Nonprofit · EIN 46-1258906
KELEA FOUNDATION
Tax-exempt (reinstated) · PAIA, HI 96779
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $186,654 | $322,802 | -$136,148 | $268,985 | $60,891 | $208,094 |
| December 31, 2024 | 990 | $454,042 | $155,527 | $298,515 | $348,900 | $4,658 | $344,242 |
| December 31, 2023 | 990-EZ | $124,850 | $84,010 | $40,840 | $48,376 | $2,649 | $45,727 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $178,540
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $8,114
- Other revenue
- $8,114
Expenses
- Grants and similar amounts paid
- $10,446
- Compensation of officers, directors and key employees
- $83,200
- Other salaries and wages
- $153,640
- Salaries, compensation and benefits (total)
- $236,840
- Professional fundraising fees
- $0
- Accounting fees
- $2,803
- Occupancy
- $8,169
- Depreciation
- $20,200
- Program services (functional)
- $288,173
- Management and general (functional)
- $24,697
- Fundraising (functional)
- $9,932
Balance sheet and other
- Total assets, start of year
- $348,900
- Total assets, end of year
- $268,985
- Total liabilities, end of year
- $60,891
- Net assets, end of year
- $208,094
- Land, buildings and equipment
- $117,501
- Net assets without donor restrictions
- $208,094
- Gross receipts
- $186,654
- Employees
- 6
- Volunteers
- 25
- Year formed
- 2015
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER GLADWIN | EXECUTIVE DI Officer | 40 | $83,200 | $5,673 |
| RAINEY DOCK MATTHEWS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ZACHARY RAIDMAE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KAREN LYNN HUE SING | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| BOB WARDLAW | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAYLA WOPUTZ | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER GLADWIN | EXECUTIVE DI Officer | 40 | $44,800 | $2,837 |
| RAINEY DOCK MATTHEWS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ZACHARY RAIDMAE | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| KAREN LYNN HUE SING | VICE PRESIDE Trustee or director, Officer | 5 | $0 | $0 |
| BOB WARDLAW | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAYLA WOPUTZ | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER GLADWIN | EXECUTIVE DI | 20 | $0 |
| ZACHARY RAIDMAE | PRESIDENT/TR | 5 | $0 |
| KAREN LYNN HUE SING | VICE PRESIDE | 5 | $0 |
| ALICIA RIETZEL | SECRETARY | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 790103, PAIA, HI 96779-0103
- In care of
- % JENIFER GLADWIN
- Mailing address (990-N for 2022)
- PO BOX 791465, PAIA HI 967791465
- Principal officer (990 for 2025)
- JENNIFER GLADWIN, PO BOX 791465, PAIA, HI 96779
- Principal officer (990-N for 2022)
- JENNIFER GLADWIN, PO BOX 791465, PAIA HI 96779
- Signed the 990
- JENNIFER GLADWIN, EXECUTIVE DIRECTOR
- Phone
- (808) 276-1791
- Website
- KELEAFOUNDATION.ORG
- Return prepared by
- BARBARA J QUERRY LLC
Mission
THE MISSION OF KELEA FOUNDATION IS TO SUPPORT AND UPLIFT THE COMMUNITY OF MAUI THROUGH INCLUSIVE AND ACCESSIBLE SUPPORT SERVICES AND ACTIVITIES VISION STATEMENT
Program accomplishments
- DURING 2025, KELEA FOUNDATION CONTINUED ITS MISSION OF SUPPORTING AND UPLIFTING THE MAUI COMMUNITY THROUGH INCLUSIVE AND ACCESSIBLE SUPPORT SERVICES AND ACTIVITIES. THE ORGANIZATION FOCUSED ON SERVING INDIVIDUALS AND FAMILIES ACROSS MAUI COUNTY, INCLUDING PEOPLE WITH DISABILITIES, KUPUNA, WILDFIRE SURVIVORS, AND OTHER UNDERSERVED POPULATIONS. KELEA FOUNDATION OPERATED PROGRAMS IN FOUR PRIMARY SERVICE AREAS: RECREATION AND INCLUSIVE COMMUNITY PROGRAMMING, ACCESSIBLE TRANSPORTATION SUPPORT, NAVIGATION AND ADVOCACY SERVICES, AND THE MAUI MEDICAL LOAN CLOSET. PROGRAM