Civic Intelligence

Hoa Aina O Makaha

990 • Fiscal year 2025 • EIN 99-0292820

Jul 01, 2024 to Jun 30, 2025 • Filed on Feb 19, 2026

84-766 Lahaina StreetWaianae, HI 96792-1837

(808) 695-8978

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.00x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$77,375

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

51st percentile

5.9%

Faster revenue growth than 51% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$560,037

Up $66,822 (+14%) from 2024

Net Assets

Up

$560,037

Up $66,822 (+14%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$588,030

Up $32,846 (+5.9%) from 2024

Expenses

Down

$512,740

Down $15,778 (-3.0%) from 2024

Net Income

Up

$75,290

Up $48,624 (+182%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $251,272Liabilities 2011: $0Net Assets 2011: $251,2722011Assets 2012: $318,712Liabilities 2012: $0Net Assets 2012: $318,7122012Assets 2013: $365,677Liabilities 2013: $0Net Assets 2013: $365,6772013Assets 2014: $393,643Liabilities 2014: $0Net Assets 2014: $393,6432014Assets 2015: $372,938Liabilities 2015: $100,000Net Assets 2015: $272,9382015Assets 2016: $375,765Liabilities 2016: $0Net Assets 2016: $375,7652016Assets 2017: $317,159Liabilities 2017: $0Net Assets 2017: $317,1592017Assets 2018: $312,234Liabilities 2018: $0Net Assets 2018: $312,2342018Assets 2019: $357,667Liabilities 2019: $0Net Assets 2019: $357,6672019Assets 2020: $339,297Liabilities 2020: $0Net Assets 2020: $339,2972020Assets 2021: $371,910Liabilities 2021: $0Net Assets 2021: $371,9102021Assets 2022: $411,261Liabilities 2022: $0Net Assets 2022: $411,2612022Assets 2023: $438,765Liabilities 2023: $0Net Assets 2023: $438,7652023Assets 2024: $493,215Liabilities 2024: $0Net Assets 2024: $493,2152024Assets 2025: $560,037Liabilities 2025: $0Net Assets 2025: $560,0372025

Highlighted filing

2025

Assets$560,037
Liabilities$0
Net Assets$560,037

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $401,004Expenses 2011: $347,583Net Income 2011: $53,4212011Revenue 2012: $199,778Expenses 2012: $190,513Net Income 2012: $9,2652012Revenue 2013: $426,383Expenses 2013: $379,418Net Income 2013: $46,9652013Revenue 2014: $296,848Expenses 2014: $268,882Net Income 2014: $27,9662014Revenue 2015: $272,950Expenses 2015: $293,655Net Income 2015: -$20,7052015Revenue 2016: $226,598Expenses 2016: $223,771Net Income 2016: $2,8272016Revenue 2017: $304,508Expenses 2017: $363,114Net Income 2017: -$58,6062017Revenue 2018: $283,061Expenses 2018: $287,986Net Income 2018: -$4,9252018Revenue 2019: $302,359Expenses 2019: $259,505Net Income 2019: $42,8542019Revenue 2020: $367,096Expenses 2020: $385,464Net Income 2020: -$18,3682020Revenue 2021: $389,335Expenses 2021: $291,778Net Income 2021: $97,5572021Revenue 2022: $374,225Expenses 2022: $334,874Net Income 2022: $39,3512022Revenue 2023: $455,370Expenses 2023: $427,866Net Income 2023: $27,5042023Revenue 2024: $555,184Expenses 2024: $528,518Net Income 2024: $26,6662024Revenue 2025: $588,030Expenses 2025: $512,740Net Income 2025: $75,2902025

Highlighted filing

2025

Revenue$588,030
Expenses$512,740
Net Income$75,290
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 19, 2026
Return Version
2024v5.0
Gross Receipts
$612,640
Mission and Program Overview

Mission

Hoa aina o makaha (land of makaha shared in friendship) is more than a destination farm or nonprofit organization. The embrace of a sanctuary is felt by whoever enters the gates and a sense of belonging usually follows. Once a barren piece of land from the past and now a thriving educational resource center, hoa aina o makaha has been a village commitment since the beginning. Our mission focuses on community self-reliance, supporting family, and peace-making on the waianae coast.

