Nonprofit · EIN 83-0567345
HENRY KAPONO FOUNDATION
Tax-exempt · HONOLULU, HI 96825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $287,638 | $270,047 | $17,591 | $155,618 | $0 | $155,618 |
| December 31, 2023 | 990 | $211,031 | $152,608 | $58,423 | $136,571 | $0 | $136,571 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $267,971
- Program service revenue
- $78,118
- Investment income
- $0
- Net income from fundraising events
- -$58,451
- Other revenue
- -$58,451
Expenses
- Grants and similar amounts paid
- $28,296
- Compensation of officers, directors and key employees
- $32,750
- Salaries, compensation and benefits (total)
- $32,750
- Professional fundraising fees
- $0
- Accounting fees
- $2,907
- Travel
- $5,213
- Program services (functional)
- $218,344
- Management and general (functional)
- $38,877
- Fundraising (functional)
- $12,826
Balance sheet and other
- Total assets, start of year
- $136,571
- Total assets, end of year
- $155,618
- Total liabilities, end of year
- $0
- Net assets, end of year
- $155,618
- Net assets without donor restrictions
- $97,989
- Net assets with donor restrictions
- $57,629
- Gross receipts
- $371,039
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2018
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lezlee Ka'aihue | Executive Dir. Officer | 50 | $30,000 |
| Alx Kawakami | Secretary Trustee or director, Officer | 0 | $2,750 |
| Henry Kapono Ka'aihue | President Trustee or director, Officer | 0 | $0 |
| Greg Sitar | Treasurer Trustee or director, Officer | 0 | $0 |
| Sean Dee | Vice President Trustee or director, Officer | 0 | $0 |
| Carolyn Berry Wilson | Director Trustee or director | 0 | $0 |
| Stanford Carr | Director Trustee or director | 0 | $0 |
| John Defries | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alx Kawakami | Secretary Trustee or director, Officer | 1 | $1,400 |
| Henry Kapono Ka'aihue | President Trustee or director, Officer | 1 | $0 |
| Greg Sitar | Treasurer Trustee or director, Officer | 1 | $0 |
| Sean Dee | Vice President Trustee or director, Officer | 1 | $0 |
| Carolyn Berry Wilson | Director Trustee or director | 1 | $0 |
| Lezlee Ka'aihue | Executive Dir. Trustee or director | 20 | $0 |
| Stanford Carr | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 130 LUNALILO HOME RD, HONOLULU, HI 96825-2002
- Mailing address (990-N for 2019)
- 130 LUNALILO HOME ROAD, HONOLULU HI 96825
- Principal officer (990-N for 2019)
- GUY R BANAL, 130 LUNALILO HOME ROAD, HONOLULU HI 96825
- Signed the 990
- Greg Sitar, Treasurer
- Phone
- (808) 478-8149
- Website
- HenryKaponoFoundation.org
- Return prepared by
- NATALIE J IWASA CPA INC
Mission
To support and empower Hawaii's music industry to thrive through programs, grants, education and resources.
