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Passes our checks

Kailua Village Business Improvement District Inc

EIN 30-0465878 · Kailua Kona, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood74 out of 100GovernanceGood84 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION AND GOAL OF THE KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT, INC. IS TO PROVIDE COMMUNITY IMPROVEMENT SERVICES IN ORDER TO IMPLEMENT "CLEAN AND "SAFE" INITIATIVES. A SIGNIFICANT PORTION OF OUR ORGANIZATION'S BUDGET IS EARMARKED FOR ENHANCED PUBLIC SPACE MANAGEMENT AND SECURITY, STREETSCAPE, CLEANING, MAINTENANCE AND LANDSCAPING.

Income
$1.4 million
Spending
$1.6 million
Spent on programs
98%
Reserves
4.1 months of spending
Largest source of income
fees for its services, 95%
Employees
0
Volunteers
75

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 74 out of 100. Higher than 51% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    15 of 15

    Income rose 3% on the year before.

  • Spending floor

    15 of 15

    98% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 84 out of 100. Higher than 36% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    17 of 17 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.

  • Independent check of accounts

    0 of 15

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

  • No reported misuse

    10 of 10

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

Source: Form 990 for the year ending June 30, 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. $1.6 million spent. THE KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT, INC. IS A COLLABORATIVE EFFORT BETWEEN BUSINESSES, GOVERNMENT AND AREA RESIDENTS TO DEVELOP AND IMPLEMENT CREATIVE SOLUTIONS TO IMPROVE PUBLIC SPACES WITHIN KAILUA VILLAGE. DISTRICT LANDOWNERS, LESSEES OF LAND, COMMERCIAL TENANTS AND RESIDENTS ARE ASSESSED ACCORDING TO PROPERTY TAX VALUATIONS AND THESE ASSESSMENTS RETURN DIRECTLY TO THE DISTRICT TO FUND PROGRAMS AND IMPROVEMENTS. THE MISSION AND GOALS OF OUR ORGANIZATION ARE TO IMPLEMENT CLEAN AND SAFE MEASURES AND TO MARKET PUBLIC EVENTS TO IMPROVE COMMUNITY VIBRANCY. A SIGNIFICANT PORTION OF OUR ORGANIZATION'S BUDGET AND EFFORTS ARE EARMARKED FOR ENHANCED PUBLIC SPACE MANAGEMENT AND SECURITY, STREETSCAPE, CLEANING, MAINTENANCE, LANDSCAPE AND VARIOUS OTHER IMPROVEMENTS AND ENHANCEMENTS. IN ADDITION, PROFESSIONAL INFORMATION AND SAFETY OFFICERS ON PATROL DAILY WORK IN TANDEM WITH HAWAII COUNTY POLICE TO ADDRESS CRIMINAL BEHAVIOR. STREETSCAPE MAINTENANCE CREWS ENHANCE EXISTING COUNTY-PROVIDED SERVICES WITH SIDEWALK CLEANING AND TRASH PICK-UP. WE HAVE SUCCESSFULLY ACCOMPLISHED OUR STATED "MISSION AND "GOALS" FOR THE YEAR.

Source: Form 990 for the year ending June 30, 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 June 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 June 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 October 21, 2026.

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