2025-10-25T13:36:23-04:00 2024-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-01-01 462653495 POHAKU PELEMAKA POHA 8089656585 13-3749 OLD KALAPANA ROAD PAHOA HI 96778 LEILA KEALOHA EXECUTIVE DIRECTOR 8089856585 2025-10-16 true true GRETCHEN KREMEYER P00768528 8082425002 2025-10-23 2024 2025-03-06 01:10:19Z YOSHITO L HOTE 13-3749 OLD KALAPANA RD PAHOA HI 96778 280366 false X POHAKUPELEMAKA.ORG X 2013 HI OUR MISSION IS TO PROTECT, PERPETUATE, AND ENHANCE: THE INTRINSIC QUALITIES OF THE LOWER PUNA AREA, NATIVE HAWAIIAN WELLBEING, AND THE TRANSMISSION OF INTERGENERATIONAL KNOWLEDGE AND PRACTICES IN PARTNERSHIP WITH COUNTY, STATE, GOVERNMENT, PUBLIC AND PRIVATE SECTORS. 7 7 3 258 0 44529 279126 0 19 1221 44529 280366 623 0 35452 176635 0 9360 9330 47803 44782 225061 -253 55305 36142 119691 28244 36142 91447 X OUR MISSION IS TO PROTECT, PERPETUATE, AND ENHANCE: THE INTRINSIC QUALITIES OF THE LOWER PUNA AREA, NATIVE HAWAIIAN WELLBEING, AND THE TRANSMISSION OF INTERGENERATIONAL KNOWLEDGE AND PRACTICES IN PARTNERSHIP WITH COUNTY, STATE, GOVERNMENT, PUBLIC AND PRIVATE SECTORS. false false 43491 623 NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS. 43491 HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS. 43490 EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025. 43490 KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION. 43490 173962 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 3 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false false true false false HI X POHAKU PELEMAKA 8089656585 13-3749 OLD KALAPANA ROAD PAHOA HI 96778 LEILA KEALOHA EXECUTIVE DI 40.00 X X 79445 0 5283 YOSHITO L HOTE PRESIDENT 8.00 X X 0 0 0 MICHAEL KYSER JR VICE PRESIDE 12.00 X X 0 0 0 JENNIFER WAIPA TREASURER 4.00 X X 0 0 0 LEAH GOUKER SECRETARY 8.00 X X 0 0 0 LEINA'ALA KEALOHA DIRECTOR 4.00 X 0 0 0 GEORGETTE KYSER DIRECTOR 4.00 X 0 0 0 MAKANI GREGG PAST TREASUR 4.00 X X 0 0 0 79445 5283 false false false 175649 103477 279126 19 19 OTHER INCOME 900099 1221 1221 1221 280366 1240 623 623 84727 67782 12709 4236 79356 63485 11903 3968 12552 10041 1883 628 73 11 62 1980 1386 495 99 866 649 217 3339 3005 334 4569 2284 2285 951 666 190 95 2104 421 1683 10691 6415 4276 1725 862 863 SUPPLIES AND MATERIALS 13289 10631 2658 MEMBERSHIPS/SUBSCRIPTIONS 3475 1737 1738 HONORARIUMS 2640 2640 PER DIEM 1093 820 273 1008 504 504 225061 173962 41739 9360 35656 41384 486 78307 36142 119691 100 28144 0 28244 X 36142 91447 36142 91447 36142 119691 55305 X false false false X 45933 44529 279126 369588 45933 44529 279126 369588 369588 19 19 221 221 369828 0.99940 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO PROTECT, PERPETUATE, AND ENHANCE: THE INTRINSIC QUALITIES OF THE LOWER PUNA AREA, NATIVE HAWAIIAN WELLBEING, AND THE TRANSMISSION OF INTERGENERATIONAL KNOWLEDGE AND PRACTICES IN PARTNERSHIP WITH COUNTY, STATE, GOVERNMENT, PUBLIC AND PRIVATE SECTORS. FORM 990, PAGE 2, PART III, LINE 4A NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS. FORM 990, PAGE 2, PART III, LINE 4B HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS. FORM 990, PAGE 2, PART III, LINE 4C EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025. FORM 990, PAGE 2, PART III, LINE 4D KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. BOARD MEMBERS RECEIVE A COPY AFTER THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD REVIEWS COMPENSATION FOR COMPARABLE ORGANIZATIONS AND THE ANNUAL BUDGET WHEN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.