2026-07-21T15:31:51-05:00 2025-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2025-01-01 460821095 KINGDOM KATALYST DBA K2 HAWAII KING 8089489591 711 KAPIOLANI BOULEVARD 500 HONOLULU HI 96813 SUE ANN MORIWAKI EXEC. DIRECTOR/TREASURER/SECRE 8089489590 2026-07-21 1 RODNEY M HARANO P00389596 8085311040 2026-07-20 2025 2025-03-06 01:10:19Z K2 HAWAII INC SUE ANN MORIWAKI 711 KAPIOLANI BOULEVARD 500 HONOLULU HI 96813 1474438 0 X N/A X 2012 HI TO PROMOTE AND SUPPORT CHRISTIAN ORGANIZATIONS BY PROVIDING CHURCHES, MINISTRIES AND OTHER CHRISTIAN-BASED ORGANIZATIONS ASSISTANCE AND GUIDANCE THROUGH A FULL RANGE OF AFFORDABLE, PROFESSIONAL-QUALITY BUSINESS AND ADVANCEMENT SERVICES; FURTHERING THE DEVELOPMENT OF LEADERSHIP WITHIN THE RELIGIOUS COMMUNITY; AND LAUNCHING NEW PROJECTS AND INITIATIVES TO FURTHER THE CHRISTIAN FAITH. 6 6 5 8 0 0 188398 241844 1282895 1219712 14469 12882 0 0 1485762 1474438 31120 2000 0 0 611136 602987 0 0 0 835828 920486 1478084 1525473 7678 -51035 4424715 4248743 3939721 3807532 484994 441211 X TO PROMOTE AND SUPPORT CHRISTIAN ORGANIZATIONS BY PROVIDING CHURCHES, MINISTRIES AND OTHER CHRISTIAN-BASED ORGANIZATIONS ASSISTANCE AND GUIDANCE THROUGH A FULL RANGE OF AFFORDABLE, PROFESSIONAL-QUALITY BUSINESS AND ADVANCEMENT SERVICES; FURTHERING THE DEVELOPMENT OF LEADERSHIP WITHIN THE RELIGIOUS COMMUNITY; AND LAUNCHING NEW PROJECTS AND INITIATIVES TO FURTHER THE CHRISTIAN FAITH. 1 0 472228 2000 494388 ORGANIZATIONAL ASSISTANCE -DURING THE 2025 FISCAL YEAR, KINGDOM KATALYST PROVIDED ACCOUNTING AND BUSINESS MANAGEMENT SERVICES TO 11 LOCAL CHURCHES. SERVICES WERE ALSO PROVIDED TO ANOTHER LOCAL NONPROFIT, SIX DISTRICT OFFICES OF THE FOURSQUARE CHURCH DENOMINATION AND THREE FOURSQUARE CHRISTIAN CAMPS ACROSS THE U.S. SERVICE REVENUES FOR THESE SERVICES WERE MAINTAINED AT OR BELOW THE COST TO PROVIDE THE SERVICE. THE REMAINING COST NOT COVERED BY SERVICE REVENUE WAS OFFSET BY DONATIONS MADE TO KINGDOM KATALYST BY INDIVIDUALS AND OTHER ORGANIZATIONS. 172004 104941 CLIENT AND COMMUNITY LEADERSHIP DEVELOPMENT - THE PATH2FREEDOM PROGRAM FOCUSES ON CHRISTIAN LIFE COACHING OF APOSTOLIC LEADERS WITH THE PRIMARY OBJECTIVE OF DEVELOPING HEALTHY LEADERS WITH HEALTHY FAMILIES, WHO AS A RESULT CAN DEVELOP AND LEAD HEALTHY TEAMS WITHIN THEIR CHURCHES AND BUSINESSES. COMPANY AND CLIENT LEADERSHIP, COMMUNITY LEADERS AND OTHER ASSOCIATES OF CLIENTS ARE INVITED TO PARTICIPATE. THIS PROGRAM OPERATES WITH THE SUPPORT OF DONATIONS FROM COMMUNITY LEADERS AND SERVICE REVENUE FROM CHURCHES AND BUSINESSES. REVENUES ARE MAINTAINED AT OR BELOW THE COST TO PROVIDE THE SERVICE. 517621 527888 REAL ESTATE LEASING AND DEVELOPMENT SOLUTIONS - THE EXISTING LEASES OF ANY KINGDOM KATALYST'S PROFESSIONAL SERVICES CLIENTS CAN BE TRANSFERRED TO THIS PROGRAM AND LEASED BACK TO THE CLIENT WITH THE INTENTION OF REMOVING THE RISK AND ADMINISTRATIVE BURDEN OF MAINTAINING THE LEASE. KINGDOM KATALYST WORKS WITH EACH CLIENT TO MAKE OPTIMAL USE OF THE SPACE FOR USE BY OTHER CHRISTIAN NON-PROFITS AND SMALLER CHURCHES WHO MAY NOT HAVE THE FINANCIAL MEANS TO LEASE THEIR OWN MINISTRY SPACE. 