ACTIVITIES INCLUDED INCLUSIVE RECREATION OPPORTUNITIES, ADAPTIVE SPORTS AND WELLNESS PROGRAMMING, SUPPORT GROUPS, EDUCATIONAL WORKSHOPS, COMMUNITY EVENTS, AND VOLUNTEER AND ACCESSIBILITY TRAININGS. KELEA FOUNDATION ALSO CONTINUED OPERATION OF KELEA HQ, A COMMUNITY SPACE IN KAHULUI SERVING AS A HUB FOR MEETINGS, WELLNESS ACTIVITIES, COMMUNITY SUPPORT SERVICES, AND PARTNER COLLABORATIONS. THE ORGANIZATION CONTINUED OPERATING THE MAUI MEDICAL LOAN CLOSET, WHICH RECEIVES, PROCESSES, INVENTORIES, AND DISTRIBUTES DONATED DURABLE MEDICAL EQUIPMENT AND CONSUMABLE SUPPLIES TO ADDRESS COMMUNITY NEEDS AND IMPROVE ACCESS TO EQUIPMENT RESOURCES. THIS PROGRAM ALSO SERVES AS AN OPPORTUNITY TO CONNECT INDIVIDUALS AND FAMILIES WITH ADDITIONAL REFERRALS, NAVIGATION ASSISTANCE, AND SUPPORT SERVICES. KELEA FOUNDATION CONTINUED TO PROVIDE NAVIGATION AND ADVOCACY SUPPORT THROUGH RESOURCE COORDINATION, SYSTEMS NAVIGATION, AND COLLABORATIVE PARTNERSHIPS. TRANSPORTATION SUPPORT SERVICES WERE UTILIZED TO ADDRESS GAPS IN EXISTING TRANSPORTATION SYSTEMS AND INCREASE ACCESS TO MEDICAL APPOINTMENTS, SUPPORT SERVICES, AND COMMUNITY ACTIVITIES. THROUGHOUT 2025, KELEA FOUNDATION MAINTAINED PARTNERSHIPS WITH NONPROFIT ORGANIZATIONS, HEALTHCARE PROVIDERS, GRASSROOTS ORGANIZATIONS, AND DISASTER RECOVERY NETWORKS TO STRENGTHEN COORDINATED SERVICE DELIVERY AND IMPROVE ACCESS TO RESOURCES ACROSS MAUI COUNTY. THE ORGANIZATION REMAINED COMMITTED TO INCREASING INCLUSION, ACCESSIBILITY, COMMUNITY PARTICIPATION, AND LONG-TERM RESILIENCE THROUGH COLLABORATIVE AND COMMUNITY-CENTERED APPROACHES.Expenses $288,173 · grants $10,446
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-1258906
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N19)
- Assets (IRS master file)
- $268,985
- Income (IRS master file)
- $186,654
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- August 10, 2015
- Reinstated
- Effective May 15, 2015
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 | December 2025 | $186,654 | $322,802 | $268,985 | XML |
| 990 | December 2024 | $454,042 | $155,527 | $348,900 | XML |
| 990-EZ | December 2023 | $124,850 | $84,010 | $48,376 | XML |
| 990-N for 2022 Officer: JENNIFER GLADWIN | December 31, 2022 | ≤ $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 46-1258906).
Questions about KELEA FOUNDATION
- What is the EIN of KELEA FOUNDATION?
- The employer identification number (EIN) of KELEA FOUNDATION is 46-1258906.
- Is KELEA FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
- Are donations to KELEA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KELEA FOUNDATION 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 KELEA FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KELEA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KELEA FOUNDATION?
- The 990 for the year ended December 31, 2025 names JENNIFER GLADWIN.
- Who are the officers and directors of KELEA FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $83,200 (JENNIFER GLADWIN, EXECUTIVE DI).
- How much revenue does KELEA FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $186,654, expenses of $322,802 and total assets of $268,985 at year end.
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- PROFESSIONAL WINDSURFERS ASSOCIATIONS EIN 99-0353054 · last filed 990 for 2024
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- ALOHA HOUSE INC EIN 99-0173804 · last filed 990 for 2025
- MAUI CHRISTIAN ACADEMY EIN 99-0241019 · last filed 990 for 2025
- THE HAPPY DOG PROJECT EIN 81-3361499 · last filed 990 for 2024
- LIVING PONO PROJECT EIN 45-5263880 · last filed 990 for 2024
- YOUTH WITH A MISSION-MAUI INC EIN 99-0325157 · last filed 990 for 2025