2025-11-17T17:44:02-08:00 2024-12-31 912183089 NATALIE J IWASA CPA INC 1331 LUNALILO HOME ROAD HONOLULU HI 96825 990 2024-01-01 831710804 Kipuka Kuleana Inc KIPU 8083469419 3867 Albert Road Princeville HI 96722 Elif Beall Treasurer 2025-11-17 true true Natalie Iwasa CPA CFE P00846083 8083953233 2024 2025-03-06 01:10:19Z Christina Aiu JD 3867 Albert Road Princeville HI 96722 3389491 false X https://kipukakuleana.org X 2018 HI The mission of Kipuka Kuleana Inc. is to perpetuate ahupuaa (traditional Hawaiian land division) based natural resource management & connection to place through protection and care of cultural landscapes and family lands. Kipuka Kuleana will fulfill this purpose through land protection, stewardship, and restoration, research, education programs for family land owners and community members, and educating policy makers. 5 5 2 6 0 3267519 0 119687 150 3387356 0 0 98503 0 58736 121765 220268 3167088 85417 3252505 0 85417 3252505 The mission of Kipuka Kuleana Inc. is to perpetuate ahupuaa (traditional Hawaiian land division) based natural resource management & connection to place through protection and care of cultural landscapes and family lands. Kipuka Kuleana will fulfill this purpose through land protection, stewardship, and restoration, research, education programs for family land owners and community members, and educating policy makers. false false 100082 See attached description of program service accomplishments. 100082 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 false 2 true false false false false false false false 0 false false false false false false false X 5 5 false false false false false false false true true false false false true true true false false true false false HI X X Christina Aiu 8083469419 3867 Albert Road Princeville HI 96722 Christina Aiu JD Executive Dir. 35.00 0.00 X 52806 0 0 Jennifer Luck Director 2.00 0.00 X 0 0 0 Mehana Blaich Vaughan PhD President 8.00 0.00 X X 0 0 0 Elif Beall JD Treasurer 3.00 0.00 X X 0 0 0 Laura Ka'akua Director 4.00 0.00 X 0 0 0 Malia Akutagawa Director 3.00 0.00 X 0 0 0 52806 0 false false false 0 3267519 3267519 0 119687 119687 0 0 0 0 0 0 2285 2135 150 150 0 3387356 119837 X 0 0 0 0 52806 21109 18777 12920 0 38216 11465 26751 0 1170 351 819 6311 2266 1305 2740 0 1200 700 500 5794 5794 0 0 0 72633 36140 24278 12215 0 774 770 4 0 0 1325 785 540 16292 8661 5650 1981 0 15985 15194 691 100 0 0 242 173 69 1493 1493 Supplies and materials 2968 2269 302 397 Marketing 842 842 Bank charges & merchant fees 816 31 785 Gifts 557 504 53 844 465 355 24 220268 100082 61450 58736 85417 16497 3117445 0 0 0 0 0 0 0 113805 242 113563 0 0 0 0 5000 85417 3252505 0 0 X 78478 96716 6939 3155789 85417 3252505 85417 3252505 3167088 X false false false X 111281 77589 267519 456389 0 0 111281 77589 267519 456389 143937 312452 119687 119687 250 684 150 1084 950 950 578110 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111870 111870 1935 242 1693 113563 Form 990, Part VI, Section B, Line 11b A draft of the Form 990 is provided to the executive director and treasurer. Any changes are made, and the final is filed after the treasurer approves. Form 990, Part VI, Section B, Line 12c The board reviews its conflict of interest policy annually, including the level of compliance with the policy and whether it should be modified.EnforcementWhere termination as a director, officer, or employee or removal from the board of directors requires cause, a Related Party's failure to disclose an interest in a transaction as required under this Conflict of Lnterest Policy shall constitute cause, except in the case of a Related Party who, acting in good faith, lacked actual knowledge of his or her interest in the transaction. Nothing in this Section shall require termination or removal where removal is discretionary, nor shall it impose a requirement to show cause for termination or removal where one does not otherwise exist. This provision does not limit other remedies under the law, and the board may take other disciplinary measures for failure to disclose. Form 990, Part VI, Section B, Line 15a To set compensation for the executive director, the board reviewed a salary study issued by the Hawaii Alliance of Nonprofit Organizations, which provides resources to nonprofit organizations. The study included salary data for nonprofit organizations in Hawaii. Form 990, Part VI, Section C, Line 19 The organization's Form 990, 1023 and conflict of interest policy may be requested through our contact form at www.kipukakuleana.org or by writing to us at the address on page one or admin@kipukakuleana.org.