Skip to the page content
Your donations
Passes our checks

Kapolei Community Development Corporation

EIN 26-2420702 · Kapolei, HI

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood89 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

KAPOLEI COMMUNITY DEVELOPMENT CORPORATION'S MISSION IS TO FOSTER FAMILY AND CULTURAL PRESERVATION FOUND ON THE TENETS OF COMMUNITY, EDUCATION, AND PARTNERSHIPS.

Income
$1.3 million
Spending
$520,317
Spent on programs
79%
Reserves
27.9 months of spending
Largest source of income
fees for its services, 56%
Employees
0
Volunteers
9
Highest pay
$86,077, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 90% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 27.9 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 60% of income.

  • Income trend

    15 of 15

    Income rose 622% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 12 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 89 out of 100. Higher than 50% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    8 of 8 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.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    9 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • 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, 2024, 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 (4)
  1. $184,748 spent. GENERAL PROGRAM: KCDC PROVIDES SPACE FOR FREE CULTURAL PROGRAMS THROUGH PARTNERSHIPS SUCH AS ALU LIKE KUPUNA (SENIORS) PROGRAMS, KEIKI O KA AINA PARENT PARTICIPATION PRESCHOOLS, AND HAS STARTED DEVELOPING PROGRAMS ROOTED IN COMMUNITY SUCH AS UKULELE, HULA, OLELO HAWAII, AS WELL AS KCDC FACILITATES COMMUNITY BASED PARTICIPATORY RESEARCH (CBPR) PROGRAMS CENTERED AROUND NATIVE HAWAIIAN HEALTH ISSUES IN RESPONSE TO HEALTH NEEDS AND DISPARITIES IDENTIFIED FROM THE 2020 HOMESTEAD HEALTH SURVEY. KCDC DEVELOPS AND OPERATES RESPONSIVE CULTURALLY TAILORED PROGRAMS DELIVERED BY COMMUNITY HEALTH WORKERS (CHW'S). KCDC IS STAFFED BY CHW'S WHICH IS AN EMERGING CAREER FIELD INTENDED TO PROVIDE RESOURCES, SERVICES, AND PROGRAMS TO UNDERSERVED COMMUNITIES ON VARIOUS ASPECTS OF WELLBEING AND SOCIAL DETERMINANTS OF HEALTH; CHW'S ARE PEOPLE FROM OR CLOSELY TIED TO COMMUNITY WHO HAVE BUILT GENUINE TRUSTING RELATIONSHIPS WITHIN COMMUNITY AND WHO ARE ATTUNED TO ASPECTS THAT AFFECT INDIVIDUALS, FAMILIES, AND COMMUNITY AT LARGE. HISTORICALLY CHW'S WERE VOLUNTEERS WORKING FOR THE LOVE OF COMMUNITY, TODAY THE GOAL IS TO PROVIDE TRAINING, COMPENSATION, AND SUFFICIENT RESOURCES FOR THIS IMPORTANT WORK. KCDC STRIVES TO CREATE CONNECTED RESILIENT HOMESTEAD COMMUNITIES THROUGH CULTURAL PROGRAMS, PERPETUATING HAWAIIAN MUSIC, AND COMMUNITY ENGAGEMENT TO SUPPORT WELLBEING AND IMPROVE SOCIAL DETERMINANTS OF HEALTH FOR THE RESIDENTS OF THE HOMESTEAD COMMUNITIES.
