IMUA FAMILY SERVICES

Financials

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 June 30, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

161 S WAKEA AVE, KAHULUI, HI 96732-1343

Principal officer (990 for 2024)

JAMES A DIEGEL, 161 S WAKEA AVE, KAHULUI, HI 96732

Signed the 990

LESLEY DEAN WONG, CHIEF EXEC OFFICER

Phone

(808) 244-7467

Website

IMUAFAMILY.ORG

Return prepared by

CARBONARO CPAS & MANAGEMENT GROUP

Mission

SINCE 1947, IMUA FAMILY SERVICES HAS PROVIDED QUALITY SERVICES THROUGH PROGRAMS THAT EXEMPLIFY ITS MISSION TO "EMPOWER CHILDREN AND THEIR FAMILIES TO REACH THEIR FULL POTENTIAL."

Program accomplishments

• INFANT AND CHILD DEVELOPMENT PROGRAM - IS DESIGNED TO PROVIDE EARLY INTERVENTION SERVICES THAT MEET THE DEVELOPMENTAL NEEDS OF CHILDREN BIRTH TO THREE YEARS OF AGE AND THEIR FAMILIES RELATED TO ENHANCING THE CHILD'S PHYSICAL, INTELLECTUAL, SOCIAL, EMOTIONAL AND LINGUISTIC GROWTH. THE PHILOSOPHY THAT GUIDES IMUA'S EARLY INTERVENTION PROGRAM IS CENTERED ON A MODEL REVOLVING AROUND THREE PRINCIPLES: ENHANCING THE CHILD'S DEVELOPMENT, PROVIDING SUPPORT AND ASSISTANCE TO THE FAMILY THROUGH COACHING AND MODELING AND MAXIMIZING THE CHILD'S AND FAMILY'S POTENTIAL IN SOCIETY. A FAMILY-CENTERED TEAM APPROACH IS UTILIZED WHERE ALL TEAM MEMBERS PARTICIPATE EQUALLY AND SYSTEMATICALLY ACROSS DISCIPLINE BOUNDARIES TO ENSURE IMUA STAYS TRUE TO THIS PHILOSOPHY ALONG WITH OTHER APPROPRIATE TECHNIQUES SUCH AS THE PRIMARY SERVICE PROVIDER APPROACH AND COACHING MODEL. APPROXIMATELY 342 CHILDREN WERE SERVED IN FY 2025.
  Expenses $1,485,677
• IMUA DISCOVERY GARDEN: IMUA DISCOVERY GARDEN IS NOT A PROGRAM BY ITSELF BUT WILL BE AN EXPANSION OF ALL OF THE IMUA SERVICES AND PROGRAMS. THE CRITICAL DIFFERENCE IS THAT THE SIX ACRE GARDEN SPACE CENTRALLY LOCATED IN MAUI'S HISTORIC DISTRICT WILL ALLOW THERAPISTS, EDUCATORS AND SERVICE PROVIDERS TO PROVIDE CLINICAL AND EDUCATIONAL SERVICES IN AN OUTDOOR NATURE BASED ENVIRONMENT. THIS KIND OF PHILOSOPHY AND TREATMENT IS A GROWING MODEL ACROSS THE NATION AND THE WORLD AS MORE AND MORE CHILDREN ARE STAYING INDOORS AND ARE MORE CONNECTED TO TECHNOLOGY AND DEVICES THAN THE OUTDOORS AND NATURE AROUND THEM WHICH IS CONTRIBUTING TO MORE INCREASE IN BEHAVIOR ISSUES IN CHILDREN. IMUA DISCOVERY GARDEN IS CURRENTLY IN THE BEGINNING STAGES OF DEVELOPMENT AND PLANNING. WITH THE LAUNCH OF THE CAPITAL CAMPAIGN IN JULY OF 2020, THE FOCUS HAS BEEN ON SHARING THE POTENTIAL AND VISION FOR THE SPACE WITH PROSPECTIVE DONORS, BUSINESSES AND SUPPORTERS IN ORDER TO RAISE THE NECESSARY CAPITAL TO FULLY CREATE THE VISION FOR THE DISCOVERY GARDEN. FOR THE MOST PART OF FY 2024 THE DEVELOPMENT PHASE OF IMUA DISCOVERY GARDEN WAS WORKING WITH ARCHITECTS, LANDSCAPE ARCHITECTS AND THE MAUI OF COUNTY PERMITS DEPARTMENT SO THAT WE WOULD BE READY FOR THE CONSTRUCTION WORK BY THE END OF FY 2025.
