Nonprofit · EIN 61-2064836
I OLA WAILUANUI INC
Tax-exempt · KAPAA, HI 96746
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $68,505 | $71,961 | -$3,456 | $220,906 | – | $220,906 |
| December 31, 2024 | 990 | $251,853 | $40,583 | $211,270 | $224,512 | $0 | $224,512 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,347
- Investment income
- $108
- Other revenue
- $50
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $48,667
- Occupancy
- $403
- Printing, publications and postage
- $234
- Other expenses
- $22,657
- Program services (functional)
- $25,702
Balance sheet and other
- Total assets, start of year
- $224,512
- Total assets, end of year
- $220,906
- Total liabilities, end of year
- –
- Net assets, end of year
- $220,906
- Cash, savings and investments
- $220,906
- Gross receipts
- $68,505
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PUA ROSSI-FUKINO | PRESIDENT | 5 | $0 |
| MASON CHOCK | VICE PRESIDE | 15 | $0 |
| MICAH BUKOSKI | TREASURER | 10 | $0 |
| MAKANA REILLY | SECRETARY | 3 | $0 |
| NIKKI CRISTOBAL | DIRECTOR | 2 | $0 |
| TRICIA TERAO-MURPHY | DIRECTOR | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICAH BUKOSKI | TREASURER Trustee or director, Officer | 5 | $0 |
| MASON CHOCK | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| NIKKI CRISTOBAL | DIRECTOR Trustee or director | 3 | $0 |
| FERN HOLLAND | DIRECTOR Trustee or director | 5 | $0 |
| MAKANA REILLY | SECRETARY Trustee or director, Officer | 5 | $0 |
| PUA ROSSI-FUKINO | PRESIDENT Trustee or director, Officer | 7 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 143, KAPAA, HI 96746-0143
- Mailing address (990-N for 2023)
- PO Box 143, Kapaa HI 96746
- Principal officer (990-N for 2023)
- Pualiiliimaikalani Rossi-Fukino, PO Box 143, Kapaa HI 96746
- Signed the 990-EZ
- PUA ROSSI-FUKINO, PRESIDENT
- Phone
- (808) 421-8392
- Website
- https://www.wailuanui.org/
- Return prepared by
- LAURA WILEY CPA
Mission
TO RESTORE THE WAILUANUIAHO'ANO DISTRICT INTO A FLOURISHING CULTURAL SPACE.
Program accomplishments
- IOW IS A STEWARDSHIP PARTNER AT MALAEHA'AKOA HEIAU WITH THE DEPT OF LAND & NATURAL RESOURCES. THE HEIAU NEAR THE WAILUA RIVER IS THE LARGEST REMAINING HEIAU ON KAUAI AND WAS BUILT BEFORE 1200 AD. IOW HOSTS WEEKLY (CONT BELOW)Expenses $25,702
- (CONT FROM ABOVE) VOLUNTEER WORKDAYS AT THE HEIAU. A DEVELOPMENT INNOVATION GRANT FROM THE COUNTY ALLOWED IOW TO HIRE A PROMINENT ARCHITECT & PRACTITIONER OF PLANE TABLE MAPPING AS WELL AS AN EDUCATOR (CONT. BELOW)
- (CONT. FROM ABOVE) TO TRAIN COLLEGE-LEVEL INTERNS IN THESE CULTURAL ISSUES. I OLA WAILUANUI STRENGTHENED IT'S BOARD OF DIRECTORS.
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 61-2064836
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C60)
- Assets (IRS master file)
- $220,906
- Income (IRS master file)
- $68,505
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $68,505 | $71,961 | $220,906 | XML |
| 990 | December 2024 | $251,853 | $40,583 | $224,512 | XML |
| 990-N for 2023 Officer: Pualiiliimaikalani Rossi-Fukino | December 31, 2023 | ≤ $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 61-2064836).
Questions about I OLA WAILUANUI INC
- What is the EIN of I OLA WAILUANUI INC?
- The employer identification number (EIN) of I OLA WAILUANUI INC is 61-2064836.
- Is I OLA WAILUANUI INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to I OLA WAILUANUI INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does I OLA WAILUANUI INC 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 I OLA WAILUANUI INC 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 I OLA WAILUANUI INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of I OLA WAILUANUI INC?
- The 990-N for 2023 names Pualiiliimaikalani Rossi-Fukino.
- Who are the officers and directors of I OLA WAILUANUI INC?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does I OLA WAILUANUI INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $68,505, expenses of $71,961 and total assets of $220,906 at year end.
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