LAAKEA VILLAGE

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 December 31, 2024, highest compensation first.

Address and contacts

Address (IRS master file)

PO BOX 790994, PAIA, HI 96779-0994

Principal officer (990 for 2024)

SUSAN GRAHAM, 2515 LOWER KULA ROAD, KULA, HI 96790

Signed the 990

SUSAN GRAHAM, PRESIDENT

Phone

(808) 579-8398

Website

LAAKEAVILLAGE.ORG

Return prepared by

CARBONARO CPAS & MANAGEMENT GROUP

Mission

THE LA'AKEA VILLAGE IS A PLACE WHERE ADULTS WITH DEVELOPMENTAL DISABILITIES CAN GO TO LIVE, LEARN, AND WORK WITH OTHERS IN AN ATMOSPHERE OF CARE AND RESPECT.

Program accomplishments

• DAY TREATMENT PROGRAM: COVID AND THE DOH RULES THAT WERE PUT INTO EFFECT SIGNIFICANTLY ALTERED OUR APPROACH TO PROVIDING SERVICES. PRIOR TO MARCH 2020, THE CAMPUS WAS CONSIDERED A COMMUNITY HUB WHERE PARTICIPANTS AND MENTORS GATHERED IN MORNING CIRCLE, A COMMUNITY AND COMMUNAL LUNCH WAS SERVED EVERY DAY, THE COUNTRY STORE WAS OPEN AND MANY ACTIVITIES TOOK PLACE. ALL OF THIS QUICKLY TOOK A PIVOT TO LIMIT POTENTIAL EXPOSURE FOR THIS VULNERABLE POPULATION. WE HAD TO FIND WAYS FOR OUR PARTICIPANTS TO CONTINUE TO TOUCH AND FEEL THE INCLUSIVE, LIFE SHARING SETTING WHERE THEY ENGAGE IN A HEALTHY PRODUCTIVE LIFESTYLE. WITH THE HELP OF ZOOM, THE PARTICIPANTS CONTINUED TO CONNECT FOR MORNING CIRCLE, ZUMBA, HULA, FITNESS, NON-VIOLENT COMMUNICATION AND NUMEROUS OTHER CLASSES. OUR AGRICULTURAL ACTIVITIES CONTINUED TO THRIVE AS PARTICIPANTS AND MENTORS SCHEDULED TIMES TO COME ONTO CAMPUS IN PAIRS. AS THE PANDEMIC SUBSIDED AND PROTOCOLS OF ISOLATION WERE REVISED, WE BEGAN TO AGAIN HOLD FULL 5 DAY PER WEEK DAY PROGRAM ACTIVITIES BEGINNING IN AUGUST 2022. PARTICIPANTS ARE AGAIN MEETING ON CAMPUS DAILY, JOINING IN MORNING CIRCLE, DISCUSSING THE VARIOUS OPTIONS TO CONTRIBUTE TO THE LA'AKEA COMMUNITY SUCH AS GARDEN AND FARM HARVESTING OF PRODUCE (PAPAYAS, EGGS, AVOCADOS, STAR FRUIT, ULU LEAVES, OREGANO, LEMON GRASS ARE JUST SOME OF THE PRODUCTS WE GROW AND SELL). WE HAVE BEEN ABLE TO REINSTATE OUR MONTHLY COMMUNITY ACTIVITY CALENDAR AS WELL AND EACH WEEK WE GO INTO THE COMMUNITY TO PARTICIPATE IN VARIOUS EVENTS SUCH AS SURFING, VOLUNTEERING AT MAUI HUMANE SOCIETY, STARLIGHT FARMS VOLUNTEERING. ON CAMPUS WE ALSO HOLD WEEKLY COMMUNITY EVENTS SUCH AS YOGA, JEWELRY MAKING AND NON-VIOLENT COMMUNICATION CIRCLE. WE HAVE RECENTLY UPGRADED OUR DATA AND GOAL TRACKING CAPABILITIES WITH A SOFTWARE PROGRAM, THERAP. THIS PROGRAM HAS THE CAPABILITIES FOR MENTORS TO LOG DATA IN REAL TIME THROUGH THEIR SMARTPHONE. EVEN THE ANECDOTAL STORIES CAN BE RECORDED. ALL OF THIS IS RESULTING IN INCREASED DATA COLLECTION. FUNDING FROM MEDICAID WAIVER SUBJECTS LA'AKEA TO RIGOROUS AND THOROUGH ANNUAL AUDITS BY THE DEPARTMENT OF HEALTH. ALTHOUGH MEETING COMPLIANCE STANDARDS IS NOT OUR END GOAL, WE VIEW CLEAN AUDITS AND SUCCESSFUL RE- CERTIFICATIONS AS CRITICAL CONFIRMATION OF OUR ABILITY TO SERVE THE SAFETY AND WELL-BEING OF OUR PARTICIPANTS. THE COUNTRY STORE IS CONSIDERED A PART OF PROGRAM RATHER THAN A RETAIL ENDEAVOR AND BEEN SUBJECT TO STRICT