  Expenses $694,881
• IMUA INCLUSION PRESCHOOL - THE PRESCHOOL AT KAHULUI SERVES 20 CHILDREN AND THEIR FAMILIES IN A LICENSED PRESCHOOL FACILITY. 25% OF CHILDREN ENROLLED HAVE A DIAGNOSED SPECIAL NEED OR DEVELOPMENTAL DELAY AS DETERMINED BY A STANDARDIZED ASSESSMENT. IMUA INCLUSION PRESCHOOL PROVIDES A RELATIONSHIP-BASED, PLAY-BASED AND PLACE-BASED EXPERIENCE FOR CHILDREN THREE TO FIVE YEARS OF AGE. APPROXIMATELY 20 CHILDREN WERE SERVED IN FY 2025. THE PRESCHOOL IS FUNDED PRIMARILY THROUGH TUITION FROM FAMILIES, GOVERNMENT/FOUNDATION GRANTS, AND FUNDRAISING REVENUE. IN JANUARY 2024 IMUA FAMILY SERVICES STARTED A DEMONSTRATION SITE OUTDOOR NATURE-BASED PRESCHOOL TO SERVICE CHILDREN AND FAMILIES THAT WERE AFFECTED BY THE MAUI WILDFIRES. THE OUTDOOR PRESCHOOL PROVIDED NATURE-BASED EDUCATION FOR CHILDREN THREE TO FIVE YEARS OLD. APPROXIMATELY 16 CHILDREN WERE SERVED IN FY 2025. THE PRESCHOOL IS FUNDED PRIMARILY THROUGH HAWAII COMMUNITY FOUNDATION'S MAUI STRONG FUND AND OTHER WILDFIRE RELIEF FUNDS.
  Expenses $599,997 · revenue $279,691
• EARLY CHILDHOOD DEVELOPMENT PROGRAM - PROVIDES SERVICES TO CHILDREN AGE THREE TO SIX WHO ARE AT RISK OF OR HAVE DEVELOPMENTAL DELAYS THAT FALL OUTSIDE THE SCOPE OF DEPARTMENT OF EDUCATION SPECIAL EDUCATION SERVICES. THE NEEDS OF EACH CHILD WILL BE MET THROUGH IMUA FAMILY SERVICES' PROVISION OF PROFESSIONAL THERAPEUTIC SERVICES FOR THE CHILD AND SUPPORT FOR THOSE INVOLVED IN THE CHILD'S LIFE IN ORDER TO HELP THEM THRIVE IN THE HOME AND COMMUNITY ENVIRONMENTS, AND BE BETTER PREPARED FOR KINDERGARTEN AND BEYOND. APPROXIMATELY 54 CHILDREN WERE SERVED IN FY 2025. HEALTHCARE NAVIGATOR - IN COLLABORATION WITH DHS MED-QUEST DIVISION, HEALTHCARE NAVIGATORS OF IMUA FAMILY SERVICES HELP MAUI COUNTY COMMUNITY IN THE NAVIGATION OF THE OFTEN CONFUSING PROCESS OF APPLYING FOR HEALTH INSURANCE. THESE COMMUNITY HEALTH WORKERS ASSIST THE UNINSURED AND UNDERINSURED IN APPLYING FOR MED-QUEST OR HEALTHCARE.GOV. INDIVIDUALS AND FAMILIES WITHIN THE MAUI COUNTY COMMUNITY WHO QUALIFY FOR A SPECIAL ENROLLMENT PERIOD THROUGH THE FEDERAL HEALTH INSURANCE MARKETPLACE AND WHO WANT TO MAKE CHANGES TO THEIR PLANS DURING OPEN ENROLLMENT, WHICH RUNS FROM NOVEMBER 1 THROUGH DECEMBER 15TH, CAN REACH OUT FOR ASSISTANCE. INDIVIDUALS MAY QUALIFY FOR SPECIAL ENROLLMENT IF THEY HAVE