Nonprofit · EIN 99-0218990
MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS
Tax-exempt · WAILUKU, HI 96793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $25,437 | $27,889 | -$2,452 | $243,585 | $0 | $243,585 |
| December 31, 2023 | 990-EZ | $4,959 | $22,894 | -$17,935 | $257,699 | $0 | $257,699 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,825
- Investment income
- $6,904
- Net gain from sales of assets
- $6,685
- Net income from fundraising events
- $10,023
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $27,889
Balance sheet and other
- Total assets, start of year
- $246,037
- Total assets, end of year
- $243,585
- Total liabilities, end of year
- $0
- Net assets, end of year
- $243,585
- Cash, savings and investments
- $34,818
- Gross receipts
- $45,526
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 |
|---|---|---|---|
| LEONARD OKA | DIRECTOR | 1 | $0 |
| JILL ROSS | DIRECTOR | 0.25 | $0 |
| MARK MIZUNO | TREASURER | 0.25 | $0 |
| ERIC YAMASHIGE | TREASURER | 0.25 | $0 |
| TED KESAJI | PRESIDENT | 0.25 | $0 |
| MARVIN TENGAN | DIRECTOR | 0.25 | $0 |
| FLOYD NAGOSHI | VICE PRESIDENT | 0.25 | $0 |
| WENDY HIGA | SECRETARY | 0.25 | $0 |
| FRANCINE LEE | DIRECTOR | 0.25 | $0 |
| ANDREW NAGATA | DIRECTOR | 0.25 | $0 |
| JANICE TOYAMA | DIRECTOR | 0.25 | $0 |
| BRIAN MOTO | DIRECTOR | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEONARD OKA | PRESIDENT | 1 | $0 |
| JILL ROSS | VICE PRESIDENT | 0.25 | $0 |
| MARK MIZUNO | TREASURER | 0.25 | $0 |
| ERIC YAMASHIGE | SECRETARY | 0.25 | $0 |
| GARY NAKAMA | DIRECTOR | 0.25 | $0 |
| TED KESAJI | DIRECTOR | 0.25 | $0 |
| MARVIN TENGAN | DIRECTOR | 0.25 | $0 |
| FLOYD NAGOSHI | DIRECTOR | 0.25 | $0 |
| JOHN MIZOGUCHI | DIRECTOR | 0.25 | $0 |
| WENDY HIGA | DIRECTOR | 0.25 | $0 |
| FRANCINE LEE | DIRECTOR | 0.25 | $0 |
| ANDREW NAGATA | DIRECTOR | 0.25 | $0 |
| JANICE TOYAMA | DIRECTOR | 0.5 | $0 |
| GLENN SHISHIDO | DIRECTOR | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 882, WAILUKU, HI 96793-0882
- In care of
- % RUSSELL YAMANE AND ASSOC CP
- Mailing address (990-N for 2024)
- C/O LEONARD OKA PO BOX 882, WAILUKU HI 96793
- Principal officer (990-N for 2024)
- LEONARD OKA, C/O LEONARD OKA PO BOX 882, WAILUKU HI 96793
- Signed the 990-EZ
- TED KESAJI, PRESIDENT
- Phone
- (808) 249-2163
- Return prepared by
- RUSSELL YAMANE & ASSOC CPAS INC
Mission
PERPETUATE THE LEGACY CREATED DURING WORLD WAR II BY THE 442ND REGIMENTAL COMBAT TEAM, THE 100TH BATTALION AND THE MILITARY INTELLIGENCE SERVICE, AND THE 1399TH; THE LEGACY OF NISEI VETERANS.
Program accomplishments
- PROGRAM SERVICE ACCOMPLISHMENTS: CONTINUE ONGOING PROJECT OF COMPILING ORAL HISTORIES, GATHERING MEMORABILIA & LITERATURE TO MEMORIALIZE AND PERPETUATE THE IDEALS AND HISTORY OF THE MEN OF THE 100TH BATTALION, 442ND RCT AND MILITARY INTELLIGENCE SERVICE DURING WWII, THE CULTURE AND HERITAGE OF THE NISEI VETERANS.
- PROGRAM SERVICE ACCOMPLISHMENTS: SCHOLARSHIP PROGRAM TO SUPPORT THE FAMILIES OF FALLEN COMRADES SERVING IN THE 100TH INFANTRY BATTALION, 442ND REGIMENTAL COMBAT TEAM, MILITARY INTELLIGENCE SERVICE AND THE 1399TH ENGINEERING BATTALION, COMRADES WHO WERE KILLED IN MILITARY SERVICE DURING WWII. THIS SCHOLARSHIP PROGRAM WAS LATER EXPANDED TO BENEFIT ANY MAUI HIGH SCHOOL SENIOR. A MAJOR CRITERIA WAS A PERSONAL STATEMENT BY EACH APPLICANT TO DESCRIBE THEIR UNDERSTANDING OF THE NISEI VETERAN'S CONTRIBUTION TO THE COMMUNITY AND HOW THEY MIGHT ALSO CONTRIBUTE TO THE BETTERMENT OF THE ISLAND COMMUNITY. THE INTENT WAS TO EDUCATE THE YOUTH IN OUR COMMUNITY ABOUT THE LEGACY LEFT BY THE NISEI SOLDIERS AND TO MAKE THEM UNDERSTAND THEIR ROLE IN PERPETUATING THIS LEGACY.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 99-0218990
- 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
- 1986
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A82Z)
- Assets (IRS master file)
- $243,585
- Income (IRS master file)
- $45,526
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $25,437 | $27,889 | $243,585 | XML |
| 990-N for 2024 Officer: LEONARD OKA | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $4,959 | $22,894 | $257,699 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: Leonard Oka | December 31, 2008 | ≤ $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 99-0218990).
Questions about MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS
- What is the EIN of MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS?
- The employer identification number (EIN) of MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS is 99-0218990.
- Is MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS 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 MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS 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 MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS?
- The 990-N for 2024 names LEONARD OKA.
- Who are the officers and directors of MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does MAUIS SONS AND DAUGHTERS OF THE NISEI VETERANS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $25,437, expenses of $27,889 and total assets of $243,585 at year end.
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