Nonprofit · EIN 88-4071920
KUKIO HOOMANA FUND
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,986,626 | $718,711 | $1,267,915 | $2,251,990 | $13,452 | $2,238,538 |
| December 31, 2023 | 990 | $1,263,460 | $292,837 | $970,623 | $1,023,325 | $52,702 | $970,623 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,929,437
- Program service revenue
- $0
- Investment income
- $57,189
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $568,399
- Compensation of officers, directors and key employees
- $105,968
- Salaries, compensation and benefits (total)
- $116,071
- Professional fundraising fees
- $0
- Legal fees
- $4,776
- Accounting fees
- $1,957
- Program services (functional)
- $612,551
- Management and general (functional)
- $28,538
- Fundraising (functional)
- $77,622
Balance sheet and other
- Total assets, start of year
- $1,023,325
- Total assets, end of year
- $2,251,990
- Total liabilities, end of year
- $13,452
- Net assets, end of year
- $2,238,538
- Net assets without donor restrictions
- $1,437,122
- Net assets with donor restrictions
- $801,416
- Gross receipts
- $1,986,626
- Employees
- 1
- Volunteers
- 17
- Year formed
- 2022
- 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 | Other / benefits |
|---|---|---|---|---|
| SONNALY LEE | PHILANTHROPY MANAGER Officer | 1 | $100,964 | $6,680 |
| FRED UYTENGSU | PRESIDENT Trustee or director, Officer | 0 | $0 | $0 |
| ROBERT DEAN | SECRETARY Trustee or director, Officer | 0 | $0 | $0 |
| CATHERINE BREEN | TREASURER Trustee or director, Officer | 0 | $0 | $0 |
| DARRELL CAVENS | DIRECTOR Trustee or director | 0 | $0 | $0 |
| BENJY GARFINKLE | DIRECTOR Trustee or director | 0 | $0 | $0 |
| SPENCER K WONG | CHIEF FINANCIAL OFFICER Officer | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRED UYTENGSU | PRESIDENT Trustee or director, Officer | 0 | $0 |
| ROBERT DEAN | SECRETARY Trustee or director, Officer | 0 | $0 |
| CATHERINE BREEN | TREASURER Trustee or director, Officer | 0 | $0 |
| DARRELL CAVENS | DIRECTOR Trustee or director | 0 | $0 |
| BENJY GARFINKLE | DIRECTOR Trustee or director | 0 | $0 |
| SPENCER K WONG | CHIEF FINANCIAL OFFICER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5380, KAILUA KONA, HI 96745-5380
- In care of
- % KUKIO GOLF & BEACH CLUB
- Mailing address (990-N for 2022)
- PO Box 5380, Kailua Kona HI 96745
- Principal officer (990 for 2024)
- SPENCER K WONG, PO BOX 5380, KAILUAKONA, HI 96745
- Principal officer (990-N for 2022)
- Scott Nair, PO Box 5380, Kailua Kona HI 96745
- Signed the 990
- SPENCER K WONG, CHIEF FINANCIAL OFFICER
- Phone
- (808) 325-4030
- Return prepared by
- ALEX J SMITH CPA
Mission
THE KUKI'O HO'OMANA FUND SEEKS TO UPLIFT AND ENRICH OUR HAWAI'I ISLAND COMMUNITY THROUGH INTENTIONAL INVESTMENTS IN CURATED LOCAL ORGANIZATIONS FOCUSING ON YOUTH EMPOWERMENT, AFFORDABLE HOUSING, ENVIRONMENTAL PRESERVATION, CULTURAL ENRICHMENT, FOOD SECURITY AND TAILORED KUKI'O STAFF SUPPORT FOR EDUCATIONAL AND FINANCIAL HARDSHIP ASSISTANCE.
Program accomplishments
- STAFF - FOR 2024, THERE WERE 6 AWARDS FOR PRESCHOOL, 20 AWARDS FOR PRIMARY SCHOOL, 21 AWARDS FOR SECONDARY SCHOOL, AND 3 AWARDS FOR EDUCATIONAL TECH ASSISTANCEExpenses $299,203 · grants $293,899
- COMMUNITY - FOR 2024, THERE WERE 19 COMMUNITY AWARDS. COMMUNITY ALSO REPRESENTS LABOR-RELATED COSTS, CALCULATED BASED ON THE TIME ALLOCATION PERCENTAGES PROVIDED FOR EACH PAY PERIOD. THESE EXPENSES ARE DIRECTLY TIED TO STAFF HOURS SPENT ON COMMUNITY-RELATED ACTIVITIES AND PROGRAMS.Expenses $313,348 · grants $274,500
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
- 88-4071920
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $2,251,990
- Income (IRS master file)
- $1,986,626
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,986,626 | $718,711 | $2,251,990 | XML |
| 990 | December 2023 | $1,263,460 | $292,837 | $1,023,325 | XML |
| 990-N for 2022 Officer: Scott Nair | 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 88-4071920).
Questions about KUKIO HOOMANA FUND
- What is the EIN of KUKIO HOOMANA FUND?
- The employer identification number (EIN) of KUKIO HOOMANA FUND is 88-4071920.
- Is KUKIO HOOMANA FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to KUKIO HOOMANA FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KUKIO HOOMANA FUND 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 KUKIO HOOMANA FUND 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 KUKIO HOOMANA FUND 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 KUKIO HOOMANA FUND?
- The 990 for the year ended December 31, 2024 names SPENCER K WONG.
- Who are the officers and directors of KUKIO HOOMANA FUND?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $100,964 (SONNALY LEE, PHILANTHROPY MANAGER).
- How much revenue does KUKIO HOOMANA FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,986,626, expenses of $718,711 and total assets of $2,251,990 at year end.
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All nonprofits in KAILUA KONA · Hawaii · Philanthropy, voluntarism and grantmaking foundations