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Nanakuli Community Development LLC

EIN 83-1036020 · Waianae, HI

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

LegitimacyPassesRegistration and standingFinancial healthWeak42 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROVIDING FINANCIAL COUNSELING, FACILITY PLANNING AND DEVELOPMENT, AND OTHER SERVICES TO BUSINESSES LOCATED IN, OR RESIDENTS OF, THE NANAKULI NEIGHBORHOOD - A LOW-INCOME COMMUNITY, CREATING JOBS AND IMPROVING THE LIVES OF RESIDENTS IN THE LOW-INCOME COMMUNITY.

Income
$746,176
Spending
$603,003
Spent on programs
100%
Reserves
-220.4 months of spending
Largest source of income
fees for its services, 100%
Employees
0
Volunteers
0
Highest pay
$515,375, president & ceo

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

Weak: 42 out of 100. Higher than 11% of charities in its peer group (health care, $250k to $1m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    2 of 20

    It owes 96% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 19% of income.

  • Income trend

    10 of 15

    Income fell 0% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs.

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: 70 out of 100. Higher than 39% of charities in its peer group (health care, $250k to $1m).

  • Independent board

    0 of 25

    1 of 1 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

    15 of 15

    Its accounts were audited 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. $602,607 spent. NANAKULI COMMUNITY DEVELOPMENT (NCD) HAS TAKEN OUT A MORTAGE LOAN FROM A QUALIFIED COMMUNITY DEVELOPMENT ENTITY (A "CDE" AS DEFINED IN THE CODE) UNDER THE FEDERAL NEW MARKETS TAX CREDIT AUTHORITY AND USED THE LOAN PROCEEDS TO DEVELOP AND CONSTRUCT A "FEDERALLY QUALIFIED HEALTH CENTER" UNDER SECTION 330 OF THE PUBLIC HEALTH SERVICES ACT ON A LEASEHOLD PROPERTY OWNED BY NCD. CONSTRUCTION OF THE NEW FACILITY WAS COMPLETED IN FEBRUARY 2021. THE FACILITY HAS BEEN SUBLEASED TO THE WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD, INCORPORATED (WDCHHB), A NONPROFIT STATE OF HAWAII CORPORATION, FOR THE PROVISION OF PRIMARY HEALTH CARE SERVICES TO RESIDENTS IN THE NANAKULI UNDERSERVED AREA. WDCHHB HAS BEEN PROVIDING PRIMARY HEALTH CARE SERVICES (I.E., MEDICAL, BEHAVIORAL HEALTH, HEALTH AND WELLNESS EDUCATION, CASE MANAGEMENT, COMMUNITY OUTREACH, AND PHARMACY) SINCE MARCH 11, 2021.

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.