Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-2420702

KAPOLEI COMMUNITY DEVELOPMENT CORPORATION

Tax-exempt · KAPOLEI, HI 96707

Financials

$178K$280K2023$1.3M$520K2024
Revenue Expenses · by fiscal year end
Financials of KAPOLEI COMMUNITY DEVELOPMENT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,287,754$520,317$767,437$2,615,308$32,621$2,582,687
December 31, 2023990$178,476$280,400-$101,924$1,880,741$84,561$1,796,180
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$564,047
of which government grants
$559,547
Program service revenue
$721,598
Investment income
$421
Net income from fundraising events
$1,688
Other revenue
$1,688

Expenses

Grants and similar amounts paid
$65,460
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$69,110
Legal fees
$2,799
Accounting fees
$26,426
Occupancy
$63,593
Travel
$2,559
Depreciation
$52,736
Program services (functional)
$411,284
Management and general (functional)
$39,923
Fundraising (functional)
$69,110

Balance sheet and other

Total assets, start of year
$1,880,741
Total assets, end of year
$2,615,308
Total liabilities, end of year
$32,621
Net assets, end of year
$2,582,687
Land, buildings and equipment
$1,373,001
Net assets without donor restrictions
$2,582,687
Gross receipts
$1,290,078
Employees
0
Volunteers
9
Year formed
2008
State of legal domicile
HI

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 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
CHANTAL KELIIHOOMALUEXECUTIVE DIRECTOR
Officer
55$0$86,077
MICHELLE KAUNAHEPRESIDENT
Trustee or director, Officer
20$0$0
DANIEL LUKEVICE PRESIDENT
Trustee or director, Officer
2$0$0
HOME SCHAEDELTREASURER
Trustee or director, Officer
20$0$0
KAPELA WONGSECRETARY
Trustee or director, Officer
3$0$0
ALEXANDER ALIKA KEADIRECTOR
Trustee or director
3$0$0
JAMES 'KIMO' PALIKIKODIRECTOR
Trustee or director
3$0$0
SONNY DEL TORODIRECTOR
Trustee or director
3$0$0
KAMA KEONEVICE PRESIDENT
Trustee or director, Officer
3$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
MICHELLE KAUHANEPRESIDENT/DI
Trustee or director, Officer
20$0
DANIEL LUKEVICE PRESIDE
Trustee or director, Officer
3$0
HOME SCHAEDELTREASURER/DI
Trustee or director, Officer
20$0
KAPELA WONGSECRETARY/DI
Trustee or director, Officer
3$0
ALEXANDER ALIKA KEADIRECTOR
Trustee or director
3$0
CANDACE LEONANI PUAILIHAUDIRECTOR
Trustee or director
3$0
JAMES 'KIMO' PALIKIKODIRECTOR
Trustee or director
3$0
SONNY DEL TORODIRECTOR
Trustee or director
3$0
CHANTAL KELI'IHO'OMALUFORMER VICE
Trustee or director, Officer
3$0

Address and contacts

Address (IRS master file)
91-1270 KINOIKI ST STE 102, KAPOLEI, HI 96707-4128
In care of
% CHANTAL KALIIHOOMALU
Mailing address (990-N for 2010)
P O Box 700911, Kapolei HI 96709
Principal officer (990 for 2024)
CHANTAL KELIIHOOMALU, 91 1270 KINOIKI ST STE 102, KAPOLEI, HI 96707
Principal officer (990-N for 2010)
Shirley Swinney, 91-216 Koanimakani St, Kapolei HI 96707
Signed the 990
CHANTAL KELIIHOOMALU, EXECUTIVE DIRECTOR
Phone
(808) 450-6899
Return prepared by
EASY OFFICE DBA JITASA

Mission

KAPOLEI COMMUNITY DEVELOPMENT CORPORATION'S MISSION IS TO FOSTER FAMILY AND CULTURAL PRESERVATION FOUND ON THE TENETS OF COMMUNITY, EDUCATION, AND PARTNERSHIPS.