Hoa aina o makaha's mission focuses on community self-reliance, supporting family, and peace-making on the waianae coast.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$459,610$560,037▲ $100,427
Accounts Receivable$33,605--
Total Assets$493,215$560,037▲ $66,822
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$295,982$346,413▲ $50,431
Net Assets With Donor Restrictions$197,233$213,624▲ $16,391
Total Net Assets Fund Balance$493,215$560,037▲ $66,822
Total Liabilities and Net Assets / Fund Balance$493,215$560,037▲ $66,822
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chelsey JayExecutive DiFT$74,317$3,058$77,375

Board Members and Trustees

NameTitle
Kelsey ThornberryPresident Si
Ai TanakaPresident to
Alicia HigaDirector
Chris PokipalaDirector
Jesse Mikasobe-kealiinohomokuDirector
Saleem BelbahriDirector Sin
Kay FukudaTreasurer Si
Revenue and Support

Revenue Composition

Contributions and Grants
$459,474
Program Service Revenue
$84,752
Investment Income
$1,806
Other Revenue
$41,998
All Other Contributions
$447,474
Change in Net Assets
$75,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$396,795
Other Expenses$109,665
Grants and Similar Amounts Paid$6,280
Total Fundraising Expense$2,545
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,578--$206,578
Current Officers, Directors, Trustees, and Key Employees$26,011$48,306-$74,317
Other Employee Benefits$52,082$10,246-$62,328
Payroll Taxes$40,952$8,058-$49,010
Fees for Services Other$18,491$30,157-$48,648
Occupancy$4,379$14,683-$19,062
Grants to Domestic Orgs$6,280--$6,280
Office Expenses$3,370$2,749-$6,119
Insurance-$4,676-$4,676
Pension Plan Contributions$3,814$748-$4,562
Other Expenses$1,738$7,057$2,545$1,738
Conferences and Meetings$116--$116
Total Functional Expenses$383,515$126,680$2,545$512,740
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hawaii Community Foundation---$6,280
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,556
Fundraising Direct Expenses$24,610
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$56,556$56,556$24,610$31,946
Total Events$56,556$56,556$24,610$31,946
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the tax return is sent to the board of directors prior to filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 19

Documents made available upon request.

Filing and Contact Details

Filer

Filer Name
Hoa Aina O Makaha
EIN
99-0292820
Phone
8086958978
Address
84-766 LAHAINA STREET, WAIANAE, HI 96792-1837

Signing Officer

Name
Kelsey Thornberry
Title
President Since 7/25
Phone
8086958978
Signed
2026-02-19

Organization Details

Principal Officer
Chelsey Jay
Formed
1990
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
700

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Trevor Kaiama
Phone
8085221042
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Hoa aina o makaha (land of makaha shared in friendship) is more than a destination farm or nonprofit organization. The embrace of a sanctuary is felt by whoever enters the gates and a sense of belonging usually follows. Once a barren piece of land from the past and now a thriving educational resource center, hoa aina o makaha has been a village commitment since the beginning. Our mission focuses on community self-reliance, supporting family, and peace-making on the waianae coast.

