Nonprofit · EIN 87-2570566
AINA ALLIANCE
Tax-exempt · KAPAA, HI 96746
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $489,429 | $371,363 | $118,066 | $455,181 | $279 | $454,902 |
| December 31, 2023 | 990 | $429,323 | $137,850 | $291,473 | $336,836 | $0 | $336,836 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $489,429
- of which government grants
- $414,929
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $9,588
- Accounting fees
- $5,361
- Occupancy
- $6,911
- Depreciation
- $17,006
- Program services (functional)
- $353,048
- Management and general (functional)
- $8,727
- Fundraising (functional)
- $9,588
Balance sheet and other
- Total assets, start of year
- $336,836
- Total assets, end of year
- $455,181
- Total liabilities, end of year
- $279
- Net assets, end of year
- $454,902
- Land, buildings and equipment
- $154,589
- Gross receipts
- $489,429
- Employees
- 0
- Volunteers
- 50
- Year formed
- 2021
- 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 |
|---|---|---|---|
| SANDRA CUMMINGS | TREASURER Trustee or director, Officer | 5 | $4,254 |
| FRANK G CUMMINGS JR | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| JEREMIE MAKEPA | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DEVIN MEDEIROS | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA CUMMINGS | TREASURER Trustee or director, Officer | 5 | $0 |
| FRANK G CUMMINGS JR | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| JEREMY MAKEPA | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DEVIN MEDEIROS | SECRETARY Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 4-1526 KUHIO HWY, KAPAA, HI 96746-1846
- In care of
- % JEREMIE MAKEPA
- Mailing address (990-N for 2022)
- PO Box 30858, Anahola HI 96703
- Principal officer (990 for 2024)
- JEREMIE MAKEPA, 4-1526 KUHIO HWY, KAPAA, HI 96746
- Principal officer (990-N for 2022)
- Jeremie Makepa, PO Box 30858, Anahola HI 96703
- Signed the 990
- SANDRA CUMMINGS, TREASURER
- Phone
- (808) 639-2172
- Website
- www.ainalliance.com
- Return prepared by
- LAURA WILEY CPA
Mission
TRANSFORM NEGLECTED LAND FROM HAZARDOUS LIABILITIES INTO PRODUCTIVE ASSETS BY PROTECTING NEIGHBORHOODS WITH FIRE SAFETY INITIATIVES & ENHANCING AGRICULTURAL OUTPUT, SUSTAINABLE ECO-SYSTEMS & CULTURALLY SIGNIFICANT AREAS
Program accomplishments
- AINA ALLIANCE CONDUCTS WILDFIRE PREVENTION & MITIGATION ACTIVITIES ON OVER 400 ACRES NEAR ANAHOLA, HAWAII. THE ALLIANCE REMOVES VEGETATION, REMOVES ILLEGALLY DUMPED VEHICLES & APPLIANCES AND CREATES & MAINTAINS AN INTRICATE SYSTEM OF FIRE BREAKS AND ACCESS ROADS. THIS WORK SAVED THE COMMUNITY OF ANAHOLA ON THE NIGHT OF SEPTEMBER 27, 2023 WHEN A WILDFIRE STARTED IN THE DRY GRASS AND QUICKLY MAGNIFIED. 30 FOOT FLAMES WERE FUELED BY THE TRADE WINDS THAT PUSHED AN ENORMOUS BLACK CLOUD OF TOXIC SMOKE INTO OUR NEIGHBORHOODS. POLICE EVACUATED RESIDENTS AS HOT ASHES RAINED DOWN. THE FIRE DEPARTMENT WAS ABLE TO SUCCESSFULLY BATTLE THE BLAZE BECAUSE THE ACCESS ROADS AND FIRE BREAKS ALLOWED THEM TO EXTINGUISH THE FIRE FROM ALL ANGLES. OUR WORK SAVED COUNTLESS LIVES, HOMES AND PROPERTY.Expenses $353,048
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
- 87-2570566
- 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)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $455,181
- Income (IRS master file)
- $489,429
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $489,429 | $371,363 | $455,181 | XML |
| 990 | December 2023 | $429,323 | $137,850 | $336,836 | XML |
| 990-N for 2022 Officer: Jeremie Makepa | December 31, 2022 | ≤ $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 87-2570566).
Questions about AINA ALLIANCE
- What is the EIN of AINA ALLIANCE?
- The employer identification number (EIN) of AINA ALLIANCE is 87-2570566.
- Is AINA ALLIANCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to AINA ALLIANCE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AINA ALLIANCE 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 AINA ALLIANCE 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 AINA ALLIANCE 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 AINA ALLIANCE?
- The 990 for the year ended December 31, 2024 names JEREMIE MAKEPA.
- Who are the officers and directors of AINA ALLIANCE?
- The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $4,254 (SANDRA CUMMINGS, TREASURER).
- How much revenue does AINA ALLIANCE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $489,429, expenses of $371,363 and total assets of $455,181 at year end.
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- ALOHA ANGELS INC EIN 82-2315558 · last filed 990-N for 2024
- ROTARY CLUB OF KAPAA FOUNDATION EIN 99-0303049 · last filed 990-N for 2024
- HAWAIIAN SUSTAINABILITY FOUNDATION EIN 27-2391592 · last filed 990-N for 2025
- KAUAI FARM THERAPY EIN 87-3424248 · last filed 990-N for 2025
All nonprofits in KAPAA · Hawaii · Community improvement and capacity building