Nonprofit · EIN 87-4454254
HOOLA AINA O KULA
Tax-exempt · KULA, HI 96790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $48,998 | $26,603 | $22,395 | $25,808 | – | $25,808 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $32,859
- Investment income
- $16,139
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $13,060
- Other expenses
- $13,543
Balance sheet and other
- Total assets, start of year
- $3,413
- Total assets, end of year
- $25,808
- Total liabilities, end of year
- –
- Net assets, end of year
- $25,808
- Cash, savings and investments
- $25,808
- Gross receipts
- $48,998
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 |
|---|---|---|---|
| TERRY TOBA | TRUSTEE | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 51 CALASA RD, KULA, HI 96790-8100
- Mailing address (990-N for 2025)
- 51 Calasa Rd, Kula HI 96790
- Principal officer (990-N for 2025)
- Minoaka Kapuaahiwalani-Fitzsimmons, 51 Calasa Rd, Kula HI 96790
- Signed the 990-EZ
- TERRY TOBA, TRUSTEE
- Return prepared by
- Maui Tax LLC
Mission
FARMING
Program accomplishments
- EDUCATION
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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 87-4454254
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C40)
- Assets (IRS master file)
- $25,808
- Income (IRS master file)
- $48,998
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Minoaka Kapuaahiwalani-Fitzsimmons | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $48,998 | $26,603 | $25,808 | XML |
| 990-N for 2024 Officer: Minoaka Kapuaahiwalani-Fitzsimmons | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Minoaka Kapuaahiwalani-Fitzsimmons | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Terry Toba | 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 87-4454254).
Questions about HOOLA AINA O KULA
- What is the EIN of HOOLA AINA O KULA?
- The employer identification number (EIN) of HOOLA AINA O KULA is 87-4454254.
- Is HOOLA AINA O KULA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to HOOLA AINA O KULA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOOLA AINA O KULA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HOOLA AINA O KULA 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 HOOLA AINA O KULA last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of HOOLA AINA O KULA?
- The 990-N for 2025 names Minoaka Kapuaahiwalani-Fitzsimmons.
- Who are the officers and directors of HOOLA AINA O KULA?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does HOOLA AINA O KULA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $48,998, expenses of $26,603 and total assets of $25,808 at year end.
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