Nonprofit · EIN 85-2510197
HOO MAA FOUNDATION
Tax-exempt · WAIANAE, HI 96792
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $238,595 | $243,556 | -$4,961 | $85,269 | $6,154 | $79,115 |
| June 30, 2025 | 990 | $205,468 | $267,580 | -$62,112 | $87,645 | $3,568 | $84,077 |
| June 30, 2024 | 990 | $167,896 | $240,774 | -$72,878 | $146,878 | $689 | $146,189 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $216,567
- Program service revenue
- $22,028
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $6,387
- Program services (functional)
- $228,628
- Management and general (functional)
- $14,928
Balance sheet and other
- Total assets, start of year
- $87,645
- Total assets, end of year
- $85,269
- Total liabilities, end of year
- $6,154
- Net assets, end of year
- $79,115
- Land, buildings and equipment
- $18,342
- Gross receipts
- $238,595
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2020
- 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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN KEAULANA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT E BAKUTIS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MAILE REBECCA DESOTO | TREASURER Trustee or director, Officer | 1 | $0 |
| KATHRYN YUKIE TERADA | SECRETARY Trustee or director, Officer | 1 | $0 |
| DAVID BRANDT | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW PATTERSON | DIRECTOR Trustee or director | 1 | $0 |
| BOUVEY BRADBURY | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2025: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN KEAULANA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT E BAKUTIS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MAILE REBECCA DESOTO | TREASURER Trustee or director, Officer | 1 | $0 |
| KATHRYN YUKIE TERADA | SECRETARY Trustee or director, Officer | 1 | $0 |
| DAVID BRANDT | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW PATTERSON | DIRECTOR Trustee or director | 1 | $0 |
| BOUVEY BRADBURY | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN KEAULANA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT E BAKUTIS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MAILE REBECCA DESOTO | TREASURER Trustee or director, Officer | 1 | $0 |
| KATHRYN YUKIE TERADA | SECRETARY Trustee or director, Officer | 1 | $0 |
| DAVID BRANDT | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW PATTERSON | DIRECTOR Trustee or director | 1 | $0 |
| BOUVEY BRADBURY | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1565, WAIANAE, HI 96792-6565
- In care of
- % ROBERT E BAKUTIS
- Principal officer (990 for 2025)
- BRIAN KEAULANA, PO BOX 1565, WAIANAE, HI 96792
- Signed the 990
- BRIAN KEAULANA, PRESIDENT
- Phone
- (808) 620-3535
- Website
- HTTPS://HOOMAA.ORG/
- Return prepared by
- BUSINESS TAX ADVISORS HAWAII LLP
Mission
TO PERPETUATE AND PROMOTE THE HAWAIIAN CULTURE AND VALUES THROUGH INTERACTION FROM MAUKA TO MAKAI.TO BUILD ON AN ONGOING LEGACY WHICH ENSURES THAT OUR LEEWARD O'AHU COMMUNITY - AND ALL THOSE WHO VISIT OUR SHORES - LEARN TO RESPECT AND HELP PERPETUATE HAWAIIAN CULTURE IN ITS RELATIONSHIP TO LAND, SEA, SKY AND THE HUMAN
Program accomplishments
- TO PERPETUATE AND PROMOTE THE HAWAIIAN CULTURE AND VALUES THROUGH INTERACTION FROM MAUKA TO MAKAI THROUGH THE ANNUAL BUFFALO BIG BOARD SURFING CLASSIC.Expenses $184,395 · revenue $220,161
- RELL SUNN EDUCATIONAL FUND WHICH IS A NON-PROFIT ORGANIZATION WHO HOLDS THE MENEHUNE SURF CONTEST.Expenses $22,119 · revenue $26,569
- THE HO'OMA'A WA'A INVITATIONAL IS A INVITATIONAL 4-MAN CANOE SURFING CONTEST.Expenses $22,114 · revenue $16,963
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 85-2510197
- 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
- 2021
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $85,269
- Income (IRS master file)
- $238,595
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $238,595 | $243,556 | $85,269 | XML |
| 990 | June 2025 | $205,468 | $267,580 | $87,645 | XML |
| 990 | June 2024 | $167,896 | $240,774 | $146,878 | XML |
| 990 | June 2023 | $252,274 | $151,563 | $219,067 | IRS |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
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 85-2510197).
Questions about HOO MAA FOUNDATION
- What is the EIN of HOO MAA FOUNDATION?
- The employer identification number (EIN) of HOO MAA FOUNDATION is 85-2510197.
- Is HOO MAA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to HOO MAA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOO MAA FOUNDATION 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 HOO MAA FOUNDATION due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HOO MAA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of HOO MAA FOUNDATION?
- The 990 for the year ended June 30, 2026 names BRIAN KEAULANA.
- Who are the officers and directors of HOO MAA FOUNDATION?
- The 990 for the year ended June 30, 2026 lists 7 people; 0 received compensation from the organization.
- How much revenue does HOO MAA FOUNDATION have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $238,595, expenses of $243,556 and total assets of $85,269 at year end.
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