Nonprofit · EIN 88-3677071
MANA UP FOUNDATION
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $7,352 | $28,455 | -$21,103 | $79,945 | – | $79,945 |
| December 31, 2024 | 990-EZ | $79,949 | $24,211 | $55,738 | $101,048 | – | $101,048 |
| December 31, 2023 | 990-EZ | $45,310 | – | – | $45,310 | – | $45,310 |
| December 31, 2022 | 990-EZ | – | – | – | $0 | – | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,352
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $28,455
- Program services (functional)
- $28,455
Balance sheet and other
- Total assets, start of year
- $101,048
- Total assets, end of year
- $79,945
- Total liabilities, end of year
- –
- Net assets, end of year
- $79,945
- Cash, savings and investments
- $79,945
- Gross receipts
- $7,352
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 |
|---|---|---|---|
| BRITTANY HEYD | DIRECTOR | 2 | $0 |
| MELIALANI JAMES | OFFICER | 2 | $0 |
| JOY BARUA | OFFICER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRITTANY HEYD | DIRECTOR | 2 | $0 |
| MELIALANI JAMES | OFFICER | 2 | $0 |
| JOY BARUA | OFFICER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRITTANY HEYD | DIRECTOR | 2 | $0 |
| MELI JAMES | OFFICER | 2 | $0 |
| JOY BARUA | OFFICER | 2 | $0 |
990-EZ for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRITTANY HEYD | DIRECTOR | 2 | $0 |
| MELIALANI JAMES | OFFICER | 2 | $0 |
| JOY BARUA | OFFICER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 680 IWILEI RD STE 420, HONOLULU, HI 96817-5389
- In care of
- % BRITTANY HEYD
- Signed the 990-EZ
- BRITTANY HEYD, DIRECTOR
- Phone
- (808) 938-0300
- Return prepared by
- RD BARNETT PLLC
Mission
MANA UP FOUNDATION MISSION IS TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR HAWAII-BASED ENTREPRENEURS AND ASPIRING ENTREPRENEURS.
Program accomplishments
- KEEP ALL LOCAL WORKING FAMILIES IN HAWAII BY CREATING CROSS-SECTOR SOLUTIONS, SUPPORTING PUBLIC EDUCATION, AND EXECUTING SUSTAINABLE PATHWAYS TO MAKE SURE THEY CAN AFFORD COSTS OF LIVING.Expenses $28,455
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-EZ 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
- 88-3677071
- 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)
- Community improvement and capacity building (S30)
- Assets (IRS master file)
- $79,945
- Income (IRS master file)
- $7,352
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $7,352 | $28,455 | $79,945 | XML |
| 990-EZ | December 2024 | $79,949 | $24,211 | $101,048 | XML |
| 990-EZ | December 2023 | $45,310 | – | $45,310 | XML |
| 990-EZ | December 2022 | – | – | $0 | XML |
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 88-3677071).
Questions about MANA UP FOUNDATION
- What is the EIN of MANA UP FOUNDATION?
- The employer identification number (EIN) of MANA UP FOUNDATION is 88-3677071.
- Is MANA UP FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MANA UP FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MANA UP FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MANA UP FOUNDATION 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 MANA UP FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of MANA UP FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MANA UP FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $7,352, expenses of $28,455 and total assets of $79,945 at year end.
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All nonprofits in HONOLULU · Hawaii · Community improvement and capacity building