Program accomplishments
- The HKF PROGRAM categories include: social needs, education, music development, and business. Dedicated to empowering individuals as a whole, we aim to uplift both musical abilities and overall well-being through growth opportunities, skill development, and community engagement, fostering confidence and resilience for fulfilling lives.MELE - Sponsorships, Work, Grants, MentoringKOKUA - Assistance, Relief, & Social ServicesKUKUI - Music & Business Industry ResourcesIMUA - Music Education Scholarships, & Grants______________________________2023 OVERVIEW2023 marked HKFs 5th year! The HKF has achieved significant milestones, demonstrating resilience and making a meaningful impact during one of the most challenging times of our generation. Since inception, HKF has provided over $350,000 in financial aid & assistance to over 400 Musicians and their families, creating meaningful work opportunities for nearly 1000 musicians and industry workers. In 2023 specifically, the HKF continued its dedication to advancing the music industry through expanded resources and programs, forging new Partnerships and launching new Grants & Scholarships. However, due to the August 8, 2023 wildfires in Maui, there was a shift in focus to the Music Community on that island, with 2 major fundraisers and launch of the We Are Friends Maui (WAFM) Emergency Grocery Card Program. HKF Refined Guiding Pillars to EMPWR. The HKF further fine-tuned & defined guiding pillars, Every HKF Program and service embodies and upholds the fundamental values of Educate, Malama, Partner, Work, and Resources. These pillars provide the basis for the HKF Acts of Aloha (Giving), in the form of Programs, Grants, Scholarships, and Resources. HKF PROGRAMSMELE PROGRAMS Empowering Hawaiis Music Community to thrive through facilitating live event sponsorships, meaningful work & mentoring programs, and providing mele (music) grants coming in 2024. THE ON THE RISE (OTR) PROGRAM The OTR program was launched in January 2023. OTR is dedicated to elevating Hawaiis musicians early in their careers as professional entertainers. Through community partnerships and resources, the OTR program provides mentorship, meaningful work & performance opportunities. oTwelve On the Rise Artists were admitted into the inaugural year of the program. oHKF provided Artists with 75 paid events and meaningful work to showcase their talents at fair market compensation. These events included: First Hawaiian Banks First Fridays is a fully funded lunchtime music event that featured 11 On the Rise Acts & 11 HFK Event Manager/Sound Technician, on the first Friday of each month starting on March 3, 2023, with two shows in December 2023. Duke's on Thursdays Started on November 2, 2023, as a weekly concert at Dukes Waikiki, which employed and featured 9 On the Rise Acts and 9 HKF Event Managers each Thursday through the end of the year, continuing into 2024. MELE WORK PROGRAM HKF continued to Empower Hawaiis Music Community to thrive through partnering with like-minded organizations to provide work opportunities for Hawaiis legendary, established, and up & coming entertainers through live events and organizations looking for talent. The HKFs objective is to continue to support work opportunities for Hawaii's music industry and entertainers by partnering and supporting select music events that offer Hawaiis music industry gainful employment. 199 (75 specific to OTR) quality musical gigs and a catalyst in providing in excess of 260 Music Industry Professionals meaningful work due to HKF initiatives. HKF work events included:oLes Jardin ARTFEST sponsored work for 9 entertainers on May 13, 2023 including 2 OTR, 1 sound technician and 1 HKF event manager for entertainment during their annual student-family art festival. Additionally, Les Jardin Academy donated $2,500 toward HKFs general Fund. oMake Music Day partnered with the HKF to have musicians showcase their talents across Oahu on June 21, 2023, with a featured lunchtime concert with 4 musicians that included 1 OTR, and in addition, 1 HKF Event Manager/Sound Technician and 2 Legends who donated their service to the cause.oDon Ho August 11, 2023. The event employed 2 HKF OTR acts plus 1 HKF event manager in honor of Don Hos Birthday.KUKUI (RESOURCES). THE MUSICIANS TOOLBOX Offering Entertainment Resources & Information for Royalty Management Services and Organizations that benefit the music industry professional. The HKF Digital Resources were accessed by 962 total visits which included 543 unique visits in 2023. Pages accessed:oManaging Music Catalog & Royalties: Registering & Publishing Your Work for Maximum Music Revenue PotentialoDigital Music Platforms: Online Platforms to Help Increase Your Audience ReachoDigital Music Distributors & Replicators: Digital Distribution, Design, Authoring, Mastering, Digital & Physical ReplicationoMusic Industry & Supporting Organizations: Organizations Invested in the Future & Support of Musicians and the Music IndustryoBusiness Resources: How to Start & Register Your Business in Hawai`iSPONSORSHIPS. The HKF continued their commitment to keeping live music events alive by providing financial support for qualified events with a focus on live music showcasing Hawaiis entertainment. In 2023, the HKF awarded funds to compensate artists at 5 