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      <Desc>KELEA FOUNDATION CONTINUES TO ADVANCE ITS MISSION OF MAKING SPORTS, RECREATION, AND WELLNESS ACCESSIBLE TO ALL, WITH A PARTICULAR FOCUS ON INDIVIDUALS LIVING WITH DISABILITIES. FOLLOWING THE AUGUST 2023 MAUI WILDFIRES, KELEA FOUNDATION RAPIDLY EXPANDED ITS SCOPE TO MEET URGENT COMMUNITY NEEDS, PARTICULARLY FOR FIRE SURVIVORS WITH DISABILITIES, MOBILITY LIMITATIONS, AND ACCESS AND FUNCTIONAL NEEDS. IN 2024, WE SOLIDIFIED AND EXPANDED OUR DURABLE MEDICAL EQUIPMENT (DME) DONATION PROGRAM, WHICH SOURCES, PROCESSES, AND DISTRIBUTES DONATED EQUIPMENT-INCLUDING WHEELCHAIRS, WALKERS, SHOWER CHAIRS, HOSPITAL BEDS, AND CONSUMABLE SUPPLIES LIKE ADULT DIAPERS AND GLOVES. THIS PROGRAM SUPPORTS BOTH INDIVIDUALS AND ORGANIZATIONS ACROSS MAUI. OUR MAIN DISTRIBUTION SITE, KNOWN AS KELEA HQ, IS CENTRALLY LOCATED AND FULLY ACCESSIBLE, AND SERVES AS A HUB FOR COMMUNITY SUPPORT, COLLABORATIVE PROGRAMMING, AND INTER-AGENCY COORDINATION. WE HAVE NOW DISTRIBUTED OVER 550 PIECES OF DURABLE MEDICAL EQUIPMENT AND NEARLY 30,000 CONSUMABLE MEDICAL SUPPLIES TO SURVIVORS, KUPUNA, PEOPLE WITH DISABILITIES, AND OTHERS IN NEED. OUR EQUIPMENT INVENTORY IS MANAGED VIA A DEDICATED WEBSITE, MAUILOANCLOSET.ORG, WHICH ALLOWS BOTH INDIVIDUALS AND SERVICE PROVIDERS TO REQUEST ITEMS DIRECTLY. IN 2024, KELEA FOUNDATION PARTNERED WITH THE DEPARTMENT OF HEALTH, FEMA, THE AMERICAN RED CROSS, ALOHA INDEPENDENT LIVING, AND A GROWING COALITION OF GRASSROOTS LEADERS KNOWN AS THE DISABILITY HUI TO ENSURE THAT NO ONE IS LEFT BEHIND IN THE RECOVERY PROCESS. OUR TEAM WORKS CLOSELY WITH SURVIVORS TO PROVIDE ONGOING SUPPORT INCLUDING, REFERRALS FOR PHYSICAL AND OCCUPATIONAL THERAPY, SSDI BENEFIT NAVIGATION, DENTAL AND VISION CARE ACCESS, AND SOCIAL SERVICE NAVIGATION. WE RECEIVED AND PROCESSED SEVERAL LARGE-SCALE EQUIPMENT SHIPMENTS FROM NATIONAL DONORS AND MUTUAL AID PARTNERS. KELEA FOUNDATION WAS THE ONLY MAUI-BASED NONPROFIT ABLE TO RECEIVE, STORE, AND ORGANIZE THESE DELIVERIES. THIS WAS MADE POSSIBLE BY VOLUNTEER POWER AND TARGETED FUNDING FROM FOUNDATIONS AND LOCAL GRANTS, WHICH SUPPORTED EQUIPMENT HANDLING, STORAGE LOGISTICS, AND STAFFING FOR OUR GROWING OPERATIONS. THE DISABILITY HUB AT KELEA HQ NOW OPERATES AS A COLLABORATIVE SPACE, SUPPORTING SERVICE PROVIDERS OFFERING ONE-ON-ONE RECOVERY NAVIGATION, WELLNESS PROGRAMMING, CAREGIVER SUPPORT, AND ACCESSIBLE RECREATIONAL CLASSES. WE LAUNCHED MULTIPLE PILOT PROGRAMS IN 2024, INCLUDING TRANSPORTATION SERVICES FOR ISOLATED KUPUNA AND ADVOCACY SUPPORT FOR INDIVIDUALS FACING BARRIERS TO SERVICES. AS OF THE END OF THIS REPORTING PERIOD, WE HAVE