Nonprofit · EIN 27-1935680
HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,402 | $9,117 | -$3,715 | $771,422 | $0 | $771,422 |
| December 31, 2024 | 990 | $5,112 | $9,362 | -$4,250 | $775,294 | $157 | $775,137 |
| December 31, 2023 | 990 | $1,127 | $10,092 | -$8,965 | $779,387 | $0 | $779,387 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,387
- of which government grants
- $2,532
- Program service revenue
- $0
- Investment income
- $15
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $775
- Program services (functional)
- $2,674
- Management and general (functional)
- $6,443
Balance sheet and other
- Total assets, start of year
- $775,294
- Total assets, end of year
- $771,422
- Total liabilities, end of year
- $0
- Net assets, end of year
- $771,422
- Net assets without donor restrictions
- $771,422
- Gross receipts
- $5,402
- Employees
- 0
- Year formed
- 2010
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAYTON KAU | DIRECTOR Trustee or director | 1 | $0 |
| KURT KENDRO | PRESIDENT/DI Trustee or director, Officer | 1 | $0 |
| BEN MOSZKOWICZ | TREASURER/DI Trustee or director, Officer | 1 | $0 |
| MIKE OAKLAND | SECRETARY/DI Trustee or director, Officer | 1 | $0 |
| BRENDA RYAN | DIRECTOR Trustee or director | 1 | $0 |
| ANTONIO WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAYTON KAU | DIRECTOR Trustee or director | 1 | $0 |
| KURT KENDRO | PRESIDENT/DI Trustee or director, Officer | 1 | $0 |
| BEN MOSZKOWICZ | TREASURER/DI Trustee or director, Officer | 1 | $0 |
| MIKE OAKLAND | SECRETARY/DI Trustee or director, Officer | 1 | $0 |
| ANTONIO WILLIAMS | VP/DIRECTOR Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAYTON KAU | DIRECTOR Trustee or director | 1 | $0 |
| KURT KENDRO | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BEN MOSZKOWICZ | TREASURER/DI Trustee or director, Officer | 1 | $0 |
| MIKE OAKLAND | SECRETARY Trustee or director, Officer | 1 | $0 |
| RUSTY SPRAY | DIRECTOR Trustee or director | 1 | $0 |
| ANTONIO WILLIAMS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1099 ALAKEA ST STE 2530, HONOLULU, HI 96813-4524
- In care of
- % JOAN GRIBBIN-AIU
- Principal officer (990 for 2025)
- KURT KENDRO, C/O 1099 ALAKEA STREET SUITE 2530, HONOLULU, HI 96813
- Signed the 990
- KURT KENDRO, PRESIDENT/DIRECTOR
- Phone
- (808) 330-1888
- Website
- WWW.HLEMF.ORG
- Return prepared by
- CPA HAWAII LLP
Mission
THE FOUNDATION'S PRIMARY PURPOSE IS TO BUILD AND MAINTAIN A HAWAII LAW ENFORCEMENT MEMORIAL HONORING THE SACRIFICE OF HAWAII'S LAW ENFORCEMENT WHO DIED IN THE LINE OF DUTY. LAND HAS BEEN PROVIDED BY THE HAWAII LEGISLATURE AND THE FOUNDATION HAS BEEN DESIGNATED TO BE THE ORGANIZATION CHARGED WITH PRIVATE FUNDRAISING.
Program accomplishments
- TO CONSTRUCT AND MAINTAIN A HAWAII LAW ENFORCEMENT MEMORIALExpenses $2,674
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-1935680
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $771,422
- Income (IRS master file)
- $5,402
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,402 | $9,117 | $771,422 | IRS |
| 990 | December 2024 | $5,112 | $9,362 | $775,294 | XML |
| 990 | December 2023 | $1,127 | $10,092 | $779,387 | XML |
| 990 | December 2022 | $3,606 | $6,774 | $789,136 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 27-1935680).
Questions about HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION
- What is the EIN of HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION?
- The employer identification number (EIN) of HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION is 27-1935680.
- Is HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION 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 HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION?
- The 990 for the year ended December 31, 2025 names KURT KENDRO.
- Who are the officers and directors of HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does HAWAII LAW ENFORCEMENT MEMORIAL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,402, expenses of $9,117 and total assets of $771,422 at year end.
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