Nonprofit · EIN 47-2596342
FRIENDS OF MAHAULEPU
Tax-exempt · KOLOA, HI 96756
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $259,060 | $180,678 | $78,382 | $114,689 | $4,645 | $110,044 |
| December 31, 2023 | 990 | $64,408 | $138,215 | -$73,807 | $39,478 | $7,816 | $31,662 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $258,972
- Program service revenue
- $0
- Investment income
- $88
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $114,580
- Accounting fees
- $3,750
- Program services (functional)
- $176,867
- Management and general (functional)
- $3,811
Balance sheet and other
- Total assets, start of year
- $39,478
- Total assets, end of year
- $114,689
- Total liabilities, end of year
- $4,645
- Net assets, end of year
- $110,044
- Gross receipts
- $259,060
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2015
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIDGET HAMMERQUIST | PRESIDENT Trustee or director, Officer | 40 | $0 |
| EILEEN KECHLOIAN | VICE PRESIDENT & SECRETARY Trustee or director, Officer | 20 | $0 |
| JAY KECHLOIAN | TREASURER Trustee or director, Officer | 20 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIDGET HAMMERQUIST | PRESIDENT Trustee or director, Officer | 40 | $0 |
| EILEEN KECHLOIAN | VICE PRESIDENT & SECRETARY Trustee or director, Officer | 20 | $0 |
| JAY KECHLOIAN | TREASURER Trustee or director, Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1654, KOLOA, HI 96756-1654
- In care of
- % BRIDGET HAMMERQUIST
- Principal officer (990 for 2024)
- BRIDGET HAMMERQUIST, 2963 PUA ALANI PLACE, KOLOA, HI 96756
- Signed the 990
- BRIDGET HAMMERQUIST, PRESIDENT
- Phone
- (808) 742-1037
- Website
- FRIENDSOFMAHAULEPU.ORG
- Return prepared by
- BRIAN RINGLER & ASSOCIATES INC
Mission
CONSERVATION AND ENVIRONMENTAL PROTECTION OF THE MAHA'ULEU VALLEY LOCATED ON KAUAI, HAWAII WITH THE GOAL OF CREATING AND PRESERVING NATURAL RESOURCES AND IMPROVING THE ENVIRONMENTAL HEALTH OF KAUAI.
Program accomplishments
- 1- A COMPLAINT WAS FILED CHALLENGING GOVERNOR GREEN'S EMERGENCY HOUSING PROCLAMATION. ATTORNEYS WERE HIRED AND THERE WERE MULTIPLE APPEARANCES AND BRIEFS FILED WITH THE INTERIM COURT OF APPEALS (ICA) AND ULTIMATELY BEFORE THE SUPREME COURT WHO ACCEPTED OUR WRIT OF CERTIORARI. 2-OUR ORGANIZATION FILED A MOTION TO STRIKE BUILDING PERMITS FOR A PROPOSED BUILD OF A NEW 350 ROOM RESORT ON THE SITE OF A TOTALLY DEVASTATED HOTEL WHOSE STRUCTURAL REMNANTS DATED BACK TO THE 1992 HURRICANE INIKI. WE WENT THROUGH MULTIPLE HEARINGS AT THE COUNTY AND CIRCUIT COURT LEVEL. THE MATTER IS NOW ON APPEAL AND HAS BEEN BRIEFED FOR THE ICA.3-CONTINUING WITH OUR EFFORTS STARTED IN 2023, OUR ORGANIZATION FILED A LAW SUIT TO CHALLENGE THE CONSTRUCTION OF A 280 CONDO VISITOR VACATION RENTAL COMPLEX WITHOUT FIRST FILING A LEGAL MASTER DRAINAGE PLAN OR OBTAINING A LEGAL GRADING PERMIT. BOTH THE GRADING PERMIT CASE AND THE DRAINAGE PLAN COMPLAINT HAVE BEEN BRIEFED AND ARE ON APPEAL.FOMS ACTION TO REQUIRE THE DEVELOPER AND THE COUNTY TO SECURE MDP WAS MOTIVATED BY A COMMITTMENT TO PROTECT SOUTH SHORE BEACHES AND AN IMPORTANT NATIONALLY REGISTERED HISTORIC ARCHEOLOGIC SITE, KANEOLOUMA, FROM THE ADVERSE EFFECTS CAUSED BY UNCONTROLLED STORM WATER RUN OFF.Expenses $176,867
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-2596342
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $114,689
- Income (IRS master file)
- $259,060
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $259,060 | $180,678 | $114,689 | XML |
| 990 | December 2023 | $64,408 | $138,215 | $39,478 | XML |
| 990 | December 2022 | $110,238 | $125,201 | $105,505 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 47-2596342).
Questions about FRIENDS OF MAHAULEPU
- What is the EIN of FRIENDS OF MAHAULEPU?
- The employer identification number (EIN) of FRIENDS OF MAHAULEPU is 47-2596342.
- Is FRIENDS OF MAHAULEPU tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to FRIENDS OF MAHAULEPU tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF MAHAULEPU 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 FRIENDS OF MAHAULEPU 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 FRIENDS OF MAHAULEPU last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRIENDS OF MAHAULEPU?
- The 990 for the year ended December 31, 2024 names BRIDGET HAMMERQUIST.
- Who are the officers and directors of FRIENDS OF MAHAULEPU?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF MAHAULEPU have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $259,060, expenses of $180,678 and total assets of $114,689 at year end.
Other nonprofits in KOLOA
- MALAMA MAHAULEPU EIN 99-0350792 · last filed 990-N for 2025
- KOLOA COMMUNITY ASSOCIATION EIN 99-6015742 · last filed 990-N for 2024
- KOLOA EARLY SCHOOL EIN 99-0239308 · last filed 990 for 2025
- PAA LIMA EIN 87-4786681 · last filed 990 for 2025
- KAUAI MARATHON EIN 26-4084075 · last filed 990 for 2024
- BANDWAGON INSTITUTE FOR THE ARTS EIN 81-5366305 · last filed 990-EZ for 2024
- KOLOA PLANTATION DAYS EIN 99-0266186 · last filed 990-EZ for 2024
- HAWAII SEED EIN 20-3581406 · last filed 990-EZ for 2025