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Kona Historical Society

EIN 99-0167275 · Captain Cook, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair65 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE KONA HISTORICAL SOCIETY PRESERVES THE HISTORY OF KONA TO ENRICH, INSPIRE, AND INFORM OUR COMMUNITY AND VISITORS. WE DO THIS THROUGH COLLECTING, PRESERVING, RESEARCHING, INTERPRETING, AND DISSEMINATING THE HISTORY OF KONA, WITH SPECIAL EMPHASIS ON THE PERIOD FROM 1830 TO THE PRESENT. THE KONA HISTORICAL SOCIETY CONNECTS PAST, CURRENT, AND FUTURE GENERATIONS TO KONA AND HAWAII'S HISTORY, AND INSPIRES AN APPRECIATION OF ITS HERITAGE.

Income
$459,661
Spending
$356,700
Spent on programs
87%
Reserves
-9.1 months of spending
Largest source of income
donations and private grants, 46%
Employees
15
Volunteers
20
Highest pay
$50,375, executive di

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: 65 out of 100. Higher than 35% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    0 of 35

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

  • Debt

    20 of 20

    It owes 13% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 22% of income.

  • Income trend

    15 of 15

    Income rose 29% on the year before.

  • Spending floor

    15 of 15

    87% 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

Strong: 91 out of 100. Higher than 79% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    11 of 11 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 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 (5)
  1. $121,392 spent. KONA COFFEE LIVING HISTORY FARM. PATRONS AND STUDENTS ARE INSPIRED BY THE LIVES OF PIONEER COFFEE FARMERS. COSTUMED INTERPRETERS DEMONSTRATE JAPANESE COOKING USING TRADITIONAL IMPLEMENTS AND A WOOD-BURNING STOVE, AND DEMONSTRATE HOW COFFEE IS PICKED AND PROCESSED, WHILE EXPLAINING THE ROLE OF THE DONKEY IN COFFEE FARMING. VISITORS LEAVE THE SITE WITH AN APPRECIATION OF THE CRITICAL ROLE OF CHILDREN IN THE SUCCESS OF THE COFFEE FARM, AND THE CONTRAST BETWEEN THEIR OWN MODERN LIFE AND THE FAMILY OF 1920'S KONA MAUKA. JAPANESE AMERICAN AND LOCAL IMMIGRANT CULTURE, IN PARTICULAR, IS EMPHASIZED IN PROGRAM PERFORMANCES AND CULTURAL CRAFT FAIR ACTIVITIES.
  2. $56,026 spent. H.N. GREENWELL STORE MUSEUM. VISITORS ENTER THE STONE BUILDING CONSTRUCTED CA. 1870, WHERE IMPORTED AND EXPORTED GOODS FORM THE LATE 19TH CENTURY ARE DISPLAYED AND EXPLAINED, WITH OPPORTUNITIES FOR VISITORS TO TOUCH AND EXPERIENCE THE OBJECTS. TRAINED AND COSTUMED INTERPRETERS DISCUSS SUBJECTS INCLUDING RANCHING, DAIRYING, LAND USE, ETHNIC GROUPS, AND TRADE WITH THE OUTSIDE WORLD.
  3. $9,337 spent. PORTUGUESE STONE OVEN. PARTICIPANTS VISITING ON THURSDAYS PARTICIPATE IN ROLLING AND PANNING THE DOUGH AS PART OF THE AUTHENTIC BREAD-BAKING PROGRAM. AN IMPORTANT LEARNING OUTCOME IS A BETTER UNDERSTANDING OF PORTUGUESE TRADITIONS, INCLUDING HOW SWEETBREAD BECOME PART OF HAWAII'S CULTURE. ABOUT 100 LOAVES OF BREAD ARE BAKED AND SOLD EACH WEEK TO A STEADY STREAM OF CUSTOMERS, FURTHERING THEIR APPRECIATION OF KONA'S CULTURE.
  4. $124,503 spent. OTHER ACTIVITIES AND PROGRAMS INCLUDE EXHIBITS, FESTIVALS CELEBRATING LOCAL CULTURE AND HOLIDAYS, AWARD-WINNING PUBLICATIONS, SPECIAL EVENTS, JEEP TOURS TO REMOTE CULTURAL SITES, ARCHIVAL PROJECTS AND REFERENCE, FILMS, PODCASTS, ORAL HISTORIES, AND THEATER PRODUCTIONS FEATURING CHARACTERS FROM KONA'S HISTORY, LECTURES, AND ARCHIVAL PROJECTS, AND TOURS OF HISTORIC CEMETERIES.
  5. OTHER ACTIVITIES AND PROGRAMS INCLUDE EXHIBITS, FESTIVALS CELEBRATING LOCAL CULTURE AND HOLIDAYS, AWARD-WINNING PUBLICATIONS, SPECIAL EVENTS, JEEP TOURS TO REMOTE CULTURAL SITES, ARCHIVAL PROJECTS AND REFERENCE, FILMS, PODCASTS, ORAL HISTORIES, AND THEATER PRODUCTIONS FEATURING CHARACTERS FROM KONA'S HISTORY, LECTURES, AND ARCHIVAL PROJECTS, AND TOURS OF HISTORIC CEMETERIES.

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? Worth knowing.

    Status was revoked on May 15, 2018 for not filing returns for three years, and reinstated on May 15, 2018.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 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 June 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 November 4, 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.