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Kelea Foundation

EIN 46-1258906 · Paia, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair51 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF KELEA FOUNDATION IS TO SUPPORT AND UPLIFT THE COMMUNITY OF MAUI THROUGH INCLUSIVE AND ACCESSIBLE SUPPORT SERVICES AND ACTIVITIES VISION STATEMENT

Income
$186,654
Spending
$322,802
Spent on programs
89%
Reserves
3.4 months of spending
Largest source of income
donations and private grants, 96%
Employees
6
Volunteers
25
Highest pay
$88,873, executive di

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

Fair: 51 out of 100. Higher than 16% of charities in its peer group (recreation and sports, under $250k).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.4 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 73% of income.

  • Income trend

    0 of 15

    Income fell 59% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 6 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: 91 out of 100. Higher than 93% of charities in its peer group (recreation and sports, under $250k).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • 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. $288,173 spent. DURING 2025, KELEA FOUNDATION CONTINUED ITS MISSION OF SUPPORTING AND UPLIFTING THE MAUI COMMUNITY THROUGH INCLUSIVE AND ACCESSIBLE SUPPORT SERVICES AND ACTIVITIES. THE ORGANIZATION FOCUSED ON SERVING INDIVIDUALS AND FAMILIES ACROSS MAUI COUNTY, INCLUDING PEOPLE WITH DISABILITIES, KUPUNA, WILDFIRE SURVIVORS, AND OTHER UNDERSERVED POPULATIONS. KELEA FOUNDATION OPERATED PROGRAMS IN FOUR PRIMARY SERVICE AREAS: RECREATION AND INCLUSIVE COMMUNITY PROGRAMMING, ACCESSIBLE TRANSPORTATION SUPPORT, NAVIGATION AND ADVOCACY SERVICES, AND THE MAUI MEDICAL LOAN CLOSET. PROGRAM ACTIVITIES INCLUDED INCLUSIVE RECREATION OPPORTUNITIES, ADAPTIVE SPORTS AND WELLNESS PROGRAMMING, SUPPORT GROUPS, EDUCATIONAL WORKSHOPS, COMMUNITY EVENTS, AND VOLUNTEER AND ACCESSIBILITY TRAININGS. KELEA FOUNDATION ALSO CONTINUED OPERATION OF KELEA HQ, A COMMUNITY SPACE IN KAHULUI SERVING AS A HUB FOR MEETINGS, WELLNESS ACTIVITIES, COMMUNITY SUPPORT SERVICES, AND PARTNER COLLABORATIONS. THE ORGANIZATION CONTINUED OPERATING THE MAUI MEDICAL LOAN CLOSET, WHICH RECEIVES, PROCESSES, INVENTORIES, AND DISTRIBUTES DONATED DURABLE MEDICAL EQUIPMENT AND CONSUMABLE SUPPLIES TO ADDRESS COMMUNITY NEEDS AND IMPROVE ACCESS TO EQUIPMENT RESOURCES. THIS PROGRAM ALSO SERVES AS AN OPPORTUNITY TO CONNECT INDIVIDUALS AND FAMILIES WITH ADDITIONAL REFERRALS, NAVIGATION ASSISTANCE, AND SUPPORT SERVICES. KELEA FOUNDATION CONTINUED TO PROVIDE NAVIGATION AND ADVOCACY SUPPORT THROUGH RESOURCE COORDINATION, SYSTEMS NAVIGATION, AND COLLABORATIVE PARTNERSHIPS. TRANSPORTATION SUPPORT SERVICES WERE UTILIZED TO ADDRESS GAPS IN EXISTING TRANSPORTATION SYSTEMS AND INCREASE ACCESS TO MEDICAL APPOINTMENTS, SUPPORT SERVICES, AND COMMUNITY