Nonprofit · EIN 47-5593452
IWIKUA
Tax-exempt · WAIMEA, HI 96796
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $567,417 | $642,807 | -$75,390 | $504,113 | $2,994 | $501,119 |
| December 31, 2023 | 990 | $891,305 | $564,040 | $327,265 | $580,341 | $0 | $580,341 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $404,904
- Program service revenue
- $65,732
- Investment income
- $515
- Net income from sales of inventory
- $96,266
- Other revenue
- $96,266
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $104,180
- Other salaries and wages
- $138,218
- Salaries, compensation and benefits (total)
- $279,676
- Professional fundraising fees
- $0
- Accounting fees
- $221
- Occupancy
- $120,563
- Travel
- $32,572
- Program services (functional)
- $290,167
- Management and general (functional)
- $352,640
Balance sheet and other
- Total assets, start of year
- $580,341
- Total assets, end of year
- $504,113
- Total liabilities, end of year
- $2,994
- Net assets, end of year
- $501,119
- Net assets without donor restrictions
- $501,119
- Gross receipts
- $582,413
- Employees
- 6
- Volunteers
- 225
- Year formed
- 2015
- 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 | Other / benefits |
|---|---|---|---|---|
| JOSHUA MORI | EXECUTIVE DIRECTOR Officer | 60 | $93,180 | $11,000 |
| FRED FLORES JR | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JULIA MATSESHE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MEGAN WOMBLE | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MARCUS SOUZA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| STEVEN DAVIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hanford McCloud | Director Trustee or director | 0.5 | $0 |
| Steven Davis | Director Trustee or director | 1 | $0 |
| Holly Kaiakapu | Director Trustee or director | 2 | $0 |
| Makana Reilly | President Trustee or director, Officer | 6 | $0 |
| Fred Flores Jr | Vice President Trustee or director, Officer | 4 | $0 |
| Julia Matseshe | Secretary Trustee or director, Officer | 4 | $0 |
| Megan Talley | Treasurer Trustee or director, Officer | 4 | $0 |
| Joshua Mori | Executive Director Key employee, Highest-paid employee | 80 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 851, WAIMEA, HI 96796-0851
- In care of
- % JOSH MORI
- Mailing address (990-N for 2018)
- PO Box 1305, Kekaha HI 96752
- Principal officer (990 for 2024)
- JOSHUA MORI, PO BOX 851, WAIMEA, HI 96796
- Principal officer (990-N for 2018)
- Josh Mori, PO Box 1305, Kekaha HI 96752
- Signed the 990
- MEGAN TALLEY, TREASURER
- Phone
- (808) 652-2127
- Website
- WWW.IWIKUA.ORG
- Return prepared by
- EASY OFFICE DBA JITASA
Mission
IWIKUA SERVES AS AN EDUCATIONAL AND CULTURAL RESOURCE FOR SUSTAINABLE FOOD PRODUCTION, WELLNESS, AND COMMUNITY ENHANCEMENT TO BENEFIT WEST KAUAI AND HELP RAISE FUTURE GENERATIONS TO BE CULTURALLY-CENTERED LIFE-LONG LEARNERS WHO FULFILL ACTIVE ROLES IN THE COMMUNITY SUCH AS FARMERS, EDUCATORS, AND LEADERS.
Program accomplishments
- IWIKUA HAS A HOLISTIC VIEW OF WELLNESS WHICH INTEGRATES CULTURAL CONNECTION AS WELL AS MENTAL AND PHYSICAL STRENGTH. OUR COMMUNITY HEALTH FACILITY, MAKANA TRAINING CENTER (MTC), IS OPEN TO MEMBERS EACH DAY AND ALSO PROVIDES WEEKLY GROUP FITNESS CLASSES. OVER THE YEAR, OUR STUDENT AND ADULT VOLUNTEERS AND INTERNS AIDED IN THE OPERATIONS OF THE CENTER AND ALSO HAD THE OPPORTUNITY TO LEARN WORK TRAINING THROUGH CUSTOMER SERVICE, UTILIZING THE MEMBER MANAGEMENT SOFTWARE, BASIC GYM EQUIPMENT MAINTENANCE AND REPAIR, AND CONSTRUCTION AS WE EXPANDED OUR SPACE. MTC OFFERS AN AGE-INCLUSIVE TRACK CAMP DURING THE SUMMER, AS WELL AS A BASKETBALL SKILLS TRAINING CAMP WITH PROFESSIONAL PLAYERS WHO COME TO SERVE AS MENTORS DURING THE WEEK. WE ALSO HAVE A WORK-TRADE PROGRAM FOR STUDENT ATHLETES AND ADULT COMMUNITY MEMBERS TO UTILIZE THE GYM AT NO COST. TRACK CLUB PARTICIPANTS, GYM GOERS, AND COMMUNITY MEMBERS ALSO VOLUNTEER IN IWIKUA-HOSTED COMMUNITY RUNS AND FITNESS COMPETITIONS THAT BRING OVER 400 COMMUNITY COMPETITORS TOGETHER THROUGHOUT THE YEAR.Expenses $185,368 · revenue $65,733