DIRECTLY SUPPORTED OVER 325 INDIVIDUALS WITH MEDICAL EQUIPMENT AND RECOVERY SERVICES. INDIRECTLY, OUR WORK HAS REACHED HUNDREDS MORE THROUGH SUPPORT OF SHELTERS, GROUP HOMES, AND COMMUNITY RESOURCE HUBS. THE NEEDS REMAIN SIGNIFICANT, ESPECIALLY AS SURVIVORS TRANSITION FROM TEMPORARY SHELTER TO LONG-TERM HOUSING AND BEGIN TO REBUILD THEIR LIVES. KELEA FOUNDATION CONTINUES TO EVOLVE IN RESPONSE TO COMMUNITY NEEDS AND REMAINS COMMITTED TO INCLUSIVE, COMMUNITY-CENTERED RECOVERY, WITH A UNIVERSAL DESIGN MINDSET AT THE CORE OF OUR WORK. OUR PARTNERSHIPS, PERSISTENCE, AND DEEP LOCAL ROOTS ENSURE THAT SUPPORT REACHES THE PEOPLE WHO NEED IT MOST.</Desc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>KELEA FOUNDATION CONTINUES TO ADVANCE ITS MISSION OF MAKING SPORTS, RECREATION, AND WELLNESS ACCESSIBLE TO ALL, WITH A PARTICULAR FOCUS ON INDIVIDUALS LIVING WITH DISABILITIES. FOLLOWING THE AUGUST 2023 MAUI WILDFIRES, KELEA FOUNDATION RAPIDLY EXPANDED ITS SCOPE TO MEET URGENT COMMUNITY NEEDS, PARTICULARLY FOR FIRE SURVIVORS WITH DISABILITIES, MOBILITY LIMITATIONS, AND ACCESS AND FUNCTIONAL NEEDS. IN 2024, WE SOLIDIFIED AND EXPANDED OUR DURABLE MEDICAL EQUIPMENT (DME) DONATION PROGRAM, WHICH SOURCES, PROCESSES, AND DISTRIBUTES DONATED EQUIPMENT-INCLUDING WHEELCHAIRS, WALKERS, SHOWER CHAIRS, HOSPITAL BEDS, AND CONSUMABLE SUPPLIES LIKE ADULT DIAPERS AND GLOVES. THIS PROGRAM SUPPORTS BOTH INDIVIDUALS AND ORGANIZATIONS ACROSS MAUI. OUR MAIN DISTRIBUTION SITE, KNOWN AS KELEA HQ, IS CENTRALLY LOCATED AND FULLY ACCESSIBLE, AND SERVES AS A HUB FOR COMMUNITY SUPPORT, COLLABORATIVE PROGRAMMING, AND INTER-AGENCY COORDINATION. WE HAVE NOW DISTRIBUTED OVER 550 PIECES OF DURABLE MEDICAL EQUIPMENT AND NEARLY 30,000 CONSUMABLE MEDICAL SUPPLIES TO SURVIVORS, KUPUNA, PEOPLE WITH DISABILITIES, AND OTHERS IN NEED. OUR EQUIPMENT INVENTORY IS MANAGED VIA A DEDICATED WEBSITE, MAUILOANCLOSET.ORG, WHICH ALLOWS BOTH INDIVIDUALS AND SERVICE PROVIDERS TO REQUEST ITEMS DIRECTLY. IN 2024, KELEA FOUNDATION PARTNERED WITH THE DEPARTMENT OF HEALTH, FEMA, THE AMERICAN RED CROSS, ALOHA INDEPENDENT LIVING, AND A GROWING COALITION OF GRASSROOTS LEADERS KNOWN AS THE DISABILITY HUI TO ENSURE THAT NO ONE IS LEFT BEHIND IN THE RECOVERY PROCESS. OUR TEAM WORKS CLOSELY WITH SURVIVORS TO PROVIDE ONGOING SUPPORT INCLUDING, REFERRALS FOR PHYSICAL AND OCCUPATIONAL THERAPY, SSDI BENEFIT NAVIGATION, DENTAL AND VISION CARE ACCESS, AND SOCIAL SERVICE NAVIGATION. WE RECEIVED AND PROCESSED SEVERAL LARGE-SCALE EQUIPMENT SHIPMENTS FROM NATIONAL DONORS AND MUTUAL AID PARTNERS. KELEA FOUNDATION WAS THE ONLY MAUI-BASED NONPROFIT ABLE TO RECEIVE, STORE, AND ORGANIZE