Nonprofit · EIN 51-0606064
KUA O KANAUEUE
Tax-exempt · KEALAKEKUA, HI 96750
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $861,610 | $274,496 | $587,114 | $5,077,740 | $2,774,842 | $2,302,898 |
| June 30, 2024 | 990 | $284,030 | $252,791 | $31,239 | $4,395,567 | $2,674,184 | $1,721,383 |
| June 30, 2023 | 990 | $263,452 | $254,348 | $9,104 | $4,433,189 | $2,740,376 | $1,692,813 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $617,600
- of which government grants
- $612,000
- Program service revenue
- $244,010
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $20,419
- Salaries, compensation and benefits (total)
- $20,419
- Professional fundraising fees
- $0
- Legal fees
- $12
- Accounting fees
- $4,281
- Depreciation
- $43,861
- Program services (functional)
- $232,906
- Management and general (functional)
- $41,174
- Fundraising (functional)
- $416
Balance sheet and other
- Total assets, start of year
- $4,395,567
- Total assets, end of year
- $5,077,740
- Total liabilities, end of year
- $2,774,842
- Net assets, end of year
- $2,302,898
- Land, buildings and equipment
- $2,559,692
- Net assets without donor restrictions
- $2,262,973
- Net assets with donor restrictions
- $39,925
- Gross receipts
- $861,610
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2006
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL RAMIREZ | DIRECTOR Trustee or director | 1 | $0 |
| MARTHA STEPHENS | TREASURER Trustee or director, Officer | 1 | $0 |
| MICHAEL KEALA CHING | SECRETARY Trustee or director, Officer | 1 | $0 |
| MICHAEL KRAMER | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL RAMIREZ | DIRECTOR Trustee or director | 1 | $0 |
| MARTHA STEPHENS | TREASURER Trustee or director, Officer | 1 | $0 |
| MICHAEL KEALA CHING | SECRETARY Trustee or director, Officer | 1 | $0 |
| MICHAEL KRAMER | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL RAMIREZ | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARTHA STEPHENS | TREASURER Trustee or director, Officer | 1 | $0 |
| MICHAEL KEALA CHING | SECRETARY Trustee or director, Officer | 1 | $0 |
| MICHAEL KRAMER | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 115, KEALAKEKUA, HI 96750-0115
- In care of
- % CHRIS HECHT
- Principal officer (990 for 2024)
- RAFAEL RAMIREZ, PO BOX 115, KEALAKEKUA, HI 96750
- Signed the 990
- RAFAEL RAMIREZ, PRESIDENT
- Phone
- (808) 322-4900
- Return prepared by
- VERITY CPAS
Mission
KUA O KANAUEUE'S MISSION IS TO EMPOWER OUR COMMUNITY THROUGH EDUCATION AND SUPPORT FOR SUSTAINABLE FOOD PRODUCTION, CULTIVATING A RESILIENT, SELF-SUFFICIENT REGIONAL FOOD SYSTEM ROOTED IN HAWAIIAN VALUES, KNOWLEDGE, AND AGRICULTURAL PRACTICES.
Program accomplishments
- KUA O KANAUEUE PROMOTES REGENERATIVE AGRICULTURE IN THE REGION THROUGH THE DEVELOPMENT OF A COMMERCIAL KITCHEN FOR FARMERS AND OTHERS TO PROCESS VALUE-ADDED PRODUCTS.Expenses $232,906
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0606064
- 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
- 2012
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B192)
- Assets (IRS master file)
- $5,077,740
- Income (IRS master file)
- $861,610
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $861,610 | $274,496 | $5,077,740 | IRS |
| 990 | June 2024 | $284,030 | $252,791 | $4,395,567 | XML |
| 990 | June 2023 | $263,452 | $254,348 | $4,433,189 | IRS |
| 990 | June 2022 | $298,427 | $256,920 | $4,433,373 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 51-0606064).
Questions about KUA O KANAUEUE
- What is the EIN of KUA O KANAUEUE?
- The employer identification number (EIN) of KUA O KANAUEUE is 51-0606064.
- Is KUA O KANAUEUE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to KUA O KANAUEUE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KUA O KANAUEUE 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 KUA O KANAUEUE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KUA O KANAUEUE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of KUA O KANAUEUE?
- The 990 for the year ended June 30, 2025 names RAFAEL RAMIREZ.
- Who are the officers and directors of KUA O KANAUEUE?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does KUA O KANAUEUE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $861,610, expenses of $274,496 and total assets of $5,077,740 at year end.
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