Nonprofit · EIN 99-0497102
KA POE LAWAIA
Tax-exempt · WAIANAE, HI 96792
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $6,507 | $4,241 | $2,266 | $2,266 | – | $2,266 |
| December 31, 2024 | 990-EZ | $0 | $0 | $0 | $0 | – | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,070
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- -$1,563
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $371
- Printing, publications and postage
- $756
- Other expenses
- $3,114
- Program services (functional)
- $4,241
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $2,266
- Total liabilities, end of year
- –
- Net assets, end of year
- $2,266
- Cash, savings and investments
- $2,266
- Gross receipts
- $8,070
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 |
|---|---|---|---|
| LA'ENA TORRENCE | PRESIDENT | 1 | $0 |
| LOGAN LIBERATO | VICE PRESIDENT | 1 | $0 |
| BEEPER NAKAMAEJO | TREASURER | 1 | $0 |
| LEILANI WILLING | SECRETARY | 1 | $0 |
| KALANI POKIPALA | DIRECTOR AT LARGE | 1 | $0 |
| JESSICA BATES | EXECUTIVE DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LA'ENA TORRENCE | PRESIDENT | 1 | $0 |
| LOGAN LIBERATO | VICE PRESIDENT | 1 | $0 |
| BEEPER NAKAMAEJO | TREASURER | 1 | $0 |
| LEILANI WILLING | SECRETARY | 1 | $0 |
| KALANI POKIPALA | DIRECTOR AT LARGE | 1 | $0 |
| JESSICA BATES | EXECUTIVE DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 138, WAIANAE, HI 96792-0138
- In care of
- % JESSICA BATES
- Signed the 990-EZ
- KALANI POKIPALA, DIRECTOR AT LARGE
- Phone
- (808) 479-0881
- Website
- https://www.kapoelawaia.com/
- Return prepared by
- EMERALD RAY INC
Mission
To empower our keiki by cultivating the skills and knowledge of traditional Hawaiian fishing practices while encouraging a sustainable stewardship with the ocean.
Program accomplishments
- AUGUST 10 2025, WE HOSTED A COMMUNITY FISHING EVENT ENTITLED PAPAHANA LAWAIA, WHICH HAD INDIVIDUALS FISHING SUSTAINABLY, TEACHING FISHING PRACTICES, FISH IDENTIFICATION, AND MORE. PRIZES AND MUSIC WAS PROVIDED.THE EVENT WAS HELD AT POKAI BAY ON THE WAIANAE COAST OF OAHU. 100 PARTICIPANTS IN ATTENDANCE.Expenses $4,241 · grants $8,000
- N/A
- N/A
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Check at the IRS |
IRS record
- EIN
- 99-0497102
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Animal-related (D33)
- Assets (IRS master file)
- $2,266
- Income (IRS master file)
- $8,070
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $6,507 | $4,241 | $2,266 | XML |
| 990-EZ | December 2024 | $0 | $0 | $0 | XML |
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 99-0497102).
Questions about KA POE LAWAIA
- What is the EIN of KA POE LAWAIA?
- The employer identification number (EIN) of KA POE LAWAIA is 99-0497102.
- Is KA POE LAWAIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to KA POE LAWAIA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KA POE LAWAIA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KA POE LAWAIA 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 KA POE LAWAIA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of KA POE LAWAIA?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does KA POE LAWAIA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $6,507, expenses of $4,241 and total assets of $2,266 at year end.
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- WAIANAE WAGS EIN 85-2745799 · last filed 990-N for 2025
- WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD EIN 99-0148164 · last filed 990 for 2025
- HUI HULIAU EIN 27-4710855 · last filed 990 for 2024
- WAI-ANAE COMMUNITY RE-DEVELOPMENT CORPORATION EIN 99-0350803 · last filed 990 for 2024
- ALTERNATIVE STRUCTURES INTERNATIONAL EIN 99-0196090 · last filed 990 for 2024