Nonprofit · EIN 51-0172747
KAMS SOCIETY
Tax-exempt · HONOLULU, HI 96837
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $108,326 | $36,264 | $72,062 | $1,167,289 | $7,705 | $1,159,584 |
| December 31, 2024 | 990 | $54,379 | $32,577 | $21,802 | $1,095,227 | $7,705 | $1,087,522 |
| December 31, 2023 | 990 | $86,527 | $28,360 | $58,167 | $1,073,425 | $7,705 | $1,065,720 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,765
- Program service revenue
- $8,109
- Investment income
- $28,479
- Net rental income
- $69,973
- Other revenue
- $69,973
Expenses
- Grants and similar amounts paid
- $6,086
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,123
- Program services (functional)
- $29,086
- Management and general (functional)
- $7,178
Balance sheet and other
- Total assets, start of year
- $1,095,227
- Total assets, end of year
- $1,167,289
- Total liabilities, end of year
- $7,705
- Net assets, end of year
- $1,159,584
- Land, buildings and equipment
- $140,505
- Net assets without donor restrictions
- $205,046
- Net assets with donor restrictions
- $954,538
- Gross receipts
- $149,303
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1929
- 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 |
|---|---|---|---|
| Wendy Mow | President Trustee or director, Officer | 1 | $0 |
| Lynette Kam | Vice President Trustee or director, Officer | 1 | $0 |
| Lisa Kam | Vice President Trustee or director, Officer | 1 | $0 |
| Jocelyne Chun | Vice President Trustee or director, Officer | 1 | $0 |
| Paulette Ing | Secretary Trustee or director, Officer | 1 | $0 |
| Karen Kam | Secretary Trustee or director, Officer | 1 | $0 |
| Molly Kam | Secretary Trustee or director, Officer | 1 | $0 |
| Lori Kam | Treasurer Trustee or director, Officer | 1 | $0 |
| Sandra Tanoue | Director Trustee or director, Officer | 1 | $0 |
| Westley Mow | Director Trustee or director, Officer | 1 | $0 |
| Jan Calleen Ching | Director Trustee or director | 1 | $0 |
| Mona McNamara | Director Trustee or director | 1 | $0 |
| Brandon Mow | Director Trustee or director | 1 | $0 |
| Terri Jean Kam Ogawa | Director Trustee or director | 1 | $0 |
| Lorrie Chong Vuong | Director Trustee or director | 1 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jefferson Kam | Trustee Trustee or director | 1 | $0 |
| Leonard Kam | Trustee Trustee or director | 1 | $0 |
| Sally Kam | Trustee Trustee or director | 1 | $0 |
| Colleen Lee | Trustee Trustee or director | 1 | $0 |
| Margaret Manangan | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MONA MCNAMARA | DIRECTOR Trustee or director | 1 | $0 |
| TERRI JEAN KAM OGAWA | DIRECTOR Trustee or director | 1 | $0 |
| WENDY MOW | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LISA KAM | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOCELYNE CHUN | 3RD VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| PAULETTE ING | CORRESPONDING SECRETARY Trustee or director, Officer | 1 | $0 |
| MOLLY KAM | CHINESE SECRETARY Trustee or director, Officer | 1 | $0 |
| LORI KAM | TREASURER Trustee or director, Officer | 1 | $0 |
| SANDRA TANOUE | AUDITOR Trustee or director, Officer | 1 | $0 |
| KAREN KAM | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| JAN CALLEEN CHING | DIRECTOR Trustee or director | 1 | $0 |
| LORRIE CHONG VUONG | DIRECTOR Trustee or director | 1 | $0 |
| LYNETTE KAM | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARGARET MANANGAN | TRUSTEE Trustee or director | 1 | $0 |
| JEFFERSON KAM | TRUSTEE Trustee or director | 1 | $0 |
| LEONARD KAM | TRUSTEE Trustee or director | 1 | $0 |
| RALPH KAM | TRUSTEE Trustee or director | 1 | $0 |
| WESTLEY MOW | SERGEANT-AT-ARMS Trustee or director, Officer | 1 | $0 |
| SALLY KAM | TRUSTEE Trustee or director | 1 | $0 |
| COLLEEN LEE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MONA MCNAMARA | DIRECTOR Trustee or director | 1 | $0 |
| TERRI JEAN KAM OGAWA | DIRECTOR Trustee or director | 1 | $0 |
| WENDY MOW | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| LISA KAM | 3RD VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOCELYNE CHUN | SERGEANT-AT-ARM Trustee or director, Officer | 1 | $0 |
| PAULETTE ING | CORRESPONDING SECRETARY Trustee or director, Officer | 1 | $0 |
| MOLLY KAM | CHINESE SECRETARY Trustee or director, Officer | 1 | $0 |
| LORI KAM | TREASURER Trustee or director, Officer | 1 | $0 |
| SANDRA TANOUE | AUDITOR Trustee or director, Officer | 1 | $0 |
| KAREN KAM | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| JAN CALLEEN CHING | DIRECTOR Trustee or director | 1 | $0 |
| LORRIE CHONG VUONG | DIRECTOR Trustee or director | 1 | $0 |
| LYNETTE KAM | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARGARET MANANGAN | DIRECTOR Trustee or director | 1 | $0 |
| JEFFERSON KAM | TRUSTEE Trustee or director | 1 | $0 |
| LEONARD KAM | TRUSTEE Trustee or director | 1 | $0 |
| RALPH KAM | TRUSTEE Trustee or director | 1 | $0 |
| SANDRA SIU | TRUSTEE Trustee or director | 1 | $0 |
| SALLY KAM | TRUSTEE Trustee or director | 1 | $0 |
| COLLEEN LEE | PRESIDENT Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 37834, HONOLULU, HI 96837-0834
- Signed the 990
- Lynette kam, President
- Phone
- (808) 595-0388
- Return prepared by
- James D Jennings CPA Inc
Mission
Benevolent, Charitable, Eleemosynary, Non-Profit Organization (Persons with the last name Kam), Help to perpetuate the Chinese culture and assist members in times of need (illness and funerals).
Program accomplishments
- Meetings and events - cost of Board meetings, general membership meetings, annual spring banquet, Christmas party. Also includes the cost of Chinese cultural programs such as night in Chinatown Parade and Dragon Boat races.Expenses $23,000 · revenue $78,082
- Donationa and Community Gifts - Represents donation to organizations such as the Palolo Chinese Home and Chinese Chamber of Commerce.Expenses $6,086 · grants $6,086
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 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
- 51-0172747
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,167,289
- Income (IRS master file)
- $149,303
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $108,326 | $36,264 | $1,167,289 | XML |
| 990 | December 2024 | $54,379 | $32,577 | $1,095,227 | XML |
| 990 | December 2023 | $86,527 | $28,360 | $1,073,425 | XML |
| 990 | December 2022 | $64,407 | $24,408 | $1,015,258 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 51-0172747).
Questions about KAMS SOCIETY
- What is the EIN of KAMS SOCIETY?
- The employer identification number (EIN) of KAMS SOCIETY is 51-0172747.
- Is KAMS SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1975.
- Are donations to KAMS SOCIETY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KAMS SOCIETY 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 KAMS SOCIETY 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 KAMS SOCIETY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of KAMS SOCIETY?
- The 990 for the year ended December 31, 2025 lists 20 people; 0 received compensation from the organization.
- How much revenue does KAMS SOCIETY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $108,326, expenses of $36,264 and total assets of $1,167,289 at year end.
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