Nonprofit · EIN 82-1691368
FRIENDS OF WAIPAHU HIGH SCHOOL
Tax-exempt · WAIPAHU, HI 96797
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $45,525 | $35,211 | $10,314 | $283,335 | $6,798 | $276,537 |
| December 31, 2023 | 990 | $172,334 | $41,628 | $130,706 | $272,844 | $6,621 | $266,223 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $43,937
- Program service revenue
- $0
- Investment income
- $1,588
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $27,885
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $523
- Accounting fees
- $4,712
- Program services (functional)
- $27,885
- Management and general (functional)
- $7,326
Balance sheet and other
- Total assets, start of year
- $272,844
- Total assets, end of year
- $283,335
- Total liabilities, end of year
- $6,798
- Net assets, end of year
- $276,537
- Net assets without donor restrictions
- $176,333
- Net assets with donor restrictions
- $100,204
- Gross receipts
- $45,525
- Employees
- 0
- Volunteers
- 10
- Year formed
- 2017
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EVALANI PANDARAOAN | PRESIDENT Trustee or director, Officer | 3 | $0 |
| STEVE MIYASHIRO | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| CESCELI NAKAMURA | SECRETARY Trustee or director, Officer | 3 | $0 |
| JESSICA ENOS | TREASURER Trustee or director, Officer | 2 | $0 |
| SANDRA YORONG | DIRECTOR Trustee or director | 2 | $0 |
| JANEL HORIUCHI | DIRECTOR Trustee or director | 3 | $0 |
| WADE KODAMA | DIRECTOR Trustee or director | 0.5 | $0 |
| MCERL DAVE ANDRES | DIRECTOR Trustee or director | 0.5 | $0 |
| CINDI DANG | DIRECTOR Trustee or director | 0.5 | $0 |
| RANDALL LIBRAMONTE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA YORONG | PRESIDENT Trustee or director, Officer | 3 | $0 |
| STEVE MIYASHIRO | VICE PRESIDE Trustee or director, Officer | 3 | $0 |
| CESCELI NAKAMURA | SECRETARY Trustee or director, Officer | 3 | $0 |
| JANEL HORIUCHI | TREASURER Trustee or director, Officer | 3 | $0 |
| JESSICA ENOS | DIRECTOR Trustee or director | 2 | $0 |
| EDWARD KUBO JR | DIRECTOR Trustee or director | 1 | $0 |
| WADE KODAMA | DIRECTOR Trustee or director | 0.5 | $0 |
| EVALANI PANDARAOAN | DIRECTOR Trustee or director | 0.5 | $0 |
| MCERL DAVE ANDRES | DIRECTOR Trustee or director | 0.5 | $0 |
| CINDI DANG | DIRECTOR Trustee or director | 0.5 | $0 |
| RANDALL LIBRAMONTE | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 971363, WAIPAHU, HI 96797-8203
- In care of
- % JANEL HORIUCHI
- Mailing address (990-N for 2020)
- PO Box 971363, Waipahu HI 96797
- Principal officer (990 for 2024)
- EVALANI PANDARAOAN
- Principal officer (990-N for 2020)
- Jessica Enos, 94-1004 Palaiki Street, Waipahu HI 96797
- Signed the 990
- JESSICA ENOS, TREASURER
- Phone
- (808) 328-7414
- Return prepared by
- WIKOFF COMBS & CO LLC
Mission
TO PROVIDE EDUCATIONAL SUPPORT TO THE STUDENTS AND FACULTY OF WAIPAHU HIGH SCHOOL. THE CORPORATION IS DESIGNED TO PROMOTE THE LEARNING EXPERIENCES AND OPPORTUNITIES AVAILABLE TO THE STUDENTS OF WAIPAHU HIGH SCHOOL BY PROVIDING FINANCIAL SUPPORT TO THESE STUDENTS, FACULTY, AND PROGRAMS.
Program accomplishments
- FINANCIAL SUPPORT TO THE STUDENTS AND FACULTY OF WAIPAHU HIGH SCHOOL AND THE SCHOOL'S PROGRAMS.Expenses $27,885 · grants $27,885
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 | Not 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
- 82-1691368
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $283,335
- Income (IRS master file)
- $45,525
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $45,525 | $35,211 | $283,335 | XML |
| 990 | December 2023 | $172,334 | $41,628 | $272,844 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jessica Enos | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jessica Enos | 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 82-1691368).
Questions about FRIENDS OF WAIPAHU HIGH SCHOOL
- What is the EIN of FRIENDS OF WAIPAHU HIGH SCHOOL?
- The employer identification number (EIN) of FRIENDS OF WAIPAHU HIGH SCHOOL is 82-1691368.
- Is FRIENDS OF WAIPAHU HIGH SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to FRIENDS OF WAIPAHU HIGH SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF WAIPAHU HIGH SCHOOL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF WAIPAHU HIGH SCHOOL due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF WAIPAHU HIGH SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRIENDS OF WAIPAHU HIGH SCHOOL?
- The 990 for the year ended December 31, 2024 names EVALANI PANDARAOAN.
- Who are the officers and directors of FRIENDS OF WAIPAHU HIGH SCHOOL?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF WAIPAHU HIGH SCHOOL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $45,525, expenses of $35,211 and total assets of $283,335 at year end.
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