Form 990, Page 2, Part III, Line 4A

Na keiki o ka'aina (children of the land) - is the core program of the organization, its principles are based on the traditional hawaiian values of malama aina: caring for the land and each other. Resources and practical hands-on activities enhancing classroom lesson plans are offered as curriculum. This program has inspired thousands of makaha elementary students for over 30 years and has also been used as a template for the farm to school garden initiative popularized 20 years later by several nonprofit organizations throughout hawaii. Ke ala (the way) - the learning center was established in 1996 as an extension of the na keiki o ka 'aina program to visiting schools. Ke ala is a classroom without walls holding space for over 4,000 students every year. A delicate relationship between humans and the environment is observed by both private and public schools all over oahu when they learn how to respect the land through hands-on activities at the farm. The curriculum highlights three subjects: animal + plant care, cultural history of the hawaiian islands, and environmental science solutions. U-pick (farm to basket experience) - growing your own food became a popular topic in 2020 when the world was on lockdown. The farms small yet mighty staff cultivated and sold 400 lbs of produce every week for one year to sustain waianae coast comprehensive health centers keiki pantry program. This emergency distribution of food stopped at the end of may 2021 as the farm transitioned into their third successful u-pick experience. A total of eight donation-based educational events took place within its pilot year of operating. Guests are welcome to harvest from designated fields, assist farmers with planting, learn health benefits/recipes of whatever is in their baskets, and take starters home for their gardens. Places (placed-based learning and comminuty engagement in school) and pals (placed-based afterschool literacy support) programs - the waianae community holds an incredible wealth of spiritual, cultural, and intellectual capital. When students, through the guidance and support of community mentors, are connected to that wealth including its histories, strengths, and challenges they learn to love their place and their people. And when people love something, they are more likely to take care of it. This is the traditional hawaiian value known as aloha `aina, meaning love for the land and its people. It is a practice that utilizes the skills and talents of the entire community, all responsibly working together in harmony, with a commitment for the present and a heart for the generations yet to come.