EXPERIENCED ANY OF THE FOLLOWING LIFE EVENTS IN THE LAST 60 DAYS: LOST EMPLOYER-COVERED HEALTH INSURANCE, EXPERIENCED A CHANGE IN HOUSEHOLD INCOME, MOVED FROM ANOTHER STATE OR COUNTRY, GOT MARRIED OR HAD A BABY, LOST COVERAGE DUE TO DIVORCE, OR RECENTLY BEEN RELEASED FROM PRISON. HEALTHCARE NAVIGATORS OF IMUA FAMILY SERVICES CONNECTED WITH HANA HEALTH, LANAI COMMUNITY HEALTH CENTER, AND MOLOKAI COMMUNITY HEALTH CENTER TO SUPPORT THE NEEDS OF THE COMMUNITY BY LEVERAGING EXISTING RELATIONSHIPS AND PARTNERSHIPS. THE KOKUA HEALTH NAVIGATORS REACHED OUT TO ALL WILDFIRE RESOURCE HUBS, LIBRARIES, THE HR FOR ALL MAJOR HOTELS ON ISLAND, MINIT MEDICAL, MAUI COUNTY CORRECTIONAL CENTER, ALL NON-PROFITS THAT ARE PART OF THE MAUI NON PROFIT DIRECTORS ASSOCIATION, MAUI MEDICAL GROUP, MAUI MEMORIAL, HMSA, KAISER, ALOHACARE, FARMERS AND AG HUIS, CHURCHES WITH A FOCUS ON COFA SERVING CHURCHES, KA HALE A KE OLA, MAUI AIDS FOUNDATION, IMUA PRESCHOOL FAMILIES, TRILOGY, MAUI SODA WORKS AND OTHER SMALL BUSINESSES, MAUI COUNTY THROUGH MAYOR'S OFFICE, MAUI MOMMIES GROUPS ON FACEBOOK, INSTAGRAM, AND MANY MORE AVENUES FROM KOKUA HEALTH NAVIGATORS' PERSONAL AND PROFESSIONAL NETWORKS. THIS LEAD TO OVER 15,000 ENGAGEMENTS, OVER 4,000 MAUI COUNTY CONSUMERS SERVED AND OVER 100 ENROLLMENTS IN MED-QUEST AND HEALTHCARE.GOV IN MAUI COUNTY IN FY 2025. CAMP IMUA - CAMP IMUA, NESTLED IN THE HEART OF MAUI, CONTINUES TO SHINE AS A BEACON OF JOY, INCLUSION, AND COMMUNITY SPIRIT. FOR ALMOST FIVE DECADES, THIS OVERNIGHT SUMMER CAMP HAS BROUGHT TOGETHER CHILDREN AGES 7-15 WITH SPECIAL NEEDS, DEVELOPMENTAL DELAYS, AND DISABILITIES FOR A WEEK FILLED WITH ADVENTURE, LAUGHTER, AND BELONGING. IT IS MORE THAN JUST CAMP-IT'S A CORNERSTONE OF IMUA FAMILY SERVICES' MISSION TO CREATE SPACES WHERE CHILDREN CAN GROW, THRIVE, AND SIMPLY BE KIDS. FROM JUNE 7-13, 2025, CAMP IMUA WELCOMED 32 INCREDIBLE CAMPERS ALONGSIDE 45 HIGH SCHOOL AND COLLEGE-AGED COUNSELORS WHO GAVE THEIR ALL TO MAKE THE EXPERIENCE UNFORGETTABLE. TOGETHER, THEY STEPPED INTO A SETTING THAT WAS AS PICTURESQUE AS IT WAS PURPOSEFUL, WHERE EVERY ACTIVITY WAS DESIGNED TO FOSTER GROWTH, INDEPENDENCE, AND JOY. FOR MANY CAMPERS, EVERYDAY LIFE COMES WITH BARRIERS THAT MAKE IT DIFFICULT TO JOIN TYPICAL RECREATIONAL PROGRAMS. CAMP IMUA TEARS DOWN THOSE BARRIERS. HERE, EVERY CHILD IS MET WITH ENCOURAGEMENT AND OPPORTUNITIES TO SHINE. WHETHER IT'S HORSEBACK RIDING THROUGH THE PASTURES OF KEANAE, CATCHING WAVES IN THE WARM MAUI SURF, PADDLING KAYAKS WITH FRIENDS, DANCING UNDER THE STARS, OR TAKING IN THE ISLAND FROM A HELICOPTER HIGH ABOVE-IT'S ALL ABOUT