Nonprofit · EIN 45-2689264
WAIKOLOA DRY FOREST INITIATIVE INC
Tax-exempt · WAIKOLOA, HI 96738
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,162,284 | $647,886 | $514,398 | $636,514 | $10,153 | $626,361 |
| December 31, 2024 | 990 | $371,841 | $474,129 | -$102,288 | $122,177 | $0 | $122,177 |
| December 31, 2023 | 990 | $436,474 | $433,122 | $3,352 | $225,216 | $2,893 | $222,323 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $589,153
- of which government grants
- $99,056
- Program service revenue
- $433,283
- Investment income
- $189
- Net income from sales of inventory
- $139,659
- Other revenue
- $139,659
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $86,169
- Other salaries and wages
- $240,306
- Salaries, compensation and benefits (total)
- $430,371
- Professional fundraising fees
- $0
- Occupancy
- $16,074
- Travel
- $5,255
- Program services (functional)
- $483,412
- Management and general (functional)
- $100,981
- Fundraising (functional)
- $63,493
Balance sheet and other
- Total assets, start of year
- $114,023
- Total assets, end of year
- $636,514
- Total liabilities, end of year
- $10,153
- Net assets, end of year
- $626,361
- Land, buildings and equipment
- $65,442
- Gross receipts
- $1,162,847
- Employees
- 0
- Volunteers
- 600
- Year formed
- 2011
- 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 |
|---|---|---|---|
| Jennifer Lawson | Executive Director Key employee | 40 | $86,170 |
| Kekaulike Tomich | Director Trustee or director | 0.5 | $0 |
| Tom Cross | Director Trustee or director | 1 | $0 |
| Lauren Manuel | Director Trustee or director | 1 | $0 |
| Joel LaPinta | Vice President Trustee or director, Officer | 2 | $0 |
| Rhanda Vickery | Secretary Trustee or director, Officer | 0.5 | $0 |
| Jonathan Price | President Trustee or director, Officer | 2 | $0 |
| Koa Woolley | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jennifer Lawson | Executive Director Key employee | 45 | $84,356 | $84,356 |
| Kekaulike Tomich | Director Trustee or director | 0.5 | $0 | $0 |
| Tom Cross | Director Trustee or director | 1 | $0 | $0 |
| Lauren Manuel | Director Trustee or director | 1 | $0 | $0 |
| Joel LaPinta | Vice President Trustee or director | 1.5 | $0 | $0 |
| Rhanda Vickery | Secretary Trustee or director | 0.5 | $0 | $0 |
| Jonathan Price | President Trustee or director | 1.5 | $0 | $0 |
| Koa Woolley | Treasurer Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kekaulike Tomich | Director Trustee or director | 0.5 | $0 |
| Tom Cross | Director Trustee or director | 1 | $0 |
| Lauren Manuel | Director Trustee or director | 1 | $0 |
| Joel LaPinta | Vice President Officer | 1 | $0 |
| Rhanda Vickery | Secretary Officer | 1 | $0 |
| Jonathan Price | President Officer | 1 | $0 |
| Koa Woolley | Treasurer Officer | 1 | $0 |
| Jennifer Lawson | Executive Director Key employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 384087, WAIKOLOA, HI 96738-4087
- Principal officer (990 for 2025)
- Jennifer Lawson, 4-1003 Kaula Ili pl, Kamuela, HI 96743
- Signed the 990
- Jennifer Lawson, Executive Director
- Phone
- (808) 494-2208
- Website
- waikoloadryforest.org
Mission
Waikoloa Dry Forest Initiative's mission is to protect, promote, and restore native Hawaiian dry forest.
Program accomplishments
- Land Management: Through management informed by science, WDFI protected approximately 300 acres of native habitat from wildfire through weed management and fuelbreak maintenance. WDFI collected and stored native seeds, propagated several thousand native plants, and planted 2000 native trees, converting five acres of degraded land into managed forest restoration areas. In 2025, WDFI also secured an additional 116 acres for forest conservationExpenses $199,809 · revenue $320,465
- Youth Education: WDFI hosted nature immersion after-school programming four days per week throughout the school year for 52 students. This place-based program serves area youth ages 9-13 and is provided at no cost to families. WDFI also provided field trips for local elementary school students and a four-week summer program for youth. A four-week summer camp was also offered at no cost to families and students.Expenses $88,722
- Community Outreach & Public Education: WDFI hosted monthly interpretive walks for the general public, as well as bi-monthly community workdays that engaged our local and visiting community. WDFI also provided field trips for visiting students, local schools, and other groups. WDFI also hosted a major educational event, the Wiliwili Festival, which engaged the community in-person at the preserve and online through virtual tours, workshops, talks, and activities. In 2025 WDFI also became the host of a professional symposium to promote conservation strategy and research with 250 attendees.Expenses $194,881 · revenue $49,925
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
- 45-2689264
- 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 or 990-EZ
- Category (NTEE)
- Environment (C36)
- Assets (IRS master file)
- $636,514
- Income (IRS master file)
- $1,162,847
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,162,284 | $647,886 | $636,514 | IRS |
| 990 | December 2024 | $371,841 | $474,129 | $122,177 | IRS |
| 990 | December 2023 | $436,474 | $433,122 | $225,216 | XML |
| 990 | December 2022 | $474,067 | $389,417 | $221,070 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 45-2689264).
Questions about WAIKOLOA DRY FOREST INITIATIVE INC
- What is the EIN of WAIKOLOA DRY FOREST INITIATIVE INC?
- The employer identification number (EIN) of WAIKOLOA DRY FOREST INITIATIVE INC is 45-2689264.
- Is WAIKOLOA DRY FOREST INITIATIVE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to WAIKOLOA DRY FOREST INITIATIVE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIKOLOA DRY FOREST INITIATIVE INC 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 WAIKOLOA DRY FOREST INITIATIVE INC 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 WAIKOLOA DRY FOREST INITIATIVE INC 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 WAIKOLOA DRY FOREST INITIATIVE INC?
- The 990 for the year ended December 31, 2025 names Jennifer Lawson.
- Who are the officers and directors of WAIKOLOA DRY FOREST INITIATIVE INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $86,170 (Jennifer Lawson, Executive Director).
- How much revenue does WAIKOLOA DRY FOREST INITIATIVE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,162,284, expenses of $647,886 and total assets of $636,514 at year end.
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