Nonprofit · EIN 99-2473351
KIHA MANA FOUNDATION
Tax-exempt · WAIKOLOA, HI 96738
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $19,632 | $15,319 | $4,313 | $4,463 | $0 | $4,463 |
| December 31, 2024 | 990-EZ | $750 | $600 | $150 | $150 | $0 | $150 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $19,632
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $1,954
- Occupancy
- $12,238
- Printing, publications and postage
- $1,127
- Program services (functional)
- $12,527
Balance sheet and other
- Total assets, start of year
- $150
- Total assets, end of year
- $4,463
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,463
- Cash, savings and investments
- $4,463
- Gross receipts
- $19,632
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 |
|---|---|---|---|
| Warren Adarna | President | 40 | $0 |
| Puaita Pulotu | Vice-President | 30 | $0 |
| Lara Adarna | Secretary | 10 | $0 |
| Arlene Larrua | Treasurer | 5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Warren Adarna | President | 40 | $0 |
| Puaita Pulotu | Vice-President | 20 | $0 |
| Lara Adarna | Secretary | 10 | $0 |
| Arlene Larrua | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 68-3491 IWIKUAMOO DR UNIT 904, WAIKOLOA, HI 96738-6306
- Signed the 990-EZ
- Arlene Larrua, Treasurer
- Phone
- (808) 282-3724
Mission
The KiHa Mana Foundation is a non-profit organization with the mission to educate, preserve, restore and conserve the culture of Native Hawaiians and their resources.
Program accomplishments
- Awakee is 401 acres located in the ahupua of Awakee from Queen Ka'ahumanu Hwy to the ocean. The land begins at the north side of Pu`u Ku`ili to the south boundary of Makalawena Beach. The entire area, including trails and roads, is managed by lineal descendants and is open to the public for recreation. KHMF is committed to educating, restoring, preserving, and conserving this beautiful place for generations to come.Expenses $3,000
- Kiha Mana Foundation has secured funding for a sustainable water dispenser to provide clean, accessible drinking water for families displaced by the Lahaina fires. This unit will serve as a critical first step in addressing the urgent need for safe water access in relocation areas where infrastructure remains limited.Expenses $4,478
- Lehuula Iki Community Garden is a community-driven initiative managed by the Kiha Mana Foundation to promote sustainable agriculture, environmental stewardship, and Hawaiian cultural practices. Sections of the property will be made available for individual growers and co-op farming, creating opportunities for local residents to participate in agriculture while preserving traditional land-use practices.Expenses $5,049
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
- 99-2473351
- 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)
- Arts, culture and humanities (A99)
- Assets (IRS master file)
- $4,463
- Income (IRS master file)
- $19,632
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $19,632 | $15,319 | $4,463 | XML |
| 990-EZ | December 2024 | $750 | $600 | $150 | 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 99-2473351).
Questions about KIHA MANA FOUNDATION
- What is the EIN of KIHA MANA FOUNDATION?
- The employer identification number (EIN) of KIHA MANA FOUNDATION is 99-2473351.
- Is KIHA MANA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to KIHA MANA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KIHA MANA FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KIHA MANA FOUNDATION 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 KIHA MANA FOUNDATION 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 KIHA MANA FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does KIHA MANA FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $19,632, expenses of $15,319 and total assets of $4,463 at year end.
Other nonprofits in WAIKOLOA
- HAWAII KEIKI MUSEUM EIN 86-2171601 · last filed 990 for 2025
- SOUTH HAWAII SYMPHONY ORCHESTRA EIN 99-0584845 · last filed 990-N for 2025
- KELIIPIO-KUAMOO FOUNDATION INC EIN 27-4694115 · last filed 990-N for 2025
- LEHUANUI EIN 39-3452155 · last filed 990-N for 2025
- WAIKOLOA RESORT ASSOCIATION EIN 99-0209390 · last filed 990 for 2025
- HAWAII RURAL WATER ASSOCIATION EIN 27-0711752 · last filed 990 for 2024
- WAIKOLOA DRY FOREST INITIATIVE INC EIN 45-2689264 · last filed 990 for 2025
- LOKAHI TREATMENT CENTERS EIN 99-0356653 · last filed 990 for 2025
All nonprofits in WAIKOLOA · Hawaii · Arts, culture and humanities