EMPOWERMENT, INCLUSION, AND FUN. WITH ARTS AND CRAFTS, MUSIC, TALENT SHOWS, MOVIE NIGHTS, AND SO MUCH MORE, EVERY DAY OFFERED CAREFULLY CRAFTED EXPERIENCES THAT ENSURED EVERY CAMPER COULD TAKE PART FULLY AND JOYFULLY. THE HEART OF CAMP IMUA, HOWEVER, BEATS STRONGEST THROUGH ITS COUNSELORS. THESE DEDICATED HIGH SCHOOL AND COLLEGE STUDENTS ARE THE BACKBONE OF THE PROGRAM, OFFERING ROUND-THE-CLOCK CARE, MENTORSHIP, AND FRIENDSHIP. MANY RETURN YEAR AFTER YEAR, DRIVEN BY THE DEEP BONDS THEY FORM WITH THEIR CAMPERS AND FELLOW COUNSELORS. THEIR ENERGY, COMPASSION, AND COMMITMENT ARE WHAT TRANSFORM CAMP INTO SOMETHING MAGICAL-NOT ONLY FOR THE CHILDREN, BUT FOR THEMSELVES AS WELL. THE LESSONS THEY LEARN ABOUT LEADERSHIP, EMPATHY, AND SERVICE RIPPLE FAR BEYOND CAMP, SHAPING THE FUTURE LEADERS OF OUR COMMUNITY. THIS YEAR'S CAMP WAS MADE POSSIBLE BY THE INCREDIBLE GENEROSITY OF LOCAL BUSINESSES AND COMMUNITY PARTNERS. FROM MEALS TO SUPPLIES, EQUIPMENT TO SPECIAL EXPERIENCES, SO MANY CAME TOGETHER TO LIFT UP OUR CAMPERS. WE EXTEND A HEARTFELT MAHALO TO EVERY BUSINESS, NONPROFIT, AND COMMUNITY MEMBER WHO GAVE THEIR TIME, TALENTS, AND RESOURCES TO MAKE CAMP IMUA 2025 A REALITY. THIS YEAR OVER 15 LOCAL BUSINESSES DONATED IN-KIND SERVICES AND SUPPLIES TO MAKE OUR CAMP EXPERIENCE HAPPEN. FROM FOOD DONATIONS TO ART SUPPLIES AND MUCH MORE WE HUMBLY THANK BLUE HAWAIIAN HELICOPTERS, DA BOUNCE PARTY RENTALS, FLATBREAD COMPANY, HAWAIIAN PADDLE SPORTS, HYATT REGENCY MAUI RESORT, JILLIAN'S PIIHOLO STABLES, LAPPERT'S HAWAII, MANA FOODS, MARRIOTT OCEAN CLUB, MAUI CATTLE COMPANY, OKOA FARMS, THE OUTRIGGER KAANAPALI, PUKALANI SUPERETTE, THE ROYAL LAHAINA RESORT, ROY'S KAANAPALI, TAKAMIYA MARKET, AND WHOLE FOODS MARKET FOR THEIR GENEROUS CONTRIBUTIONS. ADDITIONALLY, FIVE OTHER NON-PROFIT AGENCIES ASSISTED IN SUPPORTING CAMP IMUA THIS YEAR. FROM DONATIONS OF SUPPLIES, FOOD, AND OTHER SERVICES WE MUST SHOW OUR GRATITUDE TO MAUI FOOD BANK, MAUI'S CARING WOMEN IN ACTION, NA MOKU AUPUNI O KO'OLAU HUI, PA'IA YOUTH & CULTURAL CENTER, AND MAUI ECONOMIC OPPORTUNITY. THE IMPACT OF CAMP IMUA EXTENDS FAR BEYOND ONE WEEK IN JUNE. FOR THE CHILDREN, IT IS OFTEN THE HIGHLIGHT OF THEIR YEAR-A CHANCE TO STEP OUTSIDE ROUTINE, BUILD CONFIDENCE, AND EMBRACE ADVENTURE. FOR THEIR FAMILIES, IT OFFERS A MUCH-NEEDED RESPITE AND PEACE OF MIND THAT THEIR CHILDREN ARE SAFE, CARED FOR, AND CELEBRATED. AND FOR OUR COMMUNITY, CAMP IMUA SERVES AS A POWERFUL REMINDER OF WHAT'S POSSIBLE WHEN MAUI COMES TOGETHER: A CELEBRATION OF ABILITY, RESILIENCE, AND ALOHA. DREAM IMUA - THE DREAM IMUA PROGRAM PROVIDES