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Nonprofit · EIN 45-3682506

KAHUA PAA MUA INC

Tax-exempt · KAPAAU, HI 96755

Financials

$181K$202K2023$496K$400K2024
Revenue Expenses · by fiscal year end
Financials of KAHUA PAA MUA INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$495,746$400,132$95,614$95,614$0$95,614
December 31, 2023990$180,790$202,124-$21,334-$21,334$0-$21,334
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$493,246
of which government grants
$200,000
Program service revenue
$2,500
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$41,190
Other salaries and wages
$20,977
Salaries, compensation and benefits (total)
$106,141
Professional fundraising fees
$0
Accounting fees
$15,000
Occupancy
$3,850
Travel
$24,433
Program services (functional)
$400,132

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$95,614
Total liabilities, end of year
$0
Net assets, end of year
$95,614
Net assets without donor restrictions
$95,614
Gross receipts
$495,746
Employees
0
Volunteers
1,000
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, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgs
David FuertesMr
Trustee or director, Officer, Key employee, Highest-paid employee
20$30,990$6,577
Carol FuertesMrs
Officer, Key employee
20$10,200$14,400
John HirotaMr
Trustee or director, Officer
2$0$0
Alexa TimMs
Trustee or director, Officer
2$0$0
Chasidie KeyesMrs
Trustee or director
2$0$0
David ShiigiMr
Trustee or director
2$0$0
Wilfred SugiyamaMr
Trustee or director
2$0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensationFrom related orgs
David FuertesExecutive Director
Trustee or director, Key employee, Highest-paid employee
20$27,425$1,950
Carol FuertesSec Treas Contract grant writer Rpts
Officer
20$9,450$18,525
Chasidie KeyesAssistant Treasurer Sec
Trustee or director, Officer
5$3,115$0
John HirotaPresident
Trustee or director, Officer
2$0$0
Alexa TimVice President
Trustee or director, Officer
2$0$0
David ShiigiBoard Member
Trustee or director
2$0$0
Wilfred Kealoha SugiyamaBoard Member
Trustee or director
2$0$0

Address and contacts

Address (IRS master file)
PO BOX 896, KAPAAU, HI 96755-0896
In care of
% CAROL FUERTES
Mailing address (990-N for 2013)
PO Box 896, Kapaau HI 967550896
Principal officer (990 for 2024)
Carol Fuertes, P O Box 896, Kapaau, HI 96755
Principal officer (990-N for 2013)
David Fjuertes Exec Director, PO Box 896, Kapaau HI 96755
Signed the 990
Carol Fuertes, Sec/Treas
Phone
(808) 345-4610

Mission

To enhance communities through Agriculture, economic development, conservation practices, preservation of land. and education for youth and adults.

