Nonprofit · EIN 45-5263880
LIVING PONO PROJECT
Tax-exempt (reinstated) · PAIA, HI 96779
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,718,341 | $1,877,602 | -$159,261 | $885,689 | -$266,913 | $1,152,602 |
| December 31, 2023 | 990 | $2,388,927 | $1,893,785 | $495,142 | $1,309,449 | $40,170 | $1,269,279 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,718,341
- of which government grants
- $574,601
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $772,099
- Salaries, compensation and benefits (total)
- $922,198
- Professional fundraising fees
- $0
- Legal fees
- $4,297
- Occupancy
- $276,598
- Travel
- -$25,087
- Program services (functional)
- $1,877,602
Balance sheet and other
- Total assets, start of year
- $1,309,449
- Total assets, end of year
- $885,689
- Total liabilities, end of year
- -$266,913
- Net assets, end of year
- $1,152,602
- Land, buildings and equipment
- $733,610
- Net assets without donor restrictions
- $1,152,602
- Gross receipts
- $1,718,341
- Employees
- 0
- Volunteers
- 10
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Neal H Ane deceased 2024 | Executive Director Trustee or director, Key employee, Highest-paid employee | 40 | $124,184 |
| Chana M Ane | Manager Highest-paid employee | 40 | $109,375 |
| Mercer Vicens | President Trustee or director | 1.5 | $0 |
| Anella Saito-Takabayashi | Vice President Trustee or director | 1.5 | $0 |
| K'iiniokapu'uwai Herrick | Treasurer/Secretary Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Neal Hoapili Ane | Executive Director Trustee or director, Highest-paid employee | 40 | $120,000 |
| Pomaikai Kaniaupio-Crozier | Manager Key employee | 40 | $105,001 |
| Mercer Vicens | President Trustee or director | 1 | $0 |
| Anella Saito-Takabayashi | Vice President Trustee or director | 1 | $0 |
| K'iiniokapu'uwai Herrick | Treasurer/Secretary Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2465 WAIPUA ST, PAIA, HI 96779-9749
- In care of
- % CHANA ANE
- Mailing address (990-N for 2018)
- 2465 Waipua St, Paia HI 96779
- Principal officer (990 for 2024)
- Neal Hoapili Ane, 2465 Waipua St, Paia, HI 96779
- Principal officer (990-N for 2018)
- Mercer Vicens, 2465 Waipua St, Paia HI 96779
- Signed the 990
- Chana Makale'a Dudoit Ane, Executive Director
- Phone
- (808) 276-8600
- Website
- www.livingponoproject.org
- Return prepared by
- Mark W Lee CPA
Mission
To revitalize our Hawaiian culture through education, outreach and environmental restoration.
Program accomplishments
- Kupaaina Explorations Program: This progam allows sudents to participate in cultural activities outside of the school setting. We assist students in developing cultural values and awareness of Hawaiian culture. Cultural activities include traditional Hawaiian chants, crafts, native plant uses, wayfinding and navigation, paddling, legends, kui kalo and many more activities. This program explores the importance of the Ahupuaa system; sustainability, kuleana, and how this system can be modeled today.Expenses $10,483 · revenue $7,567
- Living Pono Plantation: The purpose for establishing the Living Pono Plantation is three fold: First, we seek to employ adults with disabilities within the Green Industry at a fair wage while providing them a unique opportunity to learn and gain life skills through a positive and fun alternative work experience. Secondly, by integratiing several sustainable agricultural practices, we will be providing Hawaii consumers with several alternatives to conventionally grown crops from teh mainland as well as healing our aina. Lastly, this system can be an invaluble teaching tool for students to learn about sustainability, a modern working ahupuaa, and to develop a curriculum that is relevant to real world applications.Expenses $747,959 · revenue $495,667
- Puu Kukui Watershed Preserve: Provides employment to vulnerable populations and education opportunities based in cultural stewardship and watershed protection. These programs demonstrate the connectivity between the natural world and the Hawaiian perspective of alohaaina (ove and stewardship for land). Puu Kukui Watershed Preserve is an excellent resource for environmental education and provides a multitude of hands on learning spaces where humana (learners) can see, touch, and be emersed in ecosystem processes first hand. This intac ahupuaa and larger moku complex showcases the dynamic interactions of different ecosystems within ahupuaa, as well as potential impacts that global warming may have on a community.Expenses $1,119,160 · revenue $1,215,108
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 | Not 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
- 45-5263880
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $885,689
- Income (IRS master file)
- $1,718,341
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- September 24, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,718,341 | $1,877,602 | $885,689 | XML |
| 990 | December 2023 | $2,388,927 | $1,893,785 | $1,309,449 | XML |
| 990 | December 2022 | $1,769,389 | $2,318,047 | $882,964 | IRS |
| 990 | December 2021 | $1,837,473 | $2,043,967 | $1,292,379 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Mercer Vicens | December 31, 2018 | ≤ $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 45-5263880).
Questions about LIVING PONO PROJECT
- What is the EIN of LIVING PONO PROJECT?
- The employer identification number (EIN) of LIVING PONO PROJECT is 45-5263880.
- Is LIVING PONO PROJECT tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to LIVING PONO PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING PONO PROJECT 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 LIVING PONO PROJECT 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 LIVING PONO PROJECT 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 LIVING PONO PROJECT?
- The 990 for the year ended December 31, 2024 names Neal Hoapili Ane.
- Who are the officers and directors of LIVING PONO PROJECT?
- The 990 for the year ended December 31, 2024 lists 5 people; 2 received compensation from the organization, the highest $124,184 (Neal H Ane deceased 2024, Executive Director).
- How much revenue does LIVING PONO PROJECT have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,718,341, expenses of $1,877,602 and total assets of $885,689 at year end.
Other nonprofits in PAIA
- LAAKEA VILLAGE EIN 99-0348754 · last filed 990 for 2024
- MAKOA QUEST INC EIN 81-4168303 · last filed 990 for 2024
- LOVEVOLUTION FOUNDATION EIN 37-1576756 · last filed 990-N for 2025
- ALOHA HOUSE INC EIN 99-0173804 · last filed 990 for 2025
- MAUI COUNTRY CLUB LTD EIN 99-0047752 · last filed 990 for 2025
- MAUI CHRISTIAN ACADEMY EIN 99-0241019 · last filed 990 for 2025
- THE HAPPY DOG PROJECT EIN 81-3361499 · last filed 990 for 2024
- YOUTH WITH A MISSION-MAUI INC EIN 99-0325157 · last filed 990 for 2025