Nonprofit · EIN 45-5079924
MAKANALANI KIDS
Tax-exempt · KILAUEA, HI 96754
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $111,619 | $158,665 | -$47,046 | $326,052 | $193,399 | $132,653 |
| December 31, 2024 | 990 | $130,323 | $197,218 | -$66,895 | $373,097 | $193,398 | $179,699 |
| December 31, 2023 | 990 | $228,255 | $64,110 | $164,145 | $439,992 | $193,398 | $246,594 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $111,619
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $38,100
- Salaries, compensation and benefits (total)
- $45,614
- Professional fundraising fees
- $0
- Accounting fees
- $1,521
- Depreciation
- $41,290
- Program services (functional)
- $150,732
- Management and general (functional)
- $7,933
Balance sheet and other
- Total assets, start of year
- $373,097
- Total assets, end of year
- $326,052
- Total liabilities, end of year
- $193,399
- Net assets, end of year
- $132,653
- Land, buildings and equipment
- $130,839
- Gross receipts
- $111,619
- Employees
- 0
- Year formed
- 2012
- 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 |
|---|---|---|---|
| Marilyn Smith | Director Trustee or director | 0 | $0 |
| Lyn Taylor | President Trustee or director | 25 | $0 |
| Terry Barber | Director Trustee or director | 10 | $0 |
| Kelly Taylor | Vice President Trustee or director | 5 | $0 |
| Karen Van der Watt | Director Trustee or director | 5 | $0 |
| Coleen Smith | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marilyn Smith | Director Trustee or director | 0 | $0 |
| Lyn Taylor | Vice President Trustee or director | 25 | $0 |
| Terry Barber | Director Trustee or director | 10 | $0 |
| Kelly Taylor | Director Trustee or director | 5 | $0 |
| Karen Van der Watt | Director Trustee or director | 5 | $0 |
| Coleen Smith | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marilyn Smith | Director Trustee or director | 0 | $0 |
| Lyn Taylor | Vice President Trustee or director | 25 | $0 |
| Terry Barber | Director Trustee or director | 10 | $0 |
| Kelly Taylor | Director Trustee or director | 5 | $0 |
| Karen Van der Watt | Director Trustee or director | 5 | $0 |
| Coleen Smith | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 383, KILAUEA, HI 96754-0383
- In care of
- % MARY LYN TAYLOR
- Principal officer (990 for 2025)
- Lyn Taylor, PO Box 383, Kilauea, HI 967540383
- Signed the 990
- Lyn Taylor, Vice President
- Phone
- (714) 742-3598
- Website
- http://makanalani.com/
- Return prepared by
- Timothy F Kelley CPA
Mission
Makanalanis mission is is to provide a humanitarian and religiously inspired outdoor education for youth who are disadvantaged in order to promote their well being and life outlookOffering children a chance to spend some time on a working farm where they can learn about the land, harvest fruit and vegetables, watch the shepherd with the sheep and feed the miniature donkeys is a great way to create opportunities for these children to grow and learn. Teaching them to be good stewards of the land will also give them a greater appreciation of the need to protect and respect the resources that we have. This opportunity will bring them into an environment that offers an abundance of new experiences and will allow them to try things first hand and help them develop skills that will be useful later on in life. Each child is unique and special and we want them to know that God loves them. Just as they will have the opportunity to plant seeds in a vegetable garden and pick the produce to eat, ou
Program accomplishments
- Hosted groups of at-risk youth during the year, including the following:YOUTH:JANUARY - 90FEBRUARY - 60MARCH - 110APRIL - 100MAY - 110JUNE - 200JULY - 200AUGUST - 90SEPTEMBER - 40OCTOBER - 100NOVEMBER - 40DECEMBER - 0Expenses $75,366
- Hosted the following Organizations and Groups during 2025ADULTS:Kirifi GroupHawaii Youth Ministries Aglow InternationalWild at Heart MenCaptivating Core WomenAIEA SDA family campReflame Ministries MenHI Young LifeCalvary Chapel Lihue WomenMoms In Prayer WomenSpecial Needs ParentsLihue Missionary Church leadersLabor of Love groupYOUTH:Simpson University Curiosity Kids HomeschoolCalvary Chapel Bible CollegeKauai Christian FellowshipSt Theresa SchoolKahili SDA SchoolKailua High School Hula Ken-Yen Learn CenterOhana Christian FellowshipHaleakala Waldorf SchoolNahele Wawae HomeschoolAnchor House KCC Hawaiian Language ClassIsland SchoolLDS young womenAIEA SDA family camp Rebecca Hart HomeschoolKe Kula Kaiapuni O Pu'ohalaBethel University ChoirBoys and Girls ClubKanuikapono SeniorsKilauea Elementary School 6th gradersLihue Missionary ChurchKapaa Missionary ChurchKalaheo Missionary Church Koloa Missionary ChurchEleele Baptist ChurchAloha ChurchKauai Baptist ChurchCalvary Chapel LihueCrossroads Church Camp RootedSacred ChildhoodAble MinistriesOne Way MinistriesKe Kula Nui O WaimanaloTrail LifeWholehearted worship Surfing The NationsExpenses $75,366
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
- 45-5079924
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20)
- Assets (IRS master file)
- $326,052
- Income (IRS master file)
- $111,619
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $111,619 | $158,665 | $326,052 | XML |
| 990 | December 2024 | $130,323 | $197,218 | $373,097 | XML |
| 990 | December 2023 | $228,255 | $64,110 | $439,992 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 45-5079924).
Questions about MAKANALANI KIDS
- What is the EIN of MAKANALANI KIDS?
- The employer identification number (EIN) of MAKANALANI KIDS is 45-5079924.
- Is MAKANALANI KIDS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to MAKANALANI KIDS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAKANALANI KIDS 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 MAKANALANI KIDS 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 MAKANALANI KIDS 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 MAKANALANI KIDS?
- The 990 for the year ended December 31, 2025 names Lyn Taylor.
- Who are the officers and directors of MAKANALANI KIDS?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does MAKANALANI KIDS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $111,619, expenses of $158,665 and total assets of $326,052 at year end.
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