SPECIAL EXPERIENTIAL DREAMS TO CHILDREN IN DIFFICULT TIMES OF CRISIS, ABUSE AND NEGLECT. IN FY 2025 DREAM IMUA CONTINUED TO OFFER CUSTOMIZED SERVICES TO DOZENS OF CHILDREN AND FAMILIES IMPACTED BY THE MAUI WILDFIRES, HOMELESSNESS, LOSS OF LOVED ONES AND GRIEF. DREAM IMUA STEPPED UP TO PROVIDE A SPECIALIZED CAR SEAT TO A DISABLED CHILD IN MAUI COUNTY. DREAM IMUA ALSO COVERED THE COST OF REPAIRS TO BROKEN SOLAR PANELS AS WELL AS HIGH ELECTRICAL BILLS DUE TO THE NEEDED REPAIRS FOR A CHILD ON LIFE SUPPORT IN THEIR HOME. THE DREAM IMUA PROGRAM IS SUPPORTED BY FUNDRAISING EVENT PEDAL IMUA - A BIKE RIDE AROUND THE WEST MAUI MOUNTAINS WITH AROUND 130 SUPPORTERS AND PARTICIPANTS EACH DECEMBER. NA KEIKI O EMALIA ("EMALIA'S CHILDREN") - IS A MAUI-BASED GRIEF SUPPORT PROGRAM THAT HAS PROVIDED DEDICATED CHILDHOOD BEREAVEMENT SERVICES TO MAUI COUNTY SINCE 2015. FOUNDED BY DR. BROOKE BROWN, PH.D., IN HONOR OF HER DAUGHTER EMALIA, THE PROGRAM WAS CREATED IN RESPONSE TO THE COMMUNITY'S URGENT NEED FOR GRIEF SUPPORT FOR CHILDREN. SINCE ITS INCEPTION, NKOE HAS BECOME A BEACON OF HOPE AND HEALING FOR KEIKI AND TEENS NAVIGATING THE COMPLEXITIES OF LOSS. IN JULY 2025, NA KEIKI O EMALIA (NKOE) TRANSITIONED FROM AN INDEPENDENT NONPROFIT TO A PROGRAM UNDER IMUA FAMILY SERVICES, JOINING FORCES TO BETTER SERVE GRIEVING YOUTH AND THEIR FAMILIES. THIS INTEGRATION HAS BROADENED THE PROGRAM'S REACH WITHIN THE COMMUNITY, STRENGTHENED OPERATIONS WITH ADDED RESOURCES AND SUPPORT, AND FOSTERED GROWTH WITHIN A NETWORK DEDICATED TO NURTURING RESILIENCE AND HEALING IN MAUI COUNTY'S YOUTH. OVER THE PAST YEAR, OUR PROGRAM EXCEEDED ALL GOALS AND GREATLY EXPANDED ITS REACH. WE HELD 7 SCHOOL GROUPS ACROSS 4 SCHOOLS (GOAL: 3), WITH 31 UNIQUE STUDENT PARTICIPANTS AND 44 TOTAL SESSIONS (GOAL: 18). WE ALSO FACILITATED A CRISIS GROUP ON VERY SHORT NOTICE, DEMONSTRATING OUR ABILITY TO RESPOND QUICKLY TO COMMUNITY NEEDS. IN TOTAL, WE CONNECTED WITH 35 SCHOOLS THROUGH PRESENTATIONS, MEETINGS, AND ONGOING COMMUNICATION, BUILDING STRONG RELATIONSHIPS THAT LAY THE FOUNDATION FOR FUTURE GROUPS. BEYOND SCHOOLS, WE PILOTED A TWO-SESSION FAMILY GROUP SERVING PARENTS/GUARDIANS AND CHILDREN, AND PROVIDED 45 CARE PACKAGES (GOAL: 10) TO GRIEVING CHILDREN AND FAMILIES ACROSS BOTH SCHOOL AND COMMUNITY SETTINGS. AS LOCAL AUTHORITY ON BEREAVEMENT, WHEN APPROACHED FOR HELP, WE ALSO OFFERED SPECIALIZED GRIEF SUPPORT FOR MOTHERS WHO LOST AN INFANT AND FOSTER YOUTH, AS WELL AS SUPPORT THROUGH PARTNERSHIPS WITH CHURCHES AND COMMUNITY GROUPS. OUR PROGRAM'S OUTREACH PRESENCE GREW
  Expenses $1,007,698 · revenue $25,877

