Nonprofit · EIN 82-0978767
PUNA CANOE CLUB
Tax-exempt · HILO, HI 96720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $111,130 | $127,388 | -$16,258 | $70,352 | – | $70,352 |
| December 31, 2024 | 990-EZ | $101,999 | $112,878 | -$10,879 | $86,610 | – | $86,610 |
| December 31, 2023 | 990-EZ | $144,937 | $123,136 | $21,801 | $97,489 | – | $97,489 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $37,703
- Membership dues
- $32,419
- Program service revenue
- $0
- Investment income
- $1,895
- Net income from fundraising events
- $22,933
- Other revenue
- $16,180
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,030
- Occupancy
- $16,782
- Other expenses
- $109,576
- Program services (functional)
- $56,298
Balance sheet and other
- Total assets, start of year
- $86,610
- Total assets, end of year
- $70,352
- Total liabilities, end of year
- –
- Net assets, end of year
- $70,352
- Cash, savings and investments
- $57,364
- Land and buildings
- $5,988
- Gross receipts
- $115,859
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 |
|---|---|---|---|
| MICHAEL O'SHAUGHNESSY | PRESIDENT | 4 | $0 |
| LEHUA HAUANIO | VICE PRESIDENT | 3 | $0 |
| RUTH HAMAKAWA | TREASURER | 2 | $0 |
| SHEILA CADAOAS | TREASURER | 6 | $0 |
| AMY COOK | SECRETARY | 2 | $0 |
| AFA TUAOLO | DIRECTOR | 3 | $0 |
| BEVERLY TUAOLO | DIRECTOR | 2 | $0 |
| SUSAN O'SHAUGHNESSY | DIRECTOR | 2 | $0 |
| JULAINE KEAMO | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL O'SHAUGHNESSY | PRESIDENT | 4 | $0 |
| LEHUA HAUANIO | VICE PRESIDENT | 3 | $0 |
| RUTH HAMAKAWA | TREASURER | 2 | $0 |
| SHEILA CADAOAS | TREASURER | 6 | $0 |
| AMY COOK | SECRETARY | 2 | $0 |
| AFA TUAOLO | DIRECTOR | 3 | $0 |
| BEVERLY TUAOLO | DIRECTOR | 2 | $0 |
| SUSAN O'SHAUGHNESSY | DIRECTOR | 2 | $0 |
| JULAINE KEAMO | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL O'SHAUGHNESSY | PRESIDENT | 4 | $0 |
| LEHUA HAUANIO | VICE PRESIDENT | 3 | $0 |
| RUTH HAMAKAWA | TREASURER | 2 | $0 |
| SHEILA CADAOAS | TREASURER | 6 | $0 |
| AMY COOK | SECRETARY | 2 | $0 |
| AFA TUAOLO | DIRECTOR | 3 | $0 |
| BEVERLY TUAOLO | DIRECTOR | 2 | $0 |
| SUSAN O'SHAUGHNESSY | DIRECTOR | 2 | $0 |
| JULAINE KEAMO | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1019 LAWENA PL, HILO, HI 96720-2189
- Mailing address (990-N for 2020)
- PO Box 22, Hilo HI 96721
- Principal officer (990-N for 2020)
- Louis P Mendonca, PO Box 22, Hilo HI 96721
- Signed the 990-EZ
- SHEILA CADAOAS, TREASURER
- Phone
- (808) 936-8058
- Website
- www.punacanoeclub.org
- Return prepared by
- RON DOLAN CPA & ASSOCIATES INC
Mission
PERPETUATE THE ANCIENT SPORT OF HAWAIIAN OUTRIGGER CANOE PADDLING THROUGH EDUCATIONAL AND TRAINING PROGRAMS INVOLVING NATIVE HAWAIIAN CULTURE AND OCEAN RELATED ACTIVITIES.
Program accomplishments
- (SEE ATTACHED STATEMENT)Expenses $56,298
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
- 82-0978767
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $70,352
- Income (IRS master file)
- $115,859
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $111,130 | $127,388 | $70,352 | IRS |
| 990-EZ | December 2024 | $101,999 | $112,878 | $86,610 | XML |
| 990-EZ | December 2023 | $144,937 | $123,136 | $97,489 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Louis P Mendonca | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Louis P Mendonca | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-0978767).
Questions about PUNA CANOE CLUB
- What is the EIN of PUNA CANOE CLUB?
- The employer identification number (EIN) of PUNA CANOE CLUB is 82-0978767.
- Is PUNA CANOE CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to PUNA CANOE CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUNA CANOE 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 PUNA CANOE CLUB 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 PUNA CANOE CLUB 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 PUNA CANOE CLUB?
- The 990-N for 2020 names Louis P Mendonca.
- Who are the officers and directors of PUNA CANOE CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does PUNA CANOE CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $111,130, expenses of $127,388 and total assets of $70,352 at year end.
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