  2. $69,105 spent. HOMESTEAD SUPPORT: KCDC EXISTS TO SERVE THE HAWAIIAN HOMESTEAD COMMUNITIES IN THE HONOULIULI AHUPUA'A (KAPOLEI/EWA REGION) OF MALUOHAI, KAUPE'A, KANEHILI, AND KA'ULUOKAHA'I; KCDC IS THE RECOGNIZED CDC IN THE REGION AND SERVES AS FISCAL SPONSOR FOR THESE FOUR HOMESTEAD ASSOCIATIONS FOR THE HOMESTEAD COMMUNITY BENEFIT AGREEMENT (HCBA). KCDC HOSTS HALAWAI, A QUARTERLY MEETING FOR THE BOARDS OF KCDC AND THE FOUR HOMESTEAD ASSOCIATIONS TO COLLABORATE ON TOPICS AND EVENTS, PARTICIPATE IN CAPACITY BUILDING ACTIVITIES/TRAININGS, AND BUILD PILINA (CONNECTIONS). A PORTION OF THE HCBA FUNDS SUSTAIN KCDC / KHC PROGRAMS AND SERVICES, HAPAI POHAKU ANNUAL SCHOLARSHIPS (ONE $2K SCHOLARSHIP AWARDED TO ONE APPLICANT FROM EACH OF THE FOUR HOMESTEADS), AND THE BALANCE IS DIVIDED AMONG THE FIVE ENTITIES TO SUPPORT COMMUNITY EVENTS AND PROJECTS. KCDC PROVIDES SHARED RESOURCES TO THE HOMESTEAD ASSOCIATION SUCH AS BULK MAILING AND PRINTING SERVICES AND MEETING SPACES. KCDC PROVIDES EMPLOYMENT OPPORTUNITIES FOR HOMESTEAD RESIDENTS, AT THIS TIME ALL STAFF ARE HOMESTEAD RESIDENTS. KCDC BOARD OF DIRECTORS CONSISTS OF TWO PEOPLE FROM EACH OF THE FOUR HOMESTEADS; ONE OF WHICH IS A BOARD DESIGNATE FROM THE HOMESTEAD ASSOCIATION AND ONE THAT IS A RESIDENT OF THE HOMESTEAD (NOT ON THE BOARD). KCDC IS FOR COMMUNITY BY COMMUNITY. CURRENTLY SERVES AROUND 1,050 HOMES BETWEEN THE FOUR HOMESTEADS, AT FULL BUILD-OUT THERE WILL BE OVER 2,000 HOMES; THIS IS PROJECTED TO BE THE LARGEST CONCENTRATION OF NATIVE HAWAIIANS ON THE PLANET.
  3. $62,220 spent. KAPOLEI HERITAGE CENTER (KHC): IS THE COMMUNITY CENTER OWNED AND OPERATED BY KCDC, OPERATING SEVEN DAYS A WEEK THAT SERVES AS THE PIKO (CENTER) OR HUB FOR THE FOUR HOMESTEAD COMMUNITIES IN THE HONOULIULI AHUPUA'A OF MALUOHAI, KAUPE'A, KANEHILI, AND KA'ULUOKAHA'I. KHC CONSISTS OF TWO MULTI-USE ROOMS AND A COMMERCIAL KITCHEN (PHASE 1) AND AN OUTDOOR SPACE FOR LARGE GATHERINGS/CELEBRATIONS THAT CAN ALL BE RENTED. HOMESTEAD RESIDENTS OF THE FOUR HOMESTEADS ENJOY DISCOUNTED RATES SUBSIDIZED BY THE HCBA FUNDS. KHC PROVIDES SPACE FOR FREE CULTURAL PROGRAMS. KHC SITS ON 3.25 ACRE KIPUKA THAT KCDC IS BEGINNING THE PLANNING AND DESIGN PHASE FOR PHASE 2-3; A HALL OR HALAU FOR LARGE GATHERINGS/CELEBRATIONS AND A FACILITY WITH LARGER PROGRAM SPACE, AN OFFICE SUITE FOR KCDC AND EACH OF THE FOUR HOMESTEAD ASSOCIATIONS AND AN AREA TO HONOR PRINCE JONAH KUHIO THE CREATOR OF THE HAWAIIAN HOMES COMMISSION ACT (HHCA) OF 1920. KCDC STRIVES TO CREATE A SENSE OF PLACE THROUGH CULTURAL PROGRAMS, PERPETUATING HAWAIIAN MUSIC, AND COMMUNITY ENGAGEMENT TO SUPPORT WELLBEING AND IMPROVE SOCIAL DETERMINANTS OF HEALTH FOR THE RESIDENTS OF THE HOMESTEAD COMMUNITIES. SERVES AVERAGE OF 2500 PEOPLE A MONTH.
  4. $95,211 spent. OTHER PROGRAMS

Source: Form 990 for the year ending December 31, 2024, 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 November 6, 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 2024.

    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 November 2008.

    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 November 4, 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.