Nonprofit · EIN 88-2844649
PUUHONUA O WAILUPE
Tax-exempt · HONOLULU, HI 96824
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $68,062 | $57,444 | $10,618 | $10,618 | $0 | $10,618 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,062
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $53,570
- Other expenses
- $3,874
- Program services (functional)
- $57,444
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $10,618
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,618
- Cash, savings and investments
- $10,618
- Gross receipts
- $68,062
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 |
|---|---|---|---|
| Mike Hikalea | President | 5 | $0 |
| Malia Marquez | 1st Vice President | 10 | $0 |
| Alfred Medeiros | 2nd Vice President | 10 | $0 |
| Kumella Aiu | Secretary | 10 | $0 |
| Melinda H Sonoda-Pale | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 240454, HONOLULU, HI 96824-0454
- In care of
- % MELINDA HEALANI SONODA-PALE
- Mailing address (990-N for 2024)
- PO Box 240454, Honolulu HI 96824
- Principal officer (990-N for 2024)
- Melinda H Sonoda-Pale, 6119 Kawekiu Place, Honolulu HI 96821
- Signed the 990-EZ
- Melinda Sonoda-Pale, Treasurer
- Phone
- (808) 372-2512
Mission
To Protect Iwi Kupuna (Kanaka Maoli Burials) from desecration. To perpetuate a living sanctuary, Pu'uhonua o Wailupe, for the stewardship and protection of iwi kupuna, cultural sites, natural resources, and traditional Hawaiian rights and practices.
Program accomplishments
- Puuhonua o Wailupe provided cultural monitoring by trained iwi protectors during ground disturbance associated with repairs to the Auwai (ditch) along Wiliwilinui Ridge. Monitors ensured that nearby ancestral burial sites (iwi kupuna) were protected throughout the work by observing excavation activities, documenting site conditions, and ensuring that proper Hawaiian cultural protocols were followed. Cultural practitioners maintained a respectful presence on site, monitored for any potential impacts to burials, and helped ensure that the repair work was conducted in a manner that honored and safeguarded the resting places of Hawaiian ancestors.Expenses $54,615
- Supplies & Educational Materials:Funds were used to purchase supplies and educational materials to support community education about the work of Puuhonua o Wailupe and the importance of caring for our iwi kupuna. These materials supported community workdays at the Puuhonua where volunteers help plant and propagate native and endemic species, remove invasive plants, and malama this sacred place. Funding also helped support the compilation and preparation of a 300-page report documenting the cultural significance and preservation efforts of this site.Expenses $1,298
- These funds were used to pay required State of Hawaii General Excise Taxes (GET) associated with work related to the preservation and protection of iwi kupuna (ancient Hawaiian burials).Expenses $1,531
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 88-2844649
- 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 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $10,618
- Income (IRS master file)
- $68,062
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $68,062 | $57,444 | $10,618 | XML |
| 990-N for 2024 Officer: Melinda H Sonoda-Pale | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Melinda Healani Sonoda-Pale | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Melinda Healani Sonoda-Pale | 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 88-2844649).
Questions about PUUHONUA O WAILUPE
- What is the EIN of PUUHONUA O WAILUPE?
- The employer identification number (EIN) of PUUHONUA O WAILUPE is 88-2844649.
- Is PUUHONUA O WAILUPE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to PUUHONUA O WAILUPE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUUHONUA O WAILUPE 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 PUUHONUA O WAILUPE 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 PUUHONUA O WAILUPE 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 PUUHONUA O WAILUPE?
- The 990-N for 2024 names Melinda H Sonoda-Pale.
- Who are the officers and directors of PUUHONUA O WAILUPE?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PUUHONUA O WAILUPE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $68,062, expenses of $57,444 and total assets of $10,618 at year end.
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