- Revenue 2024
- $495,746
- Expenses 2024
- $400,132
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- S30
- Classification
- 1000
- Street
- PO BOX 896
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
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.
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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
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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
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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
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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.
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.
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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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $495,746
- Expenses
- $400,132
- Contributions
- $493,246
- Grants paid
- $0
-
2023
- Revenue
- $180,790
- Expenses
- $202,124
- Contributions
- $176,144
- Grants paid
- $0
-
2022
- Revenue
- $205,317
- Expenses
- $224,226
- Contributions
- $202,271
- 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
- $303,842
- Expenses
- $340,656
- Assets (EOY)
- $74,786
-
2020 · 990
- Revenue
- $371,988
- Expenses
- $260,388
- Assets (EOY)
- $111,600
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 2013
- Tax period
- 1 January 2013 to 31 December 2013
- Principal officer
-
David Fjuertes Exec Director
- Mailing address
- PO Box 896Kapaau HI 967550896
As filed, from the IRS e-Postcard file of 26 October 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
-
2024 EDUCATIONAL SUPPORT
-
2023 EDUCATIONAL SUPPORT
-
$15,000
2024 COMMUNITY DEVEL
-
2023 ENHANCE COMMUNITIES THROUGH EDUCATIONAL PROGRAMS FOR YOUTH AND ADULTS
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.