Nonprofit · EIN 23-7336273
PUNAHOU O MENS CLUB
Tax-exempt · HONOLULU, HI 96822
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $73,967 | $43,260 | $30,707 | $572,035 | $0 | $572,035 |
| June 30, 2024 | 990 | $104,090 | $60,010 | $44,080 | $543,684 | $0 | $543,684 |
| June 30, 2023 | 990-EZ | $72,913 | $32,865 | $40,048 | $474,391 | $0 | $474,391 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $18,100
- Membership dues
- $2,000
- Program service revenue
- $700
- Investment income
- $43,603
- Net gain from sales of assets
- $32,341
- Net income from fundraising events
- $20,930
- Net income from sales of inventory
- -$9,366
- Other revenue
- $11,564
Expenses
- Grants and similar amounts paid
- $18,630
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $10,466
- Program services (functional)
- $26,508
- Management and general (functional)
- $15,305
- Fundraising (functional)
- $1,447
Balance sheet and other
- Total assets, start of year
- $543,684
- Total assets, end of year
- $572,035
- Total liabilities, end of year
- $0
- Net assets, end of year
- $572,035
- Publicly traded securities
- $502,769
- Net assets without donor restrictions
- $572,035
- Gross receipts
- $234,017
- Employees
- 0
- Volunteers
- 100
- Year formed
- 1950
- 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 |
|---|---|---|---|
| DAVID KOWEN | PRESIDENT Trustee or director, Officer | 12 | $0 |
| JOSHUA MCDONOUGH | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| PETER PHILLIPS | 2ND VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| CHARLIE FIELD | SECRETARY Trustee or director, Officer | 3 | $0 |
| ROBBY FIELD | TREASURER Trustee or director, Officer | 3 | $0 |
| BEN KOMER | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| JIMMY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| DUFF JANUS | DIRECTOR Trustee or director | 1 | $0 |
| CRAIG WATSON | DIRECTOR Trustee or director | 1 | $0 |
| MIKE KAM | DIRECTOR Trustee or director | 1 | $0 |
| JIM SHIPMAN | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL YU | DIRECTOR Trustee or director | 1 | $0 |
| RYAL GILBERT | DIRECTOR Trustee or director | 1 | $0 |
| STEVIE LI | DIRECTOR Trustee or director | 1 | $0 |
| JASON LEE | DIRECTOR Trustee or director | 1 | $0 |
20 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ETHAN ABBOTT | LIFE DIRECTOR Trustee or director | 1 | $0 |
| MIKE BLAKE | LIFE DIRECTOR Trustee or director | 1 | $0 |
| KENWEI CHONG | LIFE DIRECTOR Trustee or director | 1 | $0 |
| WILL CROWLEY | LIFE DIRECTOR Trustee or director | 1 | $0 |
| PETER EHRMAN | LIFE DIRECTOR Trustee or director | 1 | $0 |
| CHRIS ELDRIDGE | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JOHN FIELD | LIFE DIRECTOR Trustee or director | 1 | $0 |
| RICK HUMPHREYS | LIFE DIRECTOR Trustee or director | 1 | $0 |
| RANDY KAM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| DOUG KILPATRICK | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JOHN KOBAYASHI | LIFE DIRECTOR Trustee or director | 1 | $0 |
| LEIGHTON LAM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| EASTON MANSON | LIFE DIRECTOR Trustee or director | 1 | $0 |
| SCOTT MAY | LIFE DIRECTOR Trustee or director | 1 | $0 |
| BOB MILNE | LIFE DIRECTOR Trustee or director | 1 | $0 |
| BRAD NICOLAI | LIFE DIRECTOR Trustee or director | 1 | $0 |
| ROBBY OSTREM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JIM TAM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| ERIC SCHIFF | LIFE DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL PFEFFER | LIFE DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 39 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID KOWEN | PRESIDENT Trustee or director, Officer | 12 | $0 |
| JOSHUA MCDONOUGH | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| PETER PHILLIPS | 2ND VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| CHARLIE FIELD | SECRETARY Trustee or director, Officer | 3 | $0 |
| ROBBY FIELD | TREASURER Trustee or director, Officer | 3 | $0 |
| BEN KOMER | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| JIMMY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| DUFF JANUS | DIRECTOR Trustee or director | 1 | $0 |
| CRAIG WATSON | DIRECTOR Trustee or director | 1 | $0 |
| MIKE KAM | DIRECTOR Trustee or director | 1 | $0 |
| JIM SHIPMAN | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL YU | DIRECTOR Trustee or director | 1 | $0 |
| RYAL GILBERT | DIRECTOR Trustee or director | 1 | $0 |