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IRS990/Desc0NA KEIKI O KA'AINA (CHILDREN OF THE LAND) - IS THE CORE PROGRAM OF THE ORGANIZATION, ITS PRINCIPLES ARE BASED ON THE TRADITIONAL HAWAIIAN VALUES OF MALAMA AINA: CARING FOR THE LAND AND EACH OTHER. RESOURCES AND PRACTICAL HANDS-ON ACTIVITIES ENHANCING CLASSROOM LESSON PLANS ARE OFFERED AS CURRICULUM. THIS PROGRAM HAS INSPIRED THOUSANDS OF MAKAHA ELEMENTARY STUDENTS FOR OVER 30 YEARS AND HAS ALSO BEEN USED AS A TEMPLATE FOR THE FARM TO SCHOOL GARDEN INITIATIVE POPULARIZED 20 YEARS LATER BY SEVERAL NONPROFIT ORGANIZATIONS THROUGHOUT HAWAII. KE ALA (THE WAY) - THE LEARNING CENTER WAS ESTABLISHED IN 1996 AS AN EXTENSION OF THE NA KEIKI O KA 'AINA PROGRAM TO VISITING SCHOOLS. KE ALA IS A CLASSROOM WITHOUT WALLS HOLDING SPACE FOR OVER 4,000 STUDENTS EVERY YEAR. A DELICATE RELATIONSHIP BETWEEN HUMANS AND THE ENVIRONMENT IS OBSERVED BY BOTH PRIVATE AND PUBLIC SCHOOLS ALL OVER OAHU WHEN THEY LEARN HOW TO RESPECT THE LAND THROUGH HANDS-ON ACTIVITIES AT THE FARM. THE CURRICULUM HIGHLIGHTS THREE SUBJECTS: ANIMAL + PLANT CARE, CULTURAL HISTORY OF THE HAWAIIAN ISLANDS, AND ENVIRONMENTAL SCIENCE SOLUTIONS. U-PICK (FARM TO BASKET EXPERIENCE) - GROWING YOUR OWN FOOD BECAME A POPULAR TOPIC IN 2020 WHEN THE WORLD WAS ON LOCKDOWN. THE FARMS SMALL YET MIGHTY STAFF CULTIVATED AND SOLD 400 LBS OF PRODUCE EVERY WEEK FOR ONE YEAR TO SUSTAIN WAIANAE COAST COMPREHENSIVE HEALTH CENTERS KEIKI PANTRY PROGRAM. THIS EMERGENCY DISTRIBUTION OF FOOD STOPPED AT THE END OF MAY 2021 AS THE FARM TRANSITIONED INTO THEIR THIRD SUCCESSFUL U-PICK EXPERIENCE. A TOTAL OF EIGHT DONATION-BASED EDUCATIONAL EVENTS TOOK PLACE WITHIN ITS PILOT YEAR OF OPERATING. GUESTS ARE WELCOME TO HARVEST FROM DESIGNATED FIELDS, ASSIST FARMERS WITH PLANTING, LEARN HEALTH BENEFITS/RECIPES OF WHATEVER IS IN THEIR BASKETS, AND TAKE STARTERS HOME FOR THEIR GARDENS. PLACES (PLACED-BASED LEARNING AND COMMINUTY ENGAGEMENT IN SCHOOL) AND PALS (PLACED-BASED AFTERSCHOOL LITERACY SUPPORT) PROGRAMS - THE WAIANAE COMMUNITY HOLDS AN INCREDIBLE WEALTH OF SPIRITUAL, CULTURAL, AND INTELLECTUAL CAPITAL. WHEN STUDENTS, THROUGH THE GUIDANCE AND SUPPORT OF COMMUNITY MENTORS, ARE CONNECTED TO THAT WEALTH INCLUDING ITS HISTORIES, STRENGTHS, AND CHALLENGES THEY LEARN TO LOVE THEIR PLACE AND THEIR PEOPLE. AND WHEN PEOPLE LOVE SOMETHING, THEY ARE MORE LIKELY TO TAKE CARE OF IT. THIS IS THE TRADITIONAL HAWAIIAN VALUE KNOWN AS ALOHA `AINA, MEANING LOVE FOR THE LAND AND ITS PEOPLE. IT IS A PRACTICE THAT UTILIZES THE SKILLS AND TALENTS OF THE ENTIRE COMMUNITY, ALL RESPONSIBLY WORKING TOGETHER IN HARMONY, WITH A COMMITMENT FOR THE PRESENT AND A HEART FOR THE GENERATIONS YET TO COME.
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IRS990/MissionDesc0HOA AINA O MAKAHA (LAND OF MAKAHA SHARED IN FRIENDSHIP) IS MORE THAN A DESTINATION FARM OR NONPROFIT ORGANIZATION. THE EMBRACE OF A SANCTUARY IS FELT BY WHOEVER ENTERS THE GATES AND A SENSE OF BELONGING USUALLY FOLLOWS. ONCE A BARREN PIECE OF LAND FROM THE PAST AND NOW A THRIVING EDUCATIONAL RESOURCE CENTER, HOA AINA O MAKAHA HAS BEEN A VILLAGE COMMITMENT SINCE THE BEGINNING. OUR MISSION FOCUSES ON COMMUNITY SELF-RELIANCE, SUPPORTING FAMILY, AND PEACE-MAKING ON THE WAIANAE COAST.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt031946
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt010052
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt010052
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IRS990/OfficeExpensesGrp/ProgramServicesAmt03370
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt052082
IRS990/OtherEmployeeBenefitsGrp/TotalAmt062328
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IRS990/OtherExpensesGrp/Desc1OTHER EXPENSE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTION
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07057
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IRS990/OtherExpensesGrp/ProgramServicesAmt1452
IRS990/OtherExpensesGrp/ProgramServicesAmt22030
IRS990/OtherExpensesGrp/ProgramServicesAmt31738
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IRS990/OtherExpensesGrp/TotalAmt110054
IRS990/OtherExpensesGrp/TotalAmt22030
IRS990/OtherExpensesGrp/TotalAmt31738
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0206578
IRS990/OtherSalariesAndWagesGrp/TotalAmt0206578
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08058
IRS990/PayrollTaxesGrp/ProgramServicesAmt040952
IRS990/PayrollTaxesGrp/TotalAmt049010
