Nonprofit · EIN 16-1685606
SANCTUARY OF MANA KEA GARDENS
Tax-exempt · HONAUNAU, HI 96726
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $34,400 | $110,000 | -$75,600 | $0 | $163,251 | -$163,251 |
| December 31, 2024 | 990-EZ | $34,400 | $110,172 | -$75,772 | $0 | $87,651 | -$87,651 |
| December 31, 2023 | 990-EZ | $35,280 | $48,000 | -$12,720 | $2,229 | $14,108 | -$11,879 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,400
- 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
- Other expenses
- $110,000
- Program services (functional)
- $110,000
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $163,251
- Net assets, end of year
- -$163,251
- Gross receipts
- $34,400
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 |
|---|---|---|---|
| Randyl Rupar | President | 15 | $0 |
| R Sanderson Sims | Treasurer | 0 | $0 |
| Francene Hart | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randyl Rupar | President | 30 | $0 |
| R Sanderson Sims | Treasurer | 0 | $0 |
| Francene Hart | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randyl Rupar | President | 40 | $0 |
| R Sanderson Sims | Treasurer | 0 | $0 |
| Francene Hart | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 939, HONAUNAU, HI 96726-0939
- In care of
- % RANDYL RUPAR
- Mailing address (990-N for 2023)
- PO BOX 939, Honaunau HI 96726
- Principal officer (990-N for 2023)
- Randl Rupar, PO BOX 939, Honaunau HI 96726
- Signed the 990-EZ
- Randyl Rupar, President
- Phone
- (808) 936-5233
Mission
Provide training & practice in the Spiritual precepts of the Church: Organize Festivals & Events to enhance relationships benefitting the community's agricultural and social groups.
Program accomplishments
- Provided training & practice in the Spiritual precepts of the Church: Organize Festivals & Events to enhance relationships benefitting the community's agricultural, animal, and social groups.Expenses $110,000 · grants $34,400
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 | 990-N on file |
IRS record
- EIN
- 16-1685606
- 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
- 2005
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $34,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $34,400 | $110,000 | $0 | XML |
| 990-EZ | December 2024 | $34,400 | $110,172 | $0 | XML |
| 990-N for 2023 Officer: Randl Rupar | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $35,280 | $48,000 | $2,229 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2011 Officer: Randyl Rupar | December 31, 2011 | ≤ $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 16-1685606).
Questions about SANCTUARY OF MANA KEA GARDENS
- What is the EIN of SANCTUARY OF MANA KEA GARDENS?
- The employer identification number (EIN) of SANCTUARY OF MANA KEA GARDENS is 16-1685606.
- Is SANCTUARY OF MANA KEA GARDENS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to SANCTUARY OF MANA KEA GARDENS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SANCTUARY OF MANA KEA GARDENS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SANCTUARY OF MANA KEA GARDENS 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 SANCTUARY OF MANA KEA GARDENS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SANCTUARY OF MANA KEA GARDENS?
- The 990-N for 2023 names Randl Rupar.
- Who are the officers and directors of SANCTUARY OF MANA KEA GARDENS?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SANCTUARY OF MANA KEA GARDENS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $34,400, expenses of $110,000 and total assets of $0 at year end.
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