Nonprofit · EIN 27-1563658
NA AIKANE O MAUI
Tax-exempt (reinstated) · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $11,124,150 | $5,703,136 | $5,421,014 | $6,436,486 | $0 | $6,436,486 |
| December 31, 2023 | 990 | $2,091,561 | $1,085,714 | $1,005,847 | $1,015,472 | $0 | $1,015,472 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $292,550
- Program service revenue
- $10,831,600
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $5,340,063
- Salaries, compensation and benefits (total)
- $5,350,695
- Professional fundraising fees
- $0
- Accounting fees
- $9,843
- Occupancy
- $48,414
- Depreciation
- $39,031
- Program services (functional)
- $5,635,293
- Management and general (functional)
- $65,474
- Fundraising (functional)
- $2,369
Balance sheet and other
- Total assets, start of year
- $1,015,472
- Total assets, end of year
- $6,436,486
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,436,486
- Land, buildings and equipment
- $208,800
- Net assets without donor restrictions
- $6,436,486
- Gross receipts
- $11,124,150
- Employees
- 67
- Year formed
- 2008
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONAH K KAPU | PRESIDENT Trustee or director, Officer | 40 | $105,000 |
| ROCHELLE U KAPU | VICE PRESIDE Trustee or director, Officer | 40 | $105,000 |
| LINDA MAGALIANES | SECRETARY Trustee or director, Officer | 15 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KE'EAUMOKU KAPU | PRESIDENT Trustee or director, Officer | 40 | $0 |
| U'ILANI KAPU | VICE PRESIDE Trustee or director, Officer | 40 | $0 |
| LINDA MAGALIANES | SECRETARY Trustee or director, Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 11524, LAHAINA, HI 96761-6524
- In care of
- % U ILANI KAPU
- Mailing address (990-N for 2025)
- PO BOX 11524, LAHAINA HI 967616524
- Principal officer (990 for 2024)
- JONAH K KAPU
- Principal officer (990-N for 2025)
- Uilani Kapu, POBox 11524, Lahaina HI 96761
- Signed the 990
- JONAH K KAPU, PRESIDENT
- Phone
- (808) 250-1749
- Website
- naaikane.org
- Return prepared by
- KAWAHARA HU LLP
Mission
NA 'AIKANE O MAUI INC. MISSION IS FOCUSED ON PRESERVING AND PROMOTING HAWAIIAN CULTURE AND SUPPORTING THE LOCAL COMMUNITY THROUGH THE FOLLOWING AIMS: 1. SERVE AS A CULTURAL CENTER FOR THE COMMUNITY TO LEARN ABOUT HAWAII AND PACIFIC NATIONS' PAST, PRESENT AND FUTURE. 2. PROVIDE EDUCATIONAL PROGRAMS AND CULTURAL RESOURCES TO THE COMMUNITY. 3. LEAD RECOVERY AND RELIEF EFFORTS FOR AFFECTED LAHAINA RESIDENTS IN RESPONSE TO AUGUST 8, 2023 MAUI WILDFIRES WHICH DESTROYED THE TOWN OF LAHAINA IN MAUI, HAWAII. 4. PRESERVE AND SHARE HAWAIIAN HISTORY, ARTIFACTS, AND CULTURAL KNOWLEDGE. 5. ACT AS RESARCH HUB AND ACTION BASE TO SERVE THE PEOPLE OF HAWAII. 6. FOSTER CULTURAL, ECONOMIC AND COMMUNITY DEVELOPMENT FOR NATIVE HAWAIIANS.
