Nonprofit · EIN 23-7367434
FRIENDS OF KOKO HEAD SCHOOL
Tax-exempt (reinstated) · HONOLULU, HI 96825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990-EZ | $50,423 | $48,765 | $1,658 | $57,065 | – | $57,065 |
| May 31, 2025 | 990-EZ | $65,116 | $74,345 | -$9,229 | $55,407 | – | $55,407 |
| May 31, 2024 | 990-EZ | $53,026 | $58,988 | -$5,962 | $64,636 | – | $64,636 |
Financial details: 990-EZ for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $46,367
- Net income from fundraising events
- $4,056
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $48,765
- Program services (functional)
- $47,517
Balance sheet and other
- Total assets, start of year
- $55,407
- Total assets, end of year
- $57,065
- Total liabilities, end of year
- –
- Net assets, end of year
- $57,065
- Cash, savings and investments
- $57,065
- Gross receipts
- $50,824
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lauren Cooper | President | 5 | $0 |
| Lyla Clark | Vice President | 5 | $0 |
| Carlo Brand | Treasurer | 1 | $0 |
| Nicole Bartolome | Secretary | 1 | $0 |
| Kevin Dias | School Principal June-Dec 2025 | 1 | $0 |
| Lindsey Bracken | Temp Assign School Principal Jan-May 2026 | 1 | $0 |
990-EZ for the year ended May 31, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lauren Cooper | President | 5 | $0 |
| Lyla Clark | Vice President | 5 | $0 |
| Carlo Brand | Treasurer | 1 | $0 |
| Megan Brunaugh | Secretary | 1 | $0 |
| Kevin Dias | School Principal | 1 | $0 |
990-EZ for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lauren Cooper | President | 5 | $0 |
| Ana Bravo | Vice President | 5 | $0 |
| Lyla Clark | Treasurer | 1 | $0 |
| Nancy Chi | Secretary | 1 | $0 |
| Jeff Shitaoka | School Principal | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 189 LUNALILO HOME RD, HONOLULU, HI 96825-2004
- In care of
- % LAUREN COOPRET
- Mailing address (990-N for 2020)
- 189 Lunalilo Hm Rd, Honolulu HI 96825
- Principal officer (990-N for 2020)
- Michelle Schall, 189 Lunalilo Hm Rd, Honolulu HI 96825
- Signed the 990-EZ
- none, none
- Website
- friendsofkokohead.org
Mission
Primary Purpose is to provide assistance and support to the school the students and the faculty. Assistance provides funding to enrich students learning environment that is not provided by Department of Education.
Program accomplishments
- Provide instruction and physical education art yoga and social-emotional learning to all students attending Koko Head Elementary.Expenses $33,193
- Provide support and resources to faculty and students to further the development and well being of the children. Including the audio-visual upgrade to the cafeteria.Expenses $6,085
- Provide events to all students of Koko Head Elementary that build a sense of pride in their school.Expenses $8,239
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990-EZ on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-EZ on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7367434
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B94)
- Assets (IRS master file)
- $57,065
- Income (IRS master file)
- $50,824
Revocation and reinstatement
- Exemption revoked
- October 15, 2016
- Posted by the IRS
- February 28, 2017
- Reinstated
- Effective October 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2026 | $50,423 | $48,765 | $57,065 | XML |
| 990-EZ | May 2025 | $65,116 | $74,345 | $55,407 | XML |
| 990-EZ | May 2024 | $53,026 | $58,988 | $64,636 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-N for 2020 Officer: Michelle Schall | May 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | May 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7367434).
Questions about FRIENDS OF KOKO HEAD SCHOOL
- What is the EIN of FRIENDS OF KOKO HEAD SCHOOL?
- The employer identification number (EIN) of FRIENDS OF KOKO HEAD SCHOOL is 23-7367434.
- Is FRIENDS OF KOKO HEAD SCHOOL tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2016 and reinstated it effective October 15, 2016.
- Are donations to FRIENDS OF KOKO HEAD SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF KOKO HEAD SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF KOKO HEAD SCHOOL due?
- The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF KOKO HEAD SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended May 2026.
- Who is the principal officer of FRIENDS OF KOKO HEAD SCHOOL?
- The 990-N for 2020 names Michelle Schall.
- Who are the officers and directors of FRIENDS OF KOKO HEAD SCHOOL?
- The 990-EZ for the year ended May 31, 2026 lists 6 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF KOKO HEAD SCHOOL have?
- On its 990-EZ for the year ended May 31, 2026 it reported revenue of $50,423, expenses of $48,765 and total assets of $57,065 at year end.
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