Nonprofit · EIN 99-0275775
WEST MAUI IMPROVEMENT FOUNDATION
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $219,867 | $293,629 | -$73,762 | $2,294,168 | $0 | $2,294,168 |
| March 31, 2025 | 990 | $3,284,751 | $1,012,167 | $2,272,584 | $2,375,532 | $0 | $2,375,532 |
| March 31, 2024 | 990 | $202,229 | $268,348 | -$66,119 | $60,093 | $0 | $60,093 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $170,598
- Program service revenue
- $0
- Investment income
- $49,269
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $360
- Accounting fees
- $576
- Program services (functional)
- $6,135
- Management and general (functional)
- $287,494
Balance sheet and other
- Total assets, start of year
- $2,367,930
- Total assets, end of year
- $2,294,168
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,294,168
- Gross receipts
- $219,867
- Employees
- 0
- Year formed
- 1989
- 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 |
|---|---|---|---|
| LEANNE STRASSEN WEASLER | DIRECTOR Trustee or director | 1 | $0 |
| RICK NAVA | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH D PLUTA | PRESIDENT, SECRETARY AND TREAS Officer | 10 | $0 |
990 for the year ended March 31, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH D PLUTA | PRESIDENT, SECRETARY AND TREASURER Officer | 10 | $0 |
| LEANNE STRASSEN WEASLER | DIRECTOR Trustee or director | 1 | $0 |
| RICK NAVA | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended March 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH D PLUTA | PRESIDENT, SECRETARY AND TREASURER Officer | 10 | $0 |
| LEANNE STRASSEN WEASLER | DIRECTOR Trustee or director | 1 | $0 |
| RICK NAVA | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10338, LAHAINA, HI 96761-0338
- In care of
- % JOSEPH D PLUTA
- Principal officer (990 for 2025)
- JOSEPH D PLUTA, PO BOX 10338, Lahaina, HI 96761
- Signed the 990
- JOSEPH PLUTA, PRESIDENT
- Phone
- (808) 283-4533
- Return prepared by
- HRB TAX GROUP INC
Mission
TO IMPROVE THE WEST MAUI COMMUNITY
Program accomplishments
- OLOWALU FIRE STATIONExpenses $6,135 · grants $6,135
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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-0275775
- 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
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $2,294,168
- Income (IRS master file)
- $219,867
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $219,867 | $293,629 | $2,294,168 | XML |
| 990 | March 2025 | $3,284,751 | $1,012,167 | $2,375,532 | XML |
| 990 | March 2024 | $202,229 | $268,348 | $60,093 | XML |
| 990 | March 2023 | $332,165 | $206,336 | $126,212 | IRS |
| 990-EZ | March 2022 | – | – | – | IRS |
| 990-EZ | March 2021 | – | – | – | 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 99-0275775).
Questions about WEST MAUI IMPROVEMENT FOUNDATION
- What is the EIN of WEST MAUI IMPROVEMENT FOUNDATION?
- The employer identification number (EIN) of WEST MAUI IMPROVEMENT FOUNDATION is 99-0275775.
- Is WEST MAUI IMPROVEMENT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to WEST MAUI IMPROVEMENT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST MAUI IMPROVEMENT FOUNDATION 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 WEST MAUI IMPROVEMENT FOUNDATION 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 WEST MAUI IMPROVEMENT FOUNDATION 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 WEST MAUI IMPROVEMENT FOUNDATION?
- The 990 for the year ended December 31, 2025 names JOSEPH D PLUTA.
- Who are the officers and directors of WEST MAUI IMPROVEMENT FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does WEST MAUI IMPROVEMENT FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $219,867, expenses of $293,629 and total assets of $2,294,168 at year end.
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