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Nonprofiteer
← KAHUA PAA MUA INC

Form 990 for tax year 2024

Filed by KAHUA PAA MUA INC.

Totals

Total revenue
$495,746
Total expenses
$400,132
Contributions and grants received
$493,246
Grants paid
$0
Program service revenue
$2,500
Investment income
$0
Other revenue
$0
Total assets, end of year
$95,614
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$95,614
Program services expenses (Part IX)
$400,132
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$400,132

Program services were 100.0% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $200,000

  • 1f · All other contributions, gifts and grants

    $293,246

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: KS staff -Personnel fingerprinting

    total $2,500 · related or exempt $2,500 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $41,190 · program services $41,190 · management and general $0 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $20,977 · program services $20,977 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $29,338 · program services $29,338 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $14,636 · program services $14,636 · management and general $0 · fundraising $0

  • 11a · Fees: management

    total $136,035 · program services $136,035 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $15,000 · program services $15,000 · management and general $0 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $2,830 · program services $2,830 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $3,997 · program services $3,997 · management and general $0 · fundraising $0

  • 14 · Information technology

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $3,850 · program services $3,850 · management and general $0 · fundraising $0

  • 17 · Travel

    total $24,433 · program services $24,433 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $10,137 · program services $10,137 · management and general $0 · fundraising $0

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $1,014 · program services $1,014 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $96,695 · program services $96,695 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    end of year $95,614

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $0 · end of year $95,614

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

To enhance communities through Agriculture, economic development, conservation practices, preservation of land. and education for youth and adults.

Activities or mission (Part I)

Mission is to enhance communities through economic, conservation, preservation, social and educational programs in Agriculture.

  • STATE OF HAWAII GRANTS IN AID Professional Development of Agriculture, Food and Natural Resource instructors though the Department of Education, State of Hawaii. Staff of Grant Adm. Director of Programs, Professional Development Coordinator, and Fiscal Mgmt Coordinator along with 8 Master Teachers in the fields of Agriculture, Food, Natural Science and Professional Development worked together with 23 Dept of Education Schools across the State of Hawaii on each of the 5 major islands. Kauai High School, Molokai High School, Maui High and Lahainaluna (2- Maui), Hilo High, Kau High, Keaau High, Kealakehe High, and Kohala High (5 on Hawaii Island) and 14 Oahu schools. Each School develops leadership and entrepreneurial skills through their existing or start up of FFA (Future Farmers of America) programs. 25 teachers and staff attended a professional development session by traveling to Hawaii Island. They were able to visit Kawamata Farms - largest commercial tomato operation using trellis growing in controlled hydroponic greenhouse methods. Hawaii Farms - 3rd generation farmers doing commercial greenhouse operations of Keiki Cukes in 90% less water use, non-GMO, and food safety compliance setting. Parker Ranch Cattle Co. 53,000 acres using practices in forestry management, committed to environmental stewardship and the largest cattle producer in Hawaii. On Oahu, 25 teachers visited Kuilima Farms - 468 acres includes 34 community garden plots in production. They do educational Agri tours in fresh farm produce, diversified orchards, native medicinal plants and hydroponic greenhouses for crop production. Kokua Hawaii Foundation does environmental education in an outdoor learning lab on 7 acres. Reduce, reuse, recycle concept of food production. Hawaiian Earth Recycling - operates approximate 140,000 tons of green waste, food scraps, and wood into compost for soil enhancement. Each school was given $2,000 in supplies funds to further their school's SAE (Supervised Agriculture Experience). Examples: swine production, Herb-enhanced Sea Salt, Effective Microorganism Amendments, Snack Garden Veggies, Egg production, Monocarpic crops, medicinal and botanical dyes. Additional projects are: Aquaponic lettuce, Robotics managed produce, Microgreens in vertical ebb and flow system, Citrus grafting, Agriscience on raised beds, permaculture and Natural farming methodology

