Nonprofit · EIN 99-0085977
HUI O LAKA
Tax-exempt · KEKAHA, HI 96752
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $643,574 | $607,093 | $36,481 | $1,058,746 | $145,063 | $913,683 |
| May 31, 2024 | 990 | $710,778 | $634,835 | $75,943 | $1,024,599 | $145,470 | $879,129 |
| May 31, 2023 | 990 | $820,776 | $643,527 | $177,249 | $958,043 | $143,883 | $814,160 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $157,350
- of which government grants
- $13,000
- Membership dues
- $19,235
- Program service revenue
- $478,206
- Investment income
- $7,728
- Net gain from sales of assets
- $1,926
- Net income from fundraising events
- $290
- Other revenue
- $290
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $197,470
- Salaries, compensation and benefits (total)
- $252,363
- Professional fundraising fees
- $0
- Accounting fees
- $14,057
- Occupancy
- $21,838
- Travel
- $2,734
- Depreciation
- $27,133
- Program services (functional)
- $459,885
- Management and general (functional)
- $144,037
- Fundraising (functional)
- $3,171
Balance sheet and other
- Total assets, start of year
- $1,024,599
- Total assets, end of year
- $1,058,746
- Total liabilities, end of year
- $145,063
- Net assets, end of year
- $913,683
- Land, buildings and equipment
- $754,597
- Publicly traded securities
- $168,135
- Gross receipts
- $670,982
- Employees
- 10
- Volunteers
- 70
- Year formed
- 1978
- 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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA CHRISTINE FAYE | EXECUTIVE DI Officer | 40 | $65,253 |
| KATIE BEER | TRUSTEE Trustee or director | 1 | $0 |
| JANET KAEO BRADFORD | TRUSTEE Trustee or director | 1 | $0 |
| FRANK O HAY | TREASURER Trustee or director, Officer | 2 | $0 |
| NEIL NAVRATIL | TRUSTEE Trustee or director | 1 | $0 |
| LAURA NISHEK | TRUSTEE Trustee or director | 0.5 | $0 |
| BILLI SMITH-TOPP | PRESIDENT Trustee or director, Officer | 3 | $0 |
| DAVID SOSNER | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
990 for the year ended May 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAURA CHRISTINE FAYE | EXECUTIVE DI Officer | 40 | $60,695 | $8,534 |
| KATIE BEER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JANET KAEO BRADFORD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LISA FLEMING | TRUSTEE Trustee or director | 1 | $0 | $0 |
| FRANK O HAY | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| NEIL NAVRATIL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LAURA NISHEK | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| BILLI SMITH-TOPP | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| DAVID SOSNER | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended May 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAURA CHRISTINE FAYE | EXECUTIVE DI Officer | 40 | $60,000 | $7,962 |
| LISA FLEMING | TRUSTEE Trustee or director | 1 | $0 | $0 |
| FRANK O HAY | TREASURER Trustee or director, Officer | 4 | $0 | $0 |
| KAY KOIKE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| NEIL NAVRATIL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LAURA NISHEK | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| ELIZABETH PICCARD | TRUSTEE Trustee or director | 0.25 | $0 | $0 |
| BILLI SMITH-TOPP | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| DAVID SOSNER | TRUSTEE Trustee or director | 0.75 | $0 | $0 |
| LORRAINE WICHMAN | TRUSTEE Trustee or director | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 100, KEKAHA, HI 96752-0100
- Principal officer (990 for 2024)
- BILLI SMITH-TOPP, PO BOX 100, KEKAHA, HI 96752
- Signed the 990
- FRANK O HAY, TREASURER
- Phone
- (808) 335-9975
- Website
- WWW.KOKEE.ORG
- Return prepared by
- LAURA WILEY CPA
Mission
TO PRESERVE HAWAIIAN HISTORY & NATURE, SPECIFICALLY TO NURTURE THE CONNECTION BETWEEN PEOPLE AND KOKEE THROUGH INTERPRETATION AND STEWARDSHIP THAT ENGAGES ALL IN A SPIRIT OF APPRECIATION AND SERVICE.
Program accomplishments
- HUI O LAKA (HOL)CONTINUES THE LONG-TERM RENOVATION OF THE 90 YEAR OLD HISTORIC CIVILIAN CONSERVATION CORPS CAMP (CCC CAMP) AT KOKEE WHICH IS ON BOTH THE NATIONAL & STATE REGISTERS OF HISTORIC PLACES. IT'S THE ONLY EXTANT CCC CAMP IN THE STATE & ONE OF THE FEW IN THE NATION. THE COMPLETED BUILDINGS SERVE AS HUI O LAKA'S ADMINISTRATIVE & PROGRAM HEADQUARTERS AND PROVIDE OVERNIGHT ACCOMODATIONS FOR VOLUNTEERS, RESEARCHERS, SCHOOLS & RETREATS. HOL IS INCREASING PARTNERSHIPS WITH CONSERVATION & EDUCATIONAL GROUPS TO PROVIDE RETREATS AND FOREST PRESERVATION ACTIVITIES IN KOKEE.Expenses $187,920 · revenue $130,743
- HOL OPERATES THE KOKEE NATURAL HISTORY MUSEUM AS THE PRIMARY VISITOR INFORMATION CENTER FOR WAIMEA CANYON & KOKEE STATE PARKS AS THERE IS NO GOVERNMENT FUNDING FOR ITS OPERATIONS NOR A PARK RANGER. THE MUSEUM IS OPEN DAILY AND FREE TO THE PUBLIC. THE MUSEUM TYPICALLY GREETS 70,000 VISITORS ANNUALLY. THE 2,000 SQUARE FOOT EXHIBIT AREA IS CONTINUALLY REFRESHED AND CONTAINS INFORMATION ON THE NATIVE FLORA, FAUNA AND GEOLOGY. NEWER EXHIBITS INCLUDE THE HISTORY OF THE KOKEE AREA FROM HAWAIIAN CULTURE TO ACTIVITIES IN THE PARK TODAY. A 24-SQUARE FOOT HIKING TRAIL MAP WITH DESCRIPTIONS OF EACH TRAIL IS POSTED OUTSIDE AND ACCESSIBLE 24 HOURS A DAY.Expenses $271,965 · revenue $366,698
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0085977
- 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
- 1954
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A560)
- Assets (IRS master file)
- $1,058,746
- Income (IRS master file)
- $670,982
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $643,574 | $607,093 | $1,058,746 | XML |
| 990 | May 2024 | $710,778 | $634,835 | $1,024,599 | XML |
| 990 | May 2023 | $820,776 | $643,527 | $958,043 | XML |
| 990 | May 2022 | $703,649 | $477,185 | $802,158 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | 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 99-0085977).
Questions about HUI O LAKA
- What is the EIN of HUI O LAKA?
- The employer identification number (EIN) of HUI O LAKA is 99-0085977.
- Is HUI O LAKA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1954.
- Are donations to HUI O LAKA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HUI O LAKA 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 HUI O LAKA due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HUI O LAKA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of HUI O LAKA?
- The 990 for the year ended May 31, 2025 names BILLI SMITH-TOPP.
- Who are the officers and directors of HUI O LAKA?
- The 990 for the year ended May 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $65,253 (LAURA CHRISTINE FAYE, EXECUTIVE DI).
- How much revenue does HUI O LAKA have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $643,574, expenses of $607,093 and total assets of $1,058,746 at year end.
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