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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 99-0308755

INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES

Tax-exempt · WAILUKU, HI 96793

Financials

$65K$94K2023$70K$81K2024$78K$72K2025
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$77,506$72,204$5,302$73,892$0$73,892
December 31, 2024990-EZ$69,615$80,992-$11,377$68,590$0$68,590
December 31, 2023990-EZ$65,353$93,835-$28,482$80,260$293$79,967
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$17,031
Program service revenue
$58,063
Investment income
$2,210
Other revenue
$202

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$6,120
Professional fees and payments to contractors
$49,809
Occupancy
$5,875
Printing, publications and postage
$428
Other expenses
$9,972
Program services (functional)
$72,203

Balance sheet and other

Total assets, start of year
$68,590
Total assets, end of year
$73,892
Total liabilities, end of year
$0
Net assets, end of year
$73,892
Cash, savings and investments
$73,892
Gross receipts
$77,506

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
BARBERA KAUFMANPRESIDENT25$0
ANDY LANETREASURER5$0
INULA D MARTINKAT PHDVICE PRESIDENT25$0
990-EZ for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
IRVING D KATZ PHDPRESIDENT25$18,000
IRVING D SHAPIRO CPA PHDVICE PRESIDENT5$0
INULA D MARTINKAT PHDTREASURER25$0
990-EZ for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
IRVING D KATZ PHDPRESIDENT25$0
IRVING D SHAPIRO CPA PHDVICE PRESIDENT5$0
INULA D MARTINKAT PHDTREASURER25$0

Address and contacts

Address (IRS master file)
447 PALANI PL, WAILUKU, HI 96793-1505
In care of
% INULA D MARTINKAT PHD
Signed the 990-EZ
INULA D MARTINKAT PHD, TREASURER
Return prepared by
Abacus Tax Services

Mission

EDUCATION

990-EZ for the year ended December 31, 2025

Program accomplishments

  • SERVING OVER 90 STUDENTS WITH AFFORDABLE EDUCATION BY PROVIDING STUDENTS WITH HEALTH AND PSYCHOLOGY EDUCATION, LIFE COACHING AND ORGANIZATIONAL SKILLS
    Expenses $72,203
  • SUPPORTING ACADEMIC RESEARCH TO BENEFIT SOCIETY. AREAS INCLUDE MULTI-CULTURAL, GLOBAL ISSUES AND RACE CONSCIOUSNESS

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
99-0308755
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B99Z)
Assets (IRS master file)
$73,892
Income (IRS master file)
$77,506

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$77,506$72,204$73,892XML
990-EZDecember 2024$69,615$80,992$68,590XML
990-EZDecember 2023$65,353$93,835$80,260XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 99-0308755).

Questions about INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES

What is the EIN of INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES?
The employer identification number (EIN) of INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES is 99-0308755.
Is INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES 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 INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES 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 INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does INTERNATIONAL UNIVERSITY OF PROFESSIONAL STUDIES have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $77,506, expenses of $72,204 and total assets of $73,892 at year end.

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