Nonprofit · EIN 87-3512523
HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $561,850 | $550,635 | $11,215 | $113,028 | $17,163 | $95,865 |
| December 31, 2023 | 990 | $472,801 | $482,839 | -$10,038 | $96,193 | $11,543 | $84,650 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $214,409
- of which government grants
- $152,791
- Program service revenue
- $347,121
- Investment income
- $207
- Other revenue
- $113
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $44,565
- Other salaries and wages
- $109,898
- Salaries, compensation and benefits (total)
- $174,514
- Professional fundraising fees
- $0
- Accounting fees
- $15,129
- Occupancy
- $1,428
- Travel
- $6,197
- Depreciation
- $18,275
- Program services (functional)
- $404,198
- Management and general (functional)
- $144,082
- Fundraising (functional)
- $2,355
Balance sheet and other
- Total assets, start of year
- $96,193
- Total assets, end of year
- $113,028
- Total liabilities, end of year
- $17,163
- Net assets, end of year
- $95,865
- Land, buildings and equipment
- $72,222
- Net assets without donor restrictions
- -$2,186
- Net assets with donor restrictions
- $98,051
- Gross receipts
- $561,850
- Employees
- 6
- Volunteers
- 1
- 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 |
|---|---|---|---|
| Lawaia Naihe | Executive Dir. Trustee or director, Officer | 40 | $43,000 |
| Lucianne Pukahi-Viernes | President Trustee or director, Officer | 10 | $0 |
| Jason Yoshida | Vice President Trustee or director, Officer | 10 | $0 |
| Derrick Adams | Treasurer Trustee or director, Officer | 10 | $0 |
| Lynn Lardizabal | Director Trustee or director | 15 | $0 |
| Kalani Flores | Director Trustee or director | 3.5 | $0 |
| Clause Bollman | Director Trustee or director | 3.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lawaia Naihe | Executive Dir. Officer | 40 | $36,750 |
| Lucianne Pukahi-Viernes | President Trustee or director, Officer | 10 | $0 |
| Jason Yoshida | Vice President Trustee or director, Officer | 10 | $0 |
| Derrick Adams | Treasurer Trustee or director, Officer | 10 | $0 |
| Lynn Lardizabal | Director Trustee or director | 15 | $0 |
| Kalani Flores | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3-2600 KAUMUALII HWY MB 349 STE1300, LIHUE, HI 96766-0000
- In care of
- % LAWAIA NAIHE
- Mailing address (990-N for 2025)
- PO Box 475, Anahola HI 96703
- Principal officer (990 for 2024)
- Lawaia Naihe, PO Box 475, Anahola, HI 96703
- Principal officer (990-N for 2025)
- Lawaia Naihe, PO Box 475, Anahola HI 96703
- Signed the 990
- Lucianne Pukahi-Viernes, President
- Phone
- (808) 652-4208
- Return prepared by
- NATALIE J IWASA CPA INC
Mission
Our mission is to cultivate Hawaii's workforce. We offer workforce development, career training, and building and construction education for Native Hawaiians, and Asian/Pacific Islanders.
Program accomplishments
- Ho'akeolapono Trades Academy and Institute has successfully conducted three programs: internship, high school, and Nawahine programs. The internship program has generated over $600,000 through building projects and has provided 12 interns with full-time careers in the construction industry. The Nawahine and high school programs had a 100% class proficiency completion rate. We have expanded our reach to Kekaha, with a partnership with Ke Kula Niihau o Kekaha. Our programs provided 42 individuals with training, tools, safety equipment, uniforms, and computers.2024 Projects:We have completed construction projects for Foundation Systems Hawaii, LaddConstruction Inc, Nakazawa Construction Inc, Bonzai Designs and Builders Inc, andmultiple home and office renovations.Our most significant project was for Bonsai Designs and Builders Inc. This eight-month project generated $200,000 to renovate a 3,500-square-foot single-family home. This project was noteworthy because of the considerable damage to the existing property and because it was our highest-grossing project. We began the project by demoing the entire two-story house, then started construction on the framing and roof. We finished with drywall, finish work, and painting.Program activity Objectives:In 2024, our primary objective was to propel the growth of our program and bolster the workforce on Kauai. This strategic endeavor aligns with our long-term vision ofestablishing a construction-focused high school within our community. By fostering arobust construction education program, we aim to equip our students with the necessary skills and knowledge to excel in this vital industry. This initiative not only addresses the immediate needs of our local workforce but also lays the groundwork for a sustainable and prosperous future for Kauai.Within the year 2024, the organization has sustained its previous achievements through the establishment of various collaborations, the acquisition of grant funding, the execution of several land lease agreements, and the expansion of educational opportunities in the western region of Kaua'i. The organization has effectively provided training, resources, and education to thirty-six Native Hawaiian individuals through its three distinct programs.Our unwavering commitment to this goal ensures that our students will have access tohands-on training, industry-standard equipment, and mentorship opportunities fromexperienced professionals. Through this high school, we aspire to shape the nextgeneration of construction leaders and innovators, ensuring that Kauai's construction industry remains competitive and thriving for years to come.2024 Partnerships:We have partnered with the Mochary Foundation 2008, Zen State of Mind LLC, OHA,DHHL, KKOA, Bonsai Design & Builders LLC, Ladd Construction Inc., NakazawaConstruction Inc, and Foundation Systems Hawaii LLC. These partnerships have addedvalue to all aspects of Hoakeolapono, and the steady income stream allows our continued growth.Publications:Ka Wai Ola: Published July 2024. Building the Lahui Describes the programs impact of projects for kupuna and the overall community.Podcast: Talking Growth: July 2024. How hope is created from opportunity (with Lawai'a Naihe)Expenses $404,198
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-N 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
- 87-3512523
- 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-N (e-Postcard)
- Category (NTEE)
- Education (B28)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Lawaia Naihe | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $561,850 | $550,635 | $113,028 | XML |
| 990 | December 2023 | $472,801 | $482,839 | $96,193 | XML |
| 990 | December 2022 | $314,567 | $222,379 | $105,466 | IRS |
| 990-N for 2021 Officer: Lawaia Naihe | 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 87-3512523).
Questions about HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE
- What is the EIN of HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE?
- The employer identification number (EIN) of HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE is 87-3512523.
- Is HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE 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 HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE?
- The 990 for the year ended December 31, 2024 names Lawaia Naihe.
- Who are the officers and directors of HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $43,000 (Lawaia Naihe, Executive Dir.).
- How much revenue does HOAKEOLAPONO TRADES ACADEMY AND INSTITUTE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $561,850, expenses of $550,635 and total assets of $113,028 at year end.
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