What it must file and when

IRS records say it files Not required (church). Churches are not required to file. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

99-0194402

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Church

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

1982

Accounting year ends

June

Files

Not required (church)

Category (NTEE)

Health care (E50Z)

Assets (IRS master file)

$11,375,156

Income (IRS master file)

$6,005,491

Filing history

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 99-0194402).

Questions about IMUA FAMILY SERVICES

What is the EIN of IMUA FAMILY SERVICES?

The employer identification number (EIN) of IMUA FAMILY SERVICES is 99-0194402.

Is IMUA FAMILY SERVICES tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.

Are donations to IMUA FAMILY SERVICES tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does IMUA FAMILY SERVICES file?

Form Not required (church). Churches are not required to file.

When is the next return of IMUA FAMILY SERVICES 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 IMUA FAMILY SERVICES last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended June 2025.

Who is the principal officer of IMUA FAMILY SERVICES?

The 990 for the year ended June 30, 2025 names JAMES A DIEGEL.

Who are the officers and directors of IMUA FAMILY SERVICES?

The 990 for the year ended June 30, 2025 lists 14 people; 2 received compensation from the organization, the highest $154,476 (LESLEY DEAN WONG, CHIEF EXEC O).

How much revenue does IMUA FAMILY SERVICES have?

On its 990 for the year ended June 30, 2025 it reported revenue of $5,790,137, expenses of $5,086,854 and total assets of $11,375,156 at year end.

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