990 for the year ended December 31, 2024

Program accomplishments

  • GENERAL PROGRAM: KCDC PROVIDES SPACE FOR FREE CULTURAL PROGRAMS THROUGH PARTNERSHIPS SUCH AS ALU LIKE KUPUNA (SENIORS) PROGRAMS, KEIKI O KA AINA PARENT PARTICIPATION PRESCHOOLS, AND HAS STARTED DEVELOPING PROGRAMS ROOTED IN COMMUNITY SUCH AS UKULELE, HULA, OLELO HAWAII, AS WELL AS KCDC FACILITATES COMMUNITY BASED PARTICIPATORY RESEARCH (CBPR) PROGRAMS CENTERED AROUND NATIVE HAWAIIAN HEALTH ISSUES IN RESPONSE TO HEALTH NEEDS AND DISPARITIES IDENTIFIED FROM THE 2020 HOMESTEAD HEALTH SURVEY. KCDC DEVELOPS AND OPERATES RESPONSIVE CULTURALLY TAILORED PROGRAMS DELIVERED BY COMMUNITY HEALTH WORKERS (CHW'S). KCDC IS STAFFED BY CHW'S WHICH IS AN EMERGING CAREER FIELD INTENDED TO PROVIDE RESOURCES, SERVICES, AND PROGRAMS TO UNDERSERVED COMMUNITIES ON VARIOUS ASPECTS OF WELLBEING AND SOCIAL DETERMINANTS OF HEALTH; CHW'S ARE PEOPLE FROM OR CLOSELY TIED TO COMMUNITY WHO HAVE BUILT GENUINE TRUSTING RELATIONSHIPS WITHIN COMMUNITY AND WHO ARE ATTUNED TO ASPECTS THAT AFFECT INDIVIDUALS, FAMILIES, AND COMMUNITY AT LARGE. HISTORICALLY CHW'S WERE VOLUNTEERS WORKING FOR THE LOVE OF COMMUNITY, TODAY THE GOAL IS TO PROVIDE TRAINING, COMPENSATION, AND SUFFICIENT RESOURCES FOR THIS IMPORTANT WORK. KCDC STRIVES TO CREATE CONNECTED RESILIENT HOMESTEAD COMMUNITIES THROUGH CULTURAL PROGRAMS, PERPETUATING HAWAIIAN MUSIC, AND COMMUNITY ENGAGEMENT TO SUPPORT WELLBEING AND IMPROVE SOCIAL DETERMINANTS OF HEALTH FOR THE RESIDENTS OF THE HOMESTEAD COMMUNITIES.
    Expenses $184,748 · grants $5,000 · revenue $134,311
  • HOMESTEAD SUPPORT: KCDC EXISTS TO SERVE THE HAWAIIAN HOMESTEAD COMMUNITIES IN THE HONOULIULI AHUPUA'A (KAPOLEI/EWA REGION) OF MALUOHAI, KAUPE'A, KANEHILI, AND KA'ULUOKAHA'I; KCDC IS THE RECOGNIZED CDC IN THE REGION AND SERVES AS FISCAL SPONSOR FOR THESE FOUR HOMESTEAD ASSOCIATIONS FOR THE HOMESTEAD COMMUNITY BENEFIT AGREEMENT (HCBA). KCDC HOSTS HALAWAI, A QUARTERLY MEETING FOR THE BOARDS OF KCDC AND THE FOUR HOMESTEAD ASSOCIATIONS TO COLLABORATE ON TOPICS AND EVENTS, PARTICIPATE IN CAPACITY BUILDING ACTIVITIES/TRAININGS, AND BUILD PILINA (CONNECTIONS). A PORTION OF THE HCBA FUNDS SUSTAIN KCDC / KHC PROGRAMS AND SERVICES, HAPAI POHAKU ANNUAL SCHOLARSHIPS (ONE $2K SCHOLARSHIP AWARDED TO ONE APPLICANT FROM EACH OF THE FOUR HOMESTEADS), AND THE BALANCE IS DIVIDED AMONG THE FIVE ENTITIES TO SUPPORT COMMUNITY EVENTS AND PROJECTS. KCDC PROVIDES SHARED RESOURCES TO THE HOMESTEAD ASSOCIATION SUCH AS BULK MAILING AND PRINTING SERVICES AND MEETING SPACES. KCDC PROVIDES EMPLOYMENT OPPORTUNITIES FOR HOMESTEAD RESIDENTS, AT THIS TIME ALL STAFF ARE HOMESTEAD RESIDENTS. KCDC BOARD OF DIRECTORS CONSISTS OF TWO PEOPLE FROM EACH OF THE FOUR HOMESTEADS; ONE OF WHICH IS A BOARD DESIGNATE FROM THE HOMESTEAD ASSOCIATION AND ONE THAT IS A RESIDENT OF THE HOMESTEAD (NOT ON THE BOARD). KCDC IS FOR COMMUNITY BY COMMUNITY. CURRENTLY SERVES AROUND 1,050 HOMES BETWEEN THE FOUR HOMESTEADS, AT FULL BUILD-OUT THERE WILL BE OVER 2,000 HOMES; THIS IS PROJECTED TO BE THE LARGEST CONCENTRATION OF NATIVE HAWAIIANS ON THE PLANET.
    Expenses $69,105 · grants $60,460
  • KAPOLEI HERITAGE CENTER (KHC): IS THE COMMUNITY CENTER OWNED AND OPERATED BY KCDC, OPERATING SEVEN DAYS A WEEK THAT SERVES AS THE PIKO (CENTER) OR HUB FOR THE FOUR HOMESTEAD COMMUNITIES IN THE HONOULIULI AHUPUA'A OF MALUOHAI, KAUPE'A, KANEHILI, AND KA'ULUOKAHA'I. KHC CONSISTS OF TWO MULTI-USE ROOMS AND A COMMERCIAL KITCHEN (PHASE 1) AND AN OUTDOOR SPACE FOR LARGE GATHERINGS/CELEBRATIONS THAT CAN ALL BE RENTED. HOMESTEAD RESIDENTS OF THE FOUR HOMESTEADS ENJOY DISCOUNTED RATES SUBSIDIZED BY THE HCBA FUNDS. KHC PROVIDES SPACE FOR FREE CULTURAL PROGRAMS. KHC SITS ON 3.25 ACRE KIPUKA THAT KCDC IS BEGINNING THE PLANNING AND DESIGN PHASE FOR PHASE 2-3; A HALL OR HALAU FOR LARGE GATHERINGS/CELEBRATIONS AND A FACILITY WITH LARGER PROGRAM SPACE, AN OFFICE SUITE FOR KCDC AND EACH OF THE FOUR HOMESTEAD ASSOCIATIONS AND AN AREA TO HONOR PRINCE JONAH KUHIO THE CREATOR OF THE HAWAIIAN HOMES COMMISSION ACT (HHCA) OF 1920. KCDC STRIVES TO CREATE A SENSE OF PLACE THROUGH CULTURAL PROGRAMS, PERPETUATING HAWAIIAN MUSIC, AND COMMUNITY ENGAGEMENT TO SUPPORT WELLBEING AND IMPROVE SOCIAL DETERMINANTS OF HEALTH FOR THE RESIDENTS OF THE HOMESTEAD COMMUNITIES. SERVES AVERAGE OF 2500 PEOPLE A MONTH.
    Expenses $62,220 · revenue $42,785
  • OTHER PROGRAMS
    Expenses $95,211 · revenue $544,502

