Nonprofit · EIN 56-2638917
LAIOPUA 2020
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $5,383,981 | $1,901,206 | $3,482,775 | $1,068,740 | $395,679 | $673,061 |
| December 31, 2023 | 990 | $1,441,474 | $1,272,032 | $169,442 | $1,002,667 | $3,812,381 | -$2,809,714 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,183,923
- of which government grants
- $1,768,289
- Program service revenue
- $5,972
- Investment income
- $21,396
- Net rental income
- $133,372
- Other revenue
- $172,690
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $125,000
- Other salaries and wages
- $450,103
- Salaries, compensation and benefits (total)
- $673,667
- Professional fundraising fees
- $0
- Legal fees
- $22,950
- Accounting fees
- $89,353
- Occupancy
- $67,438
- Travel
- $32,675
- Program services (functional)
- $1,710,366
- Management and general (functional)
- $190,840
Balance sheet and other
- Total assets, start of year
- $1,002,667
- Total assets, end of year
- $1,068,740
- Total liabilities, end of year
- $395,679
- Net assets, end of year
- $673,061
- Net assets without donor restrictions
- $673,061
- Gross receipts
- $5,383,981
- Employees
- 68
- Volunteers
- 10
- Year formed
- 2006
- 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 |
|---|---|---|---|---|
| REBECCA KAWEHI INABA | Executive Dir. Officer | 50 | $125,000 | $22,212 |
| MARIE LOUIS | President Trustee or director, Officer | 5 | $0 | $0 |
| MERRICK NISHIMOTO | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| GAYLE GRECO | Sec./Treas. Trustee or director, Officer | 2 | $0 | $0 |
| MARGARET KAHOILUA | Director Trustee or director, Officer | 2 | $0 | $0 |
| RAYNETTE HALEAMAU-KAM | Director Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| REBECCA KAWEHI INABA | EXECUTIVE DIRECTOR Officer | 50 | $102,760 | $17,784 |
| WAILANA KAMAUU | PRESIDENT (UNTIL 11/23) Trustee or director, Officer | 5 | $0 | $0 |
| MARIE LOUIS | PRESIDENT (STARTED 11/23) Trustee or director, Officer | 5 | $0 | $0 |
| MERRICK NISHIMOTO | VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| GAYLE GRECO | TREASURER/SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| MARGARET KAHOILUA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RAYNETTE KALEI HALEAMAU-KAM | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1764, KAILUA KONA, HI 96745-1764
- In care of
- % CRAIG V KAHUI
- Mailing address (990-N for 2007)
- 74-5100 Haleolono Street, Kailua Kona HI 96740
- Principal officer (990 for 2024)
- MARIE LOUIS, PO BOX 1764, KailuaKona, HI 96745
- Principal officer (990-N for 2007)
- Craig Kahui, 74-5146 Haleolono Place, Kailua Kona HI 96740
- Signed the 990
- CRAIG KAHUI, President
- Phone
- (808) 327-1221
- Website
- WWW.LAIOPUA.ORG
- Return prepared by
- Linked Accounting LLP
Mission
TO PROVIDE SOCIAL, RECRERATIONAL, VOCATIONAL, ECONOMICAL, EDUCATIONAL, AND CULTURAL OPPORTUNITIES AND INFRASTRUCTURE TO THE COMMUNITIES OF THE KEALAKEHE AHUPUA'A. IT IS A PLACE FOR PILINA (BUILDING AND SUPPORTING ONE ANOTHER THROUGH RELATIONSHIPS) AND A PU'UHONUA (A PLACE OF COMFORT, PEACE, AND SAFETY).
Program accomplishments
- COMMERCIAL KITCHEN/COMMUNITY MEALS PROGRAMS - THE KITCHEN IS USED FOR CULINARY TRAINING PROGRAMS TO INCLUDE WORKFORCE DEVELOPMENT EDUCATION. IT'S ALSO USED FOR PROGRAMS RELATED TO FEEDING THE COMMUNITY AND ALL USES ASSOCIATED WITH CARRYING OUT THE MISSION OF LA'I'OPUA 2020.Expenses $1,205,147 · revenue $5,972
- KOA (KNOWLEDGE, OPPORTUNITY, ACHIEVEMENT) ENRICHMENT PROGRAM - OFFERS CULTURAL AND PLACED-BASED EDUCATION THROUGH LITERACY, STEAM, AND HAWAIIAN LANGUAGE AND CULTURAL PROGRAMMING TO ELEMENTARY KEIKI IN AFTER SCHOOL AND SUMMER PROGRAMS.Expenses $359,979 · revenue $39,318
- WA`A EDUCATION PROGRAM - FUNDED BY OFFICE OF HAWAIIAN AFFAIRS THIS PROGRAM INTRODUCES KEIKI IN SCHOOLS TO VOYAGING. THE CANOE, LA'I'OPUA, ALONG WITH HER CAPTAINS AND CREW, ARE A TRAVELING CLASSROOM WHICH SHARE THE TRADITIONS OF WAYFARING AND HAWAIIAN CANOE BUILDING.Expenses $145,240
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
- 56-2638917
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N31)
- Assets (IRS master file)
- $1,068,740
- Income (IRS master file)
- $5,383,981
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $5,383,981 | $1,901,206 | $1,068,740 | XML |
| 990 | December 2023 | $1,441,474 | $1,272,032 | $1,002,667 | XML |
| 990 | December 2022 | $1,235,339 | $1,141,454 | $1,010,849 | IRS |
| 990 | December 2021 | $424,913 | $189,888 | -$845,235 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2007 Officer: Craig Kahui | December 31, 2007 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about LAIOPUA 2020
- What is the EIN of LAIOPUA 2020?
- The employer identification number (EIN) of LAIOPUA 2020 is 56-2638917.
- Is LAIOPUA 2020 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to LAIOPUA 2020 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAIOPUA 2020 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 LAIOPUA 2020 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 LAIOPUA 2020 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 LAIOPUA 2020?
- The 990 for the year ended December 31, 2024 names MARIE LOUIS.
- Who are the officers and directors of LAIOPUA 2020?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $125,000 (REBECCA KAWEHI INABA, Executive Dir.).
- How much revenue does LAIOPUA 2020 have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $5,383,981, expenses of $1,901,206 and total assets of $1,068,740 at year end.
Other nonprofits in KAILUA KONA
- NANEA GOLF CLUB INC EIN 99-0347826 · last filed 990 for 2024
- HAWAII ISLAND PADDLESPORTS ASSOCIATION EIN 99-0338668 · last filed 990 for 2025
- OHANA SPORTS EIN 82-2460239 · last filed 990-EZ for 2024
- KAEO ATHLETICS PROJECT EIN 92-1800248 · last filed 990-EZ for 2025
- KIKAUA POINT PARK MAINTENANCE CORPORATION EIN 99-0352675 · last filed 990-PF for 2024
- KONA CRUSH SOCCER ACADEMY EIN 33-1178236 · last filed 990-EZ for 2025
- WEGO FOUNDATION INC EIN 85-1625724 · last filed 990-EZ for 2025
- BIG ISLAND WAVE RIDERS AGAINST DRUGS EIN 91-2069727 · last filed 990-N for 2025
All nonprofits in KAILUA KONA · Hawaii · Recreation and sports