Nonprofit · EIN 99-0292820
HOA AINA O MAKAHA
Tax-exempt · WAIANAE, HI 96792
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $588,030 | $512,740 | $75,290 | $560,037 | $0 | $560,037 |
| June 30, 2024 | 990 | $555,184 | $528,518 | $26,666 | $493,215 | $0 | $493,215 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $459,474
- of which government grants
- $12,000
- Program service revenue
- $84,752
- Investment income
- $1,806
- Net rental income
- $10,052
- Net income from fundraising events
- $31,946
- Other revenue
- $41,998
Expenses
- Grants and similar amounts paid
- $6,280
- Compensation of officers, directors and key employees
- $74,317
- Other salaries and wages
- $206,578
- Salaries, compensation and benefits (total)
- $396,795
- Professional fundraising fees
- $0
- Occupancy
- $19,062
- Program services (functional)
- $383,515
- Management and general (functional)
- $126,680
- Fundraising (functional)
- $2,545
Balance sheet and other
- Total assets, start of year
- $493,215
- Total assets, end of year
- $560,037
- Total liabilities, end of year
- $0
- Net assets, end of year
- $560,037
- Net assets without donor restrictions
- $346,413
- Net assets with donor restrictions
- $213,624
- Gross receipts
- $612,640
- Employees
- 8
- Volunteers
- 700
- Year formed
- 1990
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHELSEY JAY | EXECUTIVE DI Officer | 40 | $74,317 | $3,058 |
| AI TANAKA | PRESIDENT TO Trustee or director, Officer | 6 | $0 | $0 |
| KELSEY THORNBERRY | PRESIDENT SI Trustee or director, Officer | 4 | $0 | $0 |
| CHRIS POKIPALA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| ALICIA HIGA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JESSE MIKASOBE-KEALIINOHOMOKU | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KAY FUKUDA | TREASURER SI Trustee or director, Officer | – | $0 | $0 |
| SALEEM BELBAHRI | DIRECTOR SIN Trustee or director | – | $0 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSHUA LEVINSON | ED. THRU 7/2 Officer | 20 | $45,010 | $322 |
| CHELSEY JAY | ED. SINCE 7/ Officer | 20 | $33,062 | $404 |
| AI TANAKA | PRESIDENT Trustee or director, Officer | 6 | $0 | $0 |
| KELSEY THORNBERRY | VICE PRESIDE Trustee or director, Officer | 4 | $0 | $0 |
| CHRIS POKIPALA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| ALICIA HIGA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JESSE MIKASOBE-KEALIINOHOMOKU | DIRECTOR Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 84-766 LAHAINA ST, WAIANAE, HI 96792-1837
- Principal officer (990 for 2024)
- CHELSEY JAY, C/O 84-766 LAHAINA STREET, WAIANAE, HI 967921837
- Signed the 990
- KELSEY THORNBERRY, PRESIDENT SINCE 7/25
- Phone
- (808) 695-8978
- Website
- WWW.HOAAINAOMAKAHA.ORG
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
HOA AINA O MAKAHA (LAND OF MAKAHA SHARED IN FRIENDSHIP) IS MORE THAN A DESTINATION FARM OR NONPROFIT ORGANIZATION. THE EMBRACE OF A SANCTUARY IS FELT BY WHOEVER ENTERS THE GATES AND A SENSE OF BELONGING USUALLY FOLLOWS. ONCE A BARREN PIECE OF LAND FROM THE PAST AND NOW A THRIVING EDUCATIONAL RESOURCE CENTER, HOA AINA O MAKAHA HAS BEEN A VILLAGE COMMITMENT SINCE THE BEGINNING. OUR MISSION FOCUSES ON COMMUNITY SELF-RELIANCE, SUPPORTING FAMILY, AND PEACE-MAKING ON THE WAIANAE COAST.