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-2420702
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
2008
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,615,308
Income (IRS master file)
$1,290,078

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,287,754$520,317$2,615,308XML
990December 2023$178,476$280,400$1,880,741XML
990December 2022$204,805$166,251$1,911,876IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990-N for 2010
Officer: Shirley Swinney
December 31, 2010≤ $50,000 receipts––e-Postcard

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 26-2420702).

Questions about KAPOLEI COMMUNITY DEVELOPMENT CORPORATION

What is the EIN of KAPOLEI COMMUNITY DEVELOPMENT CORPORATION?
The employer identification number (EIN) of KAPOLEI COMMUNITY DEVELOPMENT CORPORATION is 26-2420702.
Is KAPOLEI COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
Are donations to KAPOLEI COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KAPOLEI COMMUNITY DEVELOPMENT CORPORATION 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 KAPOLEI COMMUNITY DEVELOPMENT CORPORATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KAPOLEI COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of KAPOLEI COMMUNITY DEVELOPMENT CORPORATION?
The 990 for the year ended December 31, 2024 names CHANTAL KELIIHOOMALU.
Who are the officers and directors of KAPOLEI COMMUNITY DEVELOPMENT CORPORATION?
The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
How much revenue does KAPOLEI COMMUNITY DEVELOPMENT CORPORATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,287,754, expenses of $520,317 and total assets of $2,615,308 at year end.

Other nonprofits in KAPOLEI

All nonprofits in KAPOLEI · Hawaii · Community improvement and capacity building