Nonprofit · EIN 37-1979808
REORGANIZED OLOWALU CULTURAL RESERVE
Also known as KIPUKA OLOWALU
Tax-exempt · LAHAINA, HI 96767
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $193,904 | $231,301 | -$37,397 | $53,064 | – | $53,064 |
| December 31, 2023 | 990-EZ | $125,889 | $191,169 | -$65,280 | $90,461 | – | $90,461 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $193,904
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $202,114
- Professional fees and payments to contractors
- $848
- Other expenses
- $28,339
Balance sheet and other
- Total assets, start of year
- $90,461
- Total assets, end of year
- $53,064
- Total liabilities, end of year
- –
- Net assets, end of year
- $53,064
- Cash, savings and investments
- $53,064
- Gross receipts
- $193,904
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cole Kainoa Horcajo | President | 3 | $0 |
| Edwin R N Lindsey III | Vice President | 3 | $0 |
| Makayla Richmond | Secretary | 1 | $0 |
| Beverly Kurokawa | Treasurer | 1 | $0 |
| Lawrence Carnicelli | Director | 0 | $0 |
| Zachary LaPrade | Director | 0 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cole Kainoa Horcajo | President | 3 | $0 |
| Edwin R N Lindsey III | Vice President | 3 | $0 |
| Makayla Richmond | Secretary | 1 | $0 |
| Beverly Kurokawa | Treasurer | 1 | $0 |
| Lawrence Carnicelli | Director | 0 | $0 |
| Zachary LaPrade | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 122, LAHAINA, HI 96767-0122
- In care of
- % VINCENT RANSOM HINANO RODRIGUES
- Signed the 990-EZ
- Beverly Kurokawa, Treasurer
- Phone
- (808) 283-9419
- Website
- www.kipukaolowalu.com
- Return prepared by
- Khalsa CPA Services LLC
Mission
To hold and manage, as a public cultural reserve, land in Olowalu, Maui, to perpetuate the traditional and customary practices of Kanaka Maoli, the native people of the Hawaiian Islands, and promote opportunities to regain the spiritual connection with our ancestors through the practice of hanai'aina to ensure these beliefs and customs are passed down to future generations.
Program accomplishments
- In 2024, Kipuka Olowalu engaged a total of 2050 volunteers in land restoration and environmental education programs. Participants included local and out-of-state schools, youth programs, corporate retreats, community members, and visitors. Activities included invasive plants removal, native species plantings, canoe crop cultivation, and stream habitat restoration work.
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 37-1979808
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C34)
- Assets (IRS master file)
- $53,064
- Income (IRS master file)
- $193,904
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $193,904 | $231,301 | $53,064 | IRS |
| 990-EZ | December 2023 | $125,889 | $191,169 | $90,461 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 37-1979808).
Questions about REORGANIZED OLOWALU CULTURAL RESERVE
- What is the EIN of REORGANIZED OLOWALU CULTURAL RESERVE?
- The employer identification number (EIN) of REORGANIZED OLOWALU CULTURAL RESERVE is 37-1979808.
- Is REORGANIZED OLOWALU CULTURAL RESERVE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to REORGANIZED OLOWALU CULTURAL RESERVE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does REORGANIZED OLOWALU CULTURAL RESERVE 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 REORGANIZED OLOWALU CULTURAL RESERVE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did REORGANIZED OLOWALU CULTURAL RESERVE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of REORGANIZED OLOWALU CULTURAL RESERVE?
- The 990-EZ for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does REORGANIZED OLOWALU CULTURAL RESERVE have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $193,904, expenses of $231,301 and total assets of $53,064 at year end.
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