Nonprofit · EIN 91-2074211
PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION
Tax-exempt (reinstated) · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $494,613 | $468,356 | $26,257 | $896,662 | $157,300 | $739,362 |
| December 31, 2023 | 990 | $523,262 | $608,861 | -$85,599 | $896,445 | $279,543 | $616,902 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $426,070
- of which government grants
- $77,726
- Program service revenue
- $68,543
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $81,700
- Other salaries and wages
- $32,385
- Salaries, compensation and benefits (total)
- $133,889
- Professional fundraising fees
- $0
- Accounting fees
- $15,009
- Occupancy
- $12,512
- Travel
- $29,279
- Depreciation
- $43,118
- Program services (functional)
- $374,667
- Management and general (functional)
- $70,267
- Fundraising (functional)
- $23,422
Balance sheet and other
- Total assets, start of year
- $896,445
- Total assets, end of year
- $896,662
- Total liabilities, end of year
- $157,300
- Net assets, end of year
- $739,362
- Land, buildings and equipment
- $572,236
- Net assets without donor restrictions
- $739,362
- Gross receipts
- $494,613
- Employees
- 4
- Volunteers
- 5
- Year formed
- 1999
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LILIA KAPUNIAI | Executive Dir. Officer | 40 | $81,700 | $10,656 |
| KUUIPO ENOS | President Trustee or director, Officer | 2 | $0 | $0 |
| JON MATSUOKA | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| RICH PEDRINA | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| TERESA MAKUAKANE-DRESCHSEL | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| SAMUEL KAINA | Director Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LILIA KAPUNIAI | EXECUTIVE DIRECTOR Officer | 20 | $86,000 | $4,043 |
| JON MATSUOKA | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| RICH PEDRINA | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| KUUIPO ENOS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SAMUEL KAINA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TERESA MAKUAKANE-DRECHSEL | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2150 TANTALUS DR, HONOLULU, HI 96813-1412
- In care of
- % BOB C FREITAS
- Principal officer (990 for 2024)
- LILIA KAPUNIAI, 2150 TANTALUS DRIVE, HONOLULU, HI 96813
- Signed the 990
- LILIA KAPUNIAI, Executive Dir.
- Phone
- (808) 520-8998
- Website
- https://www.papakolea.org/
- Return prepared by
- Linked Accounting LLP
Mission
TO PROMOTE SELF-DETERMINATION BY MANAGING ITS RESOURCES, DEVELOPING STRONG AND EFFECTIVE COMMUNITY LEADERS AND MOBILIZING BROAD-BASED COMMUNITY PARTICIPATION IN CIVIC LIFE.
Program accomplishments
- PROVIDED A CLEAN AND SAFE ENVIRONMENT FOR ALL PAPAKOLEA COMMUNITY PARK AND CENTER FACILITY USERS WHO DIRECTLY SERVE THE RESIDENTS OF THE PAPAKOLEA HAWAIIAN HOMESTEAD COMMUNITIES AND THE COMMUNITY AT LARGE. FACILITY USERS INCLUDE KULA NO NA POE HAWAII, PARTNERS IN DEVELOPMENT TUTU AND ME PROGRAM, POSSIBLILITIES PLACE CHRISTIAN MINISTRY AND FELLOWSHIP, HALAU KAULAKAHI, NA LOMILOMI O PAPAKOLEA, TEAM PAPAKOLEA JIU JITSU, HOOPS4CHRIST, BOXOUT, INC. AND MORE. OPERATES THE PAPAKOLEA COMMUNITY KITCHEN, THE BENEFICIARY ADVOCACY PROGRAM, THE KUPUAE HAWAIIAN LANGUAGE PROGRAM, AND THE PUOWAINA RESEARCH AND EDUCATION PROGRAM.Expenses $374,667
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 91-2074211
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N31)
- Assets (IRS master file)
- $896,662
- Income (IRS master file)
- $494,613
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- February 12, 2024
- Reinstated
- Effective May 15, 2023
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 | December 2024 | $494,613 | $468,356 | $896,662 | XML |
| 990 | December 2023 | $523,262 | $608,861 | $896,445 | XML |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 91-2074211).
Questions about PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION
- What is the EIN of PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION is 91-2074211.
- Is PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION 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 PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 names LILIA KAPUNIAI.
- Who are the officers and directors of PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $81,700 (LILIA KAPUNIAI, Executive Dir.).
- How much revenue does PAPAKOLEA COMMUNITY DEVELOPMENT CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $494,613, expenses of $468,356 and total assets of $896,662 at year end.
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