Kaha Kukahi
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To inspire children to choose healthy active lifestyles that uplift our community and environment through mentorship and support.
- Income
- $599,771
- Spending
- $211,845
- Spent on programs
- 80%
- Reserves
- 25.2 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 100
- Highest pay
- $67,781, president
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
Strong: 100 out of 100. Higher than 90% of charities in its peer group (recreation and sports, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 25.2 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 65% of income.
Income trend
15 of 15Income rose 113% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 1 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
Weak: 21 out of 100. Higher than 1% of charities in its peer group (recreation and sports, $250k to $1m).
Independent board
5 of 250 of 3 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
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, 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 (2)
- $148,503 spent. Kahakukahi Foundation Program Summary:* Total Events : 52 FREE Community events / programs* Average Attendance each week was 50 children per event* Total Reach. Beyond 3,000 children and community members served* 2024 First Responder & Miliitary Honolua Surf Classic - 119 First Responders Participated with their family and friends presentKahakukahi Ocean Academy launched free weekly ocean immersion clinics to support youth healing and resilience. Each 3 hour session featured ocean safety classes, art & crafts, Hawaiian cultural programs, beach clean ups, fitness and Junior Lifeguard training activities and introductory lessons is swimming, sailing, paddling, and surfing. These weekly "Ocean Healing Days" became a cornerstone of the post-fire community recovery, offering keiki and their families a safe and uplifting space to reconnect with the ocean and each other.
- $20,125 spent. After the devastating wildfires that destroyed so many houses on Maui, we started a GoFundMe specifically to assist Lahaina families in dire financial need. As we hosted our events, we heard the tragic stories that many of our Kahakukahi participants and volunteers suffered. We continued to support these families that were in financial need, donating to 18 families. In addition, $31,850 was distributed in 2023, so our grants exceeded the income as we supported families during this time.
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
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? Passed.
Not on the IRS automatic revocation list.
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 2024.
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 October 2021.
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.