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0748
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03814
IRS990/PensionPlanContributionsGrp/TotalAmt04562
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IRS990/PrincipalOfficerNm0CHELSEY JAY
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IRS990/ProgramServiceRevenueGrp/Desc1FARM VISITS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115244
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115244
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt084752
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 183
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0537277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0444576
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0373760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0387341
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02202428
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01806
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01806
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0185126
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0183
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0183
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IRS990ScheduleA/PublicSupportPY170Pct00.96690
IRS990ScheduleA/PublicSupportTotal170Amt02175604
IRS990ScheduleA/SubstantialContributorsTotAmt026824
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0459474
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0373760
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0387341
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02202428
IRS990ScheduleA/TotalSupportAmt02204417
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt056556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt056556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt056556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt056556
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt031946
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024610
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024610
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06280
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HAWAII COMMUNITY FOUNDATION
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOA AINA O MAKAHA (LAND OF MAKAHA SHARED IN FRIENDSHIP) IS MORE THAN A DESTINATION FARM OR NONPROFIT ORGANIZATION. THE EMBRACE OF A SANCTUARY IS FELT BY WHOEVER ENTERS THE GATES AND A SENSE OF BELONGING USUALLY FOLLOWS. ONCE A BARREN PIECE OF LAND FROM THE PAST AND NOW A THRIVING EDUCATIONAL RESOURCE CENTER, HOA AINA O MAKAHA HAS BEEN A VILLAGE COMMITMENT SINCE THE BEGINNING. OUR MISSION FOCUSES ON COMMUNITY SELF-RELIANCE, SUPPORTING FAMILY, AND PEACE-MAKING ON THE WAIANAE COAST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NA KEIKI O KA'AINA (CHILDREN OF THE LAND) - IS THE CORE PROGRAM OF THE ORGANIZATION, ITS PRINCIPLES ARE BASED ON THE TRADITIONAL HAWAIIAN VALUES OF MALAMA AINA: CARING FOR THE LAND AND EACH OTHER. RESOURCES AND PRACTICAL HANDS-ON ACTIVITIES ENHANCING CLASSROOM LESSON PLANS ARE OFFERED AS CURRICULUM. THIS PROGRAM HAS INSPIRED THOUSANDS OF MAKAHA ELEMENTARY STUDENTS FOR OVER 30 YEARS AND HAS ALSO BEEN USED AS A TEMPLATE FOR THE FARM TO SCHOOL GARDEN INITIATIVE POPULARIZED 20 YEARS LATER BY SEVERAL NONPROFIT ORGANIZATIONS THROUGHOUT HAWAII. KE ALA (THE WAY) - THE LEARNING CENTER WAS ESTABLISHED IN 1996 AS AN EXTENSION OF THE NA KEIKI O KA 'AINA PROGRAM TO VISITING SCHOOLS. KE ALA IS A CLASSROOM WITHOUT WALLS HOLDING SPACE FOR OVER 4,000 STUDENTS EVERY YEAR. A DELICATE RELATIONSHIP BETWEEN HUMANS AND THE ENVIRONMENT IS OBSERVED BY BOTH PRIVATE AND PUBLIC SCHOOLS ALL OVER OAHU WHEN THEY LEARN HOW TO RESPECT THE LAND THROUGH HANDS-ON ACTIVITIES AT THE FARM. THE CURRICULUM HIGHLIGHTS THREE SUBJECTS: ANIMAL + PLANT CARE, CULTURAL HISTORY OF THE HAWAIIAN ISLANDS, AND ENVIRONMENTAL SCIENCE SOLUTIONS. U-PICK (FARM TO BASKET EXPERIENCE) - GROWING YOUR OWN FOOD BECAME A POPULAR TOPIC IN 2020 WHEN THE WORLD WAS ON LOCKDOWN. THE FARMS SMALL YET MIGHTY STAFF CULTIVATED AND SOLD 400 LBS OF PRODUCE EVERY WEEK FOR ONE YEAR TO SUSTAIN WAIANAE COAST COMPREHENSIVE HEALTH CENTERS KEIKI PANTRY PROGRAM. THIS EMERGENCY DISTRIBUTION OF FOOD STOPPED AT THE END OF MAY 2021 AS THE FARM TRANSITIONED INTO THEIR THIRD SUCCESSFUL U-PICK EXPERIENCE. A TOTAL OF EIGHT DONATION-BASED EDUCATIONAL EVENTS TOOK PLACE WITHIN ITS PILOT YEAR