Nonprofit · EIN 81-2483755
KAUPO COMMUNITY ASSOCIATION INC
Tax-exempt · KULA, HI 96790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $15,711 | $59,983 | -$44,272 | $1,052,917 | $0 | $1,052,917 |
| December 31, 2024 | 990 | $1,785 | $62,540 | -$60,755 | $1,097,925 | $0 | $1,097,925 |
| December 31, 2023 | 990 | $11,000 | $52,172 | -$41,172 | $1,158,568 | $0 | $1,158,568 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,341
- Membership dues
- $460
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $370
- Other revenue
- $370
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $439
- Occupancy
- $301
- Depreciation
- $44,165
- Program services (functional)
- $44,987
- Management and general (functional)
- $11,997
- Fundraising (functional)
- $2,999
Balance sheet and other
- Total assets, start of year
- $1,097,925
- Total assets, end of year
- $1,052,917
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,052,917
- Land, buildings and equipment
- $1,039,097
- Net assets without donor restrictions
- $1,049,252
- Net assets with donor restrictions
- $3,665
- Gross receipts
- $15,711
- Employees
- 0
- Volunteers
- 15
- Year formed
- 2013
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Makalapua Kanuha | PRESIDENT & BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| SAM AINA | HISTORIAN Trustee or director | 4 | $0 |
| Lori Lett | Vice President Trustee or director, Officer | 4 | $0 |
| ELISE MONIZ | TREASURER Trustee or director, Officer | 5 | $0 |
| Tyler Galigo | Secretary Trustee or director, Officer | 2 | $0 |
| Michael Nentwig | Sgt at Arms Trustee or director | 2 | $0 |
| Noelle Storer | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Linda Clark | VICE PRESIDENT Trustee or director, Officer | 15 | $0 | $5,426 |
| Makalapua Kanuha | PRESIDENT & BOARD CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| SAM AINA | HISTORIAN Trustee or director | 4 | $0 | $0 |
| Lori Lett | DIRECTOR Trustee or director | 4 | $0 | $0 |
| ELISE MONIZ | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| Tyler Galigo | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Michael Nentwig | Sgt at Arms Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSE SOON | HISTORIAN Trustee or director | 2 | $0 |
| Makalapua Kanuha | PRESIDENT & BOARD CHAIR Trustee or director, Officer | 20 | $0 |
| SAM AINA | HISTORIAN Trustee or director | 4 | $0 |
| Tara Apo | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| Lori Lett | SARGENT AT ARMS Trustee or director | 4 | $0 |
| ELISE MONIZ | TREASURER Trustee or director, Officer | 2 | $0 |
| Tyler Galigo | Secretary Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 787, KULA, HI 96790-0787
- In care of
- % LINDA CLARK
- Principal officer (990 for 2025)
- Makalapua Kanuha, PO Box 787, Kula, HI 96790
- Signed the 990
- Elise Moniz, Secretary
- Phone
- (808) 268-1789
- Return prepared by
- M&N Sparks Inc
Mission
THE PRESERVATION, PERPETUATION AND CONSERVATION OF THE NATURAL BEAUTY, ENVIRONMENTAL RESOURCES, AND RURAL LIFESTYLE OF THE KAUPO COMMUNITY.
Program accomplishments
- RESTORATION OF THE OLD KAUPO SCHOOL FOR USE AS A COMMUNITY RESOURCE CENTER AND HAZARD MITIGATION SHELTER FOR THE KAUPO COMMUNITY COMMENCED IN 2019 AND WAS COMPLETED IN 2021. ADDITIONAL RECONSTRUCTION OF THE HISTORIC TEACHER'S COTTAGE IS YET TO BEGIN. MEANWHILE, KCAI CONTINUES ITS MISSION IN HOLDING GENERAL COMMUNITY OUTREACH EVENTS, MEETINGS.Expenses $44,987
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990 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
- 81-2483755
- 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-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $1,052,917
- Income (IRS master file)
- $15,711
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $15,711 | $59,983 | $1,052,917 | XML |
| 990 | December 2024 | $1,785 | $62,540 | $1,097,925 | XML |
| 990 | December 2023 | $11,000 | $52,172 | $1,158,568 | XML |
| 990 | December 2022 | $30,270 | $45,846 | $1,199,770 | 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 81-2483755).
Questions about KAUPO COMMUNITY ASSOCIATION INC
- What is the EIN of KAUPO COMMUNITY ASSOCIATION INC?
- The employer identification number (EIN) of KAUPO COMMUNITY ASSOCIATION INC is 81-2483755.
- Is KAUPO COMMUNITY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to KAUPO COMMUNITY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAUPO COMMUNITY ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KAUPO COMMUNITY ASSOCIATION INC 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 KAUPO COMMUNITY ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KAUPO COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Makalapua Kanuha.
- Who are the officers and directors of KAUPO COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does KAUPO COMMUNITY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $15,711, expenses of $59,983 and total assets of $1,052,917 at year end.
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- PAUPENA COMMUNITY DEVELOPMENT EIN 81-4541775 · last filed 990-N for 2023
- WOMAN WITHIN HAWAII EIN 82-5288750 · last filed 990-EZ for 2025
- GLASS METAL ASSOCIATION OF HAWAII EIN 99-0153767 · last filed 990-N for 2023
- MAUI COFFEE ASSOCIATION EIN 87-0802644 · last filed 990-N for 2025
- KAUPAPA EIN 33-2192190 · last filed 990-N for 2025
- MAUI NUI BUSINESS HUI EIN 33-4116241 · last filed 990-N for 2025
- HALEAKALA WALDORF SCHOOL EIN 99-0151085 · last filed 990 for 2025
All nonprofits in KULA · Hawaii · Community improvement and capacity building