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Nonprofit · EIN 99-0224721

FOUNDATION OF I INC FREEDOM OF THE COSMOS

Tax-exempt · WAIANAE, HI 96792

Financials

$65K$68K2023$61K$70K2024
Revenue Expenses · by fiscal year end
Financials of FOUNDATION OF I INC FREEDOM OF THE COSMOS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$61,217$69,888-$8,671$1,002,002$6,870$995,132
December 31, 2023990$64,671$67,928-$3,257$880,119-$24$880,143
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$12,378
Program service revenue
$22,388
Investment income
$17,735
Net income from sales of inventory
$8,716
Other revenue
$8,716

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$50,750
Salaries, compensation and benefits (total)
$55,551
Professional fundraising fees
$0
Legal fees
$267
Accounting fees
$3,664
Occupancy
$3,060
Program services (functional)
$26,229
Management and general (functional)
$43,659

Balance sheet and other

Total assets, start of year
$880,119
Total assets, end of year
$1,002,002
Total liabilities, end of year
$6,870
Net assets, end of year
$995,132
Gross receipts
$61,431
Employees
3
Volunteers
3
Year formed
1980
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.

NameTitleHours / weekCompensation
KARIN AHSINGTREASURER/SE
Trustee or director, Officer
5$32,000
KAMAILELAULI'I RAFAELOVICHPRESIDENT
Trustee or director, Officer
4$15,000
ROBERTA L W AHSINGTREASURER/SE
Trustee or director, Officer
5$3,750
RALENE CHANGDIRECTOR
Trustee or director
1$0
KEALAOKEAOLOA RAFAELOVICHDIRECTOR
Trustee or director
1$0
CONSTANCE WEBBERCHAIRMAN/VIC
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
KARIN AHSINGDIRECTOR
Trustee or director
5$18,242
KAMAILELAULI'I RAFAELOVICHPRESIDENT
Trustee or director, Officer
4$15,000
ROBERTA L W AHSINGTREASURER/SE
Trustee or director, Officer
5$15,000
CONSTANCE WEBBERCHAIRMAN/VIC
Trustee or director, Officer
1$0
RALENE CHANGDIRECTOR
Trustee or director
1$0
KEALAOKEAOLOA RAFAELOVICHDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
87-344 KULAHANAI ST, WAIANAE, HI 96792-3374
Principal officer (990 for 2024)
KAMAILELAULI'I RAFAELOVICH, 2801-G1 LA I ROAD, HONOLULU, HI 96816
Signed the 990
KAMAILELAULI'I RAFAELOVICH, PRESIDENT
Phone
(808) 292-0397
Return prepared by
HEE & CHING CPAS LLC

Mission

THE CORPORATION IS FORMED FOR THE PURPOSE OF (I) TO PRESERVE AND PROMOTE, AS WELL AS MAINTAIN THE INTEGRITY OF, THE SPIRITUAL TEACHINGS OF MORRNAH NALAMAKU SIMEONA (1913-1992) WHO WAS A NATIVE HAWAIIAN KAHUNA LA'AU LAPA'AU OR HEALING PRIEST. HER MOTHER, LILIA,WAS ONE OF THE LAST KAHUNA LA'AU KAHEA OR PRIEST WHO HEALS WITH WORDS. MS. SIMEONA WAS A TEACHER OF HO'OPONOPONO, THE ANCIENT HAWAIIAN SPIRITUAL PRACTICE OF PROBLEM SOLVING. IN 1983, MS. SIMEONA PRESENTED PROGRAMS ON HO'OPONOPONO TO THE UNITED NATIONS. MS. SIMEONA WAS THE FOUNDER OF THE FOUNDATION OF I, INC. MS. SIMEONA'S WORK INVOLVED THE ADAPTATION OF HO'OPONOPONO FOR MODERN USAGE TO BE APPLIED TO THE INDIVIDUAL THROUGH THE PROCESS OF SELF-IDENTITY THROUGH THE HO'OPONOPONO (SITH PROCESS). THE CORPORATION WILL CONTINUE ITS EFFORTS TO PROMOTE THE CONCEPT OF SITH IN ADDITION TO PRESERVING MS. SIMEONA'S TEACHINGS. (II) TO TEACH INSTRUCTORS HOW TO TEACH THE SITH PROCESS SO THAT THOSE INSTRUCTORS CAN TEACH OTHERS HOW TO ACHIEVE THEIR

990 for the year ended December 31, 2024

Program accomplishments

  • THE FOUNDATION APPLIED AND OBTAINED COPYRIGHTS FOR VARIOUS TEACHING MATERIALS CREATED BY MS. SIMEONA. THE FOUNDATION PRINTED HARD COPIES OF THE MATERIALS AND SHIPPED THEM TO VARIOUS LOCATIONS THROUGHOUT THE WORLD WHERE CLASSES WERE CONDUCTED.
    Expenses $13,413 · revenue $22,388
  • THE FOUNDATION CONTINUES TO ARCHIVE AND CATEGORIZE THE UNPUBLISHED WORKS OF MS. SIMEONA. SEE MISSION STATEMENT ON MS. SIMEONA AND HER TEACHINGS.
    Expenses $3,918
  • THE FOUNDATION MAINTAINS A DISPLAY OF MS. SIMEONA'S WORK FOR VISITORS AT THE OFFICE AND WEBSITE.
    Expenses $6,741
  • THE FOUNDATION TRANSLATED SOME OF ITS MATERIALS INTO OTHER LANGUAGES.
    Expenses $2,157

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
99-0224721
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
1989
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P54Z)
Assets (IRS master file)
$1,002,002
Income (IRS master file)
$61,431

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$61,217$69,888$1,002,002IRS
990December 2023$64,671$67,928$880,119XML
990December 2022$80,626$66,172$778,886IRS
990December 2021–––IRS
990December 2020–––IRS

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 99-0224721).

Questions about FOUNDATION OF I INC FREEDOM OF THE COSMOS

What is the EIN of FOUNDATION OF I INC FREEDOM OF THE COSMOS?
The employer identification number (EIN) of FOUNDATION OF I INC FREEDOM OF THE COSMOS is 99-0224721.
Is FOUNDATION OF I INC FREEDOM OF THE COSMOS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
Are donations to FOUNDATION OF I INC FREEDOM OF THE COSMOS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FOUNDATION OF I INC FREEDOM OF THE COSMOS 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 FOUNDATION OF I INC FREEDOM OF THE COSMOS 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 FOUNDATION OF I INC FREEDOM OF THE COSMOS 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 FOUNDATION OF I INC FREEDOM OF THE COSMOS?
The 990 for the year ended December 31, 2024 names KAMAILELAULI'I RAFAELOVICH.
Who are the officers and directors of FOUNDATION OF I INC FREEDOM OF THE COSMOS?
The 990 for the year ended December 31, 2024 lists 6 people; 3 received compensation from the organization, the highest $32,000 (KARIN AHSING, TREASURER/SE).
How much revenue does FOUNDATION OF I INC FREEDOM OF THE COSMOS have?
On its 990 for the year ended December 31, 2024 it reported revenue of $61,217, expenses of $69,888 and total assets of $1,002,002 at year end.

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