Nonprofit · EIN 88-3165531
HUIALAPA
Tax-exempt (reinstated) · KULA, HI 96790
Address and contacts
- Address (IRS master file)
- 1002 KEANUHEA ST, KULA, HI 96790-7309
- In care of
- % FRANK ABREU
- Mailing address (990-N for 2024)
- 1002 Keanuhea Street, Kula HI 96790
- Principal officer (990-N for 2024)
- Frank Abreu, 1002 Keanuhea Street, Kula HI 96790
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-N on file |
| 2023 | June 30, 2024 | November 15, 2024 | Check at the IRS |
IRS record
- EIN
- 88-3165531
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Organization supporting a government college or university
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2026
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N01)
Revocation and reinstatement
- Exemption revoked
- November 15, 2025
- Posted by the IRS
- March 10, 2026
- Reinstated
- Effective November 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2024 Officer: Frank Abreu | June 30, 2025 | ≤ $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 88-3165531).
Questions about HUIALAPA
- What is the EIN of HUIALAPA?
- The employer identification number (EIN) of HUIALAPA is 88-3165531.
- Is HUIALAPA tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2025 and reinstated it effective November 15, 2025.
- Are donations to HUIALAPA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HUIALAPA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HUIALAPA due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HUIALAPA last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2024 for the year ended June 30, 2025.
- Who is the principal officer of HUIALAPA?
- The 990-N for 2024 names Frank Abreu.
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- NAHELE HOU FOUNDATION EIN 92-1128631 · last filed 990-PF for 2025
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- OBJECTIVE-SEE FOUNDATION INC EIN 86-3546876 · last filed 990 for 2025
- GREAT FOREST MINISTRY INC EIN 87-4096268 · last filed 990 for 2023
- MAUI YOUTH RODEO ORGANIZATION EIN 81-5038631 · last filed 990 for 2025