Nonprofit · EIN 92-2000424
HOALA KEALAKEKUA NUI INC
Also known as SHANE AKONI PALACAT NELSEN
Tax-exempt · CAPTAIN COOK, HI 96704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $563,425 | $442,325 | $121,100 | $177,433 | $0 | $177,433 |
| December 31, 2024 | 990-EZ | $44,640 | $65,853 | -$21,213 | $56,331 | – | $56,331 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $563,413
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $12
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $61,605
- Other salaries and wages
- $226,025
- Salaries, compensation and benefits (total)
- $404,887
- Professional fundraising fees
- $0
- Accounting fees
- $1,204
- Travel
- $5,020
- Program services (functional)
- $355,869
- Management and general (functional)
- $65,946
- Fundraising (functional)
- $20,510
Balance sheet and other
- Total assets, start of year
- $56,333
- Total assets, end of year
- $177,433
- Total liabilities, end of year
- $0
- Net assets, end of year
- $177,433
- Net assets without donor restrictions
- $177,433
- Gross receipts
- $563,425
- Employees
- 8
- Volunteers
- 251
- Year formed
- 2023
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHANE AKONI PALACAT-NELSEN | EXECUTIVE OF Trustee or director, Officer | 40 | $55,385 | $6,220 |
| ALYNA DEBINA | PRESIDENT/TR Trustee or director, Officer | 1 | $0 | $0 |
| MENDY DANT | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| MARY CRISPI | SECRETARY/ D Trustee or director, Officer | 1 | $0 | $0 |
| FRANK CARPENTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT NEISH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AMBER LUANA CROWE | DIRECTOR Trustee or director | 1 | $0 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHANE AKONI PALACAT-NELSEN | PRESIDENT/DI | 1 | $0 |
| ALYNA DEBINA | VP/TREASURER | 1 | $0 |
| MARY CRISPI | SECRETARY, D | 1 | $0 |
| MENDY DANT | DIRECTOR | 1 | $0 |
| SCOTT NEISH | DIRECTOR | 1 | $0 |
| FRANK CARPENTER | DIRECTOR | 1 | $0 |
| KANANI ENOS | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 83-5682A NAPOOPOO RD, CAPTAIN COOK, HI 96704-0000
- Mailing address (990-N for 2023)
- PO Box 1301, kealakekua HI 96750
- Principal officer (990 for 2025)
- SHANE AKONI PALACAT-NELSEN, PO BOX 1031, KEALAKEKUA, HI 96750
- Principal officer (990-N for 2023)
- Shane Akoni Palacat-Nelsen, 82-6026 manini beach rd, captain cook HI 96704
- Signed the 990
- SHANE AKONI PALACAT-NELSEN, EXECUTIVE OFFICER
- Phone
- (808) 987-3165
- Website
- KEALAKEKUA.ORG/
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
HO'ALA KEALAKEKUA NUI, INC. (HKN) IS A NATIVE HAWAIIAN-DRIVEN NONPROFIT CORPORATION COMMITTED TO IMPLEMENTING TRADITIONAL METHODS OF ENVIRONMENTAL STEWARDSHIP AND RESTORATION, EDUCATION AND OUTREACH, AND CULTURAL PRESERVATION AT THE WAHI PANA OF KEALAKEKUA BAY. OUR MISSION IS TO ENGAGE IN COLLABORATIVE STEWARDSHIP PRACTICES WITH THE COMMUNITY AND GOVERNMENT TO PRESERVE THE NATURAL AND CULTURAL LANDSCAPE, BENEFITING OUR 'OHANA, GUESTS, AND FUTURE GENERATIONS.
