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Kahuli Leo Lea

EIN 84-3718571 · Kaneohe, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair55 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

KAHULI LEO LE'A IS A 501(C)(3) HAWAI'I NON-PROFIT ORGANIZATION AIMED AT CATALYZING ALOHA 'AINA THROUGH THE EDUCATION, COMPOSITION, AND PRESENTATION OF MELE AND OTHER CULTURAL PRACTICES.

Income
$1.3 million
Spending
$1.5 million
Spent on programs
92%
Reserves
2.3 months of spending
Largest source of income
government grants, 71%
Employees
7
Volunteers
50
Highest pay
$130,356, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 55 out of 100. Higher than 26% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.3 months of spending.

  • Debt

    16 of 20

    It owes 17% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 9% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 71 out of 100. Higher than 23% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    18 of 25

    4 of 4 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

    0 of 7

    Reports no 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.

  • 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 December 31, 2024, 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. $1.3 million spent. KAHULI LEO LE'A PRODUCES THE MAY DAY CONCERT. THE IN-PERSON CONCERT FEATURES PERFORMANCES OF MELE, HULA, AND MO'OLELO THAT DO NOT ONLY SERVE TO ENTERTAIN, BUT TO EDUCATE ABOUT THE COMMUNITY, NATURAL RESOURCES, AND HAWAIIAN CULTURE. $70,000 HAWAIIAN AIRLINES AND VARIOUS SPONSORSHIPS.KLL FOCUSES ON THE SOCIO-ECONOMIC WELL-BEING OF MELE PRACTITIONERS BY INCREASING THEIR EARNING POTENTIAL THROUGH 1) ACCESSING ROYALTY STREAMS THROUGH THEIR EXISTING CATALOG OF RECORDINGS 2) EXPANDING THEIR CATALOG OF RECORDINGS WITH NEW MELE ACROSS TRADITIONAL AND NEW GENRES, AND 3) INCREASING THE VISIBILITY OF MELE PERFORMERS WITHIN THE MUSIC INDUSTRY AND MARKETS. $430,000 ADMINISTRATION FOR NATIVE AMERICANS. (ANA L&P, ANA SEDS), $100,000 IMLS.KLL PRODUCES RECORDINGS OF MELE TO PRESERVE AND MAINTAIN THE HAWAIIAN LANGUAGE AND MELE AS A CULTURAL PRACTICE AND TO COMMEMORATE SIGNIFICANT HAWAIIAN CULTURAL EVENTS, KS 180 CONTRACT $180,000, NHEP (NO REVENUE RECEIVED IN 2024).

Source: Form 990 for the year ending December 31, 2024, 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 December 2024.

    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 December 2019.

    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.