ACTIVITIES. THROUGHOUT 2025, KELEA FOUNDATION MAINTAINED PARTNERSHIPS WITH NONPROFIT ORGANIZATIONS, HEALTHCARE PROVIDERS, GRASSROOTS ORGANIZATIONS, AND DISASTER RECOVERY NETWORKS TO STRENGTHEN COORDINATED SERVICE DELIVERY AND IMPROVE ACCESS TO RESOURCES ACROSS MAUI COUNTY. THE ORGANIZATION REMAINED COMMITTED TO INCREASING INCLUSION, ACCESSIBILITY, COMMUNITY PARTICIPATION, AND LONG-TERM RESILIENCE THROUGH COLLABORATIVE AND COMMUNITY-CENTERED APPROACHES. DURING 2025, KELEA FOUNDATION CONTINUED ITS MISSION OF SUPPORTING AND UPLIFTING THE MAUI COMMUNITY THROUGH INCLUSIVE AND ACCESSIBLE SUPPORT SERVICES AND ACTIVITIES. THE ORGANIZATION FOCUSED ON SERVING INDIVIDUALS AND FAMILIES ACROSS MAUI COUNTY, INCLUDING PEOPLE WITH DISABILITIES, KUPUNA, WILDFIRE SURVIVORS, AND OTHER UNDERSERVED POPULATIONS. KELEA FOUNDATION OPERATED PROGRAMS IN FOUR PRIMARY SERVICE AREAS: RECREATION AND INCLUSIVE COMMUNITY PROGRAMMING, ACCESSIBLE TRANSPORTATION SUPPORT, NAVIGATION AND ADVOCACY SERVICES, AND THE MAUI MEDICAL LOAN CLOSET. PROGRAM ACTIVITIES INCLUDED INCLUSIVE RECREATION OPPORTUNITIES, ADAPTIVE SPORTS AND WELLNESS PROGRAMMING, SUPPORT GROUPS, EDUCATIONAL WORKSHOPS, COMMUNITY EVENTS, AND VOLUNTEER AND ACCESSIBILITY TRAININGS. KELEA FOUNDATION ALSO CONTINUED OPERATION OF KELEA HQ, A COMMUNITY SPACE IN KAHULUI SERVING AS A HUB FOR MEETINGS, WELLNESS ACTIVITIES, COMMUNITY SUPPORT SERVICES, AND PARTNER COLLABORATIONS. THE ORGANIZATION CONTINUED OPERATING THE MAUI MEDICAL LOAN CLOSET, WHICH RECEIVES, PROCESSES, INVENTORIES, AND DISTRIBUTES DONATED DURABLE MEDICAL EQUIPMENT AND CONSUMABLE SUPPLIES TO ADDRESS COMMUNITY NEEDS AND IMPROVE ACCESS TO EQUIPMENT RESOURCES. THIS PROGRAM ALSO SERVES AS AN OPPORTUNITY TO CONNECT INDIVIDUALS AND FAMILIES WITH ADDITIONAL REFERRALS, NAVIGATION ASSISTANCE, AND SUPPORT SERVICES. KELEA FOUNDATION CONTINUED TO PROVIDE NAVIGATION AND ADVOCACY SUPPORT THROUGH RESOURCE COORDINATION, SYSTEMS NAVIGATION, AND COLLABORATIVE PARTNERSHIPS. TRANSPORTATION SUPPORT SERVICES WERE UTILIZED TO ADDRESS GAPS IN EXISTING TRANSPORTATION SYSTEMS AND INCREASE ACCESS TO MEDICAL APPOINTMENTS, SUPPORT SERVICES, AND COMMUNITY ACTIVITIES. THROUGHOUT 2025, KELEA FOUNDATION MAINTAINED PARTNERSHIPS WITH NONPROFIT ORGANIZATIONS, HEALTHCARE PROVIDERS, GRASSROOTS ORGANIZATIONS, AND DISASTER RECOVERY NETWORKS TO STRENGTHEN COORDINATED SERVICE DELIVERY AND IMPROVE ACCESS TO RESOURCES ACROSS MAUI COUNTY. THE ORGANIZATION REMAINED COMMITTED TO INCREASING INCLUSION, ACCESSIBILITY, COMMUNITY PARTICIPATION, AND LONG-TERM RESILIENCE THROUGH COLLABORATIVE AND COMMUNITY-CENTERED APPROACHES.

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? Worth knowing.

    Status was revoked on May 15, 2015 for not filing returns for three years, and reinstated on May 15, 2015.

    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 January 2022.

    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.