Nonprofit · EIN 02-0556883
MA KA HANA KA IKE BUILDING PROGRAM
Tax-exempt · HANA, HI 96713
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,626,109 | $2,594,018 | $32,091 | $4,062,314 | $324,235 | $3,738,079 |
| June 30, 2024 | 990 | $5,221,757 | $1,993,236 | $3,228,521 | $3,854,387 | $192,730 | $3,661,657 |
| June 30, 2023 | 990 | $1,770,266 | $1,802,690 | -$32,424 | $573,378 | $140,242 | $433,136 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,458,070
- of which government grants
- $949,167
- Program service revenue
- $71,207
- Investment income
- $96,832
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $99,115
- Other salaries and wages
- $1,137,325
- Salaries, compensation and benefits (total)
- $1,573,815
- Professional fundraising fees
- $0
- Accounting fees
- $28,960
- Occupancy
- $30,898
- Travel
- $39,886
- Depreciation
- $45,222
- Program services (functional)
- $2,093,197
- Management and general (functional)
- $333,996
- Fundraising (functional)
- $166,825
Balance sheet and other
- Total assets, start of year
- $3,854,387
- Total assets, end of year
- $4,062,314
- Total liabilities, end of year
- $324,235
- Net assets, end of year
- $3,738,079
- Land, buildings and equipment
- $158,649
- Net assets without donor restrictions
- $3,638,089
- Net assets with donor restrictions
- $99,990
- Gross receipts
- $2,626,109
- Employees
- 83
- Volunteers
- 120
- Year formed
- 2001
- State of legal domicile
- HI
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 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIPOA RICHARDS-KAHALEUAHI | EXECUTIVE DI Officer | 40 | $91,238 | $7,878 |
| KATHLEEN STREET | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KAIMANA CABEBE | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| POHAKAWAI'IPU'UHAOA KANAKA'OLE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DEGE O'CONNELL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIPOA KAHALEUAHI | EXECUTIVE DI Officer | 40 | $80,625 | $7,183 |
| KATHLEEN STREET | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KAIMANA CABEBE | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| POHAKAWAI'IPU'UHAOA KANAKA'OLE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| HUAKANE MEDEIROS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DEGE O'CONNELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAMAUI AIONA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KATHLEEN STREET | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| POHAKAWAI'IPU'UHAOA KANAKA'OLE | SECRETARY Trustee or director, Officer | 1 | $0 |
| HUAKANE MEDEIROS | TREASURER Trustee or director, Officer | 1 | $0 |
| DEGE O'CONNEL | DIRECTOR Trustee or director | 1 | $0 |
| KAIMANA CABEBE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 968, HANA, HI 96713-0968
- In care of
- % RICK RUTIZ
- Principal officer (990 for 2024)
- LIPOA RICHARDS-KAHALEUAHI, PO BOX 968, HANA, HI 96713
- Signed the 990
- LIPOA RICHARDS-KAHALEUAHI, EXECUTIVE DIRECTOR
- Phone
- (808) 248-8581
- Website
- HANABUILD.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
TO PROVIDE AT RISK HANA, MAUI YOUTH A WAY TO LEARN AS WELL AS BUILD THEIR SELF ESTEEM AND SHOW THEM THEY HAVE THE POWER TO CHANGE THEIR FUTURE.
