Nonprofit · EIN 27-0290386
MOA HAWAII
Tax-exempt (reinstated) · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $267,011 | $272,054 | -$5,043 | $488,358 | $31,815 | $456,543 |
| December 31, 2024 | 990 | $336,535 | $303,053 | $33,482 | $493,684 | $32,098 | $461,586 |
| December 31, 2023 | 990 | $290,628 | $283,086 | $7,542 | $458,424 | $30,320 | $428,104 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $122,538
- Membership dues
- $3,525
- Program service revenue
- $66,454
- Investment income
- $0
- Net rental income
- $61,631
- Net income from fundraising events
- $15,234
- Other revenue
- $78,019
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $119,718
- Salaries, compensation and benefits (total)
- $161,439
- Professional fundraising fees
- $0
- Accounting fees
- $3,471
- Occupancy
- $54,759
- Depreciation
- $4,378
- Program services (functional)
- $235,227
- Management and general (functional)
- $31,696
- Fundraising (functional)
- $5,131
Balance sheet and other
- Total assets, start of year
- $493,684
- Total assets, end of year
- $488,358
- Total liabilities, end of year
- $31,815
- Net assets, end of year
- $456,543
- Land, buildings and equipment
- $98,964
- Net assets without donor restrictions
- $357,257
- Net assets with donor restrictions
- $99,286
- Gross receipts
- $267,093
- Employees
- 6
- Volunteers
- 72
- Year formed
- 2009
- 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 | From related orgs |
|---|---|---|---|---|
| TERUHIKO STEVE ICHIKAWA | CENTER MANAG Officer | 20 | $0 | $12,000 |
| LESTER NAKAMURA | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| SHAWN HAMADA | VICE PRESIDE Trustee or director, Officer | 2.75 | $0 | $0 |
| DANNY ASAMI | TREASURER Trustee or director, Officer | 2.75 | $0 | $0 |
| DAWN KANNO | SECRETARY Trustee or director, Officer | 2.75 | $0 | $0 |
| STEVE TOMINO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| BRIAN NAKANO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| GALE ECKERD | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| RICHARD MILLS | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| STEVE ICHIKAWA | EXECUTIVE DI Officer | 20 | $0 | $12,000 |
| LESTER NAKAMURA | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| SHAWN HAMADA | VICE PRESIDE Trustee or director, Officer | 2.75 | $0 | $0 |
| DANNY ASAMI | TREASURER Trustee or director, Officer | 2.75 | $0 | $0 |
| DAWN KANNO | SECRETARY Trustee or director, Officer | 1.75 | $0 | $0 |
| STEVE TOMINO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| ALAN ARANAYDO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| BRIAN NAKANO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| GALE ECKERD | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| RICHARD MILLS | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NORMAN OSHIRO | SEE SCHEDULE Officer | 17 | $26,900 | $1,614 |
| LESTER NAKAMURA | SEE SCHEDULE Trustee or director, Officer | 4 | $0 | $0 |
| SHAWN HAMADA | SEE SCHEDULE Trustee or director, Officer | 2.75 | $0 | $0 |
| DANNY ASAMI | SEE SCHEDULE Trustee or director, Officer | 2.75 | $0 | $0 |
| DAWN KANNO | SECRETARY Trustee or director, Officer | 1.75 | $0 | $0 |
| STEVE TOMINO | SEE SCHEDULE Trustee or director, Officer | 1.75 | $0 | $0 |
| FRANCES OKAZAKI | PRESIDENT TO Trustee or director, Officer | 1 | $0 | $0 |
| ALAN ARANAYDO | SEE SCHEDULE Trustee or director, Officer | 1.75 | $0 | $0 |
| BRIAN NAKANO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| GALE ECKERD | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