Program accomplishments
- NA KEIKI O KA'AINA (CHILDREN OF THE LAND) - IS THE CORE PROGRAM OF THE ORGANIZATION, ITS PRINCIPLES ARE BASED ON THE TRADITIONAL HAWAIIAN VALUES OF MALAMA AINA: CARING FOR THE LAND AND EACH OTHER. RESOURCES AND PRACTICAL HANDS-ON ACTIVITIES ENHANCING CLASSROOM LESSON PLANS ARE OFFERED AS CURRICULUM. THIS PROGRAM HAS INSPIRED THOUSANDS OF MAKAHA ELEMENTARY STUDENTS FOR OVER 30 YEARS AND HAS ALSO BEEN USED AS A TEMPLATE FOR THE FARM TO SCHOOL GARDEN INITIATIVE POPULARIZED 20 YEARS LATER BY SEVERAL NONPROFIT ORGANIZATIONS THROUGHOUT HAWAII. KE ALA (THE WAY) - THE LEARNING CENTER WAS ESTABLISHED IN 1996 AS AN EXTENSION OF THE NA KEIKI O KA 'AINA PROGRAM TO VISITING SCHOOLS. KE ALA IS A CLASSROOM WITHOUT WALLS HOLDING SPACE FOR OVER 4,000 STUDENTS EVERY YEAR. A DELICATE RELATIONSHIP BETWEEN HUMANS AND THE ENVIRONMENT IS OBSERVED BY BOTH PRIVATE AND PUBLIC SCHOOLS ALL OVER OAHU WHEN THEY LEARN HOW TO RESPECT THE LAND THROUGH HANDS-ON ACTIVITIES AT THE FARM. THE CURRICULUM HIGHLIGHTS THREE SUBJECTS: ANIMAL + PLANT CARE, CULTURAL HISTORY OF THE HAWAIIAN ISLANDS, AND ENVIRONMENTAL SCIENCE SOLUTIONS. U-PICK (FARM TO BASKET EXPERIENCE) - GROWING YOUR OWN FOOD BECAME A POPULAR TOPIC IN 2020 WHEN THE WORLD WAS ON LOCKDOWN. THE FARMS SMALL YET MIGHTY STAFF CULTIVATED AND SOLD 400 LBS OF PRODUCE EVERY WEEK FOR ONE YEAR TO SUSTAIN WAIANAE COAST COMPREHENSIVE HEALTH CENTERS KEIKI PANTRY PROGRAM. THIS EMERGENCY DISTRIBUTION OF FOOD STOPPED AT THE END OF MAY 2021 AS THE FARM TRANSITIONED INTO THEIR THIRD SUCCESSFUL U-PICK EXPERIENCE. A TOTAL OF EIGHT DONATION-BASED EDUCATIONAL EVENTS TOOK PLACE WITHIN ITS PILOT YEAR OF OPERATING. GUESTS ARE WELCOME TO HARVEST FROM DESIGNATED FIELDS, ASSIST FARMERS WITH PLANTING, LEARN HEALTH BENEFITS/RECIPES OF WHATEVER IS IN THEIR BASKETS, AND TAKE STARTERS HOME FOR THEIR GARDENS. PLACES (PLACED-BASED LEARNING AND COMMINUTY ENGAGEMENT IN SCHOOL) AND PALS (PLACED-BASED AFTERSCHOOL LITERACY SUPPORT) PROGRAMS - THE WAIANAE COMMUNITY HOLDS AN INCREDIBLE WEALTH OF SPIRITUAL, CULTURAL, AND INTELLECTUAL CAPITAL. WHEN STUDENTS, THROUGH THE GUIDANCE AND SUPPORT OF COMMUNITY MENTORS, ARE CONNECTED TO THAT WEALTH INCLUDING ITS HISTORIES, STRENGTHS, AND CHALLENGES THEY LEARN TO LOVE THEIR PLACE AND THEIR PEOPLE. AND WHEN PEOPLE LOVE SOMETHING, THEY ARE MORE LIKELY TO TAKE CARE OF IT. THIS IS THE TRADITIONAL HAWAIIAN VALUE KNOWN AS ALOHA `AINA, MEANING LOVE FOR THE LAND AND ITS PEOPLE. IT IS A PRACTICE THAT UTILIZES THE SKILLS AND TALENTS OF THE ENTIRE COMMUNITY, ALL RESPONSIBLY WORKING TOGETHER IN HARMONY, WITH A COMMITMENT FOR THE PRESENT AND A HEART FOR THE GENERATIONS YET TO COME.Expenses $383,515 · grants $6,280 · revenue $84,752
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0292820
- 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
- 1996
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $560,037
- Income (IRS master file)
- $612,640
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $588,030 | $512,740 | $560,037 | XML |
| 990 | June 2024 | $555,184 | $528,518 | $493,215 | XML |
| 990 | June 2023 | $455,370 | $427,866 | $438,765 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | 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 99-0292820).
Questions about HOA AINA O MAKAHA
- What is the EIN of HOA AINA O MAKAHA?
- The employer identification number (EIN) of HOA AINA O MAKAHA is 99-0292820.
- Is HOA AINA O MAKAHA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to HOA AINA O MAKAHA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOA AINA O MAKAHA 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 HOA AINA O MAKAHA 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 HOA AINA O MAKAHA 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 HOA AINA O MAKAHA?
- The 990 for the year ended June 30, 2025 names CHELSEY JAY.
- Who are the officers and directors of HOA AINA O MAKAHA?
- The 990 for the year ended June 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $74,317 (CHELSEY JAY, EXECUTIVE DI).
- How much revenue does HOA AINA O MAKAHA have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $588,030, expenses of $512,740 and total assets of $560,037 at year end.
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