Nonprofit · EIN 88-1707589
KULANIAPIA COMMUNITY PROJECT
Tax-exempt · HILO, HI 96721
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $123,843 | $123,992 | -$149 | $1,304 | $0 | $1,304 |
| December 31, 2024 | 990-EZ | $91,087 | $94,333 | -$3,246 | $1,453 | $0 | $1,453 |
| December 31, 2023 | 990-EZ | $71,245 | $71,078 | $167 | $4,699 | $0 | $4,699 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $49,844
- Other revenue
- $73,999
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $80,855
- Other expenses
- $43,137
Balance sheet and other
- Total assets, start of year
- $1,453
- Total assets, end of year
- $1,304
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,304
- Cash, savings and investments
- $1,304
- Gross receipts
- $123,843
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 |
|---|---|---|---|
| DAVID BLACK | PRESIDENT | 1 | $0 |
| MARGAUX ENG | SECRETARY & TREASURER | 1 | $0 |
| CHRISTOPHE TATON | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID BLACK | PRESIDENT | 1 | $0 |
| MARGAUX ENG | SECRETARY & TREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID BLACK | PRESIDENT | 1 | $0 |
| MARGAUX ENG | SECRETARY & TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 646, HILO, HI 96721-0646
- In care of
- % DAVID BLACK
- Mailing address (990-N for 2022)
- 177 KULANIAPIA DR, Hilo HI 96720
- Principal officer (990-N for 2022)
- Margaux Eng, 816 NE 83rd St, Seattle WA 98115
- Signed the 990-EZ
- DAVID BLACK, PRESIDENT
- Website
- https://www.kulaniapia.org/
- Return prepared by
- KUEHNIS & ASSOCIATES CPAS LLP
Mission
THE PURPOSE OF KULANIAPIA COMMUNITY PROJECT IS TO PROVIDE COMMUNITY MEMBERS WITH EDUCTIONAL AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES, CENTERED AROUND A SUSTAINABLE, OFF-GRID LIFESTYLE THAT INCLUDES NATURAL FARMING, SUSTAINABLE TOURISM, CONSTRUCTION AND LAND STEWARDSHIP PRACTICED IN A COMMUNAL, LEARN BY DOING, ENVIORNMENT. ACTIVITIES MAY INCLUDE BUT WILL NOT BE LIMITED TO TRAINING AND APPRENTICESHIP PROGRAMS WITH RESPECT TO NATURAL FARMING, FOOD SECURITY, SUSTAINABLE TOURISM, AND CONSTRUCTION METHODS. THE GOAL OF THE ORGANIZATION IS TO IMPART NEW SKILLS UPON COMMUNITY MEMBERS THAT THEY CAN USE TO SUPPORT THEMSELVES AS THEY PURSUE A LIFESTYLE, THEY ARE PASSIONATE ABOUT, WHETHER AS PART OF THE ORGANIZATION, OR IN OTHER ENDEAVORS.
Program accomplishments
- APPRENTICESHP PROGRAMS WHEREBY COMMUNITY MEMBERS PAY A FEE FOR PARTICIPATION IN RESIDENTIAL EDUCATIONAL PROGRAMS, DESIGNED TO IMPART SKILLS THAT WILL SPECIFICIALLY EMPOWER THEM TO SUPPORT THEMSELVES WHILE PURSUING A MORE SUSTAINABLE LIFESTYLE. FARM TOURS AND COOKING CLASSES TO EXTEND OUR MISSION OF EDUCATION TO RESIDENTS AND TOURISTS. FARM STAYS THAT ALLOW LOCALS AND TOURISTS SEEKING A DEEPER UNDERSTANDING OF SUSTAINABLE, OFF-GRID LIVING TO LEARN FOR EXTENDED PERIODS OF TIME, RANGING FROM A FEW DAYS TO A FEW WEEKS.
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 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
- 88-1707589
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $1,304
- Income (IRS master file)
- $123,843
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $123,843 | $123,992 | $1,304 | IRS |
| 990-EZ | December 2024 | $91,087 | $94,333 | $1,453 | IRS |
| 990-EZ | December 2023 | $71,245 | $71,078 | $4,699 | XML |
| 990-N for 2022 Officer: Margaux Eng | 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 88-1707589).
Questions about KULANIAPIA COMMUNITY PROJECT
- What is the EIN of KULANIAPIA COMMUNITY PROJECT?
- The employer identification number (EIN) of KULANIAPIA COMMUNITY PROJECT is 88-1707589.
- Is KULANIAPIA COMMUNITY PROJECT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to KULANIAPIA COMMUNITY PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KULANIAPIA COMMUNITY PROJECT 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 KULANIAPIA COMMUNITY PROJECT 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 KULANIAPIA COMMUNITY PROJECT 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 KULANIAPIA COMMUNITY PROJECT?
- The 990-N for 2022 names Margaux Eng.
- Who are the officers and directors of KULANIAPIA COMMUNITY PROJECT?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does KULANIAPIA COMMUNITY PROJECT have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $123,843, expenses of $123,992 and total assets of $1,304 at year end.
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