Nonprofit · EIN 01-0958081
HIKAALANI
Tax-exempt (reinstated) · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $110,591 | $102,940 | $7,651 | $21,027 | $0 | $21,027 |
| December 31, 2023 | 990-EZ | $73,445 | $73,346 | $99 | $13,376 | $0 | $13,376 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $35,300
- Program service revenue
- $75,291
Expenses
- Grants and similar amounts paid
- $3,760
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $256
- Other expenses
- $98,924
- Program services (functional)
- $48,161
Balance sheet and other
- Total assets, start of year
- $13,376
- Total assets, end of year
- $21,027
- Total liabilities, end of year
- $0
- Net assets, end of year
- $21,027
- Cash, savings and investments
- $21,027
- Gross receipts
- $110,591
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELODY KAPILIALOHA MACKENZIE | PRESIDENT | 2 | $0 |
| KAHULU DE SANTOS | VICE PRESIDENT | 2 | $0 |
| RESHA MOMILANI RAMOLETE | SECRETARY | 2 | $0 |
| TIERNEY HOKU MORIKAWA ROSTRON | TREASURER | 2 | $0 |
| KAUKA DE SILVA | DIRECTOR | 2 | $0 |
| LANI MAA LAPILIO | DIRECTOR | 2 | $0 |
| MAPUANA DE SILVA | CULTURAL ADVISOR/EXEC DIRE | 2 | $0 |
| CHARLENE KAOLU LUNING | ADMINISTRATIVE DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAUKA DE SILVA | DIRECTOR | 2 | $0 |
| LANI MAA LAPILIO | DIRECTOR | 2 | $0 |
| MAPUANA DE SILVA | CULTURAL ADVISOR/EXEC DIRE | 2 | $0 |
| MELODY KAPILIALOHA MACKENZIE | PRESIDENT | 2 | $0 |
| KAHULU DE SANTOS | VICE PRESIDENT | 2 | $0 |
| RESHA MOMILANI RAMOLETE | SECRETARY | 2 | $0 |
| TIERNEY HOKU MORIKAWA ROSTRON | TREASURER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1015 AOLOA PL APT 241, KAILUA, HI 96734-5211
- Mailing address (990-N for 2015)
- PO Box 342020, Kailua HI 96734
- Principal officer (990-N for 2015)
- Charlene Ka'olu Luning, 1015 Aoloa Pl Apt 241, Kailua HI 96734
- Signed the 990-EZ
- MELODY K MACKENZIE, PRESIDENT
- Phone
- (808) 554-5868
- Website
- hikaalani.website
- Return prepared by
- KKDLY LLC
Mission
OUR MISSION IS TO REESTABLISH CENTERS OF STEWARDSHIP AND LEARNING AT STORIED PLACES IN THE AHUPUA'A OF KAILUA WHERE WE CAN AGAIN GATHER, AS HAWAIIANS DID IN CENTURIES PAST, TO PRACTICE THE CULTURE THAT SUSTAINS AND DEFINES US. OUR VISION IS ONE OF A THRIVING HAWAIIAN CULTURAL PRESENCE IN KAILUA OF A COMMUNITY GUIDED BY MASTER TEACHERS DEDICATED TO SHARING THE 'IKE OF OUR KUPUNA AT SITES OF ABIDING ANCESTRAL SIGNIFICANCE.
Program accomplishments
- HALAU MOHALA ILIMA - HOLOMUA KA NO'EAU: CONCERT - EDUCATION AT LEEWARD COMMUNITY COLLEGE. APPROXIMATE NUMBER IN ATTENDANCE: 500 PAXExpenses $13,075
- HALAU MOHALA ILIMA - HO'OLAUNA PU KAKOU: CONCERT-GATHERING AT KING INTERMEDIATE SCHOOL. APPROXIMATE NUMBER IN ATTENDANCE: 800 PAXExpenses $19,804
- HALAU MOHALA ILIMA - HO'IKE MERRIE MONARCH 2024 PROGRAM PREPARATION. APPROXIMATE NUMBER OF PARTICIPANTS: 150 PAXExpenses $11,362
- HALAU MOHALA ILIMAExpenses $3,920
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 01-0958081
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $21,027
- Income (IRS master file)
- $110,591
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 12, 2013
- Reinstated
- Effective May 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $110,591 | $102,940 | $21,027 | XML |
| 990-EZ | December 2023 | $73,445 | $73,346 | $13,376 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Charlene Ka'olu Luning | December 31, 2015 | ≤ $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 01-0958081).
Questions about HIKAALANI
- What is the EIN of HIKAALANI?
- The employer identification number (EIN) of HIKAALANI is 01-0958081.
- Is HIKAALANI tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to HIKAALANI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HIKAALANI file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HIKAALANI due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIKAALANI last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of HIKAALANI?
- The 990-N for 2015 names Charlene Ka'olu Luning.
- Who are the officers and directors of HIKAALANI?
- The 990-EZ for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does HIKAALANI have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $110,591, expenses of $102,940 and total assets of $21,027 at year end.
Other nonprofits in KAILUA
- KAMAAINA CARE INC EIN 99-0261935 · last filed 990 for 2025
- SEAGULL SCHOOLS INC EIN 99-0155163 · last filed 990 for 2025
- HAWAII WORKFORCE PIPELINE INC EIN 85-1664697 · last filed 990 for 2024
- PARENT PARTICIPATION NURSERY SCHOOL EIN 99-0148715 · last filed 990 for 2025
- HAWAII INTERSCHOLASTIC ATHLETIC DIRECTORS ASSOCIATION EIN 84-4863941 · last filed 990-EZ for 2024
- HAWAII EDUCATION OF THE ARTS INC EIN 20-2597039 · last filed 990-EZ for 2024
- MAPUNAWAI INC EIN 92-3149470 · last filed 990-PF for 2024
- KAUAI HIGH SCHOOL FOUNDATION EIN 36-4645219 · last filed 990-EZ for 2025