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Nalukai Foundation

EIN 46-1377090 · Kamuela, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair57 out of 100GovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

Nalukai provides education, mentoring, and other services to high school students to spur entrepreneurship and job creation in Hawaii. Nalukai also mentors alumni as they complete high school, go through college, and beyond.

Income
$128,550
Spending
$266,461
Reserves
4.6 months of spending
Largest source of income
donations and private grants, 98%
Highest pay
$45,000, executive director/board member

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

Financial health

Fair: 57 out of 100. Higher than 21% of charities in its peer group (education, under $250k).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.6 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 107% of income.

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

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ 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 (3)
  1. $72,096 spent. In 2025, the Nalukai Academy Summer Start Up Camp program provided 10 days of social, cultural, and commercial entrepreneurship training to 28 Hawaii high school students from O'ahu, Hawai'i Island, Maui, Molokai, and Kaua'i, as well as 3 days of leadership training and 10 days of team management experience to 8 alumni of previous Nalukai programs.
  2. $27,817 spent. In 2025, the Nalukai Academy Spring Camp program provided 6 days of social, cultural and commercial entrepreneurship training to 16 Hawaii high school students from the West Side of Hawaii Island as well as 2 days of leadership training and 6 days of team management experience to 4 alumni of previous Nalukai programs.
  3. $27,227 spent. In 2025, the Nalukai Academy Fall Camp program provided 6 days of social, cultural and commercial entrepreneurship training to 16 Hawaii high school students from the East Side of Hawaii Island as well as 2 days of leadership training and 6 days of team management experience to 4 alumni of previous Nalukai programs.

Source: Form 990EZ 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, 2013 for not filing returns for three years, and reinstated on May 15, 2013.

    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 September 2015.

    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.