Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
William M Bill Ishida Endowment Tr
EIN 99-0257946 • 501(c)3 • Honolulu, HI
Profile
The organization's activities directly furthers the exempt purposes of the supported organization, Life Water Church, by providing monies for the support, education, and welfare of the associate pastors and for the general church purposes.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$101,538
Up $697 (+0.7%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$101,538
Up $697 (+0.7%) from 2022
Revenue
Up$3,257
Up $1,339 (+70%) from 2022
Expenses
Up$3,000
Up $1,000 (+50%) from 2022
Net Income
Up$257
Up $339 (+413%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $101,538
- Liabilities
- -
- Net assets
- $101,538
- Revenue
- $3,257
- Expenses
- $3,000
- Net income
- $257
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 5, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $3,257
Mission and Program Overview
Mission
To provide support to the church & associate pastors.
To provide support to the church and associate pastors.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| CONTRIBUTED 3,000 TO THE LIFE WATER CHURCH FOR THE SUPPORT, EDUCATION, AND WELFARE OF THE ASSOCIATE PASTORS AND FOR GENERAL CHURCH PURPOSES | $3,000 | $3,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LINCOLN J ISHIDA | Trustee | - | $0 | - | - |
| DALE L I SUEZAKI | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- William M Bill Ishida Endowment
- EIN
- 99-0257946
- Phone
- 8085953651
- Address
- 3270 KAOHINANI DRIVE, HONOLULU, HI 96817-1020
Signing Officer
- Name
- Lincoln J Ishida
- Title
- Trustee
- Phone
- 8085953651
- Signed
- 2025-05-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Desmond M Kotake CPA
- Address
- 1405 N KING ST STE 300, HONOLULU, HI 96817-4227
- Preparer
- Desmond M Kotake CPA
- Phone
- 8088488144
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I
“Line 4, other investment income: description of property: new york life 53036377 amount: 3,257 line 1, payment to affiliates: affiliate name: life water church affiliate address: p.o. Box 600 keakakekua, hi 96750 purpose of payment: to provide support to the church and associate pastors amount of payment: 3,000”
Form 990-ez, Part III
“Primary exempt purpose: to provide support to the church and associate pastors”
Form 990-ez, Part V
“Information regarding personal benefit contracts: the organization did not, during the year, receive any funds, directly, or indirectly, to pay premiumrs on a personal benefit contract. The organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract.”
Raw XML Appendix143 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LINCOLN J ISHIDA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8085953651 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3270 KAOHINANI DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96817 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 101281 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 101538 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 257 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 101281 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 101538 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 3000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 3257 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3257 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 101281 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 101538 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 101281 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 101538 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LINCOLN J ISHIDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DALE L I SUEZAKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE SUPPORT TO THE CHURCH AND ASSOCIATE PASTORS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CONTRIBUTED 3,000 TO THE LIFE WATER CHURCH FOR THE SUPPORT, EDUCATION, AND WELFARE OF THE ASSOCIATE PASTORS AND FOR GENERAL CHURCH PURPOSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 3000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 3000 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 3000 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 3000 |
| IRS990EZ/TotalRevenueAmt | 0 | 3257 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | LIFE WATER CHURCH IS THE ORGANIZATION'S SOLE SUPPORTED ORGANIZATION, TRUSTEES OF THE ORGANIZATION ARE MEMBERS OF THE SUPPORTED ORGANIZATION AND THE SUPPORTED ORGANIZATION CONTROLS THE ORGANIZATION THROUGH THE TRUSTEES. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | LIFE WATER CHURCH IS THE ORGANIZATION'S SOLE SUPPORTED ORGANIZATION. TRUSTEES OF THE ORGANIZATION ARE MEMBERS OF THE SUPPPORTED ORGANIZATION AND THE SUPPORTED ORGANIZATION CONTROLS THE ORGANIZATION THROUGH THE TRUSTEES. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHERS THE EXEMPT PURPOASE OF THE SUPPORTED ORGANIZATION (LIFE WATER CHURCH) BY PROVIDING MONIES FOR THE SUPPORT, EDUCATION AND WELFARE OF THE ASSICATE PASTORS AND FOR THE GENERAL CHURCH PURPOSES. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 3 | THE ORGANIZATION IS RESPONSIVE TO THE SUPPORTED ORGANIZATION SINCE THE TRUSTEES OF THE ORGANIZATION ARE MEMBERS OF THE SUPPORTED ORGANIZATION AND THE SUPPORTED ORGANIZATION CONTROLS THE ORGANIZATION THROUGH THE TRUSTEES. THE ORGANIZATION'S ACTIVITIES CONSTITUTE SUBSTANTIALLY ALL OF ITS ACTIVITIES AS ALL DISTRIBUTIONS GO TO THE SUPPORTED ORGANIZATION FOR THE PURPOSE STATED ABOVE. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION D, LINE 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION D, LINE 3 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION E, LINE 2A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 3 | PART IV, SECTION E, LINE 2B |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 990194502 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 3000 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | LIFE WATER CHURCH |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 0 | LIFE WATER CHURCH |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 3000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LINE 4, OTHER INVESTMENT INCOME: DESCRIPTION OF PROPERTY: NEW YORK LIFE 53036377 AMOUNT: 3,257 LINE 1, PAYMENT TO AFFILIATES: AFFILIATE NAME: LIFE WATER CHURCH AFFILIATE ADDRESS: P.O. BOX 600 KEAKAKEKUA, HI 96750 PURPOSE OF PAYMENT: TO PROVIDE SUPPORT TO THE CHURCH AND ASSOCIATE PASTORS AMOUNT OF PAYMENT: 3,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIMARY EXEMPT PURPOSE: TO PROVIDE SUPPORT TO THE CHURCH AND ASSOCIATE PASTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMRS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART V |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LINCOLN J ISHIDA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8085953651 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WILLIAM M BILL ISHIDA ENDOWMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WILL |
| ReturnHeader/Filer/EIN | 0 | 990257946 |
| ReturnHeader/Filer/PhoneNum | 0 | 8085953651 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3270 KAOHINANI DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 968171020 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990276359 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DESMOND M KOTAKE CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1405 N KING ST STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 968174227 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8088488144 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DESMOND M KOTAKE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-05T14:42:59-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.