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Nonprofiteer
← KUMANO I KE ALA O MAKAWELI

Form 990 for tax year 2024

Filed by KUMANO I KE ALA O MAKAWELI.

Totals

Total revenue
$2,930,061
Total expenses
$2,232,658
Contributions and grants received
$2,500,168
Grants paid
$0
Program service revenue
$26,676
Investment income
$17,353
Other revenue
$385,864
Total assets, end of year
$3,066,486
Total liabilities, end of year
$370,995
Net assets or fund balances, end of year
$2,695,491
Program services expenses (Part IX)
$1,631,104
Management and general expenses
$430,747
Fundraising expenses
$170,807
Program service expenses (Part III)
$1,631,104

Program services were 73.1% 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.

  • 1e · Government grants (contributions)

    $720,179

  • 1f · All other contributions, gifts and grants

    $1,779,989

  • 2a · Program service revenue: TRAINING

    total $18,243 · related or exempt $18,243

  • 2b · Program service revenue: TOURS & VISITS

    total $8,433 · related or exempt $8,433

  • 3 · Investment income

    total $17,353 · excluded $17,353

  • 6a · Gross rents

    personal property $280

  • 6b · Less rental expenses

    personal property $0

  • 6c · Rental income or loss

    personal property $280

  • 6d · Net rental income or loss

    total $280 · excluded $280

  • 10a · Gross sales of inventory

    $494,285

  • 10b · Cost of goods sold

    $108,701

  • 10c · Net income from sales of inventory

    total $385,584 · related or exempt $385,584

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $106,933 · program services $53,467 · management and general $26,733 · fundraising $26,733

  • 7 · Other salaries and wages

    total $660,921 · program services $457,557 · management and general $135,539 · fundraising $67,825

  • 9 · Other employee benefits

    total $91,246 · program services $62,018 · management and general $18,983 · fundraising $10,245

  • 10 · Payroll taxes

    total $95,170 · program services $63,478 · management and general $20,081 · fundraising $11,611

  • 11b · Fees: legal

    total $4,110 · management and general $4,110

  • 11c · Fees: accounting

    total $1,090 · management and general $1,090

  • 11g · Fees: other

    total $454,157 · program services $375,649 · management and general $78,508

  • 13 · Office expenses

    total $21,102 · management and general $21,102

  • 16 · Occupancy

    total $141,933 · program services $94,669 · management and general $29,948 · fundraising $17,316

  • 17 · Travel

    total $14,985 · program services $14,985

  • 20 · Interest

    total $21,810 · management and general $21,810

  • 22 · Depreciation, depletion and amortization

    total $291,509 · program services $191,594 · management and general $64,871 · fundraising $35,044

  • 23 · Insurance

    total $16,666 · program services $11,116 · management and general $3,517 · fundraising $2,033

  • 24a · Other expenses: EQUIPMENT RENT AND MAIN

    total $135,163 · program services $135,163

  • 24b · Other expenses: SUPPLIES

    total $128,386 · program services $123,931 · management and general $4,455

  • 24c · Other expenses: SHIPPING

    total $33,818 · program services $33,818

  • 24d · Other expenses: OUTREACH AND APPRECIATI

    total $11,899 · program services $11,899

  • 24e · All other expenses

    total $1,760 · program services $1,760

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,309,993 · end of year $763,004

  • 2 · Savings and temporary cash investments

    beginning of year $5 · end of year $966,845

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

    $1,530,067

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

    $244,838

  • 10c · Land, buildings and equipment, net

    beginning of year $965,870 · end of year $1,285,229

  • 14 · Intangible assets

    beginning of year $51,140 · end of year $46,878

  • 15 · Other assets

    beginning of year $4,530 · end of year $4,530

  • 23 · Secured mortgages and notes payable

    beginning of year $333,450 · end of year $370,995

  • 27 · Net assets without donor restrictions

    beginning of year $570,178 · end of year $1,411,101

  • 28 · Net assets with donor restrictions

    beginning of year $1,427,910 · end of year $1,284,390

Mission and programs · 2024

Mission

NONE

Activities or mission (Part I)

TO SUPPORT AND PERPETUATE NATIVE HAWAIIAN LANGUAGE AND CULTURE THROUGH EDUCATION AND FISCAL SPONSORSHIP OF OTHER NATIVE HAWAIIAN PROJECTS AND ORGANIZATIONS.

  • THE ORGANIZATION HAS ENGAGED THOUSANDS OF LOCAL K-12 YOUTH IN AINA-BASED HANDS-ON LEARNING EXPERIENCES ON THE FARM. SERVED 3,000 YOUTH IN 2025.THROUGH OUR STEWARDSHIP AND COMMUNITY ENGAGEMENT PROGRAMS, WE WORK TO PROTECT AND REVITALIZE NATIVE HAWAIIAN FOOD PRACTICES WHILE ENSURING ACCESS TO STAPLE FOODS LIKE KALO FOR FUTURE GENERATIONS. WE PROCESSED 75,000 POUNDS OF LOCALLY GROWN KALO IN 2025.THE ORGANIZATION HAS COME TO STEWARD OVER 100 ACRES OF TRADITIONAL AGRICULTURAL LAND, REVITALIZING TRADITIONAL HAWAIIAN PRACTICES LIKE KALO FARMING TO PROMOTE FOOD SOVEREIGNTY AND SUSTAINABILITY.

    Expenses $1,631,104 · Revenue $412,260

As filed on the 2024 return.

Listed in Part VII

  • Tori Kagawa

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Luke Kahawai

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Tryson Tango

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Adam Jaramillo

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Kaina Makua

    EXECUTIVE DIRECTOR

    Total calculated
    $100,617
    From this org
    $93,846
    From related orgs
    $0
    Other
    $6,771
    Hours/week
    40

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
11 May 2026
IRS schema version
2024v5.5
Source object
202601329349307630

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