Nonprofit · EIN 99-0268971
PUAKO COMMUNITY ASSOCIATION
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $23,482 | $36,873 | -$13,391 | $62,520 | – | $62,520 |
| December 31, 2023 | 990-EZ | $25,290 | $28,249 | -$2,959 | $75,911 | – | $75,911 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $23,463
- Investment income
- $19
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,702
- Other expenses
- $35,171
- Program services (functional)
- $31,433
Balance sheet and other
- Total assets, start of year
- $75,911
- Total assets, end of year
- $62,520
- Total liabilities, end of year
- –
- Net assets, end of year
- $62,520
- Cash, savings and investments
- $61,516
- Gross receipts
- $23,482
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE O'TOOLE | PRESIDENT | 0.5 | $0 |
| DIANE O'TOOLE | TREASURER | 0.5 | $0 |
| MARIE ADARIO | DIRECTOR | 0.5 | $0 |
| DAVE OLSON | DIRECTOR | 0.5 | $0 |
| RORY MCMAHAN | DIRECTOR | 0.5 | $0 |
| LISA TREADWELL | DIRECTOR | 0.5 | $0 |
| LEONARD WOLF | VICE PRESIDE | 0.5 | $0 |
| KAREN ANDERSON | SECRETARY | 0.5 | $0 |
| ROBBY ROBERTSON | DIRECTOR | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE O'TOOLE | PRESIDENT | 0 | $0 |
| DIANE O'TOOLE | TREASURER | 0 | $0 |
| MARIE ADDARIO | DIRECTOR | 0 | $0 |
| DAVE OLSON | DIRECTOR | 0 | $0 |
| RORY MCMAHAN | DIRECTOR | 0 | $0 |
| LYNN WHITE | DIRECTOR | 0 | $0 |
| LISA TREADWELL | SECRETARY | 0 | $0 |
| TRAVIS SWOPE | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 44345, KAMUELA, HI 96743-4345
- Signed the 990-EZ
- DIANE O'TOOLE, TREASURER
- Phone
- (808) 990-8080
- Return prepared by
- JACOB BURRILL CPA
Mission
TO PROTECT THE QUALITY OF LIFE IN PUAKO AT A PERSONAL, COMMUNITY AND LEGISLATIVE LEVEL.
Program accomplishments
- FIRE BREAK & ESCAPE ROAD IMPROVEMENTSExpenses $29,425
- DEPRECIATIONExpenses $2,008
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not 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
- 99-0268971
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $62,520
- Income (IRS master file)
- $23,482
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $23,482 | $36,873 | $62,520 | XML |
| 990-EZ | December 2023 | $25,290 | $28,249 | $75,911 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | 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 99-0268971).
Questions about PUAKO COMMUNITY ASSOCIATION
- What is the EIN of PUAKO COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of PUAKO COMMUNITY ASSOCIATION is 99-0268971.
- Is PUAKO COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to PUAKO COMMUNITY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUAKO COMMUNITY ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PUAKO COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PUAKO COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of PUAKO COMMUNITY ASSOCIATION?
- The 990-EZ for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does PUAKO COMMUNITY ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $23,482, expenses of $36,873 and total assets of $62,520 at year end.
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All nonprofits in KAMUELA · Hawaii · Community improvement and capacity building