Nonprofit · EIN 87-2029806
POSITIVELY KAI FOUNDATION
Tax-exempt · PAIA, HI 96779
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $203,484 | $53,893 | $149,591 | $242,116 | $0 | $242,116 |
| December 31, 2023 | 990 | $384,865 | $321,819 | $63,046 | $92,525 | $0 | $92,525 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $203,484
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $47,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,581
- Program services (functional)
- $53,281
- Management and general (functional)
- $612
Balance sheet and other
- Total assets, start of year
- $92,525
- Total assets, end of year
- $242,116
- Total liabilities, end of year
- $0
- Net assets, end of year
- $242,116
- Net assets without donor restrictions
- $242,116
- Gross receipts
- $203,484
- Employees
- 0
- Volunteers
- 7
- Year formed
- 2021
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 |
|---|---|---|---|
| KAI LENNY | PRESIDENT Trustee or director, Officer | 1.5 | $0 |
| EMILY PAYNE | VICE PRESIDE Trustee or director, Officer | 0.2 | $0 |
| PAMELA GUICHET | SECRETARY Trustee or director, Officer | 0.17 | $0 |
| SALMA ANSARI | TREASURER Trustee or director, Officer | 0.23 | $0 |
| MARTIN LENNY | DIRECTOR Trustee or director | 3.3 | $0 |
| GLORIA NAVARRO-BUCKINGHAM | DIRECTOR Trustee or director | 0.23 | $0 |
| MARK INGALLS | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAI LENNY | PRESIDENT Trustee or director, Officer | 1 | $0 |
| EMILY PAYNE | VICE PRESIDE Trustee or director, Officer | 0.2 | $0 |
| RIDGE LENNY | VICE PRESIDE Trustee or director, Officer | 0.12 | $0 |
| PAMELA GUICHET | SECRETARY Trustee or director, Officer | 0.23 | $0 |
| SALMA ANSARI | TREASURER Trustee or director, Officer | 0.15 | $0 |
| MARTIN LENNY | DIRECTOR Trustee or director | 2.31 | $0 |
| GLORIA NAVARRO-BUCKINGHAM | DIRECTOR Trustee or director | 0.15 | $0 |
| MARK INGALLS | DIRECTOR Trustee or director | 1.15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 790191, PAIA, HI 96779-0191
- Mailing address (990-N for 2022)
- PO BOX 698, PUUNENE HI 96784
- Principal officer (990 for 2024)
- KAI LENNY, PO BOX 790191, PAIA, HI 96779
- Principal officer (990-N for 2022)
- KAI LENNY, PO BOX 698, PUUNENE HI 96784
- Signed the 990
- MARTIN LENNY, DIRECTOR
- Phone
- (808) 280-3433
- Website
- POSITIVELYKAIFOUNDATION.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
TO INSPIRE, ENCOURAGE, AND SUPPORT THE NEXT GENERATIONS PURSUIT OF THEIR PASSIONS AND AMBITIONS IN LIFE, THROUGH POSITIVE EXPERIENCES AND LESSONS IN AND ON THE OCEAN.
Program accomplishments
- POSITIVELY KAI FOUNDATION IS FOCUSED ON YOUTH-DRIVEN INITIATIVES, GEARED TOWARDS OCEAN SAFETY AND ENVIRONMENTAL EDUCATION. ACTIVITIES INCLUDE TRAINING CLINICS TO INTRODUCE KIDS TO VARIOUS WATER SPORTS, SUCH AS STAND- UP PADDLING AND SURFING.Expenses $53,281 · grants $47,000
- FOLLOWING THE DEVASTATING WILDFIRES THAT STRUCK LAHAINA IN 2023, POSITIVELY KAI FOUNDATION PROVIDED DISASTER RELIEF TO MEMBERS OF THE LAHAINA COMMUNITY.
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
- 87-2029806
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $242,116
- Income (IRS master file)
- $203,484
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $203,484 | $53,893 | $242,116 | XML |
| 990 | December 2023 | $384,865 | $321,819 | $92,525 | XML |
| 990-N for 2022 Officer: KAI LENNY | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: KAI LENNY | December 31, 2021 | ≤ $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 87-2029806).
Questions about POSITIVELY KAI FOUNDATION
- What is the EIN of POSITIVELY KAI FOUNDATION?
- The employer identification number (EIN) of POSITIVELY KAI FOUNDATION is 87-2029806.
- Is POSITIVELY KAI FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to POSITIVELY KAI FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POSITIVELY KAI 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 POSITIVELY KAI 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 POSITIVELY KAI 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 POSITIVELY KAI FOUNDATION?
- The 990 for the year ended December 31, 2024 names KAI LENNY.
- Who are the officers and directors of POSITIVELY KAI FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does POSITIVELY KAI FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $203,484, expenses of $53,893 and total assets of $242,116 at year end.
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