Nonprofit · EIN 83-3268303
O MAKUU KE KAHUS
Tax-exempt · PAHOA, HI 96778
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $881,750 | $409,773 | $471,977 | $1,788,784 | $605,992 | $1,182,792 |
| December 31, 2023 | 990 | $405,041 | $412,489 | -$7,448 | $1,458,308 | $605,908 | $852,400 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $848,375
- Program service revenue
- $0
- Investment income
- $168
- Net rental income
- $11,507
- Net income from sales of inventory
- $240
- Other revenue
- $33,207
Expenses
- Grants and similar amounts paid
- $6,955
- Compensation of officers, directors and key employees
- $41,181
- Other salaries and wages
- $138,356
- Salaries, compensation and benefits (total)
- $195,968
- Professional fundraising fees
- $0
- Accounting fees
- $7,539
- Occupancy
- $27,254
- Travel
- $618
- Depreciation
- $22,145
- Program services (functional)
- $409,773
Balance sheet and other
- Total assets, start of year
- $1,458,308
- Total assets, end of year
- $1,788,784
- Total liabilities, end of year
- $605,992
- Net assets, end of year
- $1,182,792
- Land, buildings and equipment
- $67,527
- Gross unrelated business income
- $32,967
- Gross receipts
- $881,750
- Employees
- 12
- Volunteers
- 10
- Year formed
- 2019
- 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 |
|---|---|---|---|
| MELEKAHANA KEKAHUNA | SECRETARY Officer | 30 | $39,231 |
| HIDI BOTEILHO | TREASURER Officer | 5 | $1,950 |
| IKAIKA MARZO | DIRECTOR Trustee or director | 10 | $0 |
| JOSE ARCHULETA | DIRECTOR Trustee or director | 10 | $0 |
| TYRELL TOCKMAN | DIRECTOR Trustee or director | 10 | $0 |
| KEALA ROWLAND | DIRECTOR Trustee or director | 10 | $0 |
| BILL BATHE | DIRECTOR Trustee or director | 5 | $0 |
| MILES BULA KAJIYAMA | DIRECTOR Trustee or director | 10 | $0 |
| SHIRLEY PEDRO | PRESIDENT Officer | 25 | $0 |
| PUALEILANI FERNANDEZ | VICE PRESIDENT Officer | 10 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELEKAHANA KEKAHUNA | SECRETARY Officer | 30 | $13,269 |
| HIDI BOTEILHO | TREASURER Officer | 5 | $5,250 |
| SHIRLEY PEDRO | PRESIDENT Officer | 25 | $0 |
| PUALEILANI FERNANDEZ | VICE PRESIDENT Officer | 10 | $0 |
| IKAIKA MARZO | DIRECTOR Trustee or director | 10 | $0 |
| JOSE ARCHULETA | DIRECTOR Trustee or director | 10 | $0 |
| TYRELL YOCKMAN | DIRECTOR Trustee or director | 10 | $0 |
| KEALA ROWLAND | DIRECTOR Trustee or director | 10 | $0 |
| BILL BATHE | DIRECTOR Trustee or director | 5 | $0 |
| MILES BULA KAJIYAMA | DIRECTOR Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 15-2131 KEAAU PAHOA RD, PAHOA, HI 96778-7759
- In care of
- % BILL BATHE
- Principal officer (990 for 2024)
- SHIRLEY M PEDRO, 15-1090 KAOHUWALU DRIVE, PAHOA, HI 96778
- Signed the 990
- Lauae Kekahuna, Executive Director
- Phone
- (808) 989-1136
- Website
- MAKUU.ORG
- Return prepared by
- Pacific Academy & Accounting Services
Mission
TO RAISE FUNDS FOR THE CONSTRUCTION OF A COMMUNITY CENTER FOR THE PUNA DISTRICT ON THE ISLAND OF HAWAII.
Program accomplishments
- Makuu Open Market to Raise Funds for Community CenterExpenses $409,773 · revenue $881,750
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
- 83-3268303
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $1,788,784
- Income (IRS master file)
- $881,750
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $881,750 | $409,773 | $1,788,784 | XML |
| 990 | December 2023 | $405,041 | $412,489 | $1,458,308 | XML |
| 990 | December 2022 | $337,264 | $417,597 | $1,176,059 | 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 83-3268303).
Questions about O MAKUU KE KAHUS
- What is the EIN of O MAKUU KE KAHUS?
- The employer identification number (EIN) of O MAKUU KE KAHUS is 83-3268303.
- Is O MAKUU KE KAHUS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to O MAKUU KE KAHUS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does O MAKUU KE KAHUS 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 O MAKUU KE KAHUS 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 O MAKUU KE KAHUS 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 O MAKUU KE KAHUS?
- The 990 for the year ended December 31, 2024 names SHIRLEY M PEDRO.
- Who are the officers and directors of O MAKUU KE KAHUS?
- The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $39,231 (MELEKAHANA KEKAHUNA, SECRETARY).
- How much revenue does O MAKUU KE KAHUS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $881,750, expenses of $409,773 and total assets of $1,788,784 at year end.
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- MAKUU FARMERS ASSOCIATION EIN 99-0320097 · last filed 990 for 2023
- KALAUONAONEOPUNA EIN 99-0342396 · last filed 990-N for 2025
- HAWAIIAN SHORES COMMUNITY ASSOCIATION EIN 23-7118628 · last filed 990 for 2025
- AINALOA COMMUNITY ASSOCIATION EIN 95-2760128 · last filed 990 for 2024
- ARTS & SCIENCES CENTER EIN 51-0447372 · last filed 990 for 2025
- HAWAIIS VOLCANO CIRCUS LTD EIN 99-0294167 · last filed 990 for 2024
- MEN OF PA A EIN 87-2712325 · last filed 990 for 2024
All nonprofits in PAHOA · Hawaii · Community improvement and capacity building