| RICHARD MILLS | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 600 QUEEN STREET SUITE C-2, HONOLULU, HI 96813-5113
- Principal officer (990 for 2025)
- LESTER NAKAMURA, 600 QUEEN STREET C-2, HONOLULU, HI 96813
- Signed the 990
- LESTER NAKAMURA, PRESIDENT
- Phone
- (808) 952-6900
- Website
- MOAHAWAII.ORG
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
MOA HAWAII'S MISSION IS TO CREATE A CIVILIZATION OR SOCIETY WHERE EVERYONE HAS ATTAINED TRUE HEALTH AND LIVING IN PEACE AND ABUNDANCE. THE OBJECTIVES OF THIS MISSION ARE: (1) TO CREATE A NEW CIVILIZATION WHICH ENSURES SAFETY AND LONGEVITY OF HUMAN LIFE; (2) FOSTERING INVIDIVIDUALS, FAMILIES AND COMMUNITIES TO BECOME BODIES OF BEAUTY THROUGH THE CORE OF THE ORGANIZATION'S ACTIVITIES; (3) THE USE OF THREE TYPES OF THERAPY WHICH INCLUDE A PURIFYING THERAPY, NATURE FARMING AND DIET THERAPY AND AN ART THERAPY; AND (4) TO IMPROVE THE CULTURAL AND SOCIAL LEVELS OF INDIVIDUALS, FAMILIES AND COMMUNITIES.
Program accomplishments
- MOA HAWAII PROVIDES A PLACE WHERE INDIVIDUALS RECEIVE, UTILIZE AND LEARN BASIC THERAPIES FOR THE MIND AND BODY. ITS SUCCESS IS MEASURED BY THE VALUE ADDED TO PEOPLE'S LIVES FROM THE 3 MAJOR PROGRAMS IT PROMOTES, OKADA PURIFYING THERAPY (OPT), NATURAL FOODS, AND ARTS AND CULTURE. THIS INCLUDES AN AFTER SCHOOL CARE PROGRAM THAT PROMOTES ELEMENTARY STUDENTS TO LEARN THE APPRECIATION OF ART AND CULTURE. MOA HAWAII OFFERS HEALTH PROMOTION SEMINARS (HPS), AS WELL AS OTHER HEALTH AND WELLNESS TOPICS TO FOSTER HEALTHIER LIFESTYLES FOR EVERYONE. ALL SEMINARS AND CLASSES ARE HELD AT VARIOUS LOCATIONS ON ALL OF THE ISLANDS. MOA HAWAII TEACHES INDIVIDUALS SELF-IMPROVEMENT AND THEN TO BECOME A CONDUIT TO PASS THE KNOWLEDGE TO OTHERS.Expenses $235,227 · revenue $66,454
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 | 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
- 27-0290386
- 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)
- Health care (E70)
- Assets (IRS master file)
- $488,358
- Income (IRS master file)
- $267,093
Revocation and reinstatement
- Exemption revoked
- August 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective August 15, 2012
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 | December 2025 | $267,011 | $272,054 | $488,358 | XML |
| 990 | December 2024 | $336,535 | $303,053 | $493,684 | XML |
| 990 | December 2023 | $290,628 | $283,086 | $458,424 | XML |
| 990 | December 2022 | $237,479 | $291,308 | $456,834 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | 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 27-0290386).
Questions about MOA HAWAII
- What is the EIN of MOA HAWAII?
- The employer identification number (EIN) of MOA HAWAII is 27-0290386.
- Is MOA HAWAII tax-exempt?
- Yes. The IRS revoked its exemption on August 15, 2012 and reinstated it effective August 15, 2012.
- Are donations to MOA HAWAII tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MOA HAWAII 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 MOA HAWAII 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 MOA HAWAII 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 MOA HAWAII?
- The 990 for the year ended December 31, 2025 names LESTER NAKAMURA.
- Who are the officers and directors of MOA HAWAII?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does MOA HAWAII have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $267,011, expenses of $272,054 and total assets of $488,358 at year end.
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