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Leilani Community Association

Not tax-deductible

Pahoa, HI501(c)(4) EIN 99-0140578Revenue $295K in FY2025Latest return filed Feb 13, 2026

On file with the IRSleilaniestates.org13-3441 Moku St, 96778-8338 · Pahoa, HITax-exempt since Feb 1971

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To maintain the quality of roads and Community assets.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
94¢ of each $1 spent went to programs.
Run by 15 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $66K a year · 21% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
15 mo
of spending, in cash
Looks good: 15.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 3 voting members
Worth a look: 1 of 3 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$295K
-5% vs prior year
Spent
$269K
To programs
94%
Net assets
$549K
By yearFY2020–FY2025
Revenue
$295K
FY2025▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$248K
FY2021$308K
FY2022$314K
FY2023$356K
FY2024$311K
FY2025$295K
Expenses
$269K
FY2025▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$320K
FY2021$366K
FY2022$670K
FY2023$377K
FY2024$224K
FY2025$269K
Net assets
$549K
FY2025▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$870K
FY2021$811K
FY2022$455K
FY2023$435K
FY2024$522K
FY2025$549K

From the FY2025 Form 990 (year ending March 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $253K Management & general 6% · $16K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Alan Morrow
President/Tr
$0Pt VII · Sec A
Janet Morrow
Vice Preside
$0Pt VII · Sec A
Rod Kindel
Secretary
$0Pt VII · Sec A
See Leilani Community Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintains roads and community assets to ensure quality.

Questions for Leilani Community Association

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1 program · $253K · in their own filed words · FY2024
01

The association maintained all facilities and grounds for the community.

$253Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$295K
Ln 12
Fees for servicesLn 2g$271K
Other incomeLn 4–11$24K
Investment incomeLn 3$678
Money outPt IX
$269K
Ln 25
Programscol B$253K
Managementcol C$16K
Owns and owesPt X
$549K
net assets · Ln 32
Cash and savingsLn 1–2$335K
Total assetsLn 16$549K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$271K
Investment incomeLn 3$678
Other incomeLn 4–11$24K
Total revenueLn 12$295K
Assets in detailPt X, end of year
CashLn 1$231K
SavingsLn 2$104K
Cash and savings togetherLn 1–2$335K
Land, buildings, equipmentLn 10c$214K
Total assetsLn 16$549K
LiabilitiesLn 26$0
Net assetsLn 32$549K
OperationsPt I, VI
EmployeesI 53
VolunteersI 615
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$327K$335K
Land, buildings, equipmentLn 10c$195K$214K
Total assetsLn 16$522K$549K
LiabilitiesLn 26$0$0
Net assetsLn 32$522K$549K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$92K$92K
Other employee benefitsLn 9$26K$26K
Payroll taxesLn 10$7K$7K
Legal feesLn 11b$37K$37K
Accounting feesLn 11c$11K$6K$6K
Office expensesLn 13$15K$7K$7K
Depreciation, depletion and amortizationLn 22$18K$18K
InsuranceLn 23$36K$36K
Other expenses (24a–d)Ln 24$27K$24K$3K
Total functional expensesLn 25$269K$253K$16K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 13, 2026 $295K$269K$27K$549K 990 PDF
FY2024Filed with the IRS Nov 18, 2024 $311K$224K$87K$522K 990 PDF
FY2023Filed with the IRS Nov 18, 2024 $356K$377K−$20K$435K 990 PDF
FY2022Filed with the IRS Feb 14, 2023 $314K$670K−$356K$455K 990 PDF
FY2021Filed with the IRS Dec 6, 2021 $308K$366K−$58K$811K 990 PDF
FY2020Filed with the IRS Feb 15, 2021 $248K$320K−$72K$870K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $295,313 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $287,231$270,830
I-10 Investment incomePrior year $340$678
I-11 Other revenuePrior year $23,805$23,805
I-12 Total revenuePrior year $311,376$295,313
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $118,310$124,836
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $106,179$143,896
I-18 Total expensesPrior year $224,489$268,732
I-19 Revenue less expensesPrior year $86,887$26,581
Part VI · Governance 1 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $295,313 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $270,830$270,830
VIII-3 Investment incomeExcluded from tax $678$678
VIII-6 Net rental income or lossExcluded from tax $23,805$23,805
VIII-12 Total revenueRelated to mission $270,830 · Excluded from tax $24,483$295,313
Part IX · Statement of functional expenses $268,732 across 9 lines filed
IX-7 Other salaries and wagesPrograms $92,281$92,281
IX-9 Other employee benefitsPrograms $25,853$25,853
IX-10 Payroll taxesPrograms $6,702$6,702
IX-11b Legal feesPrograms $37,113$37,113
IX-11c Accounting feesPrograms $5,586 · Management $5,587$11,173
IX-13 Office expensesPrograms $7,262 · Management $7,263$14,525
IX-22 Depreciation, depletion and amortizationPrograms $18,257$18,257
IX-23 InsurancePrograms $36,096$36,096
IX-24 Other expenses (24a–d)Programs $24,058 · Management $2,674$26,732
IX-25 Total functional expensesPrograms $253,208 · Management $15,524 · Fundraising $0$268,732
Part X · Balance sheet $548,511 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $234,722$230,840
X-2 Savings and temporary cash investmentsStart of year $91,940$104,049
X-10c Land, buildings and equipment, netStart of year $195,268$213,622
X-16 Total assetsStart of year $521,930$548,511
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $521,930$548,511
X-32 Total net assets or fund balancesStart of year $521,930$548,511
X-33 Total liabilities and net assetsStart of year $521,930$548,511
Part XI · Reconciliation of net assets $548,511 net assets at year end
XI-1 Total revenue$295,313
XI-2 Total expenses$268,732
XI-3 Revenue less expenses$26,581
XI-4 Net assets at start of year$521,930
XI-10 Net assets at end of year$548,511

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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