Nonprofit · EIN 47-3114047
HAMAKUA INSTITUTE
Tax-exempt · NINOLE, HI 96773
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $226,803 | $275,138 | -$48,335 | $768,124 | $580,452 | $187,672 |
| December 31, 2024 | 990-PF | $253,246 | $198,439 | $54,807 | $827,359 | $591,352 | $236,007 |
| December 31, 2023 | 990-PF | $253,302 | $301,521 | -$48,219 | $774,646 | $593,446 | $181,200 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $226,803
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $84,081
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $156,114
Balance sheet and other
- Total assets, start of year
- $827,359
- Total assets, end of year
- $768,124
- Total liabilities, end of year
- $580,452
- Net assets, end of year
- $187,672
- Fair market value of assets
- $768,124
- Qualifying distributions
- $156,114
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dennis Flemming PO Box 39, Honomu, HI 96728 | President | 50 | $75,000 |
| Daniel McCall PO Box 39, Honomu, HI 96728 | Secretary | 1 | $2,800 |
| Tam Nguyen PO Box 39, Honomu, HI 96728 | Vice-President | 0.25 | $0 |
| Nancy Gilbert PO Box 39, Honomu, HI 96728 | TREASURER | 0.25 | $0 |
| Leanne Kami PO Box 39, Honomu, HI 96728 | Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS FLEMMING PO BOX 39, HONOMU, HI 96728 | PRESIDENT/EX | 36 | $39,000 |
| TAM NGUYEN PO BOX 39, HONOMU, HI 96728 | VICE PRESIDE | 0.25 | $0 |
| DANIEL MCCALL PO BOX 39, HONOMU, HI 96728 | SECRETARY | 0.25 | $0 |
| NANCY GILBERT PO BOX 39, HONOMU, HI 96728 | TREASURER | 0.25 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS FLEMMING PO BOX 39, HONOMU, HI 96728 | PRESIDENT/EX | 36 | $72,000 |
| TAM NGUYEN PO BOX 39, HONOMU, HI 96728 | VICE PRESIDE | 0.25 | $0 |
| DANIEL MCCALL PO BOX 39, HONOMU, HI 96728 | SECRETARY | 0.25 | $0 |
| NANCY GILBERT PO BOX 39, HONOMU, HI 96728 | TREASURER | 0.25 | $0 |
| LEANNE KAMI PO BOX39, HONOMU, HI 96728 | DIRECTOR | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 60, NINOLE, HI 96773-0060
- In care of
- % DENNIS FLEMMING
- Mailing address (990-N for 2015)
- PO BOX 39, HONOMU HI 96728
- Principal officer (990-N for 2015)
- DENNIS FLEMMING, PO BOX 39, HONOMU HI 96728
- Signed the 990-PF
- Dennis Flemming, Hamakua Institute
- Phone
- (808) 937-7372
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 47-3114047
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Community improvement and capacity building (S31)
- Assets (IRS master file)
- $768,124
- Income (IRS master file)
- $226,803
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $226,803 | $275,138 | $768,124 | XML |
| 990-PF | December 2024 | $253,246 | $198,439 | $827,359 | XML |
| 990-PF | December 2023 | $253,302 | $301,521 | $774,646 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: DENNIS FLEMMING | December 31, 2015 | ≤ $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 47-3114047).
Questions about HAMAKUA INSTITUTE
- What is the EIN of HAMAKUA INSTITUTE?
- The employer identification number (EIN) of HAMAKUA INSTITUTE is 47-3114047.
- Is HAMAKUA INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to HAMAKUA INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HAMAKUA INSTITUTE file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HAMAKUA INSTITUTE 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 HAMAKUA INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who is the principal officer of HAMAKUA INSTITUTE?
- The 990-N for 2015 names DENNIS FLEMMING.
- Who are the officers and directors of HAMAKUA INSTITUTE?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $75,000 (Dennis Flemming, President).
- How much revenue does HAMAKUA INSTITUTE have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $226,803, expenses of $275,138 and total assets of $768,124 at year end.
Other nonprofits in NINOLE
- MANOLOA INC EIN 82-4913838 · last filed 990-N for 2025
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All nonprofits in NINOLE · Hawaii · Community improvement and capacity building