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Nonprofit · EIN 84-5148397

MAKAHANALOA FISHING ASSOCIATION

Tax-exempt (reinstated) · PEPEEKEO, HI 96783

Financials

$55K$34K2025
Revenue Expenses · by fiscal year end
Financials of MAKAHANALOA FISHING ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
March 31, 2026990-EZ$55,455$33,934$21,521$59,424$0$59,424
Financial details: 990-EZ for the year ended March 31, 2026

Revenue

Contributions, gifts and grants
$54,000
Membership dues
$1,455
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$25,150
Occupancy
$5,532
Printing, publications and postage
$485
Other expenses
$2,767
Program services (functional)
$32,411

Balance sheet and other

Total assets, start of year
$37,903
Total assets, end of year
$59,424
Total liabilities, end of year
$0
Net assets, end of year
$59,424
Cash, savings and investments
$55,744
Gross receipts
$55,455

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-EZ for the year ended March 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
Blake McNaughtonPresident10$0

Address and contacts

Address (IRS master file)
PO BOX 831084, PEPEEKEO, HI 96783-1071
In care of
% BLAKE MCNAUGHTON
Mailing address (990-N for 2024)
PO Box 83-1084, PEPEEKEO HI 96783
Principal officer (990-N for 2024)
Blake McNaughton, PO Box 83-1084, PEPEEKEO HI 96783
Signed the 990-EZ
Blake McNaughton, President
Phone
(808) 756-1054

Mission

Makahanaloa Fishing Association is a group of fishers whose mission is to grow and protect fishing community rights, to provide food for families and maintain the generational bond with our treasured shoreline areas. Makahanaloa works to maintain the shoreline through maintenance and community workdays.

990-EZ for the year ended March 31, 2026

Program accomplishments

  • County of Hawaii Contingency Grant Funds. These funds were dedicated to shoreline maintenance and documentation of the effort. We spent funds on supplies to rehabilitate a broken greenhouse including planting supplies. The greenhouse is now up and running with new plastic and irrigation as well as about 500 native plants that we have been planting in the shoreline. We spent monies on tools and gloves for volunteers to use to aloha aina and complete restoration efforts. We also dedicated some funds to a media intern to help document the stories of the shoreline.
    Expenses $6,000 · grants $6,000
  • Holomua Grant from Hawaii Community Foundation. This grant was dedicated to increased coordination of members and our initiatives. Expenses were dedicated to a contracted coordinator and professional development for our Holomua representatives. Reps attended WIPCE or the World Indigenous Peoples Conference for Education. Coordinator, Wai Wichimai worked to; 1. 19 grant applications submitted 2. 8 grants awarded 3. $187,500 secured. Although this funds were not all received in this fiscal year 4. 8 board meetings coordinated 5. 1 Strategic Planning (Way Finding) retreat coordinated 6. 160 members contacted regularly (3,000+ individual text messages, 160 phone calls) 7. 2 in person kupuna interviews + 1 written interview 8. 15 professional development trainings/ workshops/ informational zooms attended.
    Expenses $25,150 · grants $25,000
  • Member Dues; The majority of member dues were spent on general liability insurance to allow MFA to continue to manage member access to the shorelines of Hawaii and fish for their families.
    Expenses $1,261 · grants $1,455

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 March, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026990-EZ on file
2024March 31, 2025August 15, 2025990-N on file
2023March 31, 2024August 15, 2024990-N on file

File the 2026 990-EZ for MAKAHANALOA FISHING ASSOCIATION

Due August 16, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
84-5148397
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
2024
Accounting year ends
March
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C30)
Assets (IRS master file)
$59,424
Income (IRS master file)
$55,455

Revocation and reinstatement

Exemption revoked
August 15, 2024
Posted by the IRS
November 11, 2024
Reinstated
Effective August 15, 2024

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZMarch 2026$55,455$33,934$59,424XML
990-N for 2024
Officer: Blake McNaughton
March 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: BLAKE MCNAUGHTON
March 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Jaerick Medeiros
March 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 84-5148397).

Questions about MAKAHANALOA FISHING ASSOCIATION

What is the EIN of MAKAHANALOA FISHING ASSOCIATION?
The employer identification number (EIN) of MAKAHANALOA FISHING ASSOCIATION is 84-5148397.
Is MAKAHANALOA FISHING ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on August 15, 2024 and reinstated it effective August 15, 2024.
Are donations to MAKAHANALOA FISHING ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MAKAHANALOA FISHING ASSOCIATION 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 MAKAHANALOA FISHING ASSOCIATION due?
The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MAKAHANALOA FISHING ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended March 2026.
Who is the principal officer of MAKAHANALOA FISHING ASSOCIATION?
The 990-N for 2024 names Blake McNaughton.
Who are the officers and directors of MAKAHANALOA FISHING ASSOCIATION?
The 990-EZ for the year ended March 31, 2026 lists 1 person; 0 received compensation from the organization.
How much revenue does MAKAHANALOA FISHING ASSOCIATION have?
On its 990-EZ for the year ended March 31, 2026 it reported revenue of $55,455, expenses of $33,934 and total assets of $59,424 at year end.

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