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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 30-0516492

MAKAHA COMMUNITY CENTER

Also known as JEFFREY YAMASHITA

Tax-exempt (reinstated) · WAIANAE, HI 96792

Financials

$35K$58K2023$25K$34K2024
Revenue Expenses · by fiscal year end
Financials of MAKAHA COMMUNITY CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-EZ$25,179$34,132-$8,953$62,161–$62,161
December 31, 2023990-EZ$35,428$58,056-$22,628$71,114–$71,114
Financial details: 990-EZ for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$25,171
Program service revenue
$0
Investment income
$8

Expenses

Compensation of officers, directors and key employees
$0
Other expenses
$34,132
Program services (functional)
$34,132

Balance sheet and other

Total assets, start of year
$71,114
Total assets, end of year
$62,161
Total liabilities, end of year
–
Net assets, end of year
$62,161
Cash, savings and investments
$45,878
Gross receipts
$25,179

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-EZ for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
Abigal EliPresident10$0
Stacy MonderenVice President10$0
Cheyanne Kapoloiu-AyauSecretary10$0
Alisa NakamotoTreasurer10$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Abigal EliPresident10$0
Stacy MonderenVice President10$0
Cheyanne Kapoloiu-AyauSecretary10$0
Alisa NakamotoTreasurer10$0

Address and contacts

Address (IRS master file)
84-123 MAKAHA VALLEY RD, WAIANAE, HI 96792-2128
Signed the 990-EZ
Abigal Eli, President
Phone
(808) 429-9486
Return prepared by
E KUA LLC

Mission

Our primary purpose is to help house, feed, and educate the homeless

990-EZ for the year ended December 31, 2024

Program accomplishments

  • We run a 10 hour a day tutoring center. Tutoring 56kids. Weeklong kids camp for 75 kids, Provided schoolsupplies to 193 kids. Christmas gifts for over 2000 Kids
    Expenses $34,132

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2025 990-N for MAKAHA COMMUNITY CENTER

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
30-0516492
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
2020
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$62,161
Income (IRS master file)
$25,179

Revocation and reinstatement

Exemption revoked
May 15, 2012
Posted by the IRS
March 11, 2013
Reinstated
Effective August 15, 2020

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2024$25,179$34,132$62,161IRS
990-EZDecember 2023$35,428$58,056$71,114XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––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 30-0516492).

Questions about MAKAHA COMMUNITY CENTER

What is the EIN of MAKAHA COMMUNITY CENTER?
The employer identification number (EIN) of MAKAHA COMMUNITY CENTER is 30-0516492.
Is MAKAHA COMMUNITY CENTER tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective August 15, 2020.
Are donations to MAKAHA COMMUNITY CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MAKAHA COMMUNITY CENTER file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of MAKAHA COMMUNITY CENTER due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MAKAHA COMMUNITY CENTER last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
Who are the officers and directors of MAKAHA COMMUNITY CENTER?
The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
How much revenue does MAKAHA COMMUNITY CENTER have?
On its 990-EZ for the year ended December 31, 2024 it reported revenue of $25,179, expenses of $34,132 and total assets of $62,161 at year end.

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