990 for the year ended December 31, 2024

Program accomplishments

  • STATE OF HAWAII GRANTS IN AID Professional Development of Agriculture, Food and Natural Resource instructors though the Department of Education, State of Hawaii. Staff of Grant Adm. Director of Programs, Professional Development Coordinator, and Fiscal Mgmt Coordinator along with 8 Master Teachers in the fields of Agriculture, Food, Natural Science and Professional Development worked together with 23 Dept of Education Schools across the State of Hawaii on each of the 5 major islands. Kauai High School, Molokai High School, Maui High and Lahainaluna (2- Maui), Hilo High, Kau High, Keaau High, Kealakehe High, and Kohala High (5 on Hawaii Island) and 14 Oahu schools. Each School develops leadership and entrepreneurial skills through their existing or start up of FFA (Future Farmers of America) programs. 25 teachers and staff attended a professional development session by traveling to Hawaii Island. They were able to visit Kawamata Farms - largest commercial tomato operation using trellis growing in controlled hydroponic greenhouse methods. Hawaii Farms - 3rd generation farmers doing commercial greenhouse operations of Keiki Cukes in 90% less water use, non-GMO, and food safety compliance setting. Parker Ranch Cattle Co. 53,000 acres using practices in forestry management, committed to environmental stewardship and the largest cattle producer in Hawaii. On Oahu, 25 teachers visited Kuilima Farms - 468 acres includes 34 community garden plots in production. They do educational Agri tours in fresh farm produce, diversified orchards, native medicinal plants and hydroponic greenhouses for crop production. Kokua Hawaii Foundation does environmental education in an outdoor learning lab on 7 acres. Reduce, reuse, recycle concept of food production. Hawaiian Earth Recycling - operates approximate 140,000 tons of green waste, food scraps, and wood into compost for soil enhancement. Each school was given $2,000 in supplies funds to further their school's SAE (Supervised Agriculture Experience). Examples: swine production, Herb-enhanced Sea Salt, Effective Microorganism Amendments, Snack Garden Veggies, Egg production, Monocarpic crops, medicinal and botanical dyes. Additional projects are: Aquaponic lettuce, Robotics managed produce, Microgreens in vertical ebb and flow system, Citrus grafting, Agriscience on raised beds, permaculture and Natural farming methodology
    Expenses $200,000 · grants $200,000
  • KAMEHAMEHA SCHOOLS KAIAULU - Ulu Hou III and Ulu Mau programs Kamehameha Schools Ulu Hou programs and Ulu Mau Summer Boost programs. During the DOE school year, we work with 4 High Schools which have the FFA program. Each school is assigned a team of Kumu (teacher), Kupunas (2 elders) and Haumana (4 students.) At the initial Strategic planning weekend in Kohala, teams (35 in group) used their time to organize a SAE project for their school and attend a traditional Hi'U Wai ceremony with a cultural specialist. Breakout sessions by each school, Kohala High, Kau High, Keaau High and Hilo High were all participants from Hawaii Island. SAE projects: Kohala fed the student body (300) laulau made from raising kalo and harvesting the leaves to wrap pork from their farm Kau High raised pigs and processed into Imu to provide community meal. Hilo High raised pigs for smoked meat fundraiser, and Keaau developed a weekly Farmers Market at their school - selling their value added canned and pickled produce from their garden. They also provided fresh vegetables for the community. The Ulu Mau Summer Boost was the first year working with haumana (students) ages 8 yrs to 10 yrs. Scheduled was five days a week (6hr days) for 4 weeks during summer break. Daily activities were Learning Hawaiian oli and protocols. Each day, a session on Mo 'olelo story telling on Hawaiian history of Kohala origins - the history of the making of the King Kamehameha for appreciation of their ancestors and the ahupua's they were raised in this place. Crop and animal production as part of their activities as were learning culinary skills (preparation of their noon meal) and leathermaking skills - each made a leather belt using leather tools and stamps. They went on Hua ka,i to the Kamehameha Statue and Pu ukohola Historical park to offer Ho'okupu and Oli. They also traveled to Hilo - Imiola Astronomy Center and viewed a planetarium "One Sky Project" an international collaboration on understanding cultural and indigenous astronomy. Ended program with a Ho'oike with Imu ceremony and food.
    Expenses $115,000 · grants $115,000
  • DORRANCE FOUNDATION Funds were used for farm labor - daily maintenance and labor for developing farm crops and animal production areas. We have a swine management program using AI (artificial insemination) Breeding methods. A Litter is usually born twice a year and must be cared for at birth to weaning. Some are held in pens to market size and used for multiple IMU or feeding community projects. KPM also raise crop production for food: eggplant, taro, squash, bananas, bok choy, green onions, sweet potato, etc - for our farm to table meals. KPM has hosted groups that schedule yearly school visits for educational purposes and give students hands on experiences with the aina. We average at least 1-2 monthly visits and have hosted approximately 1,000+ students - elementary, intermediate and high school, universities, government and other non profit groups, church groups, volunteer service community members and army soldiers this past year. Parttime labor for the maintenance of crops and animals are an important expense to upkeep our KAPA Learning Lab.
    Expenses $35,000 · grants $35,000
  • Other Program Services Malama Aina Garden Boxes. KPM contracted to install 75 4x4 Garden Boxes with soil enhanced with Natural Farming inputs, irrigation mist system, and starter seedlings in each box for 23 community, schools, nonprofit organizations, etc throughout Hawaii Island. BEHawaii, Lei Poinaole project, as a Floriculture cultivation Grower role to Design, maintain, and share as a propagator of Hawaiian Lei making floral and fauna (greenery) to promote floriculture.
    Expenses $50,132 · grants $145,746

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
45-3682506
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
Assets (IRS master file)
$95,614
Income (IRS master file)
$495,746

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$495,746$400,132$95,614XML
990December 2023$180,790$202,124-$21,334XML
990December 2022$205,317$224,226$55,877IRS
990December 2021–––IRS
990December 2020–––IRS
990-N for 2013
Officer: David Fjuertes Exec Director
December 31, 2013≤ $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 45-3682506).

Questions about KAHUA PAA MUA INC

What is the EIN of KAHUA PAA MUA INC?
The employer identification number (EIN) of KAHUA PAA MUA INC is 45-3682506.
Is KAHUA PAA MUA INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
Are donations to KAHUA PAA MUA INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KAHUA PAA MUA 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 KAHUA PAA MUA INC 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 KAHUA PAA MUA INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of KAHUA PAA MUA INC?
The 990 for the year ended December 31, 2024 names Carol Fuertes.
Who are the officers and directors of KAHUA PAA MUA INC?
The 990 for the year ended December 31, 2024 lists 7 people; 2 received compensation from the organization, the highest $30,990 (David Fuertes, Mr).
How much revenue does KAHUA PAA MUA INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $495,746, expenses of $400,132 and total assets of $95,614 at year end.

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