SAFETY RULES. THIS HAS BEEN A KEY LOCATION FOR MANY SKILL BUILDING AND COMMUNITY INTERACTION ACTIVITIES. THE PANDEMIC NECESSITATED A PIVOT TO PRODUCING A SUBSCRIPTION-BASED WEEKLY CSA PRODUCE BOX DISTRIBUTED IN THE COMMUNITY. PARTICIPANTS WERE INVOLVED IN HARVESTING AND PRODUCING THE BOXES. FOR EXAMPLE, KAT, ONE OF PARTICIPANTS, PICKED AND PACKED THE PRODUCE BOX TO BRING HOME TO HER FATHER WHO WAS ONE OF OUR FIRST CSA MEMBERS. THE "STORE" WAS ABLE TO MOVE OUTSIDE UNDER THE FRESH PA'IA AIR FOR A WEEKLY FARMERS MARKET AND PARTICIPANTS ARE INVOLVED IN ALL ASPECTS INCLUDING THE HARVESTING, PREPARING, SELLING AND ENGAGEMENT WITH THE COMMUNITY. IN NOVEMBER, 2022 WE WERE FINALLY ABLE TO RE-OPEN THE COUNTRY STORE HERE AT LA'AKEA VILLAGE SO THAT PARTICIPANTS WOULD AGAIN LEARN RETAIL SKILLS OF RUNNING A SMALL BUSINESS IN ADDITION TO INTERACTING WITH THE PUBLIC. OUR COMMUNITY LUNCH AND FOOD PRODUCTION PROGRAM OUT OF THE KITCHEN WAS SHIFTED FOR THE BEGINNING PORTION OF THE YEAR. INITIALLY WE DID HAVE SMALL GROUPS OF 2-4 PEOPLE BACK IN THE KITCHEN TO CONTINUE THEIR SKILLS TRAINING. FOR EXAMPLE, ABBY, ONE OF OUR PARTICIPANTS, RECENTLY RECEIVED HER SAFE FOOD HANDLING CERTIFICATE. SHE IS PRACTICING SAFETY, HYGIENE, AND CLEANING ROUTINES IN THE CAMPUS KITCHEN WITH HER MENTOR TO PREPARE SMALL SCALE MEALS. WE HAVE BEEN ABLE TO RE-INTRODUCE VOLUNTEER LUNCH ONCE A WEEK WITH MANY PARTICIPANTS WHO WORK TO HELP PREPARE THE LUNCH FOR ALL. WHEN WE ARE FULLY STAFFED AND AT PARTICIPANT CAPACITY WE WILL BE ABLE TO AGAIN PREPARE AND EAT LUNCH DAILY.
  Expenses $527,552 · revenue $715,524

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.

IRS record

EIN

99-0348754

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

2000

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Human services (P80)

Assets (IRS master file)

$1,460,478

Income (IRS master file)

$1,066,482

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 99-0348754).

Questions about LAAKEA VILLAGE

What is the EIN of LAAKEA VILLAGE?

The employer identification number (EIN) of LAAKEA VILLAGE is 99-0348754.

Is LAAKEA VILLAGE tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.

Are donations to LAAKEA VILLAGE tax-deductible?

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

Which annual return does LAAKEA VILLAGE 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 LAAKEA VILLAGE due?

The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.

When did LAAKEA VILLAGE last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2024.

Who is the principal officer of LAAKEA VILLAGE?

The 990 for the year ended December 31, 2024 names SUSAN GRAHAM.

Who are the officers and directors of LAAKEA VILLAGE?

The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization, the highest $49,411 (ASHLEE KLEMPERER, EXECUTIVE DI).

How much revenue does LAAKEA VILLAGE have?

On its 990 for the year ended December 31, 2024 it reported revenue of $1,060,824, expenses of $873,646 and total assets of $1,460,478 at year end.

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