Nonprofit · EIN 23-7296050
VOLUNTARY EMPLOYEES BENEFICIARY TR
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $6,820,551 | $6,420,107 | $400,444 | $26,375,726 | $640,987 | $25,734,739 |
| August 31, 2024 | 990 | $6,230,806 | $6,716,442 | -$485,636 | $25,288,273 | $685,595 | $24,602,678 |
| August 31, 2023 | 990 | $5,614,168 | $6,384,975 | -$770,807 | $23,575,530 | $474,216 | $23,101,314 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $5,116,996
- Investment income
- $1,656,098
- Net gain from sales of assets
- $932,677
- Other revenue
- $47,457
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $5,514,640
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $28,285
- Accounting fees
- $29,000
Balance sheet and other
- Total assets, start of year
- $25,288,273
- Total assets, end of year
- $26,375,726
- Total liabilities, end of year
- $640,987
- Net assets, end of year
- $25,734,739
- Publicly traded securities
- $23,707,655
- Gross receipts
- $14,388,276
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1985
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAYLE ENRIQUEZ | TRUSTEE Trustee or director | 5 | $0 |
| JOHN KOMETANI | TRUSTEE Trustee or director | 5 | $0 |
| WILFRED OKABE | TRUSTEE Trustee or director | 5 | $0 |
| SONIA PERALTA | TRUSTEE Trustee or director | 5 | $0 |
| DAWN RAYMOND | TRUSTEE Trustee or director | 5 | $0 |
| AMBER RIEL | TRUSTEE Trustee or director | 5 | $0 |
| ROGER TAKABAYASHI | TRUSTEE - CHAIR Trustee or director | 5 | $0 |
| Shannon Kealoha | Trustee Trustee or director | 5 | $0 |
990 for the year ended August 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAYLE ENRIQUEZ | TRUSTEE Trustee or director | 5 | $0 |
| JOHN KOMETANI | TRUSTEE Trustee or director | 5 | $0 |
| WILFRED OKABE | TRUSTEE Trustee or director | 5 | $0 |
| SONIA PERALTA | TRUSTEE Trustee or director | 5 | $0 |
| DAWN RAYMOND | TRUSTEE Trustee or director | 5 | $0 |
| AMBER RIEL | TRUSTEE Trustee or director | 5 | $0 |
| ROGER TAKABAYASHI | TRUSTEE Trustee or director | 5 | $0 |
| ROMEO ELENO | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended August 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROMEO ELENO | TRUSTEE Trustee or director | 5 | $0 |
| GAYLE ENRIQUEZ | TRUSTEE Trustee or director | 5 | $0 |
| JOHN KOMETANI | TRUSTEE Trustee or director | 5 | $0 |
| WILFRED OKABE | TRUSTEE Trustee or director | 5 | $0 |
| SONIA PERALTA | TRUSTEE Trustee or director | 5 | $0 |
| DAWN RAYMOND | TRUSTEE Trustee or director | 5 | $0 |
| AMBER RIEL | TRUSTEE Trustee or director | 5 | $0 |
| ROGER TAKABAYASHI | TRUSTEE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1259 AALA ST STE 202, HONOLULU, HI 96817-3962
- In care of
- % NENA GALICHA
- Principal officer (990 for 2024)
- ROGER TAKABAYASHI, 1259 AALA ST STE 202, HONOLULU, HI 96817
- Signed the 990
- ROGER TAKABAYASHI, TRUSTEE, CHAIR
- Phone
- (808) 440-6943
- Website
- HSTAVEBA.ORG
- Return prepared by
- MILLER KAPLAN ARASE LLP
Mission
SEE SCHEDULE O
Program accomplishments
- THE PLAN IS DESIGNED TO PROVIDE HEALTH AND WELFARE BENEFITS TO APPROXIMATELY 8,000 MEMBERS, EMPLOYEES, AND DEPENDENTS OF MEMBERS AND EMPLOYEES OF THE HAWAII STATE TEACHERS ASSOCIATION.
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 23-7296050
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Exempt since
- 1987
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $26,375,726
- Income (IRS master file)
- $14,388,276
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $6,820,551 | $6,420,107 | $26,375,726 | XML |
| 990 | August 2024 | $6,230,806 | $6,716,442 | $25,288,273 | XML |
| 990 | August 2023 | $5,614,168 | $6,384,975 | $23,575,530 | XML |
| 990 | August 2022 | $6,723,726 | $6,357,054 | $23,380,215 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 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 23-7296050).
Questions about VOLUNTARY EMPLOYEES BENEFICIARY TR
- What is the EIN of VOLUNTARY EMPLOYEES BENEFICIARY TR?
- The employer identification number (EIN) of VOLUNTARY EMPLOYEES BENEFICIARY TR is 23-7296050.
- Is VOLUNTARY EMPLOYEES BENEFICIARY TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1987.
- Which annual return does VOLUNTARY EMPLOYEES BENEFICIARY TR 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 VOLUNTARY EMPLOYEES BENEFICIARY TR due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VOLUNTARY EMPLOYEES BENEFICIARY TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of VOLUNTARY EMPLOYEES BENEFICIARY TR?
- The 990 for the year ended August 31, 2025 names ROGER TAKABAYASHI.
- Who are the officers and directors of VOLUNTARY EMPLOYEES BENEFICIARY TR?
- The 990 for the year ended August 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does VOLUNTARY EMPLOYEES BENEFICIARY TR have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $6,820,551, expenses of $6,420,107 and total assets of $26,375,726 at year end.
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