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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-3799372

NA WAI IWI OLA

Tax-exempt · KAILUA KONA, HI 96745

Financials

$62K$31K2023$86K$48K2025
Revenue Expenses · by fiscal year end
Financials of NA WAI IWI OLA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$86,009$47,998$38,011$403,214–$403,214
December 31, 2023990-EZ$62,380$30,923$31,457$376,183–$376,183
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$82,157
Investment income
$3,852

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$12,960
Professional fees and payments to contractors
$7,208
Occupancy
$16,418
Printing, publications and postage
$1,020
Other expenses
$10,392
Program services (functional)
$47,997

Balance sheet and other

Total assets, start of year
$365,203
Total assets, end of year
$403,214
Total liabilities, end of year
–
Net assets, end of year
$403,214
Cash, savings and investments
$342,117
Gross receipts
$86,009

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL CHINGPRESIDENT40$0
ROLINDA BEANVP/ TREASURER2$0
MICHAEL FOLEYSECRETARY/ DIRECTOR2$0
SIULIN PULU'OLEDIRECTOR2$0
ALICE KNIGHTDIRECTOR2$0
CHARLENE CHINGDIRECTOR2$0
990-EZ for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
MICHAEL CHINGPRESIDENT40$7,916
ROLINDA BEANVP2$0
MICHAEL FOLEYSECRETARY/ DIRECTOR2$0
SIULIN PULU'OLEDIRECTOR2$0
ALICE KNIGHTDIRECTOR2$0
CHARLENE CHINGDIRECTOR2$0

Address and contacts

Address (IRS master file)
PO BOX 3647, KAILUA KONA, HI 96745-3647
In care of
% M KEALA CHING
Mailing address (990-N for 2024)
PO BOX 3647, Kailua Kona HI 96745
Principal officer (990-N for 2024)
MICHAEL K CHING, PO Box 3647, Kailua Kona HI 96745
Signed the 990-EZ
MICHAEL K CHING, PRESIDENT
Phone
(808) 640-0101
Return prepared by
KOHALA TAX LLC

Mission

TO PERPETUATE HAWAIIAN CULTURE

990-EZ for the year ended December 31, 2025

Program accomplishments

  • TO PERPETUATE HAWAIIAN CULTURE AND PRACTICES THROUGH HULA PROTOCOL AND CEREMONIES, LANGUAGE STUDY AND USAGE, MUSIC AND CHANT, AND THE STORIES OF OUR HAWAIIAN KUPUNA GRANDPARENTS PAST, PRESENT AND FUTURE.
    Expenses $47,997

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-EZ on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for NA WAI IWI OLA

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
38-3799372
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
2009
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$403,214
Income (IRS master file)
$86,009

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$86,009$47,998$403,214IRS
990-N for 2024
Officer: MICHAEL K CHING
December 31, 2024≤ $50,000 receipts––e-Postcard
990-EZDecember 2023$62,380$30,923$376,183XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––IRS
990-N for 2010
Officer: M Keala Ching
December 31, 2010≤ $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 38-3799372).

Questions about NA WAI IWI OLA

What is the EIN of NA WAI IWI OLA?
The employer identification number (EIN) of NA WAI IWI OLA is 38-3799372.
Is NA WAI IWI OLA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to NA WAI IWI OLA tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does NA WAI IWI OLA 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 NA WAI IWI OLA 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 WAI IWI OLA last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of NA WAI IWI OLA?
The 990-N for 2024 names MICHAEL K CHING.
Who are the officers and directors of NA WAI IWI OLA?
The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does NA WAI IWI OLA have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $86,009, expenses of $47,998 and total assets of $403,214 at year end.

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