Nonprofit · EIN 85-4233854
NA O IWI O PUUANAHULU
Tax-exempt · KAILUA KONA, HI 96740
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $8,446 | $17,651 | -$9,205 | $198,828 | – | $198,828 |
| December 31, 2023 | 990-EZ | $23,886 | $14,978 | $8,908 | $208,033 | – | $208,033 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,530
- Membership dues
- $1,319
- Program service revenue
- $5,450
- Investment income
- $147
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,042
- Occupancy
- $8,338
- Other expenses
- $7,271
- Program services (functional)
- $15,732
Balance sheet and other
- Total assets, start of year
- $208,033
- Total assets, end of year
- $198,828
- Total liabilities, end of year
- –
- Net assets, end of year
- $198,828
- Cash, savings and investments
- $18,582
- Land and buildings
- $180,246
- Gross receipts
- $8,446
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| QUINTON HOOPER | PRESIDENT | 4 | $0 |
| KAPENA ALAPAI | VICE PRESIDE | 2 | $0 |
| MAILA LIGHTNER | SECRETARY | 3 | $0 |
| DEBBIE KAILIWAI-RAY | TREASURER | 3 | $0 |
| KAEO ALAPAI | DIRECTOR | 2 | $0 |
| TISHA MILLS-BREDESON | DIRECTOR | 2 | $0 |
| SHIRLEY ANN KEAKEALANI | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| QUINTON HOOPER | PRESIDENT | 4 | $0 |
| KAPENA ALAPAI | VICE PRESIDE | 2 | $0 |
| MAILA LIGHTNER | SECRETARY | 3 | $0 |
| DEBBIE KAILIWAI-RAY | TREASURER | 3 | $0 |
| KAEO ALAPAI | DIRECTOR | 2 | $0 |
| TISHA MILLS-BREDESON | DIRECTOR | 2 | $0 |
| SHIRLEY ANN KEAKEALANI | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 71-1490 HAWAII BELT RD, KAILUA KONA, HI 96740-8305
- Mailing address (990-N for 2021)
- 71-1490 HAWAII BELT ROAD, KAILUA KONA HI 96740
- Principal officer (990-N for 2021)
- KANOA ALAPAI, 71-1490 HAWAII BELT ROAD, KAILUA KONA HI 96740
- Signed the 990-EZ
- QUINTON HOOPER, PRESIDENT
- Phone
- (808) 557-5652
- Website
- NAOIWIOPUUANAHULU.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
NA OIWI O PU'UANAHULU (NA OIWI) IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF HAWAII. THE CORPORATION IS ORGANIZED FOR THE PURPOSE OF PROVIDING EDUCATION AND PROMOTING COMMUNITY AWARENESS AND CULTURAL HISTORY OF THE PU'U ANAHULU PEOPLE.
Program accomplishments
- COMMUNITY CENTER AND EDUCATION. IN 2022, NA OIWI WAS GIVEN A 10-ACRE TRACT OF LAND COMPLETE WITH AN ARENA/FAIRGROUNDS, COMMUNITY CENTER AND FIRE STATION. THE COMMUNITY CENTER IS OPEN TO THE PUBLIC MONDAY THROUGH FRIDAY. NA OIWI OFFERS COMPUTER TECHNICAL TRAINING CLASSES AND HAWAIIAN CULTURE AND HISTORY CLASSES. VOLUNTEER ELDERS PROMOTE ORAL HISTORY, A LARGE PART OF HAWAIIAN CULTURE, TO THE YOUNGER GENERATION. THE COMMUNITY CENTER ALSO CONTAINS A LIBRARY OF HISTORICAL AND CULTURAL MATERIALS AVAILABLE TO THE PUBLIC. IN ADDITION, NA OIWI WORKS IN CONJUNCTION WITH THE NATIONAL PARK SERVICE TO EDUCATE THE PUBLIC AND SCHOOL CHILDREN ABOUT THE HISTORIC TRAILS IN THE PU'U ANAHULA 'AHUPUA'A. NA OIWI VOLUNTEERS TRAVEL TO SCHOOLS TO PROVIDE EDUCATIONAL SEMINARS. SCHOOLS ARE ALSO INVITED TO TOUR THE HISTORIC TRAILS FOR HANDS-ON EDUCATION.Expenses $15,732
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 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-4233854
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $198,828
- Income (IRS master file)
- $8,446
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $8,446 | $17,651 | $198,828 | XML |
| 990-EZ | December 2023 | $23,886 | $14,978 | $208,033 | XML |
| 990 | December 2022 | $210,360 | $11,532 | $199,125 | IRS |
| 990-N for 2021 Officer: KANOA ALAPAI | December 31, 2021 | ≤ $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 85-4233854).
Questions about NA O IWI O PUUANAHULU
- What is the EIN of NA O IWI O PUUANAHULU?
- The employer identification number (EIN) of NA O IWI O PUUANAHULU is 85-4233854.
- Is NA O IWI O PUUANAHULU tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to NA O IWI O PUUANAHULU tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NA O IWI O PUUANAHULU file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NA O IWI O PUUANAHULU 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 NA O IWI O PUUANAHULU last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of NA O IWI O PUUANAHULU?
- The 990-N for 2021 names KANOA ALAPAI.
- Who are the officers and directors of NA O IWI O PUUANAHULU?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does NA O IWI O PUUANAHULU have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $8,446, expenses of $17,651 and total assets of $198,828 at year end.
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All nonprofits in KAILUA KONA · Hawaii · Arts, culture and humanities