Nonprofit · EIN 23-7305156
HUI NALU OHAWAII
Tax-exempt (reinstated) · HONOLULU, HI 96825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $312,457 | $276,665 | $35,792 | $525,383 | $0 | $525,383 |
| December 31, 2024 | 990 | $333,249 | $281,989 | $51,260 | $461,639 | $0 | $461,639 |
| December 31, 2023 | 990 | $339,526 | $280,283 | $59,243 | $407,365 | $0 | $407,365 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $125,775
- Membership dues
- $107,327
- Program service revenue
- $186,575
- Investment income
- $107
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $480
- Depreciation
- $1,411
- Program services (functional)
- $182,946
- Management and general (functional)
- $13,518
- Fundraising (functional)
- $80,201
Balance sheet and other
- Total assets, start of year
- $461,639
- Total assets, end of year
- $525,383
- Total liabilities, end of year
- $0
- Net assets, end of year
- $525,383
- Land, buildings and equipment
- $5,645
- Publicly traded securities
- $153,837
- Gross receipts
- $312,457
- Employees
- 0
- Year formed
- 1987
- 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 |
|---|---|---|---|
| HASTINGS BOBBY | DIRECTOR Trustee or director | 1 | $0 |
| KAM-HO CATHERINE | PRESIDENT Trustee or director, Officer | 5 | $0 |
| SCOTT CATHERINE | DIRECTOR Trustee or director | 1 | $0 |
| JASON DALEY | DIRECTOR Trustee or director | 1 | $0 |
| WARNCKE DIANE | TREASURER Trustee or director, Officer | 4.5 | $0 |
| HANOA GAVIN | DIRECTOR Trustee or director | 0.5 | $0 |
| WICKESSER JONNA | DIRECTOR Trustee or director | 1 | $0 |
| BROWN KRISTIN | VICE PRESIDE Trustee or director, Officer | 3 | $0 |
| KRIEGER LINDA | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN MOKULEHUA | DIRECTOR Trustee or director | 1 | $0 |
| KUKEA NALU | DIRECTOR Trustee or director | 1 | $0 |
| HIGGINS ROLAND | DIRECTOR Trustee or director | 1 | $0 |
| STEIN ROME | SECRETARY Trustee or director, Officer | 3.5 | $0 |
| ARAPARI TIFFANY | DIRECTOR Trustee or director | 1 | $0 |
| TURNER TOMA | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HASTINGS BOBBY | DIRECTOR Trustee or director | 1 | $0 |
| KAM-HO CATHERINE | PRESIDENT Trustee or director, Officer | 4 | $0 |
| SCOTT CATHERINE | DIRECTOR Trustee or director | 1 | $0 |
| WARNCKE DIANE | TREASURER Trustee or director, Officer | 4 | $0 |
| HANOA GAVIN | DIRECTOR Trustee or director | 0.5 | $0 |
| WICKESSER JONNA | DIRECTOR Trustee or director | 1 | $0 |
| BROWN KRISTIN | VICE PRESIDE Trustee or director, Officer | 3 | $0 |
| KRIEGER LINDA | DIRECTOR Trustee or director | 1 | $0 |
| KUKEA NALU | DIRECTOR Trustee or director | 1 | $0 |
| TAKEI ROBERT | DIRECTOR Trustee or director | 1 | $0 |
| HIGGINS ROLAND | DIRECTOR Trustee or director | 1 | $0 |
| STEIN ROME | SECRETARY Trustee or director, Officer | 3 | $0 |
| ARAPARI TIFFANY | DIRECTOR Trustee or director | 1 | $0 |
| TURNER TOMA | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HASTINGS BOBBY | DIRECTOR Trustee or director | 1 | $0 |
| JAXON CAROL | PRESIDENT Trustee or director, Officer | 3 | $0 |
| SCOTT CATHERINE | DIRECTOR Trustee or director | 1 | $0 |
| WILEY DANIEL | JR (MINOR) M Trustee or director | 1 | $0 |
| WARNCKE DIANE | TREASURER Trustee or director, Officer | 3 | $0 |
| RATTLEY DOMINIC | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| DALEY JASON | DIRECTOR Trustee or director | 1 | $0 |
| WICKESSER JONNA | DIRECTOR Trustee or director | 1 | $0 |
| BIRD KAINOA | JR (MINOR) M Trustee or director | 1 | $0 |
| LAU KEHAU | DIRECTOR Trustee or director | 1 | $0 |
| BROWN KRISTIN | DIRECTOR Trustee or director | 1 | $0 |
| KRIEGER LINDA | DIRECTOR Trustee or director | 1 | $0 |
| KUKEA NALU | DIRECTOR Trustee or director | 1 | $0 |
| TAKEI ROBERT | DIRECTOR Trustee or director | 1 | $0 |
| MALTERE TERRY | DIRECTOR Trustee or director | 1 | $0 |
| ARAPARI TIFFANY | SECRETARY Trustee or director, Officer | 1 | $0 |
| TURNER TOMA | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 26342, HONOLULU, HI 96825-6342
- Principal officer (990 for 2025)
- WARNCKE DIANE, PO BOX 26342, HONOLULU, HI 96825
- Signed the 990
- WARNCKE DIANE, TREASURER
- Phone
- (808) 255-4224
- Website
- HUINALU.ORG
- Return prepared by
- EA BUCK ACCOUNTING AND TAX SERVICE
Mission
EDUCATION & TRAINING IN HAWAIIAN TRADITIONS
Program accomplishments
- TO REVIVE, DEVELOP & PERPETUATE HAWAIIAN CULTURE & TRADITION THROUGH INSTRUCTION & TRAINING WITH SPECIAL EMPHASIS ON AQUATIC SPORTS PARTICULAR & TRADITIONAL TO HAWAIIAN PEOPLE.Expenses $182,946
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7305156
- 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 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $525,383
- Income (IRS master file)
- $312,457
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
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 | $312,457 | $276,665 | $525,383 | XML |
| 990 | December 2024 | $333,249 | $281,989 | $461,639 | XML |
| 990 | December 2023 | $339,526 | $280,283 | $407,365 | 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 23-7305156).
Questions about HUI NALU OHAWAII
- What is the EIN of HUI NALU OHAWAII?
- The employer identification number (EIN) of HUI NALU OHAWAII is 23-7305156.
- Is HUI NALU OHAWAII tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to HUI NALU OHAWAII tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HUI NALU OHAWAII 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 HUI NALU OHAWAII 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 HUI NALU OHAWAII 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 HUI NALU OHAWAII?
- The 990 for the year ended December 31, 2025 names WARNCKE DIANE.
- Who are the officers and directors of HUI NALU OHAWAII?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does HUI NALU OHAWAII have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $312,457, expenses of $276,665 and total assets of $525,383 at year end.
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