Nonprofit · EIN 82-2695304
HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY
Tax-exempt · WAIKOLOA, HI 96738
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $691,840 | $193,152 | $498,688 | $771,568 | $0 | $771,568 |
| December 31, 2024 | 990 | $6,505 | $16,059 | -$9,554 | $272,880 | $0 | $272,880 |
| December 31, 2023 | 990 | $109,542 | $46,963 | $62,579 | $282,434 | $0 | $282,434 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $691,840
- of which government grants
- $641,732
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $789
- Occupancy
- $650
- Program services (functional)
- $193,152
Balance sheet and other
- Total assets, start of year
- $272,880
- Total assets, end of year
- $771,568
- Total liabilities, end of year
- $0
- Net assets, end of year
- $771,568
- Land, buildings and equipment
- $412,922
- Net assets without donor restrictions
- $771,568
- Gross receipts
- $691,840
- Employees
- 0
- Year formed
- 2019
- 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 |
|---|---|---|---|
| Peter S Hoffmann | Board Chair and Treasurer Trustee or director | 12 | $0 |
| Michael Matsukawa | President Trustee or director | 2 | $0 |
| Phil Tinguely | Board Member Trustee or director | 1 | $0 |
| Loretta Wickenden | Executive Director Trustee or director | 10 | $0 |
| Eric Jacobsen | Board Member Trustee or director | 1 | $0 |
| Patrick Hurney | Board Member Trustee or director | 1 | $0 |
| Jonathan Grayson | Board Member Trustee or director | 1 | $0 |
| Stanson Chartrand | Homeowner Representative Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Peter S Hoffmann | Board Chair and Treasurer Trustee or director | 12 | $0 |
| Michael Matsukawa | President Trustee or director | 2 | $0 |
| Phil Tinguely | Board Member Trustee or director | 1 | $0 |
| Eric Jacobsen | Board Member Trustee or director | 1 | $0 |
| Patrick Hurney | Board Member Trustee or director | 1 | $0 |
| Jonathan Grayson | Board Member Trustee or director | 1 | $0 |
| Stanson Chartrand | Homeowner Representative Trustee or director | 0 | $0 |
| Loretta Wickenden | Executive Director Trustee or director, Officer, Highest-paid employee | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patrick Hurney | Board Member Trustee or director | 1 | $0 |
| Eric Jacobsen | Board Member Trustee or director | 1 | $0 |
| Janet Kei Mohr | Board Member Trustee or director | 1 | $0 |
| Jonathan Grayson | Board Member Trustee or director | 1 | $0 |
| Michael Matsukawa | President Trustee or director | 2 | $0 |
| Phil Tinguely | Board Member Trustee or director | 1 | $0 |
| Loretta Wickenden | Secretary Trustee or director | 1 | $0 |
| Peter S Hoffmann | Executive Director Officer, Highest-paid employee | 12 | $0 |
Address and contacts
- Address (IRS master file)
- 68-1783 LUA KULA PL, WAIKOLOA, HI 96738-5511
- In care of
- % PETER S HOFFMANN
- Mailing address (990-N for 2019)
- 68-1783 Lua Kula Place, Waikoloa HI 96738
- Principal officer (990 for 2025)
- Loretta Wickenden, 55-3415 Akoni Pule Hwy, Kapaau, HI 96755
- Principal officer (990-N for 2019)
- Michael Matsukawa, 75-5751 Kuakini Highway, Kona HI 96745
- Signed the 990
- PETER S HOFFMANN, Board Chair
- Return prepared by
- Pacific Breeze Financial
Mission
To secure and preserve a permanent supply of affordable housing alternatives for low and moderate income households in Hawaii County.
Program accomplishments
- Obtained a grant of land parcels and funding to move forward with program.Expenses $193,152 · grants $641,732 · revenue $50,093
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
- 82-2695304
- 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 or 990-EZ
- Category (NTEE)
- Housing and shelter (L80)
- Assets (IRS master file)
- $771,568
- Income (IRS master file)
- $691,840
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $691,840 | $193,152 | $771,568 | XML |
| 990 | December 2024 | $6,505 | $16,059 | $272,880 | XML |
| 990 | December 2023 | $109,542 | $46,963 | $282,434 | XML |
| 990 | December 2022 | $12,861 | $27,197 | $372,652 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Michael Matsukawa | 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 82-2695304).
Questions about HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY
- What is the EIN of HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY?
- The employer identification number (EIN) of HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY is 82-2695304.
- Is HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY 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 HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY 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 HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY 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 HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY?
- The 990 for the year ended December 31, 2025 names Loretta Wickenden.
- Who are the officers and directors of HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $691,840, expenses of $193,152 and total assets of $771,568 at year end.
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- HAWAII KEIKI MUSEUM EIN 86-2171601 · last filed 990 for 2025
- WAIKOLOA BEACH ASSOCIATION EIN 99-0209391 · last filed 990 for 2025
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