Program accomplishments
- COMMUNITY GOAL: KEALAKEKUA IS RESPECTED, PEACEFUL, AND STEWARDSHIP IS LED BY THE COMMUNITY. OBJECTIVE 1.1: HEALTHY HUMAN CARRYING CAPACITY LIMITS DETERMINED AND MANAGEMENT ACTIONS IMPLEMENTED (INCLUDING REST DAY CLOSURES) TO MANAGE COMMERCIAL AND VISITOR USE. OBJECTIVE 1.2: OUTREACH AND EDUCATION CAMPAIGNS IMPLEMENTED FOR RESIDENTS AND VISITORS GUIDED BY THE MO'OLELO OF KEALAKEKUA. OBJECTIVE 1.3: HO'ALA KEALAKEKUA'S ORGANIZATIONAL CAPACITY BUILT TO SUCCESSFULLY CO-MANAGE STEWARDSHIP OF KEALAKEKUA IN PARTNERSHIP WITH GOVERNMENT AGENCIES.Expenses $118,623
- HERITAGE GOAL: 'IKE KUPUNA IS THE FOUNDATION THAT IS INTEGRATED INTO EDUCATION PROGRAMS, OUTREACH, RESEARCH, AND MANAGEMENT ACTIVITIES. OBJECTIVE 2.1: THE 'IKE KUPUNA AND MO'OLELO OF KEALAKEKUA INTEGRATED INTO MANAGEMENT ACTIONS, OUTREACH, AND EDUCATION FOR RESIDENTS AND NON- RESIDENTS. OBJECTIVE 2.2: ESTABLISH A CULTURAL LANDSCAPE PRESERVATION AND STEWARDSHIP PARTNERSHIP PROGRAM. OBJECTIVE 2.3: HIKIAU HEIAU IS A CENTER OF LEARNING THAT DRIVES THE DEVELOPMENT OF COMMUNITY PROGRAMS.Expenses $118,623
- ENVIRONMENT GOAL: THE ECOSYSTEMS OF KEALAKEKUA BAY ARE HEALTHY, RESILIENT, AND ABUNDANT WITH NATIVE SPECIES FOR ALL TO BENEFIT OBJECTIVE 3.1: PAST AND PRESENT ECOLOGICAL CONDITIONS UNDERSTOOD AND MANAGEMENT ACTIONS IMPLEMENTED TO RESTORE KEALAKEKUA'S CORAL REEFS. OBJECTIVE 3.2: BASELINE WATER QUALITY CONDITIONS ASSESSED AND ACTIONS IMPLEMENTED TO IMPROVE WATER QUALITY. OBJECTIVE 3.3: INVASIVE SPECIES REDUCED BY 50% IN PRIORITY AREAS AND NATIVE SPECIES ABUNDANCE INCREASED. OBJECTIVE 3.4: CURRENT MLCD RULES EVALUATED AND FISHING RULES MODIFIED AS APPROPRIATE. OBJECTIVE 3.5: VIOLATIONS OF MARINE WILDLIFE RULES DECREASED BY 50%.Expenses $118,623
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 92-2000424
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $177,433
- Income (IRS master file)
- $563,425
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $563,425 | $442,325 | $177,433 | XML |
| 990-EZ | December 2024 | $44,640 | $65,853 | $56,331 | XML |
| 990-N for 2023 Officer: Shane Akoni Palacat-Nelsen | December 31, 2023 | ≤ $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 92-2000424).
Questions about HOALA KEALAKEKUA NUI INC
- What is the EIN of HOALA KEALAKEKUA NUI INC?
- The employer identification number (EIN) of HOALA KEALAKEKUA NUI INC is 92-2000424.
- Is HOALA KEALAKEKUA NUI INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to HOALA KEALAKEKUA NUI INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOALA KEALAKEKUA NUI INC 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 HOALA KEALAKEKUA NUI INC 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 HOALA KEALAKEKUA NUI INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HOALA KEALAKEKUA NUI INC?
- The 990 for the year ended December 31, 2025 names SHANE AKONI PALACAT-NELSEN.
- Who are the officers and directors of HOALA KEALAKEKUA NUI INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $55,385 (SHANE AKONI PALACAT-NELSEN, EXECUTIVE OF).
- How much revenue does HOALA KEALAKEKUA NUI INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $563,425, expenses of $442,325 and total assets of $177,433 at year end.
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