Nonprofit · EIN 99-0303698
NA AIKANE O PU UKOHOLA HEIAU
Tax-exempt (reinstated) · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $340,567 | $365,386 | -$24,819 | $16,352 | $0 | $16,352 |
| December 31, 2024 | 990 (amended) | $341,920 | $300,348 | $41,572 | $41,572 | $0 | $41,572 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $370,638
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- -$30,071
- Other revenue
- -$30,071
Expenses
- Grants and similar amounts paid
- $361,568
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $530
- Travel
- $1,835
- Program services (functional)
- $364,625
- Management and general (functional)
- $761
Balance sheet and other
- Total assets, start of year
- $41,171
- Total assets, end of year
- $16,352
- Total liabilities, end of year
- $0
- Net assets, end of year
- $16,352
- Gross receipts
- $370,638
- Employees
- 0
- Year formed
- 1992
- 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 |
|---|---|---|---|
| SHARON HAYDEN | VP Trustee or director, Officer | 15 | $0 |
| CAROLYN HEATH | SECRETARY Trustee or director, Officer | 15 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON HAYDEN | VP Trustee or director, Officer | 15 | $0 |
| CAROLYN HEATH | SECRETARY Trustee or director, Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2470, KAMUELA, HI 96743-2470
- In care of
- % RANDALL T HIGA
- Mailing address (990-N for 2024)
- PO Box 2470, KAMUELA HI 96743
- Principal officer (990 for 2025)
- SHARON HAYDEN, PO Box 472, Hawi, HI 96719
- Principal officer (990-N for 2024)
- SHARON HAYDEN, PO Box 472, Hawi HI 96719
- Signed the 990
- SHARON HAYDEN, TREASURER
- Phone
- (808) 889-0169
- Return prepared by
- KOHALA TAX LLC
Mission
Support the Annual Hookuikahi Festival with funds and hands. We sponsor workshops for Hawaiian language, Hawaiian historical arts and crafts, Hawaiian music, and history and legacies of Kawaihae Puukohola Heiau.
Program accomplishments
- We support the Pualiahu Workshop series, which are hands-on educational experience led by Rick San Nicolas, dedicated to perpetuating the ancient Hawaiian Featherwork.Expenses $364,625 · grants $361,568 · revenue $9,070
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 99-0303698
- 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 (A11)
- Assets (IRS master file)
- $16,352
- Income (IRS master file)
- $370,638
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 12, 2013
- Reinstated
- Effective May 15, 2013
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 | December 2025 | $340,567 | $365,386 | $16,352 | XML |
| 990-N for 2024 Officer: SHARON HAYDEN | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $341,920 | $300,348 | $41,572 | IRS |
| 990-N for 2023 Officer: SHARON HAYDEN | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: SHARON HAYDEN | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: SHARON HAYDEN | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Sharon Hayden | December 31, 2019 | ≤ $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 99-0303698).
Questions about NA AIKANE O PU UKOHOLA HEIAU
- What is the EIN of NA AIKANE O PU UKOHOLA HEIAU?
- The employer identification number (EIN) of NA AIKANE O PU UKOHOLA HEIAU is 99-0303698.
- Is NA AIKANE O PU UKOHOLA HEIAU tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to NA AIKANE O PU UKOHOLA HEIAU tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NA AIKANE O PU UKOHOLA HEIAU 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 NA AIKANE O PU UKOHOLA HEIAU 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 NA AIKANE O PU UKOHOLA HEIAU 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 NA AIKANE O PU UKOHOLA HEIAU?
- The 990 for the year ended December 31, 2025 names SHARON HAYDEN.
- Who are the officers and directors of NA AIKANE O PU UKOHOLA HEIAU?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does NA AIKANE O PU UKOHOLA HEIAU have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $340,567, expenses of $365,386 and total assets of $16,352 at year end.
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