Nonprofit · EIN 20-2448236
KAILAPA COMMUNITY ASSOCIATION
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $39,171 | $59,111 | -$19,940 | $1,066,046 | $450 | $1,065,596 |
| December 31, 2024 | 990 | $11,800 | $31,816 | -$20,016 | $1,085,986 | $450 | $1,085,536 |
| December 31, 2023 | 990 | $133,870 | $17,082 | $116,788 | $1,105,552 | $0 | $1,105,552 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,500
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $11,360
- Other revenue
- $11,671
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,149
- Occupancy
- $4,275
- Travel
- $6,327
- Depreciation
- $5,656
- Program services (functional)
- $53,352
- Management and general (functional)
- $5,759
Balance sheet and other
- Total assets, start of year
- $1,085,986
- Total assets, end of year
- $1,066,046
- Total liabilities, end of year
- $450
- Net assets, end of year
- $1,065,596
- Land, buildings and equipment
- $784,606
- Net assets without donor restrictions
- $1,065,596
- Gross receipts
- $39,171
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2004
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWNA KAULUKUKUI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| ANTIGA KAILIMAI | SECRETARY Trustee or director, Officer | 5 | $0 |
| BRANDIE OYE | TREASURER Trustee or director, Officer | 5 | $0 |
| GILBERT FALLAU | DIRECTOR Trustee or director | 5 | $0 |
| ISABELLE KALAAU-CATRETT | DIRECTOR Trustee or director | 5 | $0 |
| HARTWELL SILVA | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWNA KAULUKUKUI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| ANTIGA KAILIMAI | SECRETARY Trustee or director, Officer | 5 | $0 |
| BRANDIE OYE | TREASURER Trustee or director, Officer | 5 | $0 |
| GILBERT FALLAU | DIRECTOR Trustee or director | 5 | $0 |
| ISABELLE KALAAU-CATRETT | DIRECTOR Trustee or director | 5 | $0 |
| HARTWELL SILVA | DIRECTOR Trustee or director | 5 | $0 |
| JOJO TANIMOTO | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWNA KAULUKUKUI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| ANTIGA KAILIMAI | SECRETARY Trustee or director, Officer | 5 | $0 |
| BRANDIE OYE | TREASURER Trustee or director, Officer | 5 | $0 |
| GILBERT FALLAU | DIRECTOR Trustee or director | 5 | $0 |
| ISABELLE KALAAU-CATRETT | DIRECTOR Trustee or director | 5 | $0 |
| HARTWELL SILVA | DIRECTOR Trustee or director | 5 | $0 |
| JOJO TANIMOTO | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 61-4016 KAI OPAE PL, KAMUELA, HI 96743-9744
- In care of
- % DIANE KANEALII
- Mailing address (990-N for 2020)
- 61-4016 KAI OPAE PL, KAMUELA HI 967439744
- Principal officer (990 for 2025)
- SHAWNA KAULUKUKUI, C/O 61-4016 KAI OPAE PLACE, KAMUELA, HI 967439744
- Principal officer (990-N for 2020)
- Pualani Lincoln Maielua, 61-4016 Kai Opae Pl, Kamuela HI 96743
- Signed the 990
- BRANDIE OYE, TREASURER
- Phone
- (808) 769-4046
- Website
- WWW.KAILAPA.ORG
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
TO EMPOWER NATIVE HAWAIIANS LIVING IN KOHALA, SPECIFICALLY THE KAILAPA COMMUNITY, SUPPORTING PHYSICAL, MENTAL, SPIRITUAL, AND CULTURAL HEALTH OF PEOPLE AND PLACE.
Program accomplishments
- KAILAPA HAS THE FOLLOWING PROGRAMS: NA KILO AINA PROGRAM - COMMUNITY INITIATIVE TO PRACTICE AND PROMOTE PLACE- BASE AWARENESS THAT EMPHASIZE RELATIONSHIPS TO BUILD AND STRENGTHEN THE COMMUNITY. `EHU `EHU I KA PONO PROGRAM - THE GOAL IS TO RECONNECT THE AHUPUA`A SYSTEM - RESTORING FORESTS WHERE THERE WERE FORESTS, REPLANTING AGRICULTURE WHERE THERE HAD BEEN AGRICULTURE, AND BUILDING A THRIVING COMMUNITY. KO A KAI PROGRAM - YOUTH STEWARDSHIP PROGRAM. THE OBJECTIVES OF THE PROGRAMS ARE: 1. BUILD COMMUNITY SELF-SUFFICIENCY AND INDEPENDENCE THROUGH SOCIAL ECONOMIC DEVELOPMENT. 2. EDUCATE AND STRENGTHEN THE CULTURAL IDENTITY AND SELF-ESTEEM BY FACILITATING OPPORTUNITIES TO LEARN, PRACTICE, AND SHARE HAWAIIAN KNOWLEDGE OF HISTORY, CULTURE, VALUES, AND TRADITIONAL PRACTICES. 3. PRESERVE AND PROTECT OUR NATURAL ENVIRONMENT THROUGH STEWARDSHIP OF OUR ISLANDS AND RESOURCES THAT ARE APPROPRIATE TO TRANDITIONAL PRACTIVE AND PERSPECTIVE. 4. STRENGTHEN AND ENGAGE COMMUNITY RELATIONSHIPS AND ENCOURAGE ACTIVE PARTICIPATION IN ISSUES THAT IMPACT NATIVE HAWAIIAN CULTURE, RESOURCES, HEALTH, WELLNESS, AND LANDS.Expenses $53,352
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-2448236
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $1,066,046
- Income (IRS master file)
- $39,171
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $39,171 | $59,111 | $1,066,046 | XML |
| 990 | December 2024 | $11,800 | $31,816 | $1,085,986 | XML |
| 990 | December 2023 | $133,870 | $17,082 | $1,105,552 | XML |
| 990 | December 2022 | $164,753 | $64,554 | $988,764 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Pualani Lincoln Maielua | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Diane M Kanealii | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 20-2448236).
Questions about KAILAPA COMMUNITY ASSOCIATION
- What is the EIN of KAILAPA COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of KAILAPA COMMUNITY ASSOCIATION is 20-2448236.
- Is KAILAPA COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to KAILAPA COMMUNITY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAILAPA COMMUNITY ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KAILAPA COMMUNITY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAILAPA COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KAILAPA COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names SHAWNA KAULUKUKUI.
- Who are the officers and directors of KAILAPA COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does KAILAPA COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $39,171, expenses of $59,111 and total assets of $1,066,046 at year end.
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