| STEVIE LI | DIRECTOR Trustee or director | 1 | $0 |
| JASON LEE | DIRECTOR Trustee or director | 1 | $0 |
| ETHAN ABBOTT | LIFE DIRECTOR Trustee or director | 1 | $0 |
| MIKE BLAKE | LIFE DIRECTOR Trustee or director | 1 | $0 |
| KENWEI CHONG | LIFE DIRECTOR Trustee or director | 1 | $0 |
| WILL CROWLEY | LIFE DIRECTOR Trustee or director | 1 | $0 |
| PETER EHRMAN | LIFE DIRECTOR Trustee or director | 1 | $0 |
| CHRIS ELDRIDGE | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JOHN FIELD | LIFE DIRECTOR Trustee or director | 1 | $0 |
| RICK HUMPHREYS | LIFE DIRECTOR Trustee or director | 1 | $0 |
| RANDY KAM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| DOUG KILPATRICK | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JOHN KOBAYASHI | LIFE DIRECTOR Trustee or director | 1 | $0 |
| LEIGHTON LAM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| EASTON MANSON | LIFE DIRECTOR Trustee or director | 1 | $0 |
| SCOTT MAY | LIFE DIRECTOR Trustee or director | 1 | $0 |
| BOB MILNE | LIFE DIRECTOR Trustee or director | 1 | $0 |
| BRAD NICOLAI | LIFE DIRECTOR Trustee or director | 1 | $0 |
| ROBBY OSTREM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JIM TAM | LIFE DIRECTOR Trustee or director | 1 | $0 |
| ERIC SCHIFF | LIFE DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL PFEFFER | LIFE DIRECTOR Trustee or director | 1 | $0 |
| JARED WATUMULL | FORMER SECRETARY Trustee or director, Officer | 3 | $0 |
| JON AHOKOVI | FORMER DIRECTOR Trustee or director | 1 | $0 |
| ROBBY TOMA | FORMER DIRECTOR Trustee or director | 1 | $0 |
| JOSH KOMER | FORMER DIRECTOR Trustee or director | 1 | $0 |
990-EZ for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BEN KOMER | PRESIDENT | 12 | $0 |
| DAVID KOWEN | 1ST VICE PRESIDENT | 3 | $0 |
| JOSHUA MCDONOUGH | 2ND VICE PRESIDENT | 12 | $0 |
| ROBBY FIELD | TREASURER | 3 | $0 |
| JARED WATUMULL | SECRETARY | 3 | $0 |
| ALIKA WILLIAMS | PAST PRESIDENT | 1 | $0 |
| JON AHOKOVI | DIRECTOR | 1 | $0 |
| JASON LEE | DIRECTOR | 1 | $0 |
| ROBBY TOMA | DIRECTOR | 1 | $0 |
| DUFF JANUS | DIRECTOR | 1 | $0 |
| JIMMY BENNETT | DIRECTOR | 1 | $0 |
| CRAIG WATSON | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1601 PUNAHOU ST, HONOLULU, HI 96822-3336
- Principal officer (990 for 2024)
- DAVID KOWEN, 1601 PUNAHOU STREET, HONOLULU, HI 96822
- Signed the 990
- ROBBY FIELD, TREASURER
- Phone
- (808) 792-3866
- Return prepared by
- CW ASSOCIATES CPAS
Mission
TO AUGMENT EXISTING OR PROVIDE NEW ATHLETIC FACILITIES, EQUIPMENT, AND PROGRAMS. TO SUPPORT PUNAHOU SCHOOL'S FINANCIAL AID PROGRAM. TO PROVIDE FINANCIAL SUPPORT TO PUNAHOU ATHLETIC TEAMS. TO SUPPORT NON-TUITION RELATED EXPENSES INCURRED BY PUNAHOU STUDENT ATHLETES. TO STIMULATE AND MAINTAIN A SPIRIT OF FELLOWSHIP AMONG MEMBERS.
Program accomplishments
- EXPENDITURES TO SUPPORT PUNAHOU'S ATHLETIC AND FINANCIAL AID PROGRAMS WHICH POTENTIALLY BENEFIT 3,700 STUDENTS.Expenses $26,508 · grants $18,630
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
- 23-7336273
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S82Z)
- Assets (IRS master file)
- $572,035
- Income (IRS master file)
- $234,017
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $73,967 | $43,260 | $572,035 | IRS |
| 990 | June 2024 | $104,090 | $60,010 | $543,684 | IRS |
| 990-EZ | June 2023 | $72,913 | $32,865 | $474,391 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990-EZ | 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 23-7336273).
Questions about PUNAHOU O MENS CLUB
- What is the EIN of PUNAHOU O MENS CLUB?
- The employer identification number (EIN) of PUNAHOU O MENS CLUB is 23-7336273.
- Is PUNAHOU O MENS CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to PUNAHOU O MENS CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does PUNAHOU O MENS CLUB 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 PUNAHOU O MENS CLUB 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 PUNAHOU O MENS CLUB 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 PUNAHOU O MENS CLUB?
- The 990 for the year ended June 30, 2025 names DAVID KOWEN.
- Who are the officers and directors of PUNAHOU O MENS CLUB?
- The 990 for the year ended June 30, 2025 lists 35 people; 0 received compensation from the organization.
- How much revenue does PUNAHOU O MENS CLUB have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $73,967, expenses of $43,260 and total assets of $572,035 at year end.
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