Nonprofit · EIN 81-4541775
PAUPENA COMMUNITY DEVELOPMENT
Tax-exempt · KULA, HI 96790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2022 | 990-EZ | $122,041 | $115,849 | $6,192 | $254,509 | $15,310 | $239,199 |
Financial details: 990-EZ for the year ended December 31, 2022
Revenue
- Contributions, gifts and grants
- $37,886
- Program service revenue
- $84,155
- Investment income
- $0
Expenses
- Grants and similar amounts paid
- $84,140
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $19,911
- Occupancy
- $11,083
- Printing, publications and postage
- $715
- Program services (functional)
- $84,140
Balance sheet and other
- Total assets, start of year
- $240,849
- Total assets, end of year
- $254,509
- Total liabilities, end of year
- $15,310
- Net assets, end of year
- $239,199
- Cash, savings and investments
- $127,352
- Gross receipts
- $122,041
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, 2022, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kekoa Enomoto | Chairwoman | 20 | $0 |
| Nobu Higa | Director | 1 | $0 |
| Jonathan Kainoa Pestana | Director | 1 | $0 |
| Tetetia Tahauri | Director | 5 | $0 |
| Norman Abihai | President | 20 | $0 |
| Noelani Paresa | Secretary | 2 | $0 |
| Emma Yap | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 96 AHULUA ST, KULA, HI 96790-7228
- In care of
- % NORMAN ABIHAI
- Mailing address (990-N for 2023)
- 96 AHULUA ST, KULA HI 96790
- Principal officer (990-N for 2023)
- NORMAN ABIHAI, 96 AHULUA ST, KULA HI 96790
- Signed the 990-EZ
- Kekoa Enemoto, Chairwoman Board of Director
Mission
The mission of Pau`pena CDC is to provide resources and training to empower fellow Hawaiian Homelands beneficiaries to build homes and self-sufficient communities.
Program accomplishments
- Project MAHI`AI is an Amazon-style distribution system for native-grown products. online platform for consumers to order and for farmers and ranchers to deliver their products including vegetables fruits meats eggs and dairy. The program will provide garden-fresh produce such as mangoes and dragon fruit from a native Hawaiian veteran farmer at Waiohuli homestead; eggplant and tomatoes from a Keokea homelands cultivator and honey from a Waiehu Kou 4 homestead beekeeping family. Products will carry the Grown by the Native Community label.Expenses $46,032 · grants $46,032
- 2. OED G5546 $28,122.50 Paupena Community Development Inc. Paupena CDC continues to grow Project Ka Pa Ike The Yard of Knowledge} as an ongoing support of its master plan to develop a self-sufficient and self-sustainable community empowering other Maui County communities who may also desire to achieve food security by rehabilitating 127-acres of undeveloped aina land located in the ahupuaa land division of Waiohuli-Keokea ahupuaa land division within Kula on the island of Maui through educational workshops and regenerative agricultural ranching practices. As for Fiscal Year 2022 Paupena CDC continues its goal to foster a self-sustainable agricultural regenerative ranching community by installing the second phase next 4,230 linear feet of perimeter fencing cultivating crops and introducing livestock to designated areas of allotted pasture. Critical to farm and ranch operations Paupena CDC will need heavy equipment such as a Kubota U55 Excavator and TakeuchExpenses $28,123 · grants $28,123
- 3. FNDI G2022231 $10,000Technical Assistance options to increase the knowledge base or capacity of the people we serve and of ones staff Spend grant funds on Technical Assistance to support: staff training and development consultant technical or strategic support site visits to other food pantries or indigenous communities travel or registration to educational event software or build general organizational capacity that support the food pantry.Expenses $9,985 · grants $10,000
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 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 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 81-4541775
- 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-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S20)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2023 Officer: NORMAN ABIHAI | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2022 | $122,041 | $115,849 | $254,509 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: NORMAN ABIHAI | December 31, 2017 | ≤ $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 81-4541775).
Questions about PAUPENA COMMUNITY DEVELOPMENT
- What is the EIN of PAUPENA COMMUNITY DEVELOPMENT?
- The employer identification number (EIN) of PAUPENA COMMUNITY DEVELOPMENT is 81-4541775.
- Is PAUPENA COMMUNITY DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to PAUPENA COMMUNITY DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAUPENA COMMUNITY DEVELOPMENT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PAUPENA COMMUNITY DEVELOPMENT 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 PAUPENA COMMUNITY DEVELOPMENT last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2023 for the year ended December 31, 2023.
- Who is the principal officer of PAUPENA COMMUNITY DEVELOPMENT?
- The 990-N for 2023 names NORMAN ABIHAI.
- Who are the officers and directors of PAUPENA COMMUNITY DEVELOPMENT?
- The 990-EZ for the year ended December 31, 2022 lists 7 people; 0 received compensation from the organization.
- How much revenue does PAUPENA COMMUNITY DEVELOPMENT have?
- On its 990-EZ for the year ended December 31, 2022 it reported revenue of $122,041, expenses of $115,849 and total assets of $254,509 at year end.
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- KAUPO COMMUNITY ASSOCIATION INC EIN 81-2483755 · last filed 990 for 2025
- WOMAN WITHIN HAWAII EIN 82-5288750 · last filed 990-EZ for 2025
- GLASS METAL ASSOCIATION OF HAWAII EIN 99-0153767 · last filed 990-N for 2023
- MAUI COFFEE ASSOCIATION EIN 87-0802644 · last filed 990-N for 2025
- KAUPAPA EIN 33-2192190 · last filed 990-N for 2025
- MAUI NUI BUSINESS HUI EIN 33-4116241 · last filed 990-N for 2025
- HALEAKALA WALDORF SCHOOL EIN 99-0151085 · last filed 990 for 2025
All nonprofits in KULA · Hawaii · Community improvement and capacity building