Nonprofit · EIN 99-0271743
HUI O KUAPA
Tax-exempt (reinstated) · KAUNAKAKAI, HI 96748
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $118,523 | $221,180 | -$102,657 | $70,402 | $0 | $70,402 |
| December 31, 2024 | 990-EZ | $181,430 | $136,059 | $45,371 | $173,059 | $0 | $173,059 |
| December 31, 2023 | 990-EZ | $172,156 | $84,209 | $87,947 | $127,688 | $0 | $127,688 |
| December 31, 2022 | 990-EZ | $77,092 | $68,974 | $8,118 | $39,741 | $0 | $39,741 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $115,390
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $3,133
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $21,000
- Compensation of officers, directors and key employees
- $86,151
- Salaries, compensation and benefits (total)
- $86,283
- Professional fees and payments to contractors
- $11,001
- Occupancy
- $8,705
- Printing, publications and postage
- $578
- Other expenses
- $93,613
- Program services (functional)
- $89,316
Balance sheet and other
- Total assets, start of year
- $173,059
- Total assets, end of year
- $70,402
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,402
- Cash, savings and investments
- $70,402
- Gross receipts
- $121,207
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Guy Hanohano Naehu | Board President, Program Field Specialist | 19 | $33,356 | $6,265 |
| Tanya Maile Naehu | Board Vice President, Program Director | 19 | $25,135 | $6,265 |
| Joseph Farber | Administrator, Board Treasurer | 19 | $22,800 | $0 |
| Sebastian Kahale Ramos | Independent Contractor, Video, film and music producer | 6 | $4,860 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Guy Hanohano Naehu | Board President, Program Field Specialist | 19 | $30,300 | $1,170 |
| Joseph Farber | Administrator, Board Treasurer | 19 | $22,880 | – |
| Sebastian Kahale Ramos | Independent Contractor, Video, film and music producer | 8 | $6,915 | – |
| Tanya Maile Naehu | Board Vice President, Program Director | 19 | $3,000 | – |
| Sonja Angst | Independent Contractor, Web Master, social media | 2 | $575 | – |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Farber | Administrator, Board Treasurer | 19 | $10,465 |
| Guy Hanohano Naehu | Board President, Program Field Specialist (Kiai) | 19 | $10,260 |
| Tanya Maile Naehu | Board Vice President, Program Director | 19 | $6,500 |
| Sebastian Kahale Ramos | Independent Contractor, Video, film and music producer | 8 | $2,436 |
| Sonja Angst | Independent Contractor, Web Master, social media | 4 | $1,275 |
990-EZ for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Farber | Administrator, Board Treasurer | 19 | $8,750 |
| Tanya Maile Naehu | Board Vice President, Program Director | 19 | $8,180 |
| Sebastian Kahale Ramos | Independent Contractor, Video, film and music producer | 8 | $5,720 |
| Sonja Angst | Independent Contractor, Web Master, social media | 8 | $4,850 |
| Guy Hanohano Naehu | Board President, Program Field Specialist (Kiai) | 19 | $4,610 |
Address and contacts
- Address (IRS master file)
- 99205 KAMEHAMEHA HWY, KAUNAKAKAI, HI 96748-0000
- In care of
- % GUY HANO
- Mailing address (990-N for 2021)
- 99025 Kamehameha V Highway, Kaunakakai HI 96748
- Principal officer (990-N for 2021)
- Guy Hano Naehu, 99025 Kamehameha V Highway, Kaunakakai HI 96748
- Signed the 990-EZ
- Joe Farber, Project Manager
- Phone
- (808) 551-8671
- Website
- huiokuapa.org
Mission
WE EDUCATE COMMUNITIES ABOUT NATIVE HAWAIIAN RESOURCE MGMT AND FOOD SECURITY THROUGH THE RESTORATION AND MAINTENANCE OF HISTORIC, ANCIENT, AND CULTURALLY SIGNIFICANT ROCK WALLED FISHPOND AND ROCK LINED TERRACED WETLAND FARM PLOTS GROWING TARO, AND GARDENS. WE HOST OVER 1,000 PEOPLE A YEAR INCL MOLOKAI K-12 STUDENTS. WE SHARE THE FOOD THAT WE PRODUCE WITH THE COMMUNITY. WE CREATE DIGITAL CONTENT ABOUT THE WORK WE DO TO BROADCAST TO A GLOBAL AUDIENCE.