OF OPERATING. GUESTS ARE WELCOME TO HARVEST FROM DESIGNATED FIELDS, ASSIST FARMERS WITH PLANTING, LEARN HEALTH BENEFITS/RECIPES OF WHATEVER IS IN THEIR BASKETS, AND TAKE STARTERS HOME FOR THEIR GARDENS. PLACES (PLACED-BASED LEARNING AND COMMINUTY ENGAGEMENT IN SCHOOL) AND PALS (PLACED-BASED AFTERSCHOOL LITERACY SUPPORT) PROGRAMS - THE WAIANAE COMMUNITY HOLDS AN INCREDIBLE WEALTH OF SPIRITUAL, CULTURAL, AND INTELLECTUAL CAPITAL. WHEN STUDENTS, THROUGH THE GUIDANCE AND SUPPORT OF COMMUNITY MENTORS, ARE CONNECTED TO THAT WEALTH INCLUDING ITS HISTORIES, STRENGTHS, AND CHALLENGES THEY LEARN TO LOVE THEIR PLACE AND THEIR PEOPLE. AND WHEN PEOPLE LOVE SOMETHING, THEY ARE MORE LIKELY TO TAKE CARE OF IT. THIS IS THE TRADITIONAL HAWAIIAN VALUE KNOWN AS ALOHA `AINA, MEANING LOVE FOR THE LAND AND ITS PEOPLE. IT IS A PRACTICE THAT UTILIZES THE SKILLS AND TALENTS OF THE ENTIRE COMMUNITY, ALL RESPONSIBLY WORKING TOGETHER IN HARMONY, WITH A COMMITMENT FOR THE PRESENT AND A HEART FOR THE GENERATIONS YET TO COME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE TAX RETURN IS SENT TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0493215
IRS990/TotalAssetsEOYAmt0560037
IRS990/TotalAssetsGrp/BOYAmt0493215
IRS990/TotalAssetsGrp/EOYAmt0560037
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0459474
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02545
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126680
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0383515
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512740
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493215
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0560037
IRS990/TotalOtherCompensationAmt03058
IRS990/TotalProgramServiceExpensesAmt0383515
IRS990/TotalProgramServiceRevenueAmt084752
IRS990/TotalReportableCompFromOrgAmt074317
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt096610
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0588030
IRS990/TotalVolunteersCnt0700
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0493215
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0560037
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O 84-766 LAHAINA STREET
IRS990/USAddress/CityNm0WAIANAE
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd0967921837
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HOAAINAOMAKAHA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KELSEY THORNBERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT SINCE 7/25
ReturnHeader/BusinessOfficerGrp/PhoneNum08086958978
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOA AINA O MAKAHA
ReturnHeader/Filer/BusinessNameControlTxt0HOAA
ReturnHeader/Filer/EIN0990292820
ReturnHeader/Filer/PhoneNum08086958978
ReturnHeader/Filer/USAddress/AddressLine1Txt084-766 LAHAINA STREET
ReturnHeader/Filer/USAddress/CityNm0WAIANAE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967921837
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262451631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TREVOR KAIAMA
ReturnHeader/ReturnTs02026-02-23T15:24:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.60$0.00$5.60$5.88$5.13$0.75
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$0.00$4.93$5.55$5.29$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$0.00$4.39$4.55$4.28$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.00$4.11$3.74$3.35$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.00$3.72$3.89$2.92$0.98
2020Summary only. Only limited summary data is available for this year.$3.39$0.00$3.39$3.67$3.85$0.18
2019Summary only. Only limited summary data is available for this year.$3.58$0.00$3.58$3.02$2.60$0.43
2018Summary only. Only limited summary data is available for this year.$3.12$0.00$3.12$2.83$2.88$0.05
2017Summary only. Only limited summary data is available for this year.$3.17$0.00$3.17$3.05$3.63$0.59
2016Summary only. Only limited summary data is available for this year.$3.76$0.00$3.76$2.27$2.24$0.03
2015Summary only. Only limited summary data is available for this year.$3.73$1.00$2.73$2.73$2.94$0.21
2014Summary only. Only limited summary data is available for this year.$3.94$0.00$3.94$2.97$2.69$0.28
2013Summary only. Only limited summary data is available for this year.$3.66$0.00$3.66$4.26$3.79$0.47
2012Summary only. Only limited summary data is available for this year.$3.19$0.00$3.19$2.00$1.91$0.09
2011Summary only. Only limited summary data is available for this year.$2.51$0.00$2.51$4.01$3.48$0.53