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Nonprofit · EIN 87-1886158

KAIALAHUI FOUNDATION

Tax-exempt · KULA, HI 96790

Financials

$231K$229K2024$246K$173K2025
Revenue Expenses · by fiscal year end
Financials of KAIALAHUI FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$245,500$173,151$72,349$75,004$0$75,004
December 31, 2024990$230,750$229,168$1,582$2,755$100$2,655
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$245,500
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$5,500
Occupancy
$18,564
Travel
$2,973
Program services (functional)
$135,166
Management and general (functional)
$37,985

Balance sheet and other

Total assets, start of year
$2,755
Total assets, end of year
$75,004
Total liabilities, end of year
$0
Net assets, end of year
$75,004
Net assets without donor restrictions
$75,004
Gross receipts
$245,500
Employees
0
Year formed
2021
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DANAE MARTINDIRECTOR
Trustee or director
0$0
NORMAN ABIHAIDIRECTOR
Trustee or director
0$0
KAIEA MEDEIROSDIRECTOR
Trustee or director
0$0
KILEY ADOLPHODIRECTOR
Trustee or director
0$0
CORY H LEHANOPRESIDENT
Officer
0$0
NICHOLAS WINFREYVICE PRESIDENT
Officer
0$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
KAYLA SHAWDIRECTOR
Trustee or director
0$0
JUANITA PAHIADIRECTOR
Trustee or director
0$0
NORMAN ABIHAIDIRECTOR
Trustee or director
0$0
KAIEA MEDEIROSDIRECTOR
Trustee or director
0$0
NICHOLAS WINFREYDIRECTOR
Trustee or director
0$0
SHANE REYESDIRECTOR
Trustee or director
0$0
KILEY ADOLPHODIRECTOR
Trustee or director
0$0
ROBERT H PAHIAPRESIDENT
Officer
0$0
VINCENTE H COLLEADOVICE PRESIDENT
Officer
0$0
CORY LEHANOTREASURER
Officer
0$0
DANAE MARTINSECRETARY
Officer
0$0

Address and contacts

Address (IRS master file)
111 PUEO DR, KULA, HI 96790-7246
In care of
% CORY H LEHANO
Mailing address (990-N for 2023)
111 PUEO DRIVE, KULA HI 96790
Principal officer (990-N for 2023)
JUANITA PAHIA, 111 PUEO DRIVE, KULA HI 96790
Signed the 990
CORY H LEHANO, PRESIDENT
Return prepared by
ACTION ACCOUNTING SERVICES LLC

Mission

TO EMPOWER HAWAIIS FARMING COMMUNITY TO ENHANCE FOOD PRODUCTION AND DISTRIBUTION THROUGH EDUCATION, COLLABORATION AND ADVOCACY.

990 for the year ended December 31, 2025

Program accomplishments

  • KAIALAHUI FOUNDATION BELIEVES THAT BY EMPOWERING LOCAL FARMERS AND FOSTERING COLLABORATION AND ADVOCACY, THEY CAN CREATE A FUTURE WHERE HAWAIIS FOOD SYSTEM IS RESILIENT, SUSTAINABLE, AND EQUITABLE.
    Expenses $135,166

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
87-1886158
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 or 990-EZ
Assets (IRS master file)
$75,004
Income (IRS master file)
$245,500

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$245,500$173,151$75,004XML
990December 2024$230,750$229,168$2,755XML
990-N for 2023
Officer: JUANITA PAHIA
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Juanita Pahia
December 31, 2022≤ $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 87-1886158).

Questions about KAIALAHUI FOUNDATION

What is the EIN of KAIALAHUI FOUNDATION?
The employer identification number (EIN) of KAIALAHUI FOUNDATION is 87-1886158.
Is KAIALAHUI FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to KAIALAHUI FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KAIALAHUI 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 KAIALAHUI FOUNDATION 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 KAIALAHUI FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of KAIALAHUI FOUNDATION?
The 990-N for 2023 names JUANITA PAHIA.
Who are the officers and directors of KAIALAHUI FOUNDATION?
The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does KAIALAHUI FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $245,500, expenses of $173,151 and total assets of $75,004 at year end.

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