Kelea Foundation
Public records show a registered, tax-exempt organization in good standing.
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 35Spendable reserves would cover 3.4 months of spending.
Debt
16 of 20It owes 23% of what it owns.
Living within its means
0 of 15Spending exceeded income by 73% of income.
Income trend
0 of 15Income fell 59% on the year before.
Spending floor
15 of 1589% 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 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
No reported misuse
10 of 10Reports 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)
- $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
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.
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.
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.
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.
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.
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.