Nonprofit · EIN 99-0354676
THE KOHALA CENTER INC
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,996,815 | $3,159,520 | -$162,705 | $7,337,193 | $2,154,127 | $5,183,066 |
| June 30, 2024 | 990 | $3,146,999 | $3,456,625 | -$309,626 | $6,888,587 | $1,853,982 | $5,034,605 |
| June 30, 2023 | 990 | $4,442,958 | $4,516,944 | -$73,986 | $7,674,563 | $1,935,050 | $5,739,513 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,444,530
- of which government grants
- $1,226,684
- Program service revenue
- $492,385
- Investment income
- $10,411
- Net rental income
- $49,489
- Other revenue
- $49,489
Expenses
- Grants and similar amounts paid
- $39,121
- Compensation of officers, directors and key employees
- $129,600
- Other salaries and wages
- $1,443,431
- Salaries, compensation and benefits (total)
- $1,978,398
- Professional fundraising fees
- $0
- Accounting fees
- $180,655
- Occupancy
- $99,789
- Travel
- $28,822
- Depreciation
- $131,956
- Program services (functional)
- $2,407,954
- Management and general (functional)
- $726,184
- Fundraising (functional)
- $25,382
Balance sheet and other
- Total assets, start of year
- $6,888,587
- Total assets, end of year
- $7,337,193
- Total liabilities, end of year
- $2,154,127
- Net assets, end of year
- $5,183,066
- Land, buildings and equipment
- $4,788,398
- Net assets without donor restrictions
- $4,535,704
- Net assets with donor restrictions
- $647,362
- Gross receipts
- $2,996,815
- Employees
- 41
- Volunteers
- 700
- Year formed
- 2020
- 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 |
|---|---|---|---|
| CHERYL KAUHANE LUPENUI | PRESIDENT/CEO Officer | 40 | $129,600 |
| IAN ROBERTSON | DIRECTOR Trustee or director | 2 | $0 |
| ROBERTA CHU | INTERIM CHAIR Trustee or director, Officer | 2 | $0 |
| PETER VITOUSEK | DIRECTOR Trustee or director | 2 | $0 |
| JAMES TAKAMINE | TREASURER AND ASSISTANT SECRETARY Trustee or director, Officer | 2 | $0 |
| KEHAULANI MARSHALL | SECRETARY Trustee or director, Officer | 2 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cheryl Kauhane Lupenua | PresidentCEO Key employee | 0 | $114,411 |
| Robert Lindsey Jr | Director Trustee or director | 2 | $0 |
| Ian Robertson | Director Trustee or director | 2 | $0 |
| Puanani Burgess | Director Trustee or director | 2 | $0 |
| Robert Chu | Director Trustee or director | 2 | $0 |
| Peter Vitousek PHD | Chairperson Officer | 2 | $0 |
| James Takamine | Treasurer Officer | 2 | $0 |
990 for the year ended June 30, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Takamine | Treasurer Officer | 2 | $0 |
| Peter Vitousek | Chairman Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 65-1291 KAWAIHAE RD, KAMUELA, HI 96743-8358
- In care of
- % MATTHEWS HAMABATA
- Principal officer (990 for 2024)
- CHERYL KA'UHANE LUPENUI, PO BOX 437462, KAMUELA, HI 96734
- Signed the 990
- CHERYL KA'UHANE LUPENUI, PRESIDENT AND CEO
- Phone
- (808) 887-4611
- Website
- KOHALACENTER.ORG
- Return prepared by
- VERITY CPAS
Mission
THE KOHALA CENTER IS AN INDEPENDENT COMMUNITY-BASED CENTER FOR RESEARCH, CONSERVATION, AND EDUCATION.
Program accomplishments
- THE FOUNDATION OF THE KOHALA CENTER'S (TKC'S) WORK IS TO BUILD HEALTHY PILINA (MEANINGFUL RELATIONSHIPS) THROUGH STEWARDSHIP AND EDUCATIONAL EXCHANGES WITH OUR UNIQUE ISLAND ECOSYSTEMS. BY TURNING ANCESTRAL KNOWLEDGE AND RESEARCH INTO DAILY PRACTICE, WE STRENGTHEN CONDITIONS FOR PILINA THAT RECONNECT US BACK TO OUR PLACE, WATER, FOOD, AND PEOPLE. OUR CURRENT FOCUS IS ON IMPROVING THE HEALTH OF FIVE SPECIFIC AND UNIQUE ECOSYSTEMS (THE PLACES OF INTERDEPENDENCE BETWEEN 'AINA AND KANAKA): 1) KOHALA MOUNTAIN'S NATIVE CLOUD FOREST, 2) THE AHUPUA'A OF KAWAIHAE, 3) THE HISTORIC HALA GROVE AT NIULIAI, KOHALA, 4) THE KULA LANDS AND AGROECOSYSTEMS OF NORTH HAWAI'I AND 5) THE CORAL AND MARINE ECOSYSTEMS OF KAHALU'U BAY. WE PROVIDE 'AINA-BASED FORESTRY, AGRICULTURE, WATERSHED, SEED, SOIL AND REEF HEALTH PROGRAMS THAT SUPPORT FAMILY, STUDENT, TEACHER, FARMER, WORKFORCE, BUSINESS, COOPERATIVE AND LEADERSHIP DEVELOPMENT.Expenses $2,407,954
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
- 99-0354676
- 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
- 2001
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C60)
- Assets (IRS master file)
- $7,337,193
- Income (IRS master file)
- $2,996,815
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,996,815 | $3,159,520 | $7,337,193 | IRS |
| 990 | June 2024 | $3,146,999 | $3,456,625 | $6,888,587 | XML |
| 990 | June 2023 | $4,442,958 | $4,516,944 | $7,674,563 | XML |
| 990 | June 2022 | $5,340,627 | $5,217,414 | $7,537,727 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 99-0354676).
Questions about THE KOHALA CENTER INC
- What is the EIN of THE KOHALA CENTER INC?
- The employer identification number (EIN) of THE KOHALA CENTER INC is 99-0354676.
- Is THE KOHALA CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to THE KOHALA CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE KOHALA CENTER INC 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 THE KOHALA CENTER INC 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 THE KOHALA CENTER INC 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 THE KOHALA CENTER INC?
- The 990 for the year ended June 30, 2025 names CHERYL KA'UHANE LUPENUI.
- Who are the officers and directors of THE KOHALA CENTER INC?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $129,600 (CHERYL KAUHANE LUPENUI, PRESIDENT/CEO).
- How much revenue does THE KOHALA CENTER INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,996,815, expenses of $3,159,520 and total assets of $7,337,193 at year end.
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