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Nonprofit · EIN 27-5197165

MOLOAA IRRIGATION COOPERATIVE

Tax-exempt · ANAHOLA, HI 96703

Financials

$541K$199K2023$1.5M$238K2024$921K$181K2025
Revenue Expenses · by fiscal year end
Financials of MOLOAA IRRIGATION COOPERATIVE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$920,653$180,539$740,114$4,619,984$16,134$4,603,850
December 31, 2024990$1,485,257$238,493$1,246,764$4,064,017$200,281$3,863,736
December 31, 2023990$541,491$199,270$342,221$2,639,193$22,821$2,616,372
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$707,876
of which government grants
$707,876
Program service revenue
$206,413
Investment income
$19
Other revenue
$6,345

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$32,500
Other salaries and wages
$10,475
Salaries, compensation and benefits (total)
$50,151
Professional fundraising fees
$0
Accounting fees
$13,021
Travel
$920
Program services (functional)
$159,699
Management and general (functional)
$20,840

Balance sheet and other

Total assets, start of year
$4,064,017
Total assets, end of year
$4,619,984
Total liabilities, end of year
$16,134
Net assets, end of year
$4,603,850
Land, buildings and equipment
$4,306,530
Gross receipts
$920,653
Employees
2
Volunteers
5
Year formed
2010
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.

NameTitleHours / weekCompensation
LOUISA WOOTENEXECUTIVE DI
Officer
20$32,500
PAUL HUBERPRESIDENT
Trustee or director, Officer
1$0
RAY MAKIVICE PRESIDE
Trustee or director, Officer
1$0
ADRIENNE WOODSECRETARY
Trustee or director, Officer
1$0
BRANDON MIRANDATREASURER
Trustee or director, Officer
1$0
NED WHITLOCKDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
LOUISA WOOTENEXECUTIVE DI
Officer
20$38,708
PAUL HUBERPRESIDENT
Trustee or director, Officer
1$0
RAY MAKIVICE PRESIDE
Trustee or director, Officer
1$0
ADRIENNE WOODSECRETARY
Trustee or director, Officer
1$0
BRANDON MIRANDATREASURER
Trustee or director, Officer
1$0
NED WHITLOCKDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
LOUISA WOOTENEXECUTIVE DI
Officer
20$24,000
PAUL HUBERPRESIDENT
Trustee or director, Officer
1$0
RAY MAKIVICE PRESIDE
Trustee or director, Officer
1$0
PHILIP DAVIESSECRETARY
Trustee or director, Officer
1$0
BRANDON MIRANDATREASURER
Trustee or director, Officer
1$0
NED WHITLOCKDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 506, ANAHOLA, HI 96703-0506
Principal officer (990 for 2025)
LOUISA WOOTEN, C/O PO BOX 506, ANAHOLA, HI 96703
Signed the 990
LOUISA WOOTEN, EXECUTIVE DIRECTOR
Phone
(808) 639-2768
Return prepared by
JAY MIYAKI CPA LLC

Mission

MOLOAA IRRIGATION CO-OP IS A COOPERATIVE OF THE MOLOAA HUI LAND FARMERS. ITS PURPOSE IS TO DELIVER WATER TO USERS ON AN AT-COST BASIS FOR THE BENEFIT OF ALL MEMBERS. TO FACILITATE AND/OR NEGOTIATE FOR, MANAGE, ADMINISTER, CONTRACT FOR THE USE OF AND/OR OWN CERTAIN WATER RESOURCES AND FACILITIES IN THE DISTRICT OF MOLOAA, ISLAND OF KAUAI, WHICH ARE PRESENTLY USED TO PROVIDE AGRICULTURAL WATER TO THE LANDS KNOWN AS THE MOLOAA HUI LANDS (FACILITIES); TO ACQUIRE ADDITIONAL SOURCES OF WATER AND/OR EQUIPMENT TO ADD TO THE FACILITIES AS MAY BE APPROPRIATE; AND TO PROVIDE TO ITS MEMBERS ON A COOPERATIVE BASIS, RELIABLE, COST EFFECTIVE AGRICULTURAL IRRIGATION SERVICES IN AN ENVIRONMENTALLY RESPONSIBLE MANNER CONSISTENT WITH SOUND BUSINESS IN THE STATE OF HAWAII. GENERATE AND PROVIDE A MONTHLY BILL FOR THE DISBURSEMENT OF WATER. COLLECT MAINTENANCE RESERVE FUNDS IN A SECURED ACCOUNT AND DISBURSE ACCORDINGLY FOR REPAIRS, MAINTENANCE AND UPKEEP OF THE WATER SYSTEM.

990 for the year ended December 31, 2025

Program accomplishments

  • TO FACILITATE AND/OR NEGOTIATE FOR, MANAGE, ADMINISTER, CONTRACT FOR THE USE OF AND/OR OWN CERTAIN WATER RESOURCES AND FACILITIES IN THE DISTRICT OF MOLOAA, ISLAND OF KAUAI, WHICH ARE PRESENTLY USED TO PROVIDE AGRICULTURAL WATER TO THE LANDS KNOWN AS THE MOLOAA HUI LANDS (FACILITIES); TO ACQUIRE ADDITIONAL SOURCES OF WATER AND/OR EQUIPMENT TO ADD TO THE FACILITIES AS MAY BE APPROPRIATE; AND TO PROVIDE TO ITS MEMBERS ON A COOPERATIVE BASIS, RELIABLE, COST EFFECTIVE AGRICULTURAL IRRIGATION SERVICES IN AN ENVIRONMENTALLY RESPONSIBLE MANNER CONSISTENT WITH SOUND BUSINESS IN THE STATE OF HAWAII. ALSO, DELIVERS PUBLIC DRINKING WATER.
    Expenses $159,699 · revenue $206,413

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
27-5197165
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
2011
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,619,984
Income (IRS master file)
$920,653

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$920,653$180,539$4,619,984XML
990December 2024$1,485,257$238,493$4,064,017XML
990December 2023$541,491$199,270$2,639,193XML
990December 2022$1,009,988$274,475$2,408,408IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 27-5197165).

Questions about MOLOAA IRRIGATION COOPERATIVE

What is the EIN of MOLOAA IRRIGATION COOPERATIVE?
The employer identification number (EIN) of MOLOAA IRRIGATION COOPERATIVE is 27-5197165.
Is MOLOAA IRRIGATION COOPERATIVE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2011.
Are donations to MOLOAA IRRIGATION COOPERATIVE tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MOLOAA IRRIGATION COOPERATIVE 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 MOLOAA IRRIGATION COOPERATIVE 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 MOLOAA IRRIGATION COOPERATIVE 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 MOLOAA IRRIGATION COOPERATIVE?
The 990 for the year ended December 31, 2025 names LOUISA WOOTEN.
Who are the officers and directors of MOLOAA IRRIGATION COOPERATIVE?
The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $32,500 (LOUISA WOOTEN, EXECUTIVE DI).
How much revenue does MOLOAA IRRIGATION COOPERATIVE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $920,653, expenses of $180,539 and total assets of $4,619,984 at year end.

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