Nonprofit · EIN 99-0292394
MINAMI COMMUNITY FOUNDATION
Tax-exempt · KANEOHE, HI 96744
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $161,043 | $208,672 | -$47,629 | $2,864,279 | $0 | $2,864,279 |
| December 31, 2024 | 990-PF | $578,027 | $168,585 | $409,442 | $2,911,908 | $0 | $2,911,908 |
| December 31, 2023 | 990-PF | $128,666 | $127,834 | $832 | $2,502,466 | $0 | $2,502,466 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $87,596
- Net gain from sales of assets
- $73,447
Expenses
- Grants and similar amounts paid
- $170,000
- Disbursements for charitable purposes
- $174,720
- Excise tax on investment income
- $1,860
Balance sheet and other
- Total assets, start of year
- $2,911,908
- Total assets, end of year
- $2,864,279
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,864,279
- Fair market value of assets
- $3,495,654
- Qualifying distributions
- $174,720
- Net investment income
- $161,043
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN REPPUN 48-449 WAIAHOLE VALLEY ROAD SOUTH, KANEOHE, HI 96744 | PRESIDENT | 1 | $0 |
| RICHARD TOWILL 47-460 WAIHEE PLACE, KANEOHE, HI 96744 | VICE-PRESIDE | 1 | $0 |
| VICTORIA KAMAKA 836 MALUNIU AVE, KAILUA, HI 96734 | SECRETARY | 1 | $0 |
| PATRICIA YAMASHIRO 45-552 KAMEHAMEHA HWY, KANEOHE, HI 96744 | TREASURER | 1 | $0 |
| RICHARD VERMEESCH 47-320 HUI IWA STREET, KANEOHE, HI 96744 | DIRECTOR | 1 | $0 |
| THOMAS ENOMOTO 775 AMANA STREET, HONOLULU, HI 96814 | DIRECTOR | 1 | $0 |
| DEMANEY KIHE 45-460 KOA KAHIKO STREET, KANEOHE, HI 96744 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN REPPUN 48-449 WAIAHOLE VALLEY ROAD SOUTH, KANEOHE, HI 96744 | PRESIDENT | 1 | $0 |
| RICHARD TOWILL 47-460 WAIHEE PLACE, KANEOHE, HI 96744 | VICE-PRESIDE | 1 | $0 |
| VICTORIA KAMAKA 836 MALUNIU AVE, KAILUA, HI 96734 | SECRETARY | 1 | $0 |
| PATRICIA YAMASHIRO 45-552 KAMEHAMEHA HWY, KANEOHE, HI 96744 | TREASURER | 1 | $0 |
| RICHARD VERMEESCH 47-320 HUI IWA STREET, KANEOHE, HI 96744 | DIRECTOR | 1 | $0 |
| THOMAS ENOMOTO 775 AMANA STREET, HONOLULU, HI 96814 | DIRECTOR | 1 | $0 |
| DEMANEY KIHE 45-460 KOA KAHIKO STREET, KANEOHE, HI 96744 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN REPPUN 48-449 WAIAHOLE VALLEY ROAD SOUTH, KANEOHE, HI 96744 | PRESIDENT | 1 | $0 |
| RICHARD TOWILL 47-460 WAIHEE PLACE, KANEOHE, HI 96744 | VICE-PRESIDE | 1 | $0 |
| VICTORIA KAMAKA 836 MALUNIU AVE, KAILUA, HI 96734 | SECRETARY | 1 | $0 |
| PATRICIA YAMASHIRO 45-552 KAMEHAMEHA HWY, KANEOHE, HI 96744 | TREASURER | 1 | $0 |
| RICHARD VERMEESCH 47-320 HUI IWA STREET, KANEOHE, HI 96744 | DIRECTOR | 1 | $0 |
| THOMAS ENOMOTO 775 AMANA STREET, HONOLULU, HI 96814 | DIRECTOR | 1 | $0 |
| DEMANEY KIHE 45-460 KOA KAHIKO STREET, KANEOHE, HI 96744 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6539, KANEOHE, HI 96744-9177
- Signed the 990-PF
- JOHN REPPUN, PRESIDENT
- Phone
- (808) 277-8686
- Return prepared by
- TERRY T TAMURA CPA
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 99-0292394
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,864,279
- Income (IRS master file)
- $1,085,073
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $161,043 | $208,672 | $2,864,279 | XML |
| 990-PF | December 2024 | $578,027 | $168,585 | $2,911,908 | IRS |
| 990-PF | December 2023 | $128,666 | $127,834 | $2,502,466 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 99-0292394).
Questions about MINAMI COMMUNITY FOUNDATION
- What is the EIN of MINAMI COMMUNITY FOUNDATION?
- The employer identification number (EIN) of MINAMI COMMUNITY FOUNDATION is 99-0292394.
- Is MINAMI COMMUNITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to MINAMI COMMUNITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MINAMI COMMUNITY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MINAMI COMMUNITY 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 MINAMI COMMUNITY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MINAMI COMMUNITY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MINAMI COMMUNITY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $161,043, expenses of $208,672 and total assets of $2,864,279 at year end.
Other nonprofits in KANEOHE
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- AUGUSTINE EDUCATIONAL FOUNDATION EIN 99-0230013 · last filed 990 for 2022
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- THE THOMAS J VINCENT FOUNDATION EIN 91-2140465 · last filed 990-PF for 2024
- KUAAINA ULU AUAMO EIN 45-4509939 · last filed 990 for 2024
- PO AILANI EIN 99-0185750 · last filed 990 for 2024
- KANEOHE YACHT CLUB EIN 99-0043990 · last filed 990 for 2025
- KAKOO OIWI EIN 57-1236490 · last filed 990 for 2024