Nonprofit · EIN 83-1710804
KIPUKA KULEANA
Tax-exempt (reinstated) · PRINCEVILLE, HI 96722
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,387,356 | $220,268 | $3,167,088 | $3,252,505 | $0 | $3,252,505 |
| December 31, 2023 | 990-EZ (amended) | $79,223 | $85,663 | -$6,440 | $85,417 | – | $85,417 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,267,519
- Program service revenue
- $0
- Investment income
- $119,687
- Net income from sales of inventory
- $150
- Other revenue
- $150
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $52,806
- Other salaries and wages
- $38,216
- Salaries, compensation and benefits (total)
- $98,503
- Professional fundraising fees
- $0
- Legal fees
- $1,200
- Accounting fees
- $5,794
- Occupancy
- $1,325
- Travel
- $16,292
- Depreciation
- $242
- Program services (functional)
- $100,082
- Management and general (functional)
- $61,450
- Fundraising (functional)
- $58,736
Balance sheet and other
- Total assets, start of year
- $85,417
- Total assets, end of year
- $3,252,505
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,252,505
- Land, buildings and equipment
- $113,563
- Net assets without donor restrictions
- $96,716
- Net assets with donor restrictions
- $3,155,789
- Gross receipts
- $3,389,491
- Employees
- 2
- Volunteers
- 6
- Year formed
- 2018
- 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 |
|---|---|---|---|
| Christina Aiu JD | Executive Dir. Officer | 35 | $52,806 |
| Jennifer Luck | Director Trustee or director | 2 | $0 |
| Mehana Blaich Vaughan PhD | President Trustee or director, Officer | 8 | $0 |
| Elif Beall JD | Treasurer Trustee or director, Officer | 3 | $0 |
| Laura Ka'akua | Director Trustee or director | 4 | $0 |
| Malia Akutagawa | Director Trustee or director | 3 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Luck | Director | 0.25 | $0 |
| Mehana Blaich Vaughan PhD | President | 10 | $0 |
| Christina Aiu JD | Vice President | 4 | $0 |
| Elif Cuceloglu Beall JD | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 3867 ALBERT RD, PRINCEVILLE, HI 96722-5307
- Mailing address (990-N for 2021)
- 3867 Albert Road, Princeville HI 96722
- Principal officer (990 for 2024)
- Christina Aiu JD, 3867 Albert Road, Princeville, HI 96722
- Principal officer (990-N for 2021)
- Jennifer Luck, 3867 Albert Road, Princeville HI 96722
- Signed the 990
- Elif Beall, Treasurer
- Phone
- (808) 346-9419
- Website
- https://kipukakuleana.org
- Return prepared by
- NATALIE J IWASA CPA INC
Mission
The mission of Kipuka Kuleana Inc. is to perpetuate ahupuaa (traditional Hawaiian land division) based natural resource management & connection to place through protection and care of cultural landscapes and family lands. Kipuka Kuleana will fulfill this purpose through land protection, stewardship, and restoration, research, education programs for family land owners and community members, and educating policy makers.
Program accomplishments
- See attached description of program service accomplishments.Expenses $100,082
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-EZ on file |
IRS record
- EIN
- 83-1710804
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $3,252,505
- Income (IRS master file)
- $3,389,491
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
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 | $3,387,356 | $220,268 | $3,252,505 | XML |
| 990-EZ | December 2023 | $79,223 | $85,663 | $85,417 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Jennifer Luck | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
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 83-1710804).
Questions about KIPUKA KULEANA
- What is the EIN of KIPUKA KULEANA?
- The employer identification number (EIN) of KIPUKA KULEANA is 83-1710804.
- Is KIPUKA KULEANA tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to KIPUKA KULEANA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KIPUKA KULEANA 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 KIPUKA KULEANA 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 KIPUKA KULEANA 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 KIPUKA KULEANA?
- The 990 for the year ended December 31, 2024 names Christina Aiu JD.
- Who are the officers and directors of KIPUKA KULEANA?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $52,806 (Christina Aiu JD, Executive Dir.).
- How much revenue does KIPUKA KULEANA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,387,356, expenses of $220,268 and total assets of $3,252,505 at year end.
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