Nonprofit · EIN 84-4041161
PULAMA NA LIKO
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,603 | $32,630 | $12,973 | $62,610 | $0 | $62,610 |
| December 31, 2024 | 990-EZ | $43,993 | $21,720 | $22,273 | $48,973 | $0 | $48,973 |
| December 31, 2023 | 990-EZ | $61,898 | $53,163 | $8,735 | $26,700 | $0 | $26,700 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $28,312
- Program service revenue
- $11,989
- Investment income
- $0
- Net income from sales of inventory
- $5,302
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $18,090
- Salaries, compensation and benefits (total)
- $12,090
- Professional fees and payments to contractors
- $6,000
- Printing, publications and postage
- $14
- Other expenses
- $14,526
- Program services (functional)
- $12,690
Balance sheet and other
- Total assets, start of year
- $48,973
- Total assets, end of year
- $62,610
- Total liabilities, end of year
- $0
- Net assets, end of year
- $62,610
- Cash, savings and investments
- $62,610
- Gross receipts
- $45,676
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 |
|---|---|---|---|
| Lani Isaacs | Executive Director | 14 | $12,090 |
| Julie Duhaylongsod | Treasurer | 12 | $3,600 |
| Lina Mochizuki | Secretary | 12 | $2,400 |
| Valerie Allen | President | 6 | $0 |
| Naomi Yamagishi | Vice President | 6 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lani Isaacs | Executive Director | 14 | $12,146 |
| Julie Duhaylongsod | Treasurer | 12 | $3,400 |
| Lina Mochizuki | Secretary | 10 | $3,240 |
| Valerie Allen | President | 6 | $0 |
| Naomi Yamagishi | Vice President | 6 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lani Isaacs | Executive Director | 14 | $9,863 |
| Julie Duhaylongsod | Treasurer | 12 | $192 |
| Valerie Allen | President | 6 | $0 |
| Naomi Yamagishi | Vice President | 6 | $0 |
| Lina Mochizuki | Secretary | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 716, KAMUELA, HI 96743-0716
- Mailing address (990-N for 2020)
- PO BOX 716, KAMUELA HI 96743
- Principal officer (990-N for 2020)
- LANI ISAACS, PO BOX 716, KAMUELA HI 96743
- Signed the 990-EZ
- Julie Duhaylongsod, Treasurer
- Phone
- (808) 756-7825
- Website
- WWW.PULAMANALIKO.ORG
Mission
To promote and support social, physical, and intellectual wellness within our community through education based on Hawaiian and Polynesian culture, values, and traditions.
Program accomplishments
- 'Alohi Polynesian Dance Academy is recognized as a prestigious and award-winning Halau Hula (school of Hawaiian dance). The school's foundation is based on Hawaiian cultural education and practice, which later broadened to include cultural knowledge from Polynesia, Tahiti and New Zealand. In May 2025, we collaborated with Keauhou Shopping Center again to provide Hawaiian cultural hands-on workshops and game demonstrations and performances for their May Day celebration. We continued our contracted monthly performances with Keauhou Shopping Center for the year of 2025. Within the year, approximately 750 people attended our performances. Additionally, our 'Alohi Polynesian Dance Academy performing students participated at various private group functions. In May 2025, students aged 13 and up participated in a private performance in a residential home in Puako, as well as another private performance for a graduation celebration. In October 2025, 12 students from 'Alohi Polynesian Dance Academy participated in an educational trip to Oahu to further their understanding of Hawaiian and Polynesian culture, traditions, and values. Educational experiences included visits and tours at Bishop Museum, Polynesian Cultural Center, 'Iolani Palace, Hawaiian Mission Houses, Waimea Valley, and Manoa Valley Cultural Heritage Center. Physical classes are still held at a private residence and open enrollment for new students has been suspended indefinitely until classes are located to another learning environment.Expenses $11,876 · grants $6,700
- Liko Boutique - Our gift items from Liko Boutique serve as a resource for inpisred learning while also assisting people of our local community in living an ideal, healthy lifestyle. Many of our products are also handcrafted by students of 'Alohi Polynesian Dance Academy, which encourages entrepreneurship and other artistic pursuits. Proceeds from our boutique purchases help to kokua (support) the Pulama Na Liko programs and their ongoing education for Hawaii's youth. In 2025, we continued our online storefront and took part in several local craft fairs on Hawaii island. We took part in artisan craft fairs with the Hilton Waikoloa Village, Malama Market (from Oahu), Kona Commons, and Sacred Heart Catholic Church. Our craft fair booths were overseen by two to three volunteers from the 'Alohi Polynesian Dance Academy. Our volunteer students develop social skills by interacting with the public, as well as cashiering skills that will be useful in their future jobs. A few students practiced sewing skills by repurposing old costumes donated by dancers from Alohi Polynesian Dance Academy into new products such as fabric scraps for crafters, keychains, and accessories.Expenses $814
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-4041161
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $62,610
- Income (IRS master file)
- $45,676
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,603 | $32,630 | $62,610 | IRS |
| 990-EZ | December 2024 | $43,993 | $21,720 | $48,973 | IRS |
| 990-EZ | December 2023 | $61,898 | $53,163 | $26,700 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: LANI ISAACS | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Lani Isaacs | December 31, 2019 | ≤ $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 84-4041161).
Questions about PULAMA NA LIKO
- What is the EIN of PULAMA NA LIKO?
- The employer identification number (EIN) of PULAMA NA LIKO is 84-4041161.
- Is PULAMA NA LIKO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to PULAMA NA LIKO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PULAMA NA LIKO file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PULAMA NA LIKO 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 PULAMA NA LIKO 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 PULAMA NA LIKO?
- The 990-N for 2020 names LANI ISAACS.
- Who are the officers and directors of PULAMA NA LIKO?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $12,090 (Lani Isaacs, Executive Director).
- How much revenue does PULAMA NA LIKO have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,603, expenses of $32,630 and total assets of $62,610 at year end.
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