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Kailapa Community Association

EIN 20-2448236 · Kamuela, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO EMPOWER NATIVE HAWAIIANS LIVING IN KOHALA, SPECIFICALLY THE KAILAPA COMMUNITY, SUPPORTING PHYSICAL, MENTAL, SPIRITUAL, AND CULTURAL HEALTH OF PEOPLE AND PLACE.

Income
$39,171
Spending
$59,111
Spent on programs
90%
Reserves
57 months of spending
Largest source of income
donations and private grants, 70%
Employees
0
Volunteers
6

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 85 out of 100. Higher than 70% of charities in its peer group (human services, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 57.0 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 51% of income.

  • Income trend

    15 of 15

    Income rose 232% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 91% of charities in its peer group (human services, under $250k).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $53,352 spent. KAILAPA HAS THE FOLLOWING PROGRAMS: NA KILO AINA PROGRAM - COMMUNITY INITIATIVE TO PRACTICE AND PROMOTE PLACE- BASE AWARENESS THAT EMPHASIZE RELATIONSHIPS TO BUILD AND STRENGTHEN THE COMMUNITY. `EHU `EHU I KA PONO PROGRAM - THE GOAL IS TO RECONNECT THE AHUPUA`A SYSTEM - RESTORING FORESTS WHERE THERE WERE FORESTS, REPLANTING AGRICULTURE WHERE THERE HAD BEEN AGRICULTURE, AND BUILDING A THRIVING COMMUNITY. KO A KAI PROGRAM - YOUTH STEWARDSHIP PROGRAM. THE OBJECTIVES OF THE PROGRAMS ARE: 1. BUILD COMMUNITY SELF-SUFFICIENCY AND INDEPENDENCE THROUGH SOCIAL ECONOMIC DEVELOPMENT. 2. EDUCATE AND STRENGTHEN THE CULTURAL IDENTITY AND SELF-ESTEEM BY FACILITATING OPPORTUNITIES TO LEARN, PRACTICE, AND SHARE HAWAIIAN KNOWLEDGE OF HISTORY, CULTURE, VALUES, AND TRADITIONAL PRACTICES. 3. PRESERVE AND PROTECT OUR NATURAL ENVIRONMENT THROUGH STEWARDSHIP OF OUR ISLANDS AND RESOURCES THAT ARE APPROPRIATE TO TRANDITIONAL PRACTIVE AND PERSPECTIVE. 4. STRENGTHEN AND ENGAGE COMMUNITY RELATIONSHIPS AND ENCOURAGE ACTIVE PARTICIPATION IN ISSUES THAT IMPACT NATIVE HAWAIIAN CULTURE, RESOURCES, HEALTH, WELLNESS, AND LANDS. KAILAPA HAS THE FOLLOWING PROGRAMS: NA KILO AINA PROGRAM - COMMUNITY INITIATIVE TO PRACTICE AND PROMOTE PLACE- BASE AWARENESS THAT EMPHASIZE RELATIONSHIPS TO BUILD AND STRENGTHEN THE COMMUNITY. `EHU `EHU I KA PONO PROGRAM - THE GOAL IS TO RECONNECT THE AHUPUA`A SYSTEM - RESTORING FORESTS WHERE THERE WERE FORESTS, REPLANTING AGRICULTURE WHERE THERE HAD BEEN AGRICULTURE, AND BUILDING A THRIVING COMMUNITY. KO A KAI PROGRAM - YOUTH STEWARDSHIP PROGRAM. THE OBJECTIVES OF THE PROGRAMS ARE: 1. BUILD COMMUNITY SELF-SUFFICIENCY AND INDEPENDENCE THROUGH SOCIAL ECONOMIC DEVELOPMENT. 2. EDUCATE AND STRENGTHEN THE CULTURAL IDENTITY AND SELF-ESTEEM BY FACILITATING OPPORTUNITIES TO LEARN, PRACTICE, AND SHARE HAWAIIAN KNOWLEDGE OF HISTORY, CULTURE, VALUES, AND TRADITIONAL PRACTICES. 3. PRESERVE AND PROTECT OUR NATURAL ENVIRONMENT THROUGH STEWARDSHIP OF OUR ISLANDS AND RESOURCES THAT ARE APPROPRIATE TO TRANDITIONAL PRACTIVE AND PERSPECTIVE. 4. STRENGTHEN AND ENGAGE COMMUNITY RELATIONSHIPS AND ENCOURAGE ACTIVE PARTICIPATION IN ISSUES THAT IMPACT NATIVE HAWAIIAN CULTURE, RESOURCES, HEALTH, WELLNESS, AND LANDS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2010.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.