Skip to content
Nonprofiteer
← All organizations

HUI O KUAPA

EIN 99-0271743 KAUNAKAKAI, HI

Revenue 2024
$181,430
Expenses 2024
$136,059

Program services were 54.9% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A99
Classification
2000
Street
99205 KAMEHAMEHA HWY

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).

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.

  • Guy Hanohano Naehu

    Board President, Program Field Specialist

    Total calculated
    $31,470
    Compensation
    $30,300
    Benefit plans
    $1,170
    Expense account
    not reported
    Hours/week
    19

  • Tanya Maile Naehu

    Board Vice President, Program Director

    Total calculated
    $3,000
    Compensation
    $3,000
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    19

  • Joseph Farber

    Administrator, Board Treasurer

    Total calculated
    $22,880
    Compensation
    $22,880
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    19

  • Sebastian Kahale Ramos

    Independent Contractor, Video, film and music producer

    Total calculated
    $6,915
    Compensation
    $6,915
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    8

  • Sonja Angst

    Independent Contractor, Web Master, social media

    Total calculated
    $575
    Compensation
    $575
    Benefit plans
    not reported
    Expense account
    not reported
    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 — 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
    $181,430
    Expenses
    $136,059
    Contributions
    $180,607
    Grants paid
    $0
  • 2023
    Revenue
    $172,156
    Expenses
    $84,209
    Contributions
    $168,965
    Grants paid
    $0
  • 2022
    Revenue
    $77,092
    Expenses
    $68,974
    Contributions
    $75,827
    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.

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 2014, reinstated 15 May 2014.

Publication 78

Listed as of 10 September 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.