Nonprofit · EIN 99-0298721
KAUAI HOUSING DEVELOPMENT CORPORATION
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $6,018,475 | $6,181,992 | -$163,517 | $17,134,716 | $3,933,641 | $13,201,075 |
| June 30, 2024 | 990 | $2,266,978 | $1,452,813 | $814,165 | $18,179,661 | $4,815,069 | $13,364,592 |
| June 30, 2023 | 990 | $1,305,328 | $784,258 | $521,070 | $13,390,442 | $3,929,795 | $9,460,647 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $5,987,935
- Investment income
- $30,540
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $484,599
- Salaries, compensation and benefits (total)
- $494,266
- Professional fundraising fees
- $0
- Legal fees
- $1,392
- Accounting fees
- $169,399
- Occupancy
- $1,047
- Depreciation
- $222,633
- Program services (functional)
- $6,090,451
- Management and general (functional)
- $91,541
Balance sheet and other
- Total assets, start of year
- $18,179,661
- Total assets, end of year
- $17,134,716
- Total liabilities, end of year
- $3,933,641
- Net assets, end of year
- $13,201,075
- Land, buildings and equipment
- $9,310,666
- Net assets without donor restrictions
- $12,439,488
- Net assets with donor restrictions
- $761,587
- Gross receipts
- $6,018,475
- Employees
- 2
- Volunteers
- 13
- Year formed
- 1992
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDY FRIEND | EXECUTIVE DI Trustee or director, Officer | 40 | $100,000 |
| HOBEY BECK | PRESIDENT Trustee or director, Officer | – | $0 |
| TOM CANUTE | TREASURER Trustee or director, Officer | – | $0 |
| GINI KAPALI | BOARD MEMBER Trustee or director | – | $0 |
| ROY KATSUDA | BOARD MEMBER Trustee or director | – | $0 |
| WANDA KAU-SHIBATA | BOARD MEMBER Trustee or director | – | $0 |
| GARY MACKLER | BOARD MEMBER Trustee or director | – | $0 |
| MICHAEL MURAKOSHI | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS T NAKAHARA | BOARD MEMBER Trustee or director | – | $0 |
| CLYDE NAKAYA | BOARD MEMBER Trustee or director | – | $0 |
| KEITH NITTA | VICE PRESIDE Trustee or director, Officer | – | $0 |
| TOM H SHIGEMOTO | SECRETARY Trustee or director, Officer | – | $0 |
| RYAN SMITH | BOARD MEMBER Trustee or director | – | $0 |
| MARC VENTURA | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOBEY BECK | PRESIDENT Trustee or director, Officer | – | $0 |
| TOM CANUTE | TREASURER Trustee or director, Officer | – | $0 |
| GINI KAPALI | BOARD MEMBER Trustee or director | – | $0 |
| ROY KATSUDA | BOARD MEMBER Trustee or director | – | $0 |
| WANDA KAU-SHIBATA | BOARD MEMBER Trustee or director | – | $0 |
| GARY MACKLER | BOARD MEMBER Trustee or director | – | $0 |
| MICHAEL MURAKOSHI | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS T NAKAHARA | BOARD MEMBER Trustee or director | – | $0 |
| CLYDE NAKAYA | BOARD MEMBER Trustee or director | – | $0 |
| KEITH NITTA | VICE PRESIDE Trustee or director, Officer | – | $0 |
| TOM H SHIGEMOTO | SECRETARY Trustee or director, Officer | – | $0 |
| RYAN SMITH | BOARD MEMBER Trustee or director | – | $0 |
| MARC VENTURA | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOBEY BECK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| GINI KAPALI | BOARD MEMBER Trustee or director | – | $0 |
| ROY KATSUDA | BOARD MEMBER Trustee or director | – | $0 |
| WANDA KAU-SHIBATA | BOARD MEMBER Trustee or director | – | $0 |
| GARY MACKLER | BOARD MEMBER Trustee or director | – | $0 |
| MICHAEL MURAKOSHI | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS T NAKAHARA | BOARD MEMBER Trustee or director | – | $0 |
| CLYDE NAKAYA | TREASURER Trustee or director, Officer | – | $0 |
| KEITH NITTA | SECRETARY Trustee or director, Officer | – | $0 |
| TOM H SHIGEMOTO | PRESIDENT Trustee or director, Officer | – | $0 |
| RYAN SMITH | BOARD MEMBER Trustee or director | – | $0 |
| MARC VENTURA | BOARD MEMBER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 3-3194 KUHIO HWY, LIHUE, HI 96766-1145
- Principal officer (990 for 2024)
- HOBEY BECK, 3-3194 KUHIO HWAY, LIHUE, HI 96766
- Signed the 990
- HOBEY BECK, PRESIDENT
- Phone
- (808) 245-5937
- Return prepared by
- LOVERIDGE HUNT & CO CPA'S
Mission
THE ORGANIZATION ASSISTS KAUAI RENTERS AND OTHERS WITH SPECIAL NEEDS WITH AFFORDABLE RENTAL UNITS AND THE DEVELOPMENT OF LOW-INCOME HOUSING UNITS
Program accomplishments
- THE ORGANIZATION PROVIDES AFFORDABLE RENTAL UNIT TO LOW INCOME ELDERLY INDIVIDUALS.Expenses $2,074,088 · revenue $5,987,935
- THE ORGANIZATION PROVIDES AFFORDABLE RENTAL UNIT TO LOW INCOME ELDERLY INDIVIDUALS.Expenses $4,016,363
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0298721
- 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
- 1992
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L20)
- Assets (IRS master file)
- $17,134,716
- Income (IRS master file)
- $6,018,475
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $6,018,475 | $6,181,992 | $17,134,716 | IRS |
| 990 | June 2024 | $2,266,978 | $1,452,813 | $18,179,661 | XML |
| 990 | June 2023 | $1,305,328 | $784,258 | $13,390,442 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 99-0298721).
Questions about KAUAI HOUSING DEVELOPMENT CORPORATION
- What is the EIN of KAUAI HOUSING DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of KAUAI HOUSING DEVELOPMENT CORPORATION is 99-0298721.
- Is KAUAI HOUSING DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to KAUAI HOUSING DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAUAI HOUSING DEVELOPMENT CORPORATION 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 KAUAI HOUSING DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAUAI HOUSING DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of KAUAI HOUSING DEVELOPMENT CORPORATION?
- The 990 for the year ended June 30, 2025 names HOBEY BECK.
- Who are the officers and directors of KAUAI HOUSING DEVELOPMENT CORPORATION?
- The 990 for the year ended June 30, 2025 lists 14 people; 1 received compensation from the organization, the highest $100,000 (ANDY FRIEND, EXECUTIVE DI).
- How much revenue does KAUAI HOUSING DEVELOPMENT CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $6,018,475, expenses of $6,181,992 and total assets of $17,134,716 at year end.
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