Nonprofit · EIN 23-7072345
KONA PALISADES ESTATES COMMUNITY ASSOCIATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $99,775 | $93,968 | $5,807 | $233,555 | – | $233,555 |
| December 31, 2024 | 990-EZ | $166,006 | $123,763 | $42,243 | $227,748 | – | $227,748 |
| December 31, 2023 | 990-EZ | $107,230 | $61,145 | $46,085 | $185,505 | – | $185,505 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $72,698
- Program service revenue
- $0
- Investment income
- $3,664
- Other revenue
- $23,413
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $28,370
- Other expenses
- $65,598
- Program services (functional)
- $72,698
Balance sheet and other
- Total assets, start of year
- $227,748
- Total assets, end of year
- $233,555
- Total liabilities, end of year
- –
- Net assets, end of year
- $233,555
- Cash, savings and investments
- $130,109
- Land and buildings
- $103,446
- Gross receipts
- $99,775
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LATINISPAMELA | PRESIDENT | 5 | $0 |
| FINETHOMAS | VICE PRESIDENT | 5 | $0 |
| RENAUDMAURICE | SECRETARY | 5 | $0 |
| BOWERSDOROTHY | TREASURE | 5 | $0 |
| RODAMERTAYLOR | DIRECTOR | 5 | $0 |
| VANINIRONALD | DIRECTOR | 5 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Pamela Latinis | PRESIDENT | 5 | $0 |
| Tom Fine | VICE PRESIDENT | 5 | $0 |
| JULIE WETTSTEIN | SECRETARY | 5 | $0 |
| Dorothy Bowers | TREASURE | 5 | $0 |
| TAYLOR RODAMER | DIRECTOR | 5 | $0 |
| Ronald Vanini | DIRECTOR | 5 | $0 |
| MAURICE RENAUD | DIRECTOR | 5 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS FINE | PRESIDENT | 5 | $0 |
| WILLIAM JAEGER | VICE PRESIDENT | 5 | $0 |
| PAM LATINIS | SECRETARY | 5 | $0 |
| MAURICE RENAUD | TREASURE | 5 | $0 |
| JULIE WETTSTEIN | DIRECTOR | 5 | $0 |
| KEONI KAIAWE | DIRECTOR | 5 | $0 |
| DOROTHY BOWERS | DIRECTOR | 5 | $0 |
Address and contacts
- Address (IRS master file)
- C/O ASSOCIA 737 BISHOP ST, HONOLULU, HI 96813-0000
- In care of
- % ASSOCIA HAWAII
- Mailing address (990-N for 2021)
- 737 BISHOP ST 3100, HONOLULU HI 96813
- Principal officer (990-N for 2021)
- THOMAS FINE, 737 BISHOP ST 3100, HONOLULU HI 96813
- Signed the 990-EZ
- Pamela Latinis, PRESIDENT
- Phone
- (808) 836-0911
- Return prepared by
- Felice Valmas & Co LLCS
Mission
MAINTAIN COMMON ELEMENTS
Program accomplishments
- GROUND AND COMMUNITY CENTER MAINTENANCE MANAGEMENT COVERMENT ENFORCEMENTExpenses $72,698
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-EZ 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
- 23-7072345
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $233,555
- Income (IRS master file)
- $99,775
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $99,775 | $93,968 | $233,555 | IRS |
| 990-EZ | December 2024 | $166,006 | $123,763 | $227,748 | IRS |
| 990-EZ | December 2023 | $107,230 | $61,145 | $185,505 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: THOMAS FINE | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 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 23-7072345).
Questions about KONA PALISADES ESTATES COMMUNITY ASSOCIATION
- What is the EIN of KONA PALISADES ESTATES COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of KONA PALISADES ESTATES COMMUNITY ASSOCIATION is 23-7072345.
- Is KONA PALISADES ESTATES COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1970.
- Are donations to KONA PALISADES ESTATES COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KONA PALISADES ESTATES COMMUNITY ASSOCIATION 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 KONA PALISADES ESTATES COMMUNITY ASSOCIATION 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 KONA PALISADES ESTATES COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of KONA PALISADES ESTATES COMMUNITY ASSOCIATION?
- The 990-N for 2021 names THOMAS FINE.
- Who are the officers and directors of KONA PALISADES ESTATES COMMUNITY ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does KONA PALISADES ESTATES COMMUNITY ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $99,775, expenses of $93,968 and total assets of $233,555 at year end.
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