Nonprofit · EIN 87-3922125
FRIENDS OF KA ULU LAUHALA O KONA
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $5 | -$5 | $20,914 | $0 | $20,914 |
| December 31, 2024 | 990-EZ | $83,758 | $84,605 | -$847 | $20,919 | $0 | $20,919 |
| December 31, 2023 | 990-EZ | $80,577 | $69,608 | $10,969 | $21,766 | $0 | $21,766 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- 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
- Other expenses
- $5
Balance sheet and other
- Total assets, start of year
- $20,919
- Total assets, end of year
- $20,914
- Total liabilities, end of year
- $0
- Net assets, end of year
- $20,914
- Cash, savings and investments
- $20,914
- Gross receipts
- $0
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gloria-Ann Muraki | President | 5 | $0 |
| Barbra Kossow | Vice President and Treasurer | 5 | $0 |
| Michael Nahoopii | Secretary | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gloria-Ann Muraki | President | 10 | $0 |
| Barbra Kossow | Vice President and Treasurer | 10 | $0 |
| Michael Nahoopii | Secretary | 10 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gloria-Ann Muraki | President | 10 | $0 |
| Barbra Kossow | Vice President and Treasurer | 10 | $0 |
| Michael Nahoopii | Secretary | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3326, KAILUA KONA, HI 96745-3326
- In care of
- % MICHAEL NAHOOPII
- Mailing address (990-N for 2025)
- PO Box 3326, Kailua Kona HI 96745
- Principal officer (990-N for 2025)
- Michael Nahoopii, 3216 Winam Ave, Honolulu HI 96816
- Signed the 990-EZ
- Michael Nahoopii, Secretary
- Phone
- (808) 256-3083
Mission
The general purpose for which this Corporation has been established are as follows: a) encourage and promote awareness of, and educate adults and youth on traditional Native Hawaiian customs, values, including preservation of crafting methods, gathering practices relating to traditional Native Hawaiian weaving to include lauhala and other native fibers; b) promote Native Hawaiian-centered models of education and encourage programs to impart these Native Hawaiian cultural practices and the values inherent in them; c) promote engagement of the community-at-large in Native Hawaiian cultural practices; d) facilitate the gathering together of and communication among individuals and other groups whose purpose is to preserve and cultivate traditional Native Hawaiian customs, practices, traditions and values of traditional Native Hawaiian weaving; e) act as a fiscal agent for Ka Ulu Lauhala o Kona.
Program accomplishments
- Purpose of organization: a) encourage and promote awareness of, and educate adults and youth on traditional Native Hawaiian customs, values, including preservation of crafting methods, gathering practices relating to traditional Native Hawaiian weaving to include lauhala and other native fibers; b) promote Native Hawaiian-centered models of education and encourage programs to impart these Native Hawaiian cultural practices and the values inherent in them; c) promote engagement of the community-at-large in Native Hawaiian cultural practices; d) facilitate the gathering together of and communication among individuals and other groups whose purpose is to preserve and cultivate traditional Native Hawaiian customs, practices, traditions and values of traditional Native Hawaiian weaving; e) act as a fiscal agent for Ka Ulu Lauhala o Kona. Conducted annual Ka Ulu Lauhala o Kona lauhala weaving conference in Kailua-Kona, Hawaii from May 30 to June 3, 2023. Brought together over 200 lauhala weavers to conduct workshop, educational sessions and teaching programs for community participants to educate and perpetuate the traditional native cultural practice of lauhala weaving.
- The organization assessed the availability to hold the annual lauhala weaving conference in Kona, Hawaii. No conference was held this year due to availability of workshop site and overall increase in cost to house and hold the conference.
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 87-3922125
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $20,914
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Michael Nahoopii | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $0 | $5 | $20,914 | XML |
| 990-EZ | December 2024 | $83,758 | $84,605 | $20,919 | XML |
| 990-EZ | December 2023 | $80,577 | $69,608 | $21,766 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Michael Nahoopii | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | 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 87-3922125).
Questions about FRIENDS OF KA ULU LAUHALA O KONA
- What is the EIN of FRIENDS OF KA ULU LAUHALA O KONA?
- The employer identification number (EIN) of FRIENDS OF KA ULU LAUHALA O KONA is 87-3922125.
- Is FRIENDS OF KA ULU LAUHALA O KONA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to FRIENDS OF KA ULU LAUHALA O KONA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF KA ULU LAUHALA O KONA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF KA ULU LAUHALA O KONA 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 FRIENDS OF KA ULU LAUHALA O KONA 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 FRIENDS OF KA ULU LAUHALA O KONA?
- The 990-N for 2025 names Michael Nahoopii.
- Who are the officers and directors of FRIENDS OF KA ULU LAUHALA O KONA?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF KA ULU LAUHALA O KONA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $5 and total assets of $20,914 at year end.
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All nonprofits in KAILUA KONA · Hawaii · Arts, culture and humanities