Nonprofit · EIN 47-4436264
PUNA MAKAUKAU
Tax-exempt · KURTISTOWN, HI 96760
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $536,695 | $8,152 | $528,543 | $531,325 | $0 | $531,325 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $536,695
- of which government grants
- $534,075
- 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
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $8,092
- Management and general (functional)
- $60
Balance sheet and other
- Total assets, start of year
- $2,782
- Total assets, end of year
- $531,325
- Total liabilities, end of year
- $0
- Net assets, end of year
- $531,325
- Net assets with donor restrictions
- $531,325
- Gross receipts
- $536,695
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2018
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Claudia Ziroli | President Trustee or director, Officer | 4 | $0 |
| Patti Pinto | Vice President Trustee or director, Officer | 4 | $0 |
| Julia Mitchell | Treasurer Trustee or director, Officer | 1 | $0 |
| Laila Moire-Selvage | Secretary Trustee or director, Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 582, KURTISTOWN, HI 96760-0582
- In care of
- % PUNA MAKAUKAU
- Mailing address (990-N for 2025)
- PO Box 582, Kurtistown HI 96760
- Principal officer (990 for 2024)
- Claudia Ziroli, PO Box 404, Mountain View, HI 96771
- Principal officer (990-N for 2025)
- Claudia Ziroli-Coyl, PO Box 404, Mountain View HI 96771
- Signed the 990
- Patti Pinto, Vice President
- Phone
- (808) 938-2144
- Website
- punamakaukau.org
Mission
PUNA MKAUKAU IS DEDICATED TO SUPPORTING HAWAII ISLAND COMMUNITIES TO BUILD RESILIENCE AND TO BE PREPARED FOR EMERGENCIES. WE FACILITATE THE FORMATION OF COALITIONS FOSTERING COLLABORATION AMONG INDIVIDUALS NEIGHBORHOODS AND COMMUNITIES TO ENHANCE PREPAREDNESS. AS A MEMBER OF VIBRANT HAWAIIS RESILIENCE HUB NETWORK WE SUPPORT THE ONGOING WORK OF THE RESILIENCE HUB PROGRAM.
Program accomplishments
- PUNA MAKAUKAU WORKING WITH A GRANT FROM THE COUNTY OF HAWAII AND THE PROJECT TEAM FROM HAWAIIAN ACRES COMMUNITY ASSOCIATION TOOK ON THE PROJECT OF BUILDING A CERTIFIED FOOD HUB TO SERVE THE PUNA COMMUNITIES. WORKING WITH HAWAIIAN ACRES FOOD HUB PROJECT TEAM WE HAVE COMPLETED THE PLANNING AND ENGINEERING FOR THE FOOD HUB KITCHEN THE FIRST PERMIT HAS BEEN SECURED. PLAN SUBMISSION HAS TAKEN PLACE. BEGINNING WORK ON THE PURCHASE OF A KITCHEN CONTAINER AND EQUIPMENT.Expenses $2,750
- WE SUPPORTED THE ONGOING WORK TO BUILD AND EQUIP AN EMERGENCY HUB OF OPERATIONS FOR UPPER PUNA COMMUNITIES. BUILDING THE COVERED OPERATIONS CENTER AND EQUIPPING THE PUBLIC GATHERING SPACE.Expenses $4,939
- LINE 4C THIRD ACCOMPLISHMENT THE COMPLETED GATHERING SPACE HALE HALAWAI O FERN ACRES HAS BEEN THE HOST SITE FOR COMMUNITY MEETINGS GATHERINGS CERT TEAM TRAINING AND VOLUNTEER FIRE DEPARTMENT TRAINING. THE FERN ACRES FOOD DISTRIBUTION PROGRAM IS NOW ABLE TO USE THE PAVED DRIVE THROUGH AREA PERMITTING ADA ACCESS FOR ALL COMMUNITY MEMBERS.Expenses $403
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990-N on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 47-4436264
- 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
- 2018
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M99)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Claudia Ziroli-Coyl | June 30, 2026 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2025 | $536,695 | $8,152 | $531,325 | IRS |
| 990-N for 2023 Officer: Claudia Ziroli | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Claudia Ziroli | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: CLAUDIA ZIROLI | June 30, 2020 | ≤ $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 47-4436264).
Questions about PUNA MAKAUKAU
- What is the EIN of PUNA MAKAUKAU?
- The employer identification number (EIN) of PUNA MAKAUKAU is 47-4436264.
- Is PUNA MAKAUKAU tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to PUNA MAKAUKAU tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUNA MAKAUKAU file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PUNA MAKAUKAU due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PUNA MAKAUKAU last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended June 30, 2026.
- Who is the principal officer of PUNA MAKAUKAU?
- The 990 for the year ended June 30, 2025 names Claudia Ziroli.
- Who are the officers and directors of PUNA MAKAUKAU?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PUNA MAKAUKAU have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $536,695, expenses of $8,152 and total assets of $531,325 at year end.
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All nonprofits in KURTISTOWN · Hawaii · Public safety, disaster preparedness and relief