Form 990 for tax year 2024

Totals

Total revenue

$280,366

Total expenses

$225,061

Contributions and grants received

$279,126

Grants paid

$623

Program service revenue

$0

Investment income

$19

Other revenue

$1,221

Total assets, end of year

$119,691

Total liabilities, end of year

$28,244

Net assets or fund balances, end of year

$91,447

Program services expenses (Part IX)

$173,962

Management and general expenses

$41,739

Fundraising expenses

$9,360

Program service expenses (Part III)

$173,962

Program services were 77.3% 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.

Mission and programs · 2024

• NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS.

  Expenses $43,491 · Grants $623

• HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS.

  Expenses $43,491

• EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025.

  Expenses $43,490

• KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION.

  Expenses $43,490

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

Listed in Part VII

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

16 October 2025

IRS schema version

2024v5.0

Source object

202512989349300406

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.