Civic Intelligence

Puuhonua O Wailupe

EIN 88-2844649 • Honolulu, HI

990-N CoverageNTEE A80

Profile

To Protect Iwi Kupuna (Kanaka Maoli Burials) from desecration. To perpetuate a living sanctuary, Pu'uhonua o Wailupe, for the stewardship and protection of iwi kupuna, cultural sites, natural resources, and traditional Hawaiian rights and practices.

PO Box 240454Honolulu, HI 96824

www.puuhonuaowailupe.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A80 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A80 • <$500k nonprofits • Source year 2025

Net Margin

53rd percentile

16%

Higher net margin than 53% of similar nonprofits.

NTEE A80 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE A80 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

$10,618

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$10,618

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue71st percentileNet Margin53rd percentile

Revenue

$68,062

No earlier filing loaded for comparison.

Expenses

$57,444

No earlier filing loaded for comparison.

Net Income

$10,618

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2025: $10,618Liabilities 2025: $0Net Assets 2025: $10,6182025

Highlighted filing

2025

Assets$10,618
Liabilities$0
Net Assets$10,618
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2025: $68,062Expenses 2025: $57,444Net Income 2025: $10,6182025

Highlighted filing

2025

Revenue$68,062
Expenses$57,444
Net Income$10,618
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,618
Liabilities
$0
Net assets
$10,618
Revenue
$68,062
Expenses
$57,444
Net income
$10,618
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.6$0.00$10.6$68.1$57.4$10.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 10, 2026
Return Version
2025v4.0
Gross Receipts
$68,062
Mission and Program Overview

Mission

To Protect Iwi Kupuna (Kanaka Maoli Burials) from desecration. To perpetuate a living sanctuary, Pu'uhonua o Wailupe, for the stewardship and protection of iwi kupuna, cultural sites, natural resources, and traditional Hawaiian rights and practices.

Program Services

DescriptionGrantsExpenses
Puuhonua o Wailupe provided cultural monitoring by trained iwi protectors during ground disturbance associated with repairs to the Auwai (ditch) along Wiliwilinui Ridge. Monitors ensured that nearby ancestral burial sites (iwi kupuna) were protected throughout the work by observing excavation activities, documenting site conditions, and ensuring that proper Hawaiian cultural protocols were followed. Cultural practitioners maintained a respectful presence on site, monitored for any potential impacts to burials, and helped ensure that the repair work was conducted in a manner that honored and safeguarded the resting places of Hawaiian ancestors.$0$54,615
These funds were used to pay required State of Hawaii General Excise Taxes (GET) associated with work related to the preservation and protection of iwi kupuna (ancient Hawaiian burials).$0$1,531
Supplies & Educational Materials:Funds were used to purchase supplies and educational materials to support community education about the work of Puuhonua o Wailupe and the importance of caring for our iwi kupuna. These materials supported community workdays at the Puuhonua where volunteers help plant and propagate native and endemic species, remove invasive plants, and malama this sacred place. Funding also helped support the compilation and preparation of a 300-page report documenting the cultural significance and preservation efforts of this site.$0$1,298
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike HikaleaPresidentPT$0--
Malia Marquez1st Vice PresidentPT$0--
Alfred Medeiros2nd Vice PresidentPT$0--
Kumella AiuSecretaryPT$0--
Melinda H Sonoda-PaleTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Puuhonua O Wailupe
EIN
88-2844649
Phone
8083722512
Address
PO Box 240454, Honolulu, HI 96824

Signing Officer

Name
Melinda Sonoda-Pale
Title
Treasurer
Phone
8083722512
Signed
2026-03-10
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Taxes:1531, Advertising:629, Supplies & Educational Materials:1298, Miscellaneous:416”

Raw XML Appendix158 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrintingPublicationsPostageAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Taxes:1531, Advertising:629, Supplies & Educational Materials:1298, Miscellaneous:416
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08083722512
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-10
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ReturnHeader/ReturnTs02026-03-10T09:32:53-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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