Program accomplishments
- ON AUGUST 8, 2023, WILDFIRES BURNED LAHAINA TOWN TO THE GROUND KILLING OVER 100 AND DESTROYING OVER 2,220 SRUCTURES INCLUDING HOMES, COMMERCIAL BUIDINGS AND HISTORIC LANDMARKS. AMONG THE STRUCTURES LOST WAS THE NA 'AIKANE O MAUI INC. CULTURAL CENTER WHICH HELD PRICELESS ARTIFACTS FROM ANCIENT HAWAII. IN RESPONSE TO DISASTER, NA 'AIKANE O MAUI INC. COLLABORATED WITH COMMUNITY MEMBERS TO SETUP A RELIEF HUB WITHIN 2 DAYS OF THE DISASTER TO DISTRIBUTE DONATED FOOD, CLOTHING, HYGIENE PRODUCTS AND OTHER NECESSITIES TO VICTIMS WHO LOST HOMES AND BUSINESSES.Expenses $18,891 · grants $60,000 · revenue $292,550
- IN 2024, NA AIKANE'O MAUI, INC. CONTINUED THE CULTURAL MONITORING WORK STARTED IN 2023 ON REMAINING LAHAINA PARCELS AND WAS EXPANDED TO PARCELS IN KULA AND OLINDA DESTROYED BY MAUI FIRES OF 8/8/23. THE ENTITY PROVIDED UP TO 30 CULTURAL OBSERVERS DAILY FOR MONITORING FIELD ACTIVITIES WHO ARE LOCALLY KNOWLEDGEABLE TO RECOGNIZE SITES AND OBJECTS OF IMPORTANCE TO TRADITIONAL HAWAIIAN HISTORY, CULTURE, PRACTICE AND PROCTOCOLS. THESE ACTIVITIES WERE TO PROVIDE RELEVANT INFORMATION TO FEDERAL AND STATE AGENCIES TO PREVEENT DAMAGES TO CULTURAL RESOURCES RESULTING FROM SITE ASSESSEMENT AND DEBRIS REMOVAL. UPON DISCOVERY OF A CULTURAL RESOURCE ON A PARCEL, CULTURAL OBSERVERS NOTIFIED PRINCIPAL INVESTIGATORS FOR FURTHER ACTION. THE OBJECTIVE OF WORK PERFOMED WAS FOR COMPLIANCE WITH VARIOUS FEDERAL AND HAWAII LAWS PERTAINING TO PROTECTION OF CULTURAL RESOURCES, CULTURAL ITEMS, AND OTHER ENVIRONMENTAL RESOURCES RELEVANT TO CULTURAL RESOURCES PROTECTION AND MANAGEMENT.Expenses $5,579,371
- SEE 2ND EXEMPT PURPOSE ACCOMPLISHMENTExpenses $37,031
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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 27-1563658
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B99)
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- June 11, 2012
- Reinstated
- Effective August 15, 2011
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-N for 2025 Officer: Uilani Kapu | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Uilani Kapu | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $11,124,150 | $5,703,136 | $6,436,486 | XML |
| 990-N for 2023 Officer: Uilani Kapu | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2023 | $2,091,561 | $1,085,714 | $1,015,472 | XML |
| 990-N for 2022 Officer: Keeaumoku Kapu | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Keeaumoku Kapu | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Uilani kapu | December 31, 2019 | ≤ $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 27-1563658).
Questions about NA AIKANE O MAUI
- What is the EIN of NA AIKANE O MAUI?
- The employer identification number (EIN) of NA AIKANE O MAUI is 27-1563658.
- Is NA AIKANE O MAUI tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective August 15, 2011.
- Are donations to NA AIKANE O MAUI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NA AIKANE O MAUI file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NA AIKANE O MAUI 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 NA AIKANE O MAUI last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of NA AIKANE O MAUI?
- The 990 for the year ended December 31, 2024 names JONAH K KAPU.
- Who are the officers and directors of NA AIKANE O MAUI?
- The 990 for the year ended December 31, 2024 lists 3 people; 2 received compensation from the organization, the highest $105,000 (JONAH K KAPU, PRESIDENT).
- How much revenue does NA AIKANE O MAUI have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $11,124,150, expenses of $5,703,136 and total assets of $6,436,486 at year end.
Other nonprofits in LAHAINA
- MAUI PREPARATORY ACADEMY EIN 99-0354508 · last filed 990 for 2025
- LAHAINALUNA HIGH SCHOOL FOUNDATION EIN 99-0348748 · last filed 990 for 2023
- TIKA KNOWS EIN 86-2927879 · last filed 990 for 2025
- LAHAINA ROTARY YOUTH FOUNDATION EIN 99-0285003 · last filed 990-EZ for 2025
- PTO OF KING KAMEHAMEHA III ELEMENTARY EIN 82-2257884 · last filed 990-N for 2025
- LAHAINA MARITIME FOUNDATION EIN 99-3450087 · last filed 990-EZ for 2025
- MAUI COMMUNITY SAILING FOUNDATION EIN 45-2544812 · last filed 990-EZ for 2025
- WEST MAUI TASK FORCE INC EIN 83-1176744 · last filed 990-N for 2025