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Foundation of I Inc Freedom of the Cosmos

EIN 99-0224721 · Waianae, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair69 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE CORPORATION IS FORMED FOR THE PURPOSE OF (I) TO PRESERVE AND PROMOTE, AS WELL AS MAINTAIN THE INTEGRITY OF, THE SPIRITUAL TEACHINGS OF MORRNAH NALAMAKU SIMEONA (1913-1992) WHO WAS A NATIVE HAWAIIAN KAHUNA LA'AU LAPA'AU OR HEALING PRIEST. HER MOTHER, LILIA,WAS ONE OF THE LAST KAHUNA LA'AU KAHEA OR PRIEST WHO HEALS WITH WORDS. MS. SIMEONA WAS A TEACHER OF HO'OPONOPONO, THE ANCIENT HAWAIIAN SPIRITUAL PRACTICE OF PROBLEM SOLVING. IN 1983, MS. SIMEONA PRESENTED PROGRAMS ON HO'OPONOPONO TO THE UNITED NATIONS. MS. SIMEONA WAS THE FOUNDER OF THE FOUNDATION OF I, INC. MS. SIMEONA'S WORK INVOLVED THE ADAPTATION OF HO'OPONOPONO FOR MODERN USAGE TO BE APPLIED TO THE INDIVIDUAL THROUGH THE PROCESS OF SELF-IDENTITY THROUGH THE HO'OPONOPONO (SITH PROCESS). THE CORPORATION WILL CONTINUE ITS EFFORTS TO PROMOTE THE CONCEPT OF SITH IN ADDITION TO PRESERVING MS. SIMEONA'S TEACHINGS. (II) TO TEACH INSTRUCTORS HOW TO TEACH THE SITH PROCESS SO THAT THOSE INSTRUCTORS CAN TEACH OTHERS HOW TO ACHIEVE THEIR

Income
$61,217
Spending
$69,888
Spent on programs
38%
Reserves
Over 10 years of spending
Largest source of income
fees for its services, 37%
Employees
3
Volunteers
3
Highest pay
$32,000, treasurer/se

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: 69 out of 100. Higher than 45% of charities in its peer group (human services, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    10 of 15

    Income fell 5% on the year before.

  • Spending floor

    0 of 15

    38% 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

Fair: 59 out of 100. Higher than 41% of charities in its peer group (human services, under $250k).

  • Independent board

    5 of 25

    3 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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.

  • 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. $13,413 spent. THE FOUNDATION APPLIED AND OBTAINED COPYRIGHTS FOR VARIOUS TEACHING MATERIALS CREATED BY MS. SIMEONA. THE FOUNDATION PRINTED HARD COPIES OF THE MATERIALS AND SHIPPED THEM TO VARIOUS LOCATIONS THROUGHOUT THE WORLD WHERE CLASSES WERE CONDUCTED.
  2. $3,918 spent. THE FOUNDATION CONTINUES TO ARCHIVE AND CATEGORIZE THE UNPUBLISHED WORKS OF MS. SIMEONA. SEE MISSION STATEMENT ON MS. SIMEONA AND HER TEACHINGS.
  3. $6,741 spent. THE FOUNDATION MAINTAINS A DISPLAY OF MS. SIMEONA'S WORK FOR VISITORS AT THE OFFICE AND WEBSITE.
  4. $2,157 spent. THE FOUNDATION TRANSLATED SOME OF ITS MATERIALS INTO OTHER LANGUAGES.
  5. THE FOUNDATION TRANSLATED SOME OF ITS MATERIALS INTO OTHER LANGUAGES.

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 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 1989.

    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.