Nonprofit · EIN 92-0992263
KAULU I KA PONO ACADEMY
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $81,165 | $404,181 | -$323,016 | $626,489 | $130 | $626,359 |
| June 30, 2024 | 990 | $47,078 | $173,983 | -$126,905 | $949,535 | $160 | $949,375 |
| June 30, 2023 | 990 | $1,114,393 | $38,113 | $1,076,280 | $1,076,738 | $458 | $1,076,280 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $50,000
- Program service revenue
- $0
- Investment income
- $31,165
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $67,220
- Salaries, compensation and benefits (total)
- $74,050
- Professional fundraising fees
- $0
- Accounting fees
- $10,749
- Occupancy
- $143,060
- Travel
- $537
- Depreciation
- $8,073
- Program services (functional)
- $319,153
- Management and general (functional)
- $85,028
Balance sheet and other
- Total assets, start of year
- $949,535
- Total assets, end of year
- $626,489
- Total liabilities, end of year
- $130
- Net assets, end of year
- $626,359
- Land, buildings and equipment
- $44,278
- Net assets without donor restrictions
- $626,359
- Gross receipts
- $81,165
- Employees
- 0
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jade Battad | Secretary Trustee or director, Officer | 23 | $67,220 |
| Mel Rapozo | Chairman Trustee or director, Officer | 1 | $0 |
| Clyde Nakaya | Treasurer Trustee or director, Officer | 1 | $0 |
| Tracy Fu | Vice President Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jade Battad | Vice President Trustee or director, Officer | 23 | $48,980 |
| William Arikaki | President Trustee or director, Officer | 2 | $0 |
| Edmond Acoba | Secretary/Treas Trustee or director, Officer | 2 | $0 |
990 for the year ended June 30, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Arikaki | President Trustee or director, Officer | 2 | $0 |
| Jade Battad | Vice President Trustee or director, Officer | 2 | $0 |
| Edmund Acoba | Secretary/Treas Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3-2600 KAUMUALII HWY STE 1300 PMB, LIHUE, HI 96766-2022
- In care of
- % SHAWN SHIMABUKURO
- Principal officer (990 for 2024)
- Mel Rapozo, 3-2600 Kaumualii Hwy PMB 253 1300, Lihue, HI 96766
- Signed the 990
- Mel Rapozo, Chairman
- Phone
- (808) 634-0760
- Return prepared by
- Bottomline Business Solutions
Mission
To provide Kaua'i a residential treatment and educational facility for at-risk youth
Program accomplishments
- Provide facilities for intensive outpatient treatment for at-risk youth through contracting in-house services and researching of potential providers and programs.Expenses $319,153 · revenue $50,000
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 92-0992263
- 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
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $626,489
- Income (IRS master file)
- $81,165
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $81,165 | $404,181 | $626,489 | XML |
| 990 | June 2024 | $47,078 | $173,983 | $949,535 | XML |
| 990 | June 2023 | $1,114,393 | $38,113 | $1,076,738 | XML |
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 92-0992263).
Questions about KAULU I KA PONO ACADEMY
- What is the EIN of KAULU I KA PONO ACADEMY?
- The employer identification number (EIN) of KAULU I KA PONO ACADEMY is 92-0992263.
- Is KAULU I KA PONO ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to KAULU I KA PONO ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAULU I KA PONO ACADEMY 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 KAULU I KA PONO ACADEMY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAULU I KA PONO ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of KAULU I KA PONO ACADEMY?
- The 990 for the year ended June 30, 2025 names Mel Rapozo.
- Who are the officers and directors of KAULU I KA PONO ACADEMY?
- The 990 for the year ended June 30, 2025 lists 4 people; 1 received compensation from the organization, the highest $67,220 (Jade Battad, Secretary).
- How much revenue does KAULU I KA PONO ACADEMY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $81,165, expenses of $404,181 and total assets of $626,489 at year end.
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