prestigious events that included: oGabby Pahinui Waimanalo Kanikapila Music Festival for over 70 entertainersoWindward Community Colleges Makana Mele for 8 featured entertainersoKamehameha Day Parade featured 2 On the Rise Artists and provided lunch for up to 50 entertainersoHonolulu Zoos Wildest Show Concert Series. HKF sponsored the On the Rise opening acts for 6 summer shows.oMerry Christmas to You Concert. HKF sponsored 8 On the Rise Acts, 4 acts featured between two shows. KOKUA PROGRAMSHKF expanded the Kokua (assistance and relief) Program to music industry professionals in need, including financial assistance & information, access to social services in the first seven months of the year, and in August 2023, made a pivot to focus emergency relief to the Maui Music Community affected by the August 8 wildfires. The Kokua Programs online pages were accessed by 2,944 visits which included 873 unique visits in 2023.WAFMaui: HKF shifted focus to providing Emergency Relief in the form of $500 Foodland grocery gift cards for those Affected by the August 8, 2023, Wildfires on Maui.oHKF was able to implement the application process to ship cards to music community members affected within one week from the devastating incident. oby December 2023, HKF awarded 130 $500 Gift Cards from August 2023 through December 2023.WAF 2.0 The HKF continued the Basic Essentials Relief Program, providing Music Industry Professionals with basic essential needs for individuals, families, and communities in the immediate aftermath of an unexpected loss of income, from January through July 2023. The HKF awarded Emergency Grocery Gift Cards at $500 each to 4 qualified applicants. The program was paused in August through December 2023 to focus on the WAFM Program. EMERGENCY MEDICAL EQUIPMENT (EME) GRANT. Launched in May 2023, the primary focus of HKF EME Kokua Grant is to assist Hawai?i Music Industry Professionals needing permanent or temporary medical equipment for their personal use. The HKF program would provide quarterly awards of up to $1,000 to assist in the cost of needed EME for individuals who demonstrate financial hardship. The HKF has yet to award an EME grant due to lack of applicants that meet the criteria. WAIKIKI HEALTH. Waikiki Health continued to provide personal assistance for HKF members. In August 2023, they expanded their in-person services to provide dedicated assistance to the Island of Maui. HKF included this expansion in its communication to its Music Community in Maui as well as the Maui Community at Large via social posts. Two eblasts including the Waikiki Health program, reached 676 Maui Industry professionals with 133 click throughs. IMUA (MUSIC SCHOLARSHIPS & EDUCATION GRANTS)HKF provides educational opportunities for individuals and organizations in Hawai?i, looking to imua (press forward) and advance music education, programs, grants & scholarships.HENRY KAPONO FOUNDATION HAWAIIAN MUSIC SCHOLARSHIP is in partnership with the University of Hawaiis Windward Community College Campus. For the 2023-24 Academic School Year (ASY), the WCC Scholarship committee awarded 3 students with partial scholarships covering 50% of their program tuition and supplies. This left $8,000 in reserves from 2022. In addition to the $8 in fundraising efforts in 2023, the Henry Kapono Foundations Hawaiian Music Scholarship Fund is a little over $16,000 for the 2024-2025 ASY. HKF MUSIC EDUCATION GRANTS HKF research and developed an application & award process to supply funds, in the way of educational grants, to qualified organizations. Funds will be awarded to help provide or expand educational music programs for schools and theExpenses $218,344 · grants $28,296 · revenue $78,118
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 | Not 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
- 83-0567345
- 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
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $155,618
- Income (IRS master file)
- $371,039
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $287,638 | $270,047 | $155,618 | IRS |
| 990 | December 2023 | $211,031 | $152,608 | $136,571 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: GUY R BANAL | December 31, 2019 | ≤ $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 83-0567345).
Questions about HENRY KAPONO FOUNDATION
- What is the EIN of HENRY KAPONO FOUNDATION?
- The employer identification number (EIN) of HENRY KAPONO FOUNDATION is 83-0567345.
- Is HENRY KAPONO FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to HENRY KAPONO FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HENRY KAPONO 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 HENRY KAPONO FOUNDATION 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 HENRY KAPONO FOUNDATION 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 HENRY KAPONO FOUNDATION?
- The 990-N for 2019 names GUY R BANAL.
- Who are the officers and directors of HENRY KAPONO FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 8 people; 2 received compensation from the organization, the highest $30,000 (Lezlee Ka'aihue, Executive Dir.).
- How much revenue does HENRY KAPONO FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $287,638, expenses of $270,047 and total assets of $155,618 at year end.
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