Nonprofit · EIN 87-4709530
OPU WAIALUA CORP
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $5,371 | -$5,371 | $6,195 | $35,322 | -$29,127 |
| December 31, 2024 | 990 | $5,236 | $49,609 | -$44,373 | $5,756 | $29,512 | -$23,756 |
| December 31, 2023 | 990 | $78,947 | $60,478 | $18,469 | $54,936 | $34,319 | $20,617 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- 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
- $4,454
- Program services (functional)
- $4,480
- Management and general (functional)
- $891
Balance sheet and other
- Total assets, start of year
- $5,756
- Total assets, end of year
- $6,195
- Total liabilities, end of year
- $35,322
- Net assets, end of year
- -$29,127
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2023
- 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 |
|---|---|---|---|
| RIDGE SOUZA | DIRECTOR/PRESIDENT Trustee or director, Officer | 12 | $0 |
| MING-LI WANG | DIRECTOR/VICE PRESIDENT Trustee or director, Officer | 12 | $0 |
| REYN SUGAI | DIRECTOR/TREASURY Trustee or director, Officer | 4 | $0 |
| MICHAEL ROBICHAUX | DIRECTOR/SECRETARY Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RIDGE SOUZA | DIRECTOR/PRESIDENT Trustee or director, Officer | 12 | $0 |
| MING-LI WANG | DIRECTOR/VICE PRESIDENT Trustee or director, Officer | 12 | $0 |
| REYN SUGAI | DIRECTOR/TREASURY Trustee or director, Officer | 4 | $0 |
| MICHAEL ROBICHAUX | DIRECTOR/SECRETARY Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RIDGE SOUZA | DIRECTOR/PRESIDENT Trustee or director, Officer | 12 | $0 |
| MING-LI WANG | DIRECTOR/VICE PRESIDENT Trustee or director, Officer | 12 | $0 |
| REYN SUGAI | DIRECTOR/TREASURY Trustee or director, Officer | 4 | $0 |
| MICHAEL ROBICHAUX | DIRECTOR/SECRETARY Trustee or director, Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 3165 WAIALAE AVENUE SUITE 200, HONOLULU, HI 96816-1501
- Principal officer (990 for 2025)
- RIDGE SOUZA, 3165 WAIALAE AVENUE SUITE 200, HONOLULU, HI 96816
- Signed the 990
- RIDGE SOUZA, PRESIDENT
- Phone
- (808) 358-0164
- Return prepared by
- BUSINESS TAX ADVISORS HAWAII LLP
Mission
TO DEVELOP, OWN AND OPERATE A WASTEWATER SYSTEM TO SERVE RESIDENTIAL PROPERTIES WITHIN THE WAIALUA COMMUNITY. TO REDUCE THE QUANTITY OF ON-SITE SEWAGE DISPOSAL SYSTEMS IN THE WAIALUA SUBDISTRICT.
Program accomplishments
- TO REDUCE THE QUANTITY OF ON-SITE SEWAGE DISPOSAL SYSTEMS IN THE WAIALUA SUBDISTRICT.Expenses $4,480
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 | 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
- 87-4709530
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $6,195
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $0 | $5,371 | $6,195 | XML |
| 990 | December 2024 | $5,236 | $49,609 | $5,756 | XML |
| 990 | December 2023 | $78,947 | $60,478 | $54,936 | XML |
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 87-4709530).
Questions about OPU WAIALUA CORP
- What is the EIN of OPU WAIALUA CORP?
- The employer identification number (EIN) of OPU WAIALUA CORP is 87-4709530.
- Is OPU WAIALUA CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2024.
- Are donations to OPU WAIALUA CORP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OPU WAIALUA CORP file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of OPU WAIALUA CORP 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 OPU WAIALUA CORP 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 OPU WAIALUA CORP?
- The 990 for the year ended December 31, 2025 names RIDGE SOUZA.
- Who are the officers and directors of OPU WAIALUA CORP?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does OPU WAIALUA CORP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $5,371 and total assets of $6,195 at year end.
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