    Expenses $200,000 · Grants $200,000

  • KAMEHAMEHA SCHOOLS KAIAULU - Ulu Hou III and Ulu Mau programs Kamehameha Schools Ulu Hou programs and Ulu Mau Summer Boost programs. During the DOE school year, we work with 4 High Schools which have the FFA program. Each school is assigned a team of Kumu (teacher), Kupunas (2 elders) and Haumana (4 students.) At the initial Strategic planning weekend in Kohala, teams (35 in group) used their time to organize a SAE project for their school and attend a traditional Hi'U Wai ceremony with a cultural specialist. Breakout sessions by each school, Kohala High, Kau High, Keaau High and Hilo High were all participants from Hawaii Island. SAE projects: Kohala fed the student body (300) laulau made from raising kalo and harvesting the leaves to wrap pork from their farm Kau High raised pigs and processed into Imu to provide community meal. Hilo High raised pigs for smoked meat fundraiser, and Keaau developed a weekly Farmers Market at their school - selling their value added canned and pickled produce from their garden. They also provided fresh vegetables for the community. The Ulu Mau Summer Boost was the first year working with haumana (students) ages 8 yrs to 10 yrs. Scheduled was five days a week (6hr days) for 4 weeks during summer break. Daily activities were Learning Hawaiian oli and protocols. Each day, a session on Mo 'olelo story telling on Hawaiian history of Kohala origins - the history of the making of the King Kamehameha for appreciation of their ancestors and the ahupua's they were raised in this place. Crop and animal production as part of their activities as were learning culinary skills (preparation of their noon meal) and leathermaking skills - each made a leather belt using leather tools and stamps. They went on Hua ka,i to the Kamehameha Statue and Pu ukohola Historical park to offer Ho'okupu and Oli. They also traveled to Hilo - Imiola Astronomy Center and viewed a planetarium "One Sky Project" an international collaboration on understanding cultural and indigenous astronomy. Ended program with a Ho'oike with Imu ceremony and food.

    Expenses $115,000 · Grants $115,000

  • DORRANCE FOUNDATION Funds were used for farm labor - daily maintenance and labor for developing farm crops and animal production areas. We have a swine management program using AI (artificial insemination) Breeding methods. A Litter is usually born twice a year and must be cared for at birth to weaning. Some are held in pens to market size and used for multiple IMU or feeding community projects. KPM also raise crop production for food: eggplant, taro, squash, bananas, bok choy, green onions, sweet potato, etc - for our farm to table meals. KPM has hosted groups that schedule yearly school visits for educational purposes and give students hands on experiences with the aina. We average at least 1-2 monthly visits and have hosted approximately 1,000+ students - elementary, intermediate and high school, universities, government and other non profit groups, church groups, volunteer service community members and army soldiers this past year. Parttime labor for the maintenance of crops and animals are an important expense to upkeep our KAPA Learning Lab.

    Expenses $35,000 · Grants $35,000

  • Other Program Services Malama Aina Garden Boxes. KPM contracted to install 75 4x4 Garden Boxes with soil enhanced with Natural Farming inputs, irrigation mist system, and starter seedlings in each box for 23 community, schools, nonprofit organizations, etc throughout Hawaii Island. BEHawaii, Lei Poinaole project, as a Floriculture cultivation Grower role to Design, maintain, and share as a propagator of Hawaiian Lei making floral and fauna (greenery) to promote floriculture.

    Expenses $50,132 · Grants $145,746

As filed on the 2024 return.

Listed in Part VII

  • David Fuertes

    Mr

    Total calculated
    $37,567
    From this org
    $30,990
    From related orgs
    $6,577
    Other
    $0
    Hours/week
    20
  • Carol Fuertes

    Mrs

    Total calculated
    $24,600
    From this org
    $10,200
    From related orgs
    $14,400
    Other
    $0
    Hours/week
    20
  • John Hirota

    Mr

    Total calculated
    $0
    Hours/week
    2
  • Alexa Tim

    Ms

    Total calculated
    $0
    Hours/week
    2
  • Chasidie Keyes

    Mrs

    Total calculated
    $0
    Hours/week
    2
  • David Shiigi

    Mr

    Total calculated
    $0
    Hours/week
    2
  • Wilfred Sugiyama

    Mr

    Total calculated
    $0
    Hours/week
    2

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
13 March 2025
IRS schema version
2024v5.0
Source object
202520779349300717

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