Program accomplishments
- BUILDING PROGRAM. THE BUILDING PROGRAM CONSISTS OF A HANDS-ON LEARNING PROGRAM USING TOOLS AND PROVIDING MEANINGFUL WORK EXPERIENCE. PARTICIPANTS WERE EXPOSED TO ALL FACETS OF THE BUILDING TRADE INDUSTRY INCLUDING INSTALLING PV AND HOT WATER SOLAR DEVICES AS WELL AS GENERAL BUILDING CONSTRUCTION.Expenses $738,347 · revenue $71,207
- COMMUNITY FARM. THE ORGANIZATION APPLIES ITS HANDS-ON TEACHING APPROACH TO AN AGRICULTURAL SETTING THROUGH HANA'S FIRST COMMUNITY FARM. MAHELE FARM BRINGS TOGETHER COMMUNITY MEMBERS OF ALL AGES TO LEARN THE SKILLS OF ORGANIC FOOD PRODUCTION AND SELF-SUSTENANCE.Expenses $516,546
- CULINARY EDUCATION THE KAHU 'AI PONO CULINARY EDUCATION PROGRAM IS DESIGNED TO SUPPORT STUDENTS AND APPRENTICES AS THEY WORK TO ATTAIN SPECIFIC SKILLS FOR PROCESSING 'AINA-BASED, LOCAL FOODS, AND AN APPRECIATION FOR HEALTHY FOODS. THE PREPARATION OF VALUE-ADDED PRODUCTS AND SPECIALTIES TAPS INTO GENERATIONS-OLD KNOWLEDGE, GROUNDS AND CONNECTS YOUTH TO NATIVE HAWAIIAN CULTURE, AND PREPARES THEM FOR CAREER OPPORTUNITIES SUPPORTING LOCAL AGRICULTURE.Expenses $511,184
- MALAMA HALOA. OUR MALAMA HALOA PROGRAM RECONNECTS YOUTH AND THEIR OHANA WITH TRADITIONAL NATIVE HAWAIIAN FOODS AND THE CULTURAL PRACTICES SURROUNDING THEM, USING THESE ACTIVITIES: KU'I 'AI SESSIONS AT HANA SCHOOL WHERE STUDENTS HAND POUND TARO INTO TRADITIONAL PA'I'AI, KAPA MAKING, AND MAKAHIKI SEASON CEREMONY AND GAMES. COMMUNITY MEMBERS, STAFF, AND STUDENTS ALSO PARTICIPATE IN POI BOARD AND STONE CARVING WORKSHOPS. THROUGH THE GUIDANCE OF KUPUNA AND GENERATIONAL KALO FARMERS, THIS PROGRAM HELPED TO RESTORE OVER 30 WETLAND KALO PATCHES IN WAILUA NUI.Expenses $327,120
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0556883
- 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
- 2002
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O99)
- Assets (IRS master file)
- $4,062,314
- Income (IRS master file)
- $2,626,109
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,626,109 | $2,594,018 | $4,062,314 | IRS |
| 990 | June 2024 | $5,221,757 | $1,993,236 | $3,854,387 | IRS |
| 990 | June 2023 | $1,770,266 | $1,802,690 | $573,378 | XML |
| 990 | June 2022 | $1,801,161 | $1,337,467 | $571,328 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
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 02-0556883).
Questions about MA KA HANA KA IKE BUILDING PROGRAM
- What is the EIN of MA KA HANA KA IKE BUILDING PROGRAM?
- The employer identification number (EIN) of MA KA HANA KA IKE BUILDING PROGRAM is 02-0556883.
- Is MA KA HANA KA IKE BUILDING PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to MA KA HANA KA IKE BUILDING PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MA KA HANA KA IKE BUILDING PROGRAM 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 MA KA HANA KA IKE BUILDING PROGRAM due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MA KA HANA KA IKE BUILDING PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MA KA HANA KA IKE BUILDING PROGRAM?
- The 990 for the year ended June 30, 2025 names LIPOA RICHARDS-KAHALEUAHI.
- Who are the officers and directors of MA KA HANA KA IKE BUILDING PROGRAM?
- The 990 for the year ended June 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $91,238 (LIPOA RICHARDS-KAHALEUAHI, EXECUTIVE DI).
- How much revenue does MA KA HANA KA IKE BUILDING PROGRAM have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,626,109, expenses of $2,594,018 and total assets of $4,062,314 at year end.
Other nonprofits in HANA
- HANA YOUTH CENTER EIN 99-0276738 · last filed 990 for 2023
- HANA HEALTH EIN 99-0326154 · last filed 990 for 2025
- HOLANI HANA INC EIN 26-4836145 · last filed 990 for 2024
- KIPAHULU OHANA INC EIN 99-0522409 · last filed 990 for 2024
- HANA ARTS EIN 99-0340564 · last filed 990 for 2025
- KE AO HALII EIN 83-0653576 · last filed 990 for 2024
- HANA RETREAT EIN 30-0131313 · last filed 990 for 2024
- NA MAMO O MUOLEA EIN 20-5764862 · last filed 990-EZ for 2024