- NA MAHI HO'OKO A'E IS THE EDUCATIONAL FARM PROGRAM OF IWIKUA THAT FOCUSES ON SUSTAINABLE FOOD PRODUCTION, INTEGRATING TRADITIONAL HAWAIIAN GARDENING TECHNIQUES WITH MODERN TECHNOLOGY THROUGH THE OPERATION OF OUR LARGE-SCALE AQUAPONICS SYSTEM AND IN-GROUND CROPS. WE PROVIDED A VARIETY OF FRUITS AND VEGETABLES TO OUR WEST KAUAI COMMUNITY MEMBERS AT LARGE THROUGH OUR MINI GROCERY STORE, AS WELL AS THIRTEEN RESTAURANTS AND BUSINESSES AND THE LOCAL HOSPITAL. OVER THE YEAR WE WORKED WITH HIGH SCHOOL AND COLLEGE STUDENTS DURING SCHOOL BREAKS TO DO INTENSIVE INTERNSHIPS WHERE THEY WERE IMMERSED IN THE ENTIRETY OF THE FARM OPERATION, FROM SEED TO SALE, HELPING WITH PLANTING, HARVESTING, PACKAGING, MARKETING, AND DISTRIBUTION, AS WELL AS LEARNING CONSTRUCTION SKILLS THROUGHOUT THE EXPANSION OF OUR FARM SYSTEM. WE ALSO HAD OVER 75 VOLUNTEERS THROUGHOUT THE YEAR FROM HIGH SCHOOL AND COLLEGE CLASSES THAT INTEGRATED THEIR CURRICULUM INTO A HANDS-ON APPLICATION ON THE FARM. THESE EFFORTS HELPED PRODUCE OVER 16,000 POUNDS OF PRODUCE (INCLUDING OVER 14,000 POUNDS OF LETTUCE) WHICH WENT DIRECTLY INTO FEEDING THE COMMUNITY WHILE PROVIDING A UNIQUE AGRICULTURAL AND ENTREPRENEURIAL EXPERIENCE FOR OUR LOCAL YOUTH.Expenses $99,250
- IWI CAMP IS FOCUSED ON INTEGRATING IMPORTANT CULTURAL PROTOCOLS AND LESSONS WITH HAWAIIAN LANGUAGE, AND IMPLEMENTING ANCESTRAL FARMING METHODOLOGY AND VALUES. IN PREVIOUS YEARS, IWI CAMP WAS FOCUSED ON CULTURAL EXCHANGE BETWEEN OUR YOUTH AND OTHER INDIGENOUS COMMUNITIES. IN 2023 WE HOSTED A GROUP OF 28 STUDENTS FROM A YOUTH URBAN FARM PROGRAM IN OAKLAND, CA. THEY WERE ABLE TO INTERACT WITH OUR INTERNS AND COMMUNITY AND WERE HANDS-ON IN DEVELOPING INFRASTRUCTURE, AS WELL AS COLLABORATIVELY DESIGNING AND COMPLETING A LARGE-SCALE MURAL INSIDE OUR FITNESS CENTER IN PARTNERSHIP WITH A LOCAL ART PROGRAM. IWIKUA ALSO BROUGHT EIGHT LOCAL HIGH SCHOOL STUDENT ATHLETES TO MONTANA TO WORK WITH THE HONOR BOUND PROGRAM AT MONTANA STATE UNIVERSITY AS WELL AS VOLUNTEER AT THE ANNUAL POWWOW. THEY ALSO COMPETED IN A TRACK MEET AND MET WITH THE COACHES AND ATHLETICS STAFF TO LEARN WHAT OPPORTUNITIES ARE AVAILABLE TO ATHLETES LOOKING TO PURSUE HIGHER EDUCATION. THESE STUDENTS WERE ABLE TO EXPERIENCE A NEW AREA AND FORGED GREAT CONNECTIONS WITH ANOTHER CULTURE AND COMMUNITY.Expenses $5,549
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
- 47-5593452
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $504,113
- Income (IRS master file)
- $582,413
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $567,417 | $642,807 | $504,113 | XML |
| 990 | December 2023 | $891,305 | $564,040 | $580,341 | XML |
| 990 | December 2022 | $594,832 | $410,192 | $253,076 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Josh Mori | 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 47-5593452).
Questions about IWIKUA
- What is the EIN of IWIKUA?
- The employer identification number (EIN) of IWIKUA is 47-5593452.
- Is IWIKUA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to IWIKUA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IWIKUA 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 IWIKUA 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 IWIKUA 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 IWIKUA?
- The 990 for the year ended December 31, 2024 names JOSHUA MORI.
- Who are the officers and directors of IWIKUA?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $93,180 (JOSHUA MORI, EXECUTIVE DIRECTOR).
- How much revenue does IWIKUA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $567,417, expenses of $642,807 and total assets of $504,113 at year end.
Other nonprofits in WAIMEA
- HAWAII CROP IMPROVEMENT ASSOCIATION EIN 99-0258882 · last filed 990 for 2025
- KAUAI ENVIRONMENTAL HEALTH NETWORK EIN 81-4857165 · last filed 990-N for 2025
- KAUAI REGION HEALTHCARE ENTERPRISES EIN 85-1039176 · last filed 990 for 2024
- HISTORIC WAIMEA THEATER AND CULTURAL ARTS CENTER EIN 65-1318126 · last filed 990 for 2024
- KAUAI REGION PHARMACY-WEST EIN 85-4196430 · last filed 990 for 2024
- WAIMEA ALUMNI AND FRIENDS FOUNDATION EIN 99-0216138 · last filed 990 for 2025
- HALE PUNA EIN 81-1573798 · last filed 990 for 2024
- KAUAI ADOLESCENT TREATMENT CENTER FOR HEALING EIN 86-3982630 · last filed 990-EZ for 2024
All nonprofits in WAIMEA · Hawaii · Community improvement and capacity building