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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 27-0856575

NAKOA FOUNDATION

Tax-exempt (reinstated) · KAILUA KONA, HI 96745

Financials

$24K$23K2023$13K$36K2024$76K$40K2025
Revenue Expenses · by fiscal year end
Financials of NAKOA FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$75,527$40,270$35,257$85,413–$85,413
December 31, 2024990-EZ$13,150$35,777-$22,627$50,158–$50,158
December 31, 2023990-EZ$24,440$22,675$1,765$72,784–$72,784
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$75,527

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$8,094
Professional fees and payments to contractors
$2,845
Other expenses
$29,331
Program services (functional)
$40,270

Balance sheet and other

Total assets, start of year
$50,156
Total assets, end of year
$85,413
Total liabilities, end of year
–
Net assets, end of year
$85,413
Cash, savings and investments
$85,173
Gross receipts
$75,527

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.

NameTitleHours / weekCompensation
HEATHER NAHAKU KALEIPRESIDENT1$0
SHARI JUMALONVICE PRESIDE1$0
KAIMI KAUPIKODIRECTOR1$0
MIKE NAKOADIRECTOR1$0
CHARLENE MERSBURGHDIRECTOR1$0
DALE FERGERSTROMDIRECTOR1$0
LAUREN NAKOADIRECTOR1$0
990-EZ for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
HEATHER NAHAKU KALEIPRESIDENT0$0
SHARI JUMALONVICE PRESIDE0$0
ABLE AQUINODIRECTOR0$0
CHARLOTTE KEKELADIRECTOR0$0
KAIMI KAUPIKODIRECTOR0$0
DAVID AVALLONEDIRECTOR0$0
RUTH MERSBURGHDIRECTOR0$0
MIKE NAKOADIRECTOR0$0
CHARLENE MERSBURGHDIRECTOR0$0
RICKY ALVAREZDIRECTOR0$0
DALE FERGERSTROMDIRECTOR0$0
990-EZ for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
HEATHER NAHAKU KALEIPRESIDENT0.5$0
SHARI JUMALONVICE PRESIDE0.5$0
ABLE AQUINODIRECTOR0.5$0
CHARLOTTE KEKELADIRECTOR0.5$0
KAIMI KAUPIKODIRECTOR0.5$0
DAVID AVALLONEDIRECTOR0.5$0
RUTH MERSBURGHDIRECTOR0.5$0
MIKE NAKOADIRECTOR0.5$0
CHARLENE MERSBURGHDIRECTOR0.5$0
RICKY ALVAREZDIRECTOR0.5$0
DALE FERGERSTROMDIRECTOR0.5$0

Address and contacts

Address (IRS master file)
PO BOX 4887, KAILUA KONA, HI 96745-4887
In care of
% RUSH MOORE
Mailing address (990-N for 2010)
77-6559 SEAVIEW CIRCLE, KAILUAKONA HI 96740
Principal officer (990-N for 2010)
MARYELLEN HARRINGTON, 45-3633A MAMALAHOA HIGHWAY, HONOKAA HI 96727
Signed the 990-EZ
SHARI JUMALON, VICE PRESIDENT
Phone
(808) 313-0765
Return prepared by
JACOB BURRILL CPA

Mission

CHILD MENTORING

990-EZ for the year ended December 31, 2025

Program accomplishments

  • THE NAKOA FOUNDATION EXAMINES THE HAWAIIAN SAILING CANOE FROM FOREST TO THE OCEAN TO INSPIRE A THIRST FOR KNOWLEDGE, PROMOTING GOOD DECISION MAKING, SELF-RELIANCE, SUSTAINABILITY AND COMPETENT HAWAIIAN LEADERS. OUR FOCUS IS TO CREATE A SENSE OF PLACE AND DEVELOP THE INTELLECTUAL SKILLS AND CULTURAL VALUES NEEDED TO NAVIGATE LIFE'S CHALLENGES.
    Expenses $35,145
  • THE NAKOA FOUNDATION EXAMINES THE HAWAIIAN SAILING CANOE FROM FOREST TO THE OCEAN TO INSPIRE A THIRST FOR KNOWLEDGE, PROMOTING GOOD DECISION MAKING, SELF-RELIANCE, SUSTAINABILITY AND COMPETENT HAWAIIAN LEADERS. OUR FOCUS IS TO CREATE A SENSE OF PLACE AND DEVELOP THE INTELLECTUAL SKILLS AND CULTURAL VALUES NEEDED TO NAVIGATE LIFE'S CHALLENGES.
    Expenses $5,125

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for NAKOA FOUNDATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
27-0856575
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
2015
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$85,413
Income (IRS master file)
$75,527

Revocation and reinstatement

Exemption revoked
May 15, 2014
Posted by the IRS
October 15, 2014
Reinstated
Effective May 15, 2014

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$75,527$40,270$85,413XML
990-EZDecember 2024$13,150$35,777$50,158XML
990-EZDecember 2023$24,440$22,675$72,784XML
990December 2022$3,910$34,192$71,019IRS
990December 2021–––IRS
990December 2020–––IRS
990-EZDecember 2019–––IRS
990-N for 2010
Officer: MARYELLEN HARRINGTON
December 31, 2010≤ $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 27-0856575).

Questions about NAKOA FOUNDATION

What is the EIN of NAKOA FOUNDATION?
The employer identification number (EIN) of NAKOA FOUNDATION is 27-0856575.
Is NAKOA FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
Are donations to NAKOA FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does NAKOA FOUNDATION 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 NAKOA 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 NAKOA 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 is the principal officer of NAKOA FOUNDATION?
The 990-N for 2010 names MARYELLEN HARRINGTON.
Who are the officers and directors of NAKOA FOUNDATION?
The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does NAKOA FOUNDATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $75,527, expenses of $40,270 and total assets of $85,413 at year end.

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