Nonprofit · EIN 99-0161861
NATIVE HAWAIIAN LEGAL CORPORATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,086,703 | $2,304,202 | $782,501 | $3,593,492 | $262,298 | $3,331,194 |
| June 30, 2024 | 990 | $1,993,269 | $1,875,028 | $118,241 | $2,836,321 | $287,628 | $2,548,693 |
| June 30, 2023 | 990 | $2,025,112 | $1,763,753 | $261,359 | $2,891,796 | $464,619 | $2,427,177 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,749,909
- of which government grants
- $1,383,541
- Program service revenue
- $96,214
- Investment income
- $213,332
- Net income from fundraising events
- $27,248
- Other revenue
- $27,248
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $305,250
- Other salaries and wages
- $1,155,092
- Salaries, compensation and benefits (total)
- $1,760,225
- Professional fundraising fees
- $0
- Occupancy
- $134,029
- Travel
- $44,722
- Program services (functional)
- $2,006,141
- Management and general (functional)
- $222,559
- Fundraising (functional)
- $75,502
Balance sheet and other
- Total assets, start of year
- $2,836,321
- Total assets, end of year
- $3,593,492
- Total liabilities, end of year
- $262,298
- Net assets, end of year
- $3,331,194
- Land, buildings and equipment
- $18,278
- Publicly traded securities
- $1,632,520
- Gross unrelated business income
- $27,248
- Gross receipts
- $3,232,372
- Employees
- 19
- Year formed
- 1974
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KIRSHA DURANTE | LITIGATION DIRECTOR Key employee | 40 | $151,590 | $7,580 |
| SHARLA-ANN MANLEY | ATTORNEY Highest-paid employee | 0 | $142,710 | $0 |
| MAKALIKA NAHOLOWAA | EXECUTIVE DIRECTOR Officer | 40 | $124,599 | $3,738 |
| ANGELA CORREA PEI | ATTORNEY Highest-paid employee | 0 | $110,833 | $0 |
| KAWENA BEAUPRE | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| MALIA KAAIHUE | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| KEALII LOPEZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARK KAWIKA PATTERSON | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ROBERT PIPER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| KEALII REICHEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAVID SOONG | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ELMER KAAI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROGER MCKEAGUE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAMEE M MILLER | DIREECTOR Trustee or director | 2 | $0 | $0 |
| JESSIE KEOLA DEAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEALOHI REPPUN | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KISHA DURANTE | LITIGATION DIRECTOR Key employee | 40 | $130,842 |
| MAKALIKA NAHOLOWAA | EXECUTIVE DIRECTOR Officer | 40 | $122,917 |
| KEALII REICHEL | DIRECTOR Trustee or director | 2 | $0 |
| SUNSHINE TOPPING | DIRECTOR Trustee or director | 2 | $0 |
| DAVID SOONG | DIRECTOR Trustee or director | 2 | $0 |
| KEALII LOPEZ | DIRECTOR Trustee or director | 2 | $0 |
| ANGELA CORREA-PE | DIRECTOR Trustee or director | 2 | $0 |
| KAWENA BEAUPRE | SECRETARY Trustee or director, Officer | 3 | $0 |
| MALIA KAAIHUE | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| MARK KAWIKA PATTERSON | PRESIDENT Trustee or director, Officer | 3 | $0 |
| ROBERT PIPER | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended June 30, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAKALIKA NAHOLOWAA | EXECUTIVE DIRECTOR Officer | 40 | $128,000 |
| DAVID KOPPER | LITIGATION DIRECTOR Key employee | 40 | $111,875 |
| ROBERT MERCE | DIRECTOR Trustee or director | 2 | $0 |
| JON MATSUOKA | DIRECTOR Trustee or director | 2 | $0 |
| KEALII REICHEL | DIRECTOR Trustee or director | 2 | $0 |
| DAVID SOONG | DIRECTOR Trustee or director | 2 | $0 |
| SUNSHINE TOPPING | DIRECTOR Trustee or director | 2 | $0 |
| ROY CATALANI | DIRECTOR Trustee or director | 2 | $0 |
| ANGELA CORREA-PE | DIRECTOR Trustee or director | 2 | $0 |
| KEALII LOPEZ | DIRECTOR Trustee or director | 2 | $0 |
| KAWENA BEAUPRE | SECRETARY Trustee or director, Officer | 3 | $0 |
| MALIA KAAIHUE | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| MARK KAWIKA PATTERSON | PRESIDENT Trustee or director, Officer | 3 | $0 |
| ROBERT PIPER | TREASURER Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1164 BISHOP ST STE 1205, HONOLULU, HI 96813-2817
- In care of
- % MAKALIKA NAHOLOWAA
- Principal officer (990 for 2024)
- MAKALIKA NAHOLOWAA, 1164 BISHOP STREET Ste 1205, HONOLULU, HI 96813
- Signed the 990
- MAKALIKA NAHOLOWAA, PRESIDENT
- Phone
- (808) 521-2302
- Website
- WWW.NHLCHI.ORG
- Return prepared by
- Hui Malama Tax and Accounting LLC
Mission
TO PROTECT AND ADVANCE NATIVE HAWAIIAN IDENTITY AND CULTURE BY PROVIDING LEGAL AND OTHER FORMS OF ADVOCACY SERVICES.
Program accomplishments
- NATIVE HAWAIIAN LEGAL CORPORATION PROVIDED LEGAL ASSISTANCE TO MORE THAN 350 LEGAL MATTERS DURING ITS FISCAL YEAR.Expenses $2,006,141 · revenue $269,131
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0161861
- 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
- 1993
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I800)
- Assets (IRS master file)
- $3,593,492
- Income (IRS master file)
- $3,232,372
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,086,703 | $2,304,202 | $3,593,492 | XML |
| 990 | June 2024 | $1,993,269 | $1,875,028 | $2,836,321 | XML |
| 990 | June 2023 | $2,025,112 | $1,763,753 | $2,891,796 | XML |
| 990 | June 2022 | $1,952,811 | $1,437,614 | $2,282,177 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 99-0161861).
Questions about NATIVE HAWAIIAN LEGAL CORPORATION
- What is the EIN of NATIVE HAWAIIAN LEGAL CORPORATION?
- The employer identification number (EIN) of NATIVE HAWAIIAN LEGAL CORPORATION is 99-0161861.
- Is NATIVE HAWAIIAN LEGAL CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to NATIVE HAWAIIAN LEGAL CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIVE HAWAIIAN LEGAL CORPORATION 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 NATIVE HAWAIIAN LEGAL CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIVE HAWAIIAN LEGAL CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NATIVE HAWAIIAN LEGAL CORPORATION?
- The 990 for the year ended June 30, 2025 names MAKALIKA NAHOLOWAA.
- Who are the officers and directors of NATIVE HAWAIIAN LEGAL CORPORATION?
- The 990 for the year ended June 30, 2025 lists 16 people; 4 received compensation from the organization, the highest $151,590 (KIRSHA DURANTE, LITIGATION DIRECTOR).
- How much revenue does NATIVE HAWAIIAN LEGAL CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,086,703, expenses of $2,304,202 and total assets of $3,593,492 at year end.
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