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Passes our checks

The Kohala Center Inc

EIN 99-0354676 · Kamuela, HI

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

LegitimacyPassesRegistration and standingFinancial healthWeak45 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE KOHALA CENTER IS AN INDEPENDENT COMMUNITY-BASED CENTER FOR RESEARCH, CONSERVATION, AND EDUCATION.

Income
$3.0 million
Spending
$3.2 million
Spent on programs
76%
Reserves
-1 months of spending
Largest source of income
government grants, 41%
Employees
41
Volunteers
700
Highest pay
$129,600, 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: 45 out of 100. Higher than 9% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    0 of 35

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

  • Debt

    16 of 20

    It owes 29% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    10 of 15

    Income fell 5% on the year before.

  • Spending floor

    15 of 15

    76% of spending went to programs and raising each dollar of donations cost 1 cents.

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: 85 out of 100. Higher than 31% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    5 of 5 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

    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 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. $2.4 million spent. THE FOUNDATION OF THE KOHALA CENTER'S (TKC'S) WORK IS TO BUILD HEALTHY PILINA (MEANINGFUL RELATIONSHIPS) THROUGH STEWARDSHIP AND EDUCATIONAL EXCHANGES WITH OUR UNIQUE ISLAND ECOSYSTEMS. BY TURNING ANCESTRAL KNOWLEDGE AND RESEARCH INTO DAILY PRACTICE, WE STRENGTHEN CONDITIONS FOR PILINA THAT RECONNECT US BACK TO OUR PLACE, WATER, FOOD, AND PEOPLE. OUR CURRENT FOCUS IS ON IMPROVING THE HEALTH OF FIVE SPECIFIC AND UNIQUE ECOSYSTEMS (THE PLACES OF INTERDEPENDENCE BETWEEN 'AINA AND KANAKA): 1) KOHALA MOUNTAIN'S NATIVE CLOUD FOREST, 2) THE AHUPUA'A OF KAWAIHAE, 3) THE HISTORIC HALA GROVE AT NIULIAI, KOHALA, 4) THE KULA LANDS AND AGROECOSYSTEMS OF NORTH HAWAI'I AND 5) THE CORAL AND MARINE ECOSYSTEMS OF KAHALU'U BAY. WE PROVIDE 'AINA-BASED FORESTRY, AGRICULTURE, WATERSHED, SEED, SOIL AND REEF HEALTH PROGRAMS THAT SUPPORT FAMILY, STUDENT, TEACHER, FARMER, WORKFORCE, BUSINESS, COOPERATIVE AND LEADERSHIP DEVELOPMENT.

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 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 June 2025.

    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 October 2001.

    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.