Nonprofit · EIN 51-0480712
MAKANA O KE AKUA INC
Tax-exempt (reinstated) · KAPOLEI, HI 96707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,653,747 | $1,690,283 | -$36,536 | $250,056 | $334,785 | -$84,729 |
| December 31, 2023 | 990 | $1,638,687 | $1,458,634 | $180,053 | $327,170 | $331,141 | -$3,971 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,184,778
- of which government grants
- $1,184,728
- Program service revenue
- $468,401
- Investment income
- $568
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $216
- Compensation of officers, directors and key employees
- $155,773
- Other salaries and wages
- $208,004
- Salaries, compensation and benefits (total)
- $373,577
- Professional fundraising fees
- $0
- Accounting fees
- $157
- Occupancy
- $250,268
- Travel
- $3,007
- Depreciation
- $8,866
- Program services (functional)
- $1,594,771
- Management and general (functional)
- $82,932
- Fundraising (functional)
- $12,580
Balance sheet and other
- Total assets, start of year
- $327,170
- Total assets, end of year
- $250,056
- Total liabilities, end of year
- $334,785
- Net assets, end of year
- -$84,729
- Land, buildings and equipment
- $30,050
- Gross receipts
- $1,653,747
- Employees
- 12
- Volunteers
- 35
- Year formed
- 2003
- 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 |
|---|---|---|---|
| JOHN DUDOIT JR | PRESIDENT & Trustee or director, Officer | 40 | $74,188 |
| KEOKI DUDOIT | SECRETARY Trustee or director, Officer | 40 | $60,400 |
| HAROLD ALDRIDGE | VICE CHAIR Trustee or director, Officer | 40 | $14,544 |
| PIKAKE QUEBATAY | DIRECTOR Trustee or director | 40 | $3,500 |
| RANDELL TOLENTINO | TREASURER Trustee or director, Officer | 40 | $3,141 |
| DAVID KANE | DIRECTOR Trustee or director | 1 | $0 |
| IWALANI MCBRAYER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEOKI DUDOIT | SECRETARY Trustee or director, Officer | 40 | $77,170 |
| JOHN DUDOIT JR | PRESIDENT & Trustee or director, Officer | 40 | $75,300 |
| HAROLD ALDRIDGE | TREASURER Trustee or director, Officer | 40 | $10,080 |
Address and contacts
- Address (IRS master file)
- 92-365 MALAHUNA PL, KAPOLEI, HI 96707-1654
- In care of
- % JOHN L DUDOIT
- Principal officer (990 for 2024)
- JOHN DUDOIT JR, C/O 92-365 MALAHUNA PLACE, KAPOLEI, HI 96707
- Signed the 990
- KEOKI DUDOIT, SECRETARY
- Phone
- (808) 778-7652
- Website
- WWW.MAKANAOKEAKUA.ORG
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
OUR MISSION IS TO PROVIDE A STRUCTURED, CLEAN AND SOBER LIVING ENVIRONMENT FOR MEN WHO WANT TO MAKE A POSITIVE CHANGE WITH THEIR LIVES. RECONNECT, REUNITE, AND RESTORE MEN BACK TO THEIR COMMUNITIES, WORKFORCE, AND MOST OF ALL BACK TO THEIR FAMILIES. PROVIDE TRANSITIONAL HOUSING FOR MEN IN RECOVERY BY OFFERING A STRUCTURED, CLEAN, AND SOBER LIVING ENVIRONMENT FOR MEN WHO WANT TO MAKE A POSITIVE CHANGE WITH THEIR LIVES.
Program accomplishments
- MAKANA O KE AKUA (MOKA) HAS BEEN PROVIDING CLEAN AND SOBER STRUCTURED LIVING FOR OVER 19 YEARS IN THE STATE OF HAWAII. MOKA WORKS WITH AN ARRAY OF ORGANIZATIONS AND BUSINESSES THAT IT PARTNERS AND COLLABORATES WITH IN ORDER TO PROVIDE THE BEST POSSIBLE SERVICE. FOUNDING DIRECTOR, JOHN L. DUDOIT, JR OPENED MOKA'S FIRST TRANSITIONAL HOME TO HELP RECOVERING SUBSTANCE ABUSE OFFENDERS MAINTAIN A CLEAN AND SOBER LIFESTYLE. DESIGNED AROUND THE CONCEPT OF OHANA (FAMILY) MOKA'S HOMES PROVIDE A SAFE AND NURTURING ENVIRONMENT FOR CHANGE. OUR GOAL IS TO TEACH RESPONSIBILITY, INDEPENDENCE, AND ACCOUNTABILITY. SERVING MEN IN RECOVERY IS OUR PASSION. RESTORING FAMILIES IS OUR PURPOSE. WE ARE MAKANA O KE AKUA A GIFT OF GOD.Expenses $1,594,771 · grants $216 · revenue $468,401
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
- 51-0480712
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F20)
- Assets (IRS master file)
- $250,056
- Income (IRS master file)
- $1,653,747
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective May 15, 2019
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 2024 | $1,653,747 | $1,690,283 | $250,056 | IRS |
| 990 | December 2023 | $1,638,687 | $1,458,634 | $327,170 | XML |
| 990 | December 2022 | $969,915 | $1,016,756 | $148,367 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 51-0480712).
Questions about MAKANA O KE AKUA INC
- What is the EIN of MAKANA O KE AKUA INC?
- The employer identification number (EIN) of MAKANA O KE AKUA INC is 51-0480712.
- Is MAKANA O KE AKUA INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective May 15, 2019.
- Are donations to MAKANA O KE AKUA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAKANA O KE AKUA INC 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 MAKANA O KE AKUA INC 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 MAKANA O KE AKUA INC 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 MAKANA O KE AKUA INC?
- The 990 for the year ended December 31, 2024 names JOHN DUDOIT JR.
- Who are the officers and directors of MAKANA O KE AKUA INC?
- The 990 for the year ended December 31, 2024 lists 7 people; 5 received compensation from the organization, the highest $74,188 (JOHN DUDOIT JR, PRESIDENT &).
- How much revenue does MAKANA O KE AKUA INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,653,747, expenses of $1,690,283 and total assets of $250,056 at year end.
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- OHANA SERVICES NETWORK EIN 46-5602656 · last filed 990-N for 2025
- TRANSCEND INTEGRATION EIN 92-2778926 · last filed 990-N for 2025
- COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT EIN 91-0313383 · last filed 990 for 2025
- BLOOD BANK OF HAWAII EIN 99-0073479 · last filed 990 for 2025
- ISLAND PACIFIC ACADEMY INC EIN 68-0534162 · last filed 990 for 2025
- INSTITUTE FOR NATIVE PACIFIC EDUCATION AND CULTURE EIN 99-0315193 · last filed 990 for 2024
- HAWAII TOKAI INTERNATIONAL COLLEGE EIN 99-0255042 · last filed 990 for 2026
All nonprofits in KAPOLEI · Hawaii · Mental health and crisis intervention