Nonprofit · EIN 85-0983169
STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND
Tax-exempt (reinstated) · HONOLULU, HI 96819
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $64,149 | $106,529 | -$42,380 | $33,144 | – | $33,144 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $93,029
- Net income from fundraising events
- -$28,880
Expenses
- Grants and similar amounts paid
- $106,529
- Compensation of officers, directors and key employees
- $0
- Program services (functional)
- $106,529
Balance sheet and other
- Total assets, start of year
- $75,524
- Total assets, end of year
- $33,144
- Total liabilities, end of year
- –
- Net assets, end of year
- $33,144
- Cash, savings and investments
- $33,144
- Gross receipts
- $121,914
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT CAVACO | PRESIDENT | 1 | $0 |
| STEPHEN KEOGH | VICE PRESIDE | 1 | $0 |
| DEREK D PA | TREASURER | 1 | $0 |
| KENNISON NAGAHISA | SECRETARY | 1 | $0 |
| NICHOLAS SCHLAPAK | TREASURER | 1 | $0 |
| JAMES CORREA | HAWAII CHAPT | 1 | $0 |
| BOBBY LK THOMPSON | KAUAI CHAPTE | 1 | $0 |
| NICHOLAS KRAU | MAUI CHAPTER | 1 | $0 |
| SHAWN CAVACO | DIRECTOR AT | 1 | $0 |
| CARMEL HURLEY | DIRECTOR AT | 1 | $0 |
| MARK ARNOLD | DIRECTOR AT | 1 | $0 |
| JONATHAN FRYE | OAHU VICE CH | 1 | $0 |
| BENJAMIN NISHIMOTO | HAWAII CHAPT | 1 | $0 |
| BRIAN SILVA | KAUAI CHAPTE | 1 | $0 |
| JAMES MALONEY | HONOLULU VIC | 1 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN YK DODO | HAWAII VICE | 1 | $0 |
| KAMUELA MAWAE | MAUI VICE CH | 1 | $0 |
| MARVIN MILES | DIRECTOR AT | 1 | $0 |
| SEAN PHELAN | HAWAII CHAPT | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1717 HOE ST, HONOLULU, HI 96819-3125
- In care of
- % MALCOLM F LUTU
- Mailing address (990-N for 2020)
- 1717 Hoe Street, Honolulu HI 96819
- Principal officer (990-N for 2020)
- Malcolm Lutu, 986 Maniniholo Street, Honolulu HI 96825
- Signed the 990-EZ
- NICHOLAS SCHLAPAK, TREASURER
- Phone
- (808) 847-4676
- Website
- HTTPS://SHOPOHAWAII.ORG
- Return prepared by
- WIKOFF COMBS & CO LLC
Mission
THE CORPORATION'S PURPOSE IS TO COORDINATE, PROMOTE, AND HOLD CHARITABLE EVENTS AND ACTIVITIES IN HAWAII IN ORDER TO BENEFIT STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS (SHOPO) MEMBERS AND THEIR FAMILIES.
Program accomplishments
- PROVIDE FINANCIAL ASSISTANCE TO SHOPO MEMBERS AND THEIR FAMILIES. DURING THE YEAR, SHOPO PROVIDED ASSSITNACE TO APPROXIMATELY 15 MEMBERS OR THEIR FAMILIES.Expenses $106,529 · grants $106,529
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 85-0983169
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I60)
- Assets (IRS master file)
- $33,144
- Income (IRS master file)
- $121,914
Revocation and reinstatement
- Exemption revoked
- May 15, 2024
- Posted by the IRS
- August 12, 2024
- Reinstated
- Effective May 15, 2024
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $64,149 | $106,529 | $33,144 | XML |
| 990-N for 2020 Officer: Malcolm Lutu | December 31, 2020 | ≤ $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 85-0983169).
Questions about STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND
- What is the EIN of STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND?
- The employer identification number (EIN) of STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND is 85-0983169.
- Is STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2024 and reinstated it effective May 15, 2024.
- Are donations to STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND 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 STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND?
- The 990-N for 2020 names Malcolm Lutu.
- Who are the officers and directors of STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND?
- The 990-EZ for the year ended December 31, 2024 lists 19 people; 0 received compensation from the organization.
- How much revenue does STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS BENEVOLENT FUND have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $64,149, expenses of $106,529 and total assets of $33,144 at year end.
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