THESE DELIVERIES. THIS WAS MADE POSSIBLE BY VOLUNTEER POWER AND TARGETED FUNDING FROM FOUNDATIONS AND LOCAL GRANTS, WHICH SUPPORTED EQUIPMENT HANDLING, STORAGE LOGISTICS, AND STAFFING FOR OUR GROWING OPERATIONS. THE DISABILITY HUB AT KELEA HQ NOW OPERATES AS A COLLABORATIVE SPACE, SUPPORTING SERVICE PROVIDERS OFFERING ONE-ON-ONE RECOVERY NAVIGATION, WELLNESS PROGRAMMING, CAREGIVER SUPPORT, AND ACCESSIBLE RECREATIONAL CLASSES. WE LAUNCHED MULTIPLE PILOT PROGRAMS IN 2024, INCLUDING TRANSPORTATION SERVICES FOR ISOLATED KUPUNA AND ADVOCACY SUPPORT FOR INDIVIDUALS FACING BARRIERS TO SERVICES. AS OF THE END OF THIS REPORTING PERIOD, WE HAVE DIRECTLY SUPPORTED OVER 325 INDIVIDUALS WITH MEDICAL EQUIPMENT AND RECOVERY SERVICES. INDIRECTLY, OUR WORK HAS REACHED HUNDREDS MORE THROUGH SUPPORT OF SHELTERS, GROUP HOMES, AND COMMUNITY RESOURCE HUBS. THE NEEDS REMAIN SIGNIFICANT, ESPECIALLY AS SURVIVORS TRANSITION FROM TEMPORARY SHELTER TO LONG-TERM HOUSING AND BEGIN TO REBUILD THEIR LIVES. KELEA FOUNDATION CONTINUES TO EVOLVE IN RESPONSE TO COMMUNITY NEEDS AND REMAINS COMMITTED TO INCLUSIVE, COMMUNITY-CENTERED RECOVERY, WITH A UNIVERSAL DESIGN MINDSET AT THE CORE OF OUR WORK. OUR PARTNERSHIPS, PERSISTENCE, AND DEEP LOCAL ROOTS ENSURE THAT SUPPORT REACHES THE PEOPLE WHO NEED IT MOST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS REVIEWED BY THE FINANCE COMMITTEE FOR APPROVAL AT WHICH POINT THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICTS MUST BE DISCLOSED TO THE BOARD. IF A CONFLICT EXISTS, IT IS BROUGHT BEFORE THE BOARD FOR DISCUSSION. IF A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.</ExplanationTxt>
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        <ExplanationTxt>THE TERMS OF COMPENSATION SHALL BE APPROVED BY THE BOARD OR COMPENSATION COMMITTEE PRIOR TO THE FIRST PAYMENT OF COMPENSATION. ALL MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO APPROVE COMPENSATION ARRANGEMENTS MUST NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AS SPECIFIED IN IRS REGULATION SECTION 53.4958-6 (C)(III), WHICH GENERALLY REQUIRES THAT EACH BOARD MEMBER OR COMMITTEE MEMBER APPROVING A COMPENSATION ARRANGEMENT BETWEEN THIS ORGANIZATION AND A "DISQUALIFIED PERSON" (AS DEFINED IN SECTION 4958(F)(1) OF THE INTERNAL REVENUE CODE AND AS AMPLIFIED BY SECTION 53.4958-3 OF THE IRS REGULATIONS. THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION. THE TERMS OF COMPENSATION AND THE BASIS FOR APPROVING THEM SHALL BE RECORDED IN WRITTEN MINUTES OF THE MEETING OF THE BOARD OR COMPENSATION COMMITTEE THAT APPROVED THE COMPENSATION.</ExplanationTxt>
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