50005 JAPAN INITIATIVES PROGRAM - THIS PROGRAM SUPPORTS A PASTOR WHO WAS BORN AND RAISED IN HAWAII, BUT WHO NOW SERVES AS THE EXECUTIVE PASTOR AT A CHRISTIAN CHURCH IN TOKYO, JAPAN. THIS PASTOR ALSO HAS A KINGDOM ASSIGNMENT INCLUDING RAISING UP THE NEXT GENERATION OF CHRISTIAN PASTORS THROUGHOUT JAPAN BY LEADING YOUTH RETREATS, HOLDING COMMUNITY EVENTS AND BUILDING GRATER UNITY AMONGST THE PASTORS AND CHURCHES IN JAPAN. THIS PASTOR IS ALSO DEVELOPING A NETWORK OF SUPPORT HERE IN HAWAII AND PLANS FUTURE EVENTS THAT WILL BRING TOGETHER PARTICIPANTS FROM JAPAN AND ACROSS THE U.S. IN HAWAII. 19279 92495 YOUTH PROGRAMS - THIS PROGRAM FOCUSES ON IMPROVING YOUTH AND FAMILY CONNECTIONS THROUGH CREATIVE ACTIVITIES, MENTORSHIP, AND SUMMER YOUTH CAMPS COLLECTIVELY SPONSORED AND RUN BY KINGDOM KATALYST CHURCH CLIENTS. 69284 92495 1231137 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 8 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 HI X SUE ANN MORIWAKI 8082259588 711 KAPIOLANI BOULEVARD SUITE 500 HONOLULU HI 96813 CREIGHTON ARITA CHAIRMAN OF THE BOARD/PRESIDENT 5.00 X X 0 0 0 EDWARD ONTAI DIRECTOR 0.05 X 0 0 0 ALFRED RODI DIRECTOR 0.05 X 0 0 0 KEN HAYASHIDA DIRECTOR 0.05 X 0 0 0 JUSTIN ARITA DIRECTOR 0.05 X 0 0 0 RICHARD KISHABA DIRECTOR 0.05 X 0 0 0 SUE ANN MORIWAKI EXEC DIRECTOR/TREASURER/SECRETARY 40.00 X 125845 0 3355 125845 0 3355 1 0 0 0 0 35125 206719 241844 ORGANIZATIONAL ASSISTA 541200 691594 691594 KD2 DEVELOPMENT 900099 527888 527888 MISCELLANEOUS INCOME 900099 230 230 1219712 12882 12882 1474438 1219712 0 12882 2000 2000 129200 117959 11241 391082 339398 51684 40526 35552 4974 42179 37118 5061 43991 43991 132574 48000 84574 36550 24593 11957 7732 6494 1238 578460 517621 60839 3568 3568 45043 39612 5431 42715 35620 7095 HONORARIUM 14440 14440 DUES, SUBSCRIPTIONS, AN 5991 5272 719 TELEPHONE 4420 3890 530 GENERAL EXCISE TAXES 2760 2760 2242 2242 1525473 1231137 294336 0 229645 165211 107654 116821 45315 55166 2828 3134 5207 5207 0 0 257305 268897 3781968 3639514 4424715 4248743 77701 59656 3862020 3747876 3939721 3807532 X 398715 314881 86279 126330 484994 441211 4424715 4248743 -51035 7252 0 X 1 X 0 1 0 X 119885 187334 103256 188298 241844 840617 1394744 1455835 1301135 1282895 1219712 6654321 1514629 1643169 1404391 1471193 1461556 7494938 10300 10153 6500 12880 5050 44883 53506 68068 14739 13943 25568 175824 63806 78221 21239 26823 30618 220707 7274231 107 110 1681 14469 12882 29249 107 110 1681 14469 12882 29249 1514736 1643279 1406072 1485662 1474438 7524187 0.96680 0.95960 0.00390 0.00220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5207 5207 0 0 SECURITY DEPOSITS 5229 RIGHT-OF-USE ASSET 3634285 3639514 LEASE LIABILITY 3747876 3747876 X PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED K2 HAWAII'S TAX POSITIONS AS OF DECEMBER 31, 2025 AND FOR THE YEAR THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. K2 HAWAII IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 1 PROGRAM SERVICES - JAPAN INITIATIVES PLAN AND LEAD CHRISTIAN YOUTH CAMPS AND ACTIVITIES IN JAPAN; BUILD UNITY AS A PASTOR AT NEW HOPE TOKYO 49756 0 1 0 0 0 1 49756 0 49756 0 0 0 0 0 0 PART I, LINE 2: KINGDOM KATALYST REQUIRES PERIODIC REPORTING FROM THE INDIVIDUAL. KINGDOM KATALYST ALSO SEEKS FEEDBACK FROM CLIENT CHURCHES WHO PARTICIPATE IN MISSION ACTIVITIES IN THE REGION WITH THIS INDIVIDUAL. FORM 990, PART III, LINE 2 YOUTH PROGRAMS - THIS PROGRAM FOCUSES ON IMPROVING YOUTH AND FAMILY CONNECTIONS THROUGH CREATIVE ACTIVITIES, MENTORSHIP, AND SUMMER YOUTH CAMPS COLLECTIVELY SPONSORED AND RUN BY KINGDOM KATALYST CHURCH CLIENTS. FORM 990, PART VI, SECTION A, LINE 2 CREIGHTON ARITA AND JUSTIN ARITA HAVE A FAMILY RELATIONSHIP. CREIGHTON ARITA AND EDWARD ONTAI HAD A BUSINESS RELATIONSHIP FOR A PORTION OF 2025. FORM 990, PART VI, SECTION A, LINE 8B LINE 8B IS N/A. THERE ARE NO SEPARATE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW AND APPROVAL OF SUBMISSION PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, COMPANY OFFICERS, AND KEY MANAGEMENT PERSONNEL ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE DETERMINATION OF AN ACTUAL CONFLICT, IF ANY, IS REVIEWED AND MADE AT THE BOARD LEVEL. ANY POTENTIAL CONFLICT SHOULD BE IDENTIFIED BY THE EXECUTIVE DIRECTOR AS BUSINESS OCCURS, OR SHOULD BE DISCLOSED PRIOR TO OR WHEN REALIZED BY ANY OF THE PERSONS COVERED BY THE POLICY. IF A CONFLICT IS IDENTIFIED PRIOR TO THE TRANSACTION OCCURRING, THE PERSON(S) WITH THE CONFLICT ARE PROHIBITED IN THE DELIBERATIONS AND DECISIONS MADE BY THE BOARD IN RELATION TO THE TRANSACTION. IF A CONFLICT IS IDENTIFIED AFTER A TRANSACTION HAS OCCURRED, THE BOARD WILL DETERMINE THE RESULTING COURSE OF ACTION AND ANY REPORTING NECESSARY. THE PERSON(S) WITH THE CONFLICT WOULD BE PROHIBITED IN THE DELIBERATIONS AND DECISIONS MADE BY THE BOARD IN RELATION TO THE RESULTING COURSE OF ACTION AND ANY REPORTING DETERMINED TO BE MADE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD PRESIDENT CONDUCTS AN INFORMAL SURVEY OF LOCAL NON PROFIT ORGANIZATIONS SIMILAR TO K2. THE SURVEY RESULTS ARE SHARED WITH AND APPROVED BY THE BOARD OF K2. FORM 990, PART VI, SECTION B, LINE 15B: THE BOARD PRESIDENT CONDUCTS AN INFORMAL SURVEY OF LOCAL NON PROFIT ORGANIZATIONS SIMILAR TO K2. THE SURVEY RESULTS ARE SHARED WITH AND APPROVED BY THE BOARD OF K2. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. A COPY OF THE MOST RECENT ANNUAL FINANCIAL STATEMENT CAN BE FOUND ON THE ORGANIZATION'S WEBSITE. PATH2FREEDOM LLC 711 KAPIOLANI BLVD SUITE 500 HONOLULU HI 96813 823569626 LEADERSHIP DEVELOPMENT HI 109494 77618 K2 HAWAII K2 DEVELOPMENT LLC 711 KAPIOLANI BLVD SUITE 500 HONOLULU HI 96813 841839733 ASSISTANCE TO RELIGIOUS ORGANIZATIONS HI K2 HAWAII ON TIME REACH 711 KAPIOLANI BLVD SUITE 500 HONOLULU HI 96813 412607244 MENTORING YOUTH AND FAMILY CONNECTIONS HI K2 HAWAII