREET 2030, HONOLULU, HI 96813
- Signed the 990
- Wayne Tanaka, Chairperson
- Phone
- (808) 440-8763
- Website
- https://www.hilifega.org
- Return prepared by
- TRUSTA AAC
Mission
The Association's statutory mission is set forth and governed by the HLDIGA Act (i.e., to protect Hawaii owners and beneficiaries of policies issued by Hawaii licensed life and health insurance companies that become impaired or insolvent, subject to certain limits).
Program accomplishments
- Approximately 54.3% ($686,111 / $1,262,633) of the Total Expenses and Program Services Expenses were used by the Association to settle claims of Hawaii owners and beneficiaries of policies issued by Hawaii licensed impaired or insolvent life and health insurance companies in accordance with its sole program service mission. Approximately, 45.7% ($576,518 / $1,262,633) of the remaining expenses were attributable to ordinary and necessary expenses of the Association in fulfilling its sole program service mission, which are reported on Form 990, Part IX, Columns A and B.Expenses $1,262,633
- Program Service Revenue reported on Form 990, Part VIII, comprise of Premiums collected from Hawaii policy owners of impaired or insolvent insurance companies to satisfy their respective policies obligations in order to recognize future policy benefits amounting to $271,426. Additionally, Early Access Distributions represent pro rata receipts from insolvent insurers per court order or the National Organization of Life and Health Insurance Guaranty Associations ("NOLHGA") amounting to $4,504.revenue $275,930
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0224036
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $33,779,111
- Income (IRS master file)
- $41,036,519
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,214,783 | $1,262,633 | $33,779,111 | IRS |
| 990 | December 2024 | $1,798,258 | $2,605,771 | $33,826,960 | IRS |
| 990 | December 2023 | $2,268,139 | $810,339 | $34,634,473 | XML |
| 990 | December 2022 | $934,166 | $1,093,742 | $33,176,673 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 99-0224036).
Questions about HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION
- What is the EIN of HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION?
- The employer identification number (EIN) of HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION is 99-0224036.
- Is HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1983.
- Are donations to HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAWAII LIFE AND DISABILITY INSURANCE GUARANTY 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 LIFE AND DISABILITY INSURANCE GUARANTY 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 LIFE AND DISABILITY INSURANCE GUARANTY 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 LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Wayne Tanaka.
- Who are the officers and directors of HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $105,710 (Peter Inoue, Executive Director).
- How much revenue does HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,214,783, expenses of $1,262,633 and total assets of $33,779,111 at year end.
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