- Revenue 2024
- $193,904
- Expenses 2024
- $231,301
As filed
- Subsection
- 03
- NTEE code
- C34
- Classification
- 1000
- Street
- PO BOX 122
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
Primary exempt purpose
To hold and manage, as a public cultural reserve, land in Olowalu, Maui, to perpetuate the traditional and customary practices of Kanaka Maoli, the native people of the Hawaiian Islands, and promote opportunities to regain the spiritual connection with our ancestors through the practice of hanai'aina to ensure these beliefs and customs are passed down to future generations.
-
In 2024, Kipuka Olowalu engaged a total of 2050 volunteers in land restoration and environmental education programs. Participants included local and out-of-state schools, youth programs, corporate retreats, community members, and visitors. Activities included invasive plants removal, native species plantings, canoe crop cultivation, and stream habitat restoration work.
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.
-
Cole Kainoa Horcajo
President
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 3
-
Edwin R N Lindsey III
Vice President
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 3
-
Makayla Richmond
Secretary
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 1
-
Beverly Kurokawa
Treasurer
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 1
-
Lawrence Carnicelli
Director
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 0
-
Zachary LaPrade
Director
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 0
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
- $193,904
- Expenses
- $231,301
- Contributions
- $193,904
- Grants paid
- not reported
-
2023
- Revenue
- $125,889
- Expenses
- $191,169
- Contributions
- $125,889
- Grants paid
- not reported
-
2022
- Revenue
- $118,521
- Expenses
- $187,603
- Contributions
- $118,521
- Grants paid
- not reported
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
- $242,522
- Expenses
- $121,225
- Assets (EOY)
- $224,823
-
2020 · 990-EZ
- Revenue
- $118,913
- Expenses
- $15,387
- Assets (EOY)
- $103,526
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
-
$206,393
2024 SUBGRANT IN A GOVERNMENT GRANT AWARD WHERE THEY ARE BUILDING STRONG COMMUNITY STAKEHOLDERS HELPING US REDUCE LAND BASE POLLUTION TO THE BENEFIT OF THE REEFS.
-
$71,900
2023 SUBGRANT IN A GOVERNMENT GRANT AWARD WHERE THEY ARE BUILDING STRONG COMMUNITY STAKEHOLDERS HELPING US REDUCE LAND BASE POLLUTION TO THE BENEFIT OF THE REEFS.
-
$14,998
2024 CONSERVATION ACTIVITIES
-
$10,002
2023 CONSERVATION ACTIVITIES
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
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.