Program accomplishments
- Agriculture and aquaculture restoration on Molokai Island at Ohalahala Fishpond and wetland taro and gardens. To date we have restored over 350ft of Ohalahala Fishpond wall conducting monthly workdays with a core group of Molokai experts. Every quarter we hold workdays that are open to the public with about 15 community members per event participating. 1. We have Cleared 1 acre of ancient rock walled wetland taro plots (loi), which includes restoring two rock-walled terraces, the existing water ditch path, and reopened direct access to the stream. 2. Mala (garden). We continue to clear land and plant, expanding our garden as well as enclosing it with 4-6ft high chainlink fence to protect it from invasive ungulates, pig and deer-due to an island-wide drought, which have been decimating our produce. We have distributed free over 1,500 pounds of produce from the garden. We provided over 200 meals to our visitors annually, sourced from our garden, surrounding lands, and fishpond. stream restoration. 3. We are clearing debris and removing invasive plants along 1/4 mile of the Honouliwai stream bed and will be replacing them with native species that we propagate in our 10ftx20ft greenhouse with drip irrigation which is under construction.Expenses $15,473 · grants $15,473
- In August 2025 we completed the construction of a 250 sq ft covered pavilion with solar panels which will provide shelter to service visiting school field trips, other visiting community groups, and overnight hosted events. These facilities, along with our restrooms and show stalls which were completed in 2024, allow us to expand our services in providing hands-on immersive Hawaiian experiences. Over the past 12 month we have hosted six workdays in the fishpond that are open to the public, with about 15 community members per event participating. We held 8 workdays involving local community organizations and churches. Each year we work with groups from all the four elementary schools on Molokai, as well as the two secondary schools, Molokai Intermediate and High School. Services provided to the Molokai Schools include multiple outreach visits to classrooms and larger school assemblies and field trips to Ohalahala Fishpond, Honouliwai Stream and the gardens. In 2025 we hosted 18 field trips from Molokai K-12 schools involving over 700 students and 140 teachers. Kiai Koalition: July 7-10, 18 kids 12-16 YO 3 days/3nights. The Kiai Koalition Camp empowers Molokai youth through hands-on learning at Ohalahala fishpond and guided by cultural practitioners. Ke Aupuni Palapala - Professional Development Workshop Series. HOK developed and lead this 3-day workshop this past May for Hawaii DOE teachers to deepen their knowledge of Hawaiian pedagogical practices leading to effective ways to integrate land-based learning into their classrooms and outdoor settings. 65 teachers participated. Expenses were partially covered from a $10,000 grant provided by OHA. Konane Tournament. Hui o Kuapa served as sponsors and sat on the planning committee for the inaugural Ka Makou Konane (traditional Hawaiian board game) Tournament, with the top two contenders for each island advanced to the Hawaii State Finals at the Bishop Museum, Oahu.Expenses $65,183 · grants $65,183
- Multimedia Projects. We document all our actitives through video and stills images, posting them to our social scial media sites (FB, IG) along with continually upgrading our web-site (huiokuapa.org). Explorers Video Series; "Ka Hale Hoaka Explores TV," a Hawaiian environmental educational series, hosted on YouTube. Our Molokai Nui a Hina Mural Project hosts and teaches storytelling and art for our community. We have produced the first set of mural prints for the high school and created a virtual gallery on-line.Expenses $8,660 · grants $8,560
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 99-0271743
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A99)
- Assets (IRS master file)
- $70,402
- Income (IRS master file)
- $121,207
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
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-EZ | December 2025 | $118,523 | $221,180 | $70,402 | IRS |
| 990-EZ | December 2024 | $181,430 | $136,059 | $173,059 | IRS |
| 990-EZ | December 2023 | $172,156 | $84,209 | $127,688 | XML |
| 990-EZ | December 2022 | $77,092 | $68,974 | $39,741 | XML |
| 990-N for 2021 Officer: Guy Hano Naehu | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Guy Hanohano Naehu | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2017 Officer: Joseph Farber | December 31, 2017 | ≤ $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 99-0271743).
Questions about HUI O KUAPA
- What is the EIN of HUI O KUAPA?
- The employer identification number (EIN) of HUI O KUAPA is 99-0271743.
- Is HUI O KUAPA tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to HUI O KUAPA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HUI O KUAPA 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 KUAPA 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 HUI O KUAPA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of HUI O KUAPA?
- The 990-N for 2021 names Guy Hano Naehu.
- Who are the officers and directors of HUI O KUAPA?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $33,356 (Guy Hanohano Naehu, Board President, Program Field Specialist).
- How much revenue does HUI O KUAPA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $118,523, expenses of $221,180 and total assets of $70,402 at year end.
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