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MAKANA O KE AKUA INC

EIN 51-0480712 KAPOLEI, HI

Largest nonprofits in Hawaii

Revenue 2024
$1,653,747
Expenses 2024
$1,690,283

Program services were 94.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
F20
Classification
1000
Street
92-365 MALAHUNA PL

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

Mission

OUR MISSION IS TO PROVIDE A STRUCTURED, CLEAN AND SOBER LIVING ENVIRONMENT FOR MEN WHO WANT TO MAKE A POSITIVE CHANGE WITH THEIR LIVES. RECONNECT, REUNITE, AND RESTORE MEN BACK TO THEIR COMMUNITIES, WORKFORCE, AND MOST OF ALL BACK TO THEIR FAMILIES. PROVIDE TRANSITIONAL HOUSING FOR MEN IN RECOVERY BY OFFERING A STRUCTURED, CLEAN, AND SOBER LIVING ENVIRONMENT FOR MEN WHO WANT TO MAKE A POSITIVE CHANGE WITH THEIR LIVES.

Activities or mission (Part I)

OUR VISION IS TO RECONNECT, REUNITE, AND RESTORE MEN BACK TO THEIR COMMUNITIES, WORKFORCE, AND MOST OF ALL BACK TO THEIR FAMILIES.

  • MAKANA O KE AKUA (MOKA) HAS BEEN PROVIDING CLEAN AND SOBER STRUCTURED LIVING FOR OVER 19 YEARS IN THE STATE OF HAWAII. MOKA WORKS WITH AN ARRAY OF ORGANIZATIONS AND BUSINESSES THAT IT PARTNERS AND COLLABORATES WITH IN ORDER TO PROVIDE THE BEST POSSIBLE SERVICE. FOUNDING DIRECTOR, JOHN L. DUDOIT, JR OPENED MOKA'S FIRST TRANSITIONAL HOME TO HELP RECOVERING SUBSTANCE ABUSE OFFENDERS MAINTAIN A CLEAN AND SOBER LIFESTYLE. DESIGNED AROUND THE CONCEPT OF OHANA (FAMILY) MOKA'S HOMES PROVIDE A SAFE AND NURTURING ENVIRONMENT FOR CHANGE. OUR GOAL IS TO TEACH RESPONSIBILITY, INDEPENDENCE, AND ACCOUNTABILITY. SERVING MEN IN RECOVERY IS OUR PASSION. RESTORING FAMILIES IS OUR PURPOSE. WE ARE MAKANA O KE AKUA A GIFT OF GOD.

    Expenses $1,594,771 · Grants $216 · Revenue $468,401

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

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.

  • John Dudoit Jr

    PRESIDENT &

    Total calculated
    $74,188
    From this org
    $74,188
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Keoki Dudoit

    SECRETARY

    Total calculated
    $60,400
    From this org
    $60,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Harold Aldridge

    VICE CHAIR

    Total calculated
    $14,544
    From this org
    $14,544
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Randell Tolentino

    TREASURER

    Total calculated
    $3,141
    From this org
    $3,141
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • David Kane

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Iwalani McBrayer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Pikake Quebatay

    DIRECTOR

    Total calculated
    $3,500
    From this org
    $3,500
    From related orgs
    $0
    Other
    $0
    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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,653,747
    Expenses
    $1,690,283
    Contributions
    $1,184,778
    Grants paid
    $216
  • 2023
    Revenue
    $1,638,687
    Expenses
    $1,458,634
    Contributions
    $1,087,453
    Grants paid
    $2,230
  • 2022
    Revenue
    $969,915
    Expenses
    $1,016,756
    Contributions
    $434,938
    Grants paid
    $288

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
    $949,821
    Expenses
    $975,957
    Assets (EOY)
    $113,394

  • 2020 · 990

    Revenue
    $953,130
    Expenses
    $1,033,396
    Assets (EOY)
    $124,990

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.

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

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2019, reinstated 15 May 2019.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.