Nonprofit · EIN 46-1377090
NALUKAI FOUNDATION
Tax-exempt (reinstated) · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $128,550 | $266,461 | -$137,911 | $101,086 | $0 | $101,086 |
| December 31, 2024 | 990 | $118,525 | $243,387 | -$124,862 | $238,997 | $0 | $238,997 |
| December 31, 2023 | 990 | $446,806 | $212,037 | $234,769 | $363,859 | $0 | $363,859 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $126,500
- Program service revenue
- $0
- Investment income
- $2,050
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $65,000
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $198,199
- Occupancy
- $6,123
- Other expenses
- $62,139
- Program services (functional)
- $127,140
Balance sheet and other
- Total assets, start of year
- $238,997
- Total assets, end of year
- $101,086
- Total liabilities, end of year
- $0
- Net assets, end of year
- $101,086
- Cash, savings and investments
- $101,086
- Gross receipts
- $128,550
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kirstin Kahaloa | Executive Director/Board Member | 5 | $45,000 |
| Kari Clark | CFO | 3 | $20,000 |
| David Clarke | Board Chairman | 1 | $0 |
| Nick Wong | Board Member | 1 | $0 |
| Auston Stewart | Secretary | 1 | $0 |
| Allen Murabayashi | President | 1 | $0 |
| Aaron Schorn | Board member | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kari Clark | CFO Key employee, Highest-paid employee | 4 | $25,000 |
| Kirstin Kahaloa | Executive Director Key employee | 10 | $22,917 |
| David Clarke | Secretary Officer | 2 | $6,000 |
| Nick Wong | Board Member Trustee or director | 1 | $0 |
| Auston Stewart | President Officer | 5 | $0 |
| Allen Murabayashi | Chairman of the Board Officer | 2 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Kari Clark | CFO Officer | 5 | $25,000 | $25,000 |
| David Clarke | Secretary Officer | 3 | $12,500 | $12,500 |
| Nick Wong | Board Member Trustee or director | 2 | $0 | $0 |
| Darius Monsef | Chairman of the Board Officer | 1 | $0 | $0 |
| Auston Stewart | Board Member Officer | 10 | $0 | $0 |
| Pualani Lincoln | Board Member Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 67-1185 MAMALAHOA HWY STE D104 260, KAMUELA, HI 96743-8412
- In care of
- % SPENCER JACKSON
- Mailing address (990-N for 2018)
- 67-1185 MAMALAHOA HWY D-104, KAMUELA HI 967438442
- Principal officer (990-N for 2018)
- David Clarke, 67-1185 Mamalahoa Hwy Suite D-104, Kamuela HI 96743
- Signed the 990-EZ
- Kari Clark, Chief Financial Officer
- Phone
- (808) 557-5095
- Website
- www.nalukai.org
Mission
Nalukai provides education, mentoring, and other services to high school students to spur entrepreneurship and job creation in Hawaii. Nalukai also mentors alumni as they complete high school, go through college, and beyond.
Program accomplishments
- In 2025, the Nalukai Academy Summer Start Up Camp program provided 10 days of social, cultural, and commercial entrepreneurship training to 28 Hawaii high school students from O'ahu, Hawai'i Island, Maui, Molokai, and Kaua'i, as well as 3 days of leadership training and 10 days of team management experience to 8 alumni of previous Nalukai programs.Expenses $72,096 · grants $25,000
- In 2025, the Nalukai Academy Spring Camp program provided 6 days of social, cultural and commercial entrepreneurship training to 16 Hawaii high school students from the West Side of Hawaii Island as well as 2 days of leadership training and 6 days of team management experience to 4 alumni of previous Nalukai programs.Expenses $27,817
- In 2025, the Nalukai Academy Fall Camp program provided 6 days of social, cultural and commercial entrepreneurship training to 16 Hawaii high school students from the East Side of Hawaii Island as well as 2 days of leadership training and 6 days of team management experience to 4 alumni of previous Nalukai programs.Expenses $27,227 · grants $25,000
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-1377090
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $101,086
- Income (IRS master file)
- $128,550
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- September 1, 2015
- Reinstated
- Effective May 15, 2013
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 | December 2025 | $128,550 | $266,461 | $101,086 | IRS |
| 990 | December 2024 | $118,525 | $243,387 | $238,997 | IRS |
| 990 | December 2023 | $446,806 | $212,037 | $363,859 | XML |
| 990 | December 2022 | $241,025 | $146,093 | $130,319 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: David Clarke | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2017 Officer: DARIUS A MONSEF | December 31, 2017 | ≤ $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 46-1377090).
Questions about NALUKAI FOUNDATION
- What is the EIN of NALUKAI FOUNDATION?
- The employer identification number (EIN) of NALUKAI FOUNDATION is 46-1377090.
- Is NALUKAI FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to NALUKAI FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NALUKAI 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 NALUKAI 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 NALUKAI FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of NALUKAI FOUNDATION?
- The 990-N for 2018 names David Clarke.
- Who are the officers and directors of NALUKAI FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $45,000 (Kirstin Kahaloa, Executive Director/Board Member).
- How much revenue does NALUKAI FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $128,550, expenses of $266,461 and total assets of $101,086 at year end.
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