Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Kailua Fireworks
EIN 46-1220096 • 501(c)4 • Kailua, HI
Profile
Sponsor annual Fourth of July fireworks presentation
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$77,062
Down $58,999 (-43%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$77,062
Down $58,999 (-43%) from 2022
Revenue
Up$105,113
Up $34,962 (+50%) from 2022
Expenses
Up$128,422
Up $52,681 (+70%) from 2022
Net Income
Down-$23,309
Down $17,719 (-317%) from 2022
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $77,062
- Liabilities
- -
- Net assets
- $77,062
- Revenue
- $105,113
- Expenses
- $128,422
- Net income
- -$23,309
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 17, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $150,222
Mission and Program Overview
Mission
SEE SCHEDULE O
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SPONSORED THE KAILUA INDEPENDENCE DAY FIREWORKS SHOW FOR THE KAILUA COMMUNITY. | - | $126,381 |
| NONE | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JANA HOLDEN | President | - | $0 | - | - |
| CHOW YU | Treasurer/Se | - | $0 | - | - |
| ERIC JOSEPH | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kailua Fireworks
- EIN
- 46-1220096
- Phone
- 7138247270
- Address
- PO BOX 342043, KAILUA, HI 96734
Signing Officer
- Name
- Chow Yu
- Title
- Treasurer/secretary
- Phone
- 7138247270
- Signed
- 2026-02-17
Preparer
- Firm
- Hosu Advisors LLC
- Address
- 46-005 KAWA STREET SUITE 308, KANEOHE, HI 96744
- Preparer
- Jason P Graves Ea
- Phone
- 8083429639
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses radio air time 15,000 cost of fireworks present 95,506 professional fees 900 office expense 661 misc 104 insurance 1,695 police services 12,629 sanitation & disposal 1,551 foreign withholding tax 21 total 128,067”
Form 990-ez, Part I, Line 20
“Unrealized loss on investments -857”
Form 990-ez, Part III
“Primary exempt purpose - sponsor annual community fourth of july fireworks presentation”
Form 990-ez, Part III, Line 31
“NONE”
Form 990-ez, Part V
“Information regarding personal benefit contracts: the organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contact.”
Raw XML Appendix113 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHOW YU |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7138247270 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1111 KOOHOO PLACE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAILUA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 101228 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 77062 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 98525 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 45109 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23309 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 355 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 101228 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 77062 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 4747 |
| IRS990EZ/GrossReceiptsAmt | 0 | 150222 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1841 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 101228 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 77062 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 101228 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 77062 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JANA HOLDEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHOW YU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ERIC JOSEPH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER/SE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -857 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 128067 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SPONSORED THE KAILUA INDEPENDENCE DAY FIREWORKS SHOW FOR THE KAILUA COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | NONE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 126381 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 49856 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 128422 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 126381 |
| IRS990EZ/TotalRevenueAmt | 0 | 105113 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.KAILUAFIREWORKS.NET |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES RADIO AIR TIME 15,000 COST OF FIREWORKS PRESENT 95,506 PROFESSIONAL FEES 900 OFFICE EXPENSE 661 MISC 104 INSURANCE 1,695 POLICE SERVICES 12,629 SANITATION & DISPOSAL 1,551 FOREIGN WITHHOLDING TAX 21 TOTAL 128,067 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED LOSS ON INVESTMENTS -857 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIMARY EXEMPT PURPOSE - SPONSOR ANNUAL COMMUNITY FOURTH OF JULY FIREWORKS PRESENTATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART V |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHOW YU |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER/SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7138247270 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAILUA FIREWORKS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAIL |
| ReturnHeader/Filer/EIN | 0 | 461220096 |
| ReturnHeader/Filer/PhoneNum | 0 | 7138247270 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 342043 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAILUA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96734 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814041719 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOSU ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 46-005 KAWA STREET SUITE 308 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KANEOHE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96744 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8083429639 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JASON P GRAVES EA |
| ReturnHeader/ReturnTs | 0 | 2026-02-17T14:58:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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