LIVING PONO PROJECT

As filed

Subsection

03

NTEE code

P20

Classification

1000

Street

2465 WAIPUA ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

• Kupaaina Explorations Program: This progam allows sudents to participate in cultural activities outside of the school setting. We assist students in developing cultural values and awareness of Hawaiian culture. Cultural activities include traditional Hawaiian chants, crafts, native plant uses, wayfinding and navigation, paddling, legends, kui kalo and many more activities. This program explores the importance of the Ahupuaa system; sustainability, kuleana, and how this system can be modeled today.

  Expenses $10,483 · Revenue $7,567

• Living Pono Plantation: The purpose for establishing the Living Pono Plantation is three fold: First, we seek to employ adults with disabilities within the Green Industry at a fair wage while providing them a unique opportunity to learn and gain life skills through a positive and fun alternative work experience. Secondly, by integratiing several sustainable agricultural practices, we will be providing Hawaii consumers with several alternatives to conventionally grown crops from teh mainland as well as healing our aina. Lastly, this system can be an invaluble teaching tool for students to learn about sustainability, a modern working ahupuaa, and to develop a curriculum that is relevant to real world applications.

  Expenses $747,959 · Revenue $495,667

• Puu Kukui Watershed Preserve: Provides employment to vulnerable populations and education opportunities based in cultural stewardship and watershed protection. These programs demonstrate the connectivity between the natural world and the Hawaiian perspective of alohaaina (ove and stewardship for land). Puu Kukui Watershed Preserve is an excellent resource for environmental education and provides a multitude of hands on learning spaces where humana (learners) can see, touch, and be emersed in ecosystem processes first hand. This intac ahupuaa and larger moku complex showcases the dynamic interactions of different ecosystems within ahupuaa, as well as potential impacts that global warming may have on a community.

  Expenses $1,119,160 · Revenue $1,215,108

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

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. Earlier years are each on their own filing page.

Filings

• 2024

  Revenue

  $1,718,341

  Expenses

  $1,877,602

  Contributions

  $1,718,341

  Grants paid

  $0

• 2023

  Revenue

  $2,388,927

  Expenses

  $1,893,785

  Contributions

  $2,381,935

  Grants paid

  $0

• 2022

  Revenue

  $1,769,389

  Expenses

  $2,318,047

  Contributions

  $1,762,056

  Grants paid

  $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $1,837,473

  Expenses

  $2,043,967

  Assets (EOY)

  $1,292,379

• 2020 · 990

  Revenue

  $1,472,078

  Expenses

  $720,745

  Assets (EOY)

  $1,229,296

• 2019 · 990

  Revenue

  $566,135

  Expenses

  $138,214

  Assets (EOY)

  $447,963

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2018

Tax period

1 January 2018 to 31 December 2018

Principal officer

Mercer Vicens

Mailing address

2465 Waipua StPaia HI 96779

Website

www.livingponoproject.org

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

• NATIONAL PHILANTHROPIC TR

  $55,000

  2023 · HEALTH

• KAPALUA RESORT ASSOCIATION

  $50,000

  2023 · WATERSHED PRESERVE

• REDF

  $40,000

  2025 · ACCELERATOR GRANT

• MAUI FOOD BANK INC

  $25,000

  2024 · REFRIGERATION

• FIDELITY INVESTMENTS CHARITABLE GIFT FUND

  $10,500

  2023 · For grant recipient's exempt purposes

• NATIONAL PHILANTHROPIC TR

  $10,000

  2022 · CULTURE & ARTS

• FIDELITY INVESTMENTS CHARITABLE GIFT FUND

  $10,000

  2022 · For grant recipient's exempt purposes

• NDN COLLECTIVE INC

  $10,000

  2024 · PRESIDENT'S PARTNERSHIP FUND - PROJECT SUPPORT

• KA ANAPALI OCEAN RESORT CHARITABLE TRUST

  $10,000

  2023 · IMPROVING THE WELFARE OF THE COMMUNITY OF HAWAII.

• AMERICAN ONLINE GIVING FOUNDATION INC

  $9,875

  2023 · GENERAL SUPPORT

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files