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Nonprofiteer
← NA AIKANE O MAUI

Form 990 for tax year 2024

Filed by NA AIKANE O MAUI.

Totals

Total revenue
$11,124,150
Total expenses
$5,703,136
Contributions and grants received
$292,550
Grants paid
$0
Program service revenue
$10,831,600
Investment income
$0
Other revenue
$0
Total assets, end of year
$6,436,486
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$6,436,486
Program services expenses (Part IX)
$5,635,293
Management and general expenses
$65,474
Fundraising expenses
$2,369
Program service expenses (Part III)
$5,635,293

Program services were 98.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $292,550

  • 2a · Program service revenue: CULTURAL MONITORING

    total $10,831,600 · related or exempt $10,831,600

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $5,340,063 · program services $5,340,063

  • 9 · Other employee benefits

    total $10,632 · program services $10,632

  • 11c · Fees: accounting

    total $9,843 · management and general $9,843

  • 11g · Fees: other

    total $11,789 · program services $11,789

  • 13 · Office expenses

    total $37,240 · program services $35,128 · management and general $2,112

  • 14 · Information technology

    total $964 · program services $964

  • 16 · Occupancy

    total $48,414 · management and general $48,414

  • 22 · Depreciation, depletion and amortization

    total $39,031 · program services $37,031 · management and general $2,000

  • 23 · Insurance

    total $3,726 · program services $3,726

  • 24a · Other expenses: RENTAL EQUIPMENT

    total $36,529 · program services $36,529

  • 24b · Other expenses: MEALS-EMPLOYEES

    total $35,837 · program services $34,399 · management and general $1,438

  • 24c · Other expenses: REPAIRS

    total $32,172 · program services $32,172

  • 24d · Other expenses: TRAVEL

    total $24,413 · program services $23,931 · management and general $482

  • 24e · All other expenses

    total $72,483 · program services $68,929 · management and general $1,185 · fundraising $2,369

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $851,839 · end of year $6,227,686

  • 10a · Land, buildings and equipment: cost or other basis

    $254,234

  • 10b · Land, buildings and equipment: accumulated depreciation

    $45,434

  • 10c · Land, buildings and equipment, net

    beginning of year $163,633 · end of year $208,800

  • 27 · Net assets without donor restrictions

    beginning of year $1,015,472 · end of year $6,436,486

Mission and programs · 2024

Mission

NA 'AIKANE O MAUI INC. MISSION IS FOCUSED ON PRESERVING AND PROMOTING HAWAIIAN CULTURE AND SUPPORTING THE LOCAL COMMUNITY THROUGH THE FOLLOWING AIMS: 1. SERVE AS A CULTURAL CENTER FOR THE COMMUNITY TO LEARN ABOUT HAWAII AND PACIFIC NATIONS' PAST, PRESENT AND FUTURE. 2. PROVIDE EDUCATIONAL PROGRAMS AND CULTURAL RESOURCES TO THE COMMUNITY. 3. LEAD RECOVERY AND RELIEF EFFORTS FOR AFFECTED LAHAINA RESIDENTS IN RESPONSE TO AUGUST 8, 2023 MAUI WILDFIRES WHICH DESTROYED THE TOWN OF LAHAINA IN MAUI, HAWAII. 4. PRESERVE AND SHARE HAWAIIAN HISTORY, ARTIFACTS, AND CULTURAL KNOWLEDGE. 5. ACT AS RESARCH HUB AND ACTION BASE TO SERVE THE PEOPLE OF HAWAII. 6. FOSTER CULTURAL, ECONOMIC AND COMMUNITY DEVELOPMENT FOR NATIVE HAWAIIANS.

  • ON AUGUST 8, 2023, WILDFIRES BURNED LAHAINA TOWN TO THE GROUND KILLING OVER 100 AND DESTROYING OVER 2,220 SRUCTURES INCLUDING HOMES, COMMERCIAL BUIDINGS AND HISTORIC LANDMARKS. AMONG THE STRUCTURES LOST WAS THE NA 'AIKANE O MAUI INC. CULTURAL CENTER WHICH HELD PRICELESS ARTIFACTS FROM ANCIENT HAWAII. IN RESPONSE TO DISASTER, NA 'AIKANE O MAUI INC. COLLABORATED WITH COMMUNITY MEMBERS TO SETUP A RELIEF HUB WITHIN 2 DAYS OF THE DISASTER TO DISTRIBUTE DONATED FOOD, CLOTHING, HYGIENE PRODUCTS AND OTHER NECESSITIES TO VICTIMS WHO LOST HOMES AND BUSINESSES.

    Expenses $18,891 · Grants $60,000 · Revenue $292,550

  • IN 2024, NA AIKANE'O MAUI, INC. CONTINUED THE CULTURAL MONITORING WORK STARTED IN 2023 ON REMAINING LAHAINA PARCELS AND WAS EXPANDED TO PARCELS IN KULA AND OLINDA DESTROYED BY MAUI FIRES OF 8/8/23. THE ENTITY PROVIDED UP TO 30 CULTURAL OBSERVERS DAILY FOR MONITORING FIELD ACTIVITIES WHO ARE LOCALLY KNOWLEDGEABLE TO RECOGNIZE SITES AND OBJECTS OF IMPORTANCE TO TRADITIONAL HAWAIIAN HISTORY, CULTURE, PRACTICE AND PROCTOCOLS. THESE ACTIVITIES WERE TO PROVIDE RELEVANT INFORMATION TO FEDERAL AND STATE AGENCIES TO PREVEENT DAMAGES TO CULTURAL RESOURCES RESULTING FROM SITE ASSESSEMENT AND DEBRIS REMOVAL. UPON DISCOVERY OF A CULTURAL RESOURCE ON A PARCEL, CULTURAL OBSERVERS NOTIFIED PRINCIPAL INVESTIGATORS FOR FURTHER ACTION. THE OBJECTIVE OF WORK PERFOMED WAS FOR COMPLIANCE WITH VARIOUS FEDERAL AND HAWAII LAWS PERTAINING TO PROTECTION OF CULTURAL RESOURCES, CULTURAL ITEMS, AND OTHER ENVIRONMENTAL RESOURCES RELEVANT TO CULTURAL RESOURCES PROTECTION AND MANAGEMENT.

    Expenses $5,579,371

  • SEE 2ND EXEMPT PURPOSE ACCOMPLISHMENT

    Expenses $37,031

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jonah K Kapu

    PRESIDENT

    Total calculated
    $105,000
    From this org
    $105,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Rochelle U Kapu

    VICE PRESIDE

    Total calculated
    $105,000
    From this org
    $105,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Linda Magalianes

    SECRETARY

    Total calculated
    $0
    Hours/week
    15

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.0
Source object
202513219349328251

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