2026-01-13T13:34:06-06:00 2025-09-30 203557677 KELLER AND ASSOCIATES LLP 18645 SHERMAN WAY SUITE 110 RESEDA CA 91335 990 2024-10-01 311631982 KEA'AU HOUSING FOUNDATION INC KEAA 8089693327 688 KINOOLE STREET 102 HILO HI 96720 MARY BEGIER PRESIDENT 8089693327 2026-01-13 1 0 DAVID KELLER P00227750 8183833079 X 2024 2025-03-06 01:10:19Z MARY BEGIER 688 KINOOLE STREET 102 HILO HI 96720 182506 0 X N/A X 1988 HI TO PROVIDE DECENT HOUSING OPPORTUNITIES TO ELDERLY (AGE 62 OR OLDER) OF VERY LOW AND LOW INCOME INDIVIDUALS. 6 6 0 0 0 0 89317 101218 78481 78620 49 23 2627 2645 170474 182506 0 0 0 0 58667 62592 0 0 0 201629 244343 260296 306935 -89822 -124429 1740668 1639708 30112 37881 1710556 1601827 TO PROVIDE DECENT HOUSING OPPORTUNITIES TO ELDERLY (AGE 62 OR OLDER) OF VERY LOW AND LOW INCOME INDIVIDUALS. 0 0 277772 182506 ALL 19 UNITS WERE OCCUPIED BY ELDERLY INDIVIDUALS (AGE 62 AND OLDER) FOR THE YEAR ENDED SEPTEMBER 30, 2025. 277772 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 8089693327 688 KINOOLE STREET 102 HILO HI 96720 X MARY BEGIER PRESIDENT 2.00 X X 0 0 0 DONN MENDE VICE PRESIDENT 1.00 X X 0 0 0 CHAD HASEGAWA TREASURER 1.00 X X 0 0 0 MARY BEGIER SECRETARY 1.00 X X 0 0 0 PHOEBE LAMBETH DIRECTOR 1.00 X 0 0 0 JOSEPH MARSH DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 101218 101218 RENTAL REVENUES 78620 78620 78620 23 23 LAUNDRY AND OTHER TENA 2645 2645 2645 182506 81288 0 0 42008 42008 16488 16488 4096 4096 14871 14871 8916 416 8500 5688 5688 82251 82251 49366 49366 REPAIRS AND MAINTENANCE 42886 42886 UTILITIES 19623 19623 RENT FREE UNIT - MANAGE 10308 10308 MISCELLANEOUS ADMINISTR 5792 5792 4642 4642 306935 277772 29163 0 2433 22083 9986 20167 3297708 1801182 1578777 1496526 149472 100932 1740668 1639708 22144 29155 2166 1808 5802 6918 30112 37881 X 1710556 1601827 1710556 1601827 1740668 1639708 -124429 15700 0 X 0 1 X 1 1 1 X 131613 97035 98973 89317 101218 518156 131613 97035 98973 89317 101218 518156 518156 48 46 45 49 23 211 1991 2220 2008 2627 2645 11491 529858 0.97790 0.98390 X 60000 60000 3171828 1735302 1436526 65880 65880 0 1496526 RESERVES FOR REPLACEMENT 78794 RESIDUAL RECEIPTS RESERVE 4243 TAXES AND INSURANCE RESERVE 10977 TENANT SECURITY DEPOSITS HELD IN TRUST 6918 100932 TENANT SECURITY DEPOSITS PAYABLE 6918 6918 X 182506 0 182506 0 182506 306935 0 306935 0 306935 PART X, LINE 2: THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF SEPTEMBER 30, 2025 AND FOR THE YEAR THEN ENDED BY REVIEWING THIS INFORMATIONAL TAX RETURN AND CONFERRING WITH THEIR TAX ADVISOR, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. FORM 990, PART VI, SECTION B, LINE 11F: THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF SEPTEMBER 30, 2025 AND FOR THE YEAR THEN ENDED BY REVIEWING THIS INFORMATIONAL TAX RETURN AND CONFERRING WITH THEIR TAX ADVISOR, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. FORM 990, PART VI, SECTION B, LINE 11B THE OFFICERS REVIEW THE INITIAL DRAFT OF THE ANNUAL 990. THE BOARD OF DIRECTORS REVIEW THE FINAL DRAFT AND AUTHORIZE THE RELEASE AND EFILING OF THE ANNUAL 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS ANNUALLY COMPLETE A DISCLOSURE AND COMPLIANCE FORM. THIS DISCLOSURE FORM INCLUDES AN AFFIRMATION THAT THE OFFICER OR DIRECTOR HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND INFORMATION ON ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST INVOLVING AN OFFICER OR A DIRECTOR. THE COMPLIANCE FORM SHALL ALSO CONTAIN AN AFFIRMATION THAT THE OFFICER OR DIRECTOR UNDERSTANDS THE ORGANIZATION IS CHARITABLE IN NATURE, AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPT STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH IT TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST