Civic Intelligence

Ke Kai Ala Foundation

990 • Fiscal year 2019 • EIN 81-2738422

Jan 01, 2019 to Dec 31, 2019 • Filed on May 19, 2020

74-5617 Pawai Place 207Kailua Kona, HI 96740

(808) 897-9196

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

49th percentile

2.8%

Higher net margin than 49% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

51%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$35,336

Up $5,491 (+18%) from 2018

Net Assets

Up

$35,336

Up $9,144 (+35%) from 2018

Liabilities

Down

$0

Down $3,653 (-100%) from 2018

Revenue

Up

$323,772

Up $109,945 (+51%) from 2018

Expenses

Down

$314,628

Down $11,687 (-3.6%) from 2018

Net Income

Up

$9,144

Up $121,632 (+108%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2017: $138,680Net Assets 2017: $138,6802017Assets 2018: $29,845Liabilities 2018: $3,653Net Assets 2018: $26,1922018Assets 2019: $35,336Liabilities 2019: $0Net Assets 2019: $35,3362019Assets 2020: $58,765Liabilities 2020: $0Net Assets 2020: $58,7652020Assets 2021: $31,231Liabilities 2021: $0Net Assets 2021: $31,2312021Assets 2022: $38,950Net Assets 2022: $38,9502022Assets 2023: $25,442Liabilities 2023: $0Net Assets 2023: $25,4422023Assets 2024: $21,989Liabilities 2024: $0Net Assets 2024: $21,9892024Assets 2025: $41,679Liabilities 2025: $0Net Assets 2025: $41,6792025

Highlighted filing

2019

Assets$35,336
Liabilities$0
Net Assets$35,336

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2017: $175,675Expenses 2017: $36,995Net Income 2017: $138,6802017Revenue 2018: $213,827Expenses 2018: $326,315Net Income 2018: -$112,4882018Revenue 2019: $323,772Expenses 2019: $314,628Net Income 2019: $9,1442019Revenue 2020: $238,240Expenses 2020: $214,811Net Income 2020: $23,4292020Revenue 2021: $113,786Expenses 2021: $141,320Net Income 2021: -$27,5342021Revenue 2022: $138,019Expenses 2022: $130,300Net Income 2022: $7,7192022Revenue 2023: $206,469Expenses 2023: $219,977Net Income 2023: -$13,5082023Revenue 2024: $221,294Expenses 2024: $227,804Net Income 2024: -$6,5102024Revenue 2025: $221,436Expenses 2025: $201,747Net Income 2025: $19,6892025

Highlighted filing

2019

Revenue$323,772
Expenses$314,628
Net Income$9,144
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 19, 2020
Return Version
2019v5.0
Gross Receipts
$323,772
Mission and Program Overview

Mission

The Kona Brewers Festival is a potent blend of craft beer, Hawaiian culture and charitable support. This beloved event brings beer enthusiasts and the community together while raising money for impactful causes focusing on conservation, education and cultural preservation in Kona

Ke kai ala foundation hosts the "kona brewers festival- and their mission is to raise funds and awareness for nonprofit organizations which contribute to environmental conservation, the well-being of hawaiis youth and culture through the celebration of handcrafted brews and local cuisine in a sustainable community gathering on the island of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,845$35,336▲ $5,491
Total Assets$29,845$35,336▲ $5,491
Liabilities
Accounts Payable and Accrued Expenses$3,653--
Total Liabilities$3,653$0▼ $3,653
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,192$35,336▲ $9,144
Total Net Assets Fund Balance$26,192$35,336▲ $9,144
Total Liabilities and Net Assets / Fund Balance$29,845$35,336▲ $5,491
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cameron HealyPresident
Manu PowersDirector
Thalia DavisDirector
Usha KilpatrickDirector
Kate JacobsonTreasurer
Mattson DavisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$105,277
Program Service Revenue
$218,495
Investment Income
$0
Other Revenue
$0
All Other Contributions
$105,277
Change in Net Assets
$9,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,628
Grants and Similar Amounts Paid$115,000
Total Fundraising Expense$121
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$115,000--$115,000
Fees for Services Other$88,294$5,169-$93,463
All Other Expenses$11,407--$11,407
Other Expenses$7,069$2,357-$9,426
Advertising$9,224--$9,224
Information Technology$2,769--$2,769
Travel$2,514--$2,514
Insurance$2,082--$2,082
Office Expenses$1,534$204-$1,738
Fees for Services Accounting$607$485$121$1,213
Total Functional Expenses$306,292$8,215$121$314,628
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Innovations Pcs FoundationKailua Kona, HI501c3-$8,000
Acf Kona Kohala Chefs AssnKailua Kona, HI501c3-$7,800
Honaunua School GardenCaptain Cook, HI501c3-$7,500
Explorations FoundationKailua Kona, HI501c3-$7,000
Society for Kona Education and ArtsCaptain Cook, HI501c-$7,000
Aloha Performing ArtsKealakekua, HI501c3-$6,000
Friends of NelhaKailua Kona, HI501c3-$6,000
Hawaii Wildlife FundVolcano, HI501c3-$6,000
Ke Kula O EhunuikaimalinoKeakakekua, HI501c3-$6,000
Kona Pacific PcsKealakekea, HI501c3-$6,000
Marine Mammal Center (ke Kai Ola)Sausalito, CA--$6,000
Na Wai Iwi Ola FoundationKailua Kona, HI501c3-$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Mattson davis thalia davis vice pres. Director husband and wife

Form 990, Page 6, Part VI, Line 11B

The 990 return is distributed to the board for review and comment before filing.

Form 990, Page 6, Part VI, Line 15A

The board uses an independent consultant to determine the executive director's salary using comparative data.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Ke Kai Ala Foundation
EIN
81-2738422
Phone
8088979196
Address
74-5617 PAWAI PLACE 207, KAILUA KONA, HI 96740

Signing Officer

Name
Kate Jacobson
Title
Treasurer
Phone
8088979196
Signed
2020-05-19

Organization Details

Principal Officer
Kate Jacobson
Voting Board Members
5
Independent Board Members
4
Employees
1
Volunteers
500

Preparer

Firm
Schumacher Tax & Accounting Pc
Address
PO BOX 395, DEWEY, AZ 86327-0395
Preparer
Patricia Schumacher
Phone
9287725878
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ke kai ala foundation hosts the "kona brewers festival- and their mission is to raise funds and awareness for nonprofit organizations which contribute to environmental conservation, the well-being of hawaiis youth and culture through the celebration of handcrafted brews and local cuisine in a sustainable community gathering on the island of hawaii.

Form 990, Page 1, Part I, Line 6

Brewfest volunteers help in all phases of the event including setup/cleanup; beer pourer, committees and all committees.

Form 990, Part IX, Line 11G

Consulting 976 976 0 admisions 8,564 0 0 brewery manager 4,449 0 0 executive director 37,732 4,193 0 clean up coordinator 4,449 0 0 public relations 4,449 0 0 restaurant manager 5,249 0 0 event coordinators 22,426 0 0 total 88,294 5,169 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ACF KONA KOHALA CHEFS ASSN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ALOHA PERFORMING ARTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2EXPLORATIONS FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3FRIENDS OF NELHA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4HAWAII WILDLIFE FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5HONAUNUA SCHOOL GARDEN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6INNOVATIONS PCS FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7KE KULA O EHUNUIKAIMALINO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8KONA PACIFIC PCS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9NA WAI IWI OLA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10SOCIETY FOR KONA EDUCATION AND ARTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11MARINE MAMMAL CENTER (KE KAI OLA)
IRS990ScheduleI/RecipientTable/RecipientEIN0611573070
IRS990ScheduleI/RecipientTable/RecipientEIN1990264271
IRS990ScheduleI/RecipientTable/RecipientEIN2208992248
IRS990ScheduleI/RecipientTable/RecipientEIN3010575126
IRS990ScheduleI/RecipientTable/RecipientEIN4990326669
IRS990ScheduleI/RecipientTable/RecipientEIN5300218474
IRS990ScheduleI/RecipientTable/RecipientEIN6990266482
IRS990ScheduleI/RecipientTable/RecipientEIN7510606064
IRS990ScheduleI/RecipientTable/RecipientEIN8383799372
IRS990ScheduleI/RecipientTable/RecipientEIN9990211785
IRS990ScheduleI/RecipientTable/RecipientEIN10510144434
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 12685
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 794
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt273-4460 QUEEN KAAHUMANU HWY 105
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt373-4460 QUEEN KAAHUMANU HWY 125
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4PO BOX 70
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt583-5360 MAMALAHOA HWY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt675-5815 QUEEN KAAHUMANU HWY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7PO BOX 115
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt8PO BOX 115
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt9PO BOX 3647
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1084-5191 MAMALAHOA HWY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt112000 BUNKER ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0FORT CRONKHITE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0KAILUA KONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1KEALAKEKUA
IRS990ScheduleI/RecipientTable/USAddress/CityNm2KAILUA KONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm3KAILUA KONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm4VOLCANO
IRS990ScheduleI/RecipientTable/USAddress/CityNm5CAPTAIN COOK
IRS990ScheduleI/RecipientTable/USAddress/CityNm6KAILUA KONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm7KEAKAKEKUA
IRS990ScheduleI/RecipientTable/USAddress/CityNm8KEALAKEKEA
IRS990ScheduleI/RecipientTable/USAddress/CityNm9KAILUA KONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm10CAPTAIN COOK
IRS990ScheduleI/RecipientTable/USAddress/CityNm11SAUSALITO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd9HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd10HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd11CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096745
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd196750
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd296740
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd396740
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd4967850070
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd596704
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd696740
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd796750
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd896750
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd996745
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1096704
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd11949652619
IRS990ScheduleI/Total501c3OrgCnt025
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KE KAI ALA FOUNDATION HOSTS THE "KONA BREWERS FESTIVAL- AND THEIR MISSION IS TO RAISE FUNDS AND AWARENESS FOR NONPROFIT ORGANIZATIONS WHICH CONTRIBUTE TO ENVIRONMENTAL CONSERVATION, THE WELL-BEING OF HAWAIIS YOUTH AND CULTURE THROUGH THE CELEBRATION OF HANDCRAFTED BREWS AND LOCAL CUISINE IN A SUSTAINABLE COMMUNITY GATHERING ON THE ISLAND OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BREWFEST VOLUNTEERS HELP IN ALL PHASES OF THE EVENT INCLUDING SETUP/CLEANUP; BEER POURER, COMMITTEES AND ALL COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MATTSON DAVIS THALIA DAVIS VICE PRES. DIRECTOR HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 RETURN IS DISTRIBUTED TO THE BOARD FOR REVIEW AND COMMENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD USES AN INDEPENDENT CONSULTANT TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY USING COMPARATIVE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONSULTING 976 976 0 ADMISIONS 8,564 0 0 BREWERY MANAGER 4,449 0 0 EXECUTIVE DIRECTOR 37,732 4,193 0 CLEAN UP COORDINATOR 4,449 0 0 PUBLIC RELATIONS 4,449 0 0 RESTAURANT MANAGER 5,249 0 0 EVENT COORDINATORS 22,426 0 0 TOTAL 88,294 5,169 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt029845
IRS990/TotalAssetsEOYAmt035336
IRS990/TotalAssetsGrp/BOYAmt029845
IRS990/TotalAssetsGrp/EOYAmt035336
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0105277
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0121
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08215
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306292
IRS990/TotalFunctionalExpensesGrp/TotalAmt0314628
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03653
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03653
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026192
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt035336
IRS990/TotalProgramServiceExpensesAmt0306292
IRS990/TotalProgramServiceRevenueAmt0218495
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0218495
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323772
IRS990/TotalVolunteersCnt0500
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt029845
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt035336
IRS990/TravelGrp/ProgramServicesAmt02514
IRS990/TravelGrp/TotalAmt02514
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 74-5617 PAWAI PLACE 207
IRS990/USAddress/CityNm0KAILUA KONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096740

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