Civic Intelligence

Ke Kula O Hoomakuapono

EIN 83-3531549 • 501(c)3 • Kula, HI

Profile

Non-profit educational school

892 Pulehuiki RoadKula, HI 96790

kkoh.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

166.94x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

1.90x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

-4.8%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$32,323

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 36.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

100th percentile

99900%

Faster asset growth than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-47%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$1,000

Up $1,000 from 2024

Liabilities

Flat

$166,937

Flat from 2024

Net Assets

Down

-$171,195

Down $155,519 (-992%) from 2024

Operations
Liabilities / Revenue97th percentileNet Margin36th percentile

Revenue

Down

$88,053

Down $78,719 (-47%) from 2024

Expenses

Down

$92,311

Down $111,360 (-55%) from 2024

Net Income

Up

-$4,258

Up $32,641 (+88%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100K-$200KAssets 2019: $1Liabilities 2019: $02019Assets 2020: $0Liabilities 2020: $32,600Net Assets 2020: -$32,6002020Assets 2021: $53,539Liabilities 2021: $80,050Net Assets 2021: $5392021Assets 2022: $10,562Liabilities 2022: $0Net Assets 2022: $5622022Assets 2023: $6,505Liabilities 2023: $132,937Net Assets 2023: $21,2232023Assets 2024: $0Liabilities 2024: $166,937Net Assets 2024: -$15,6762024Assets 2025: $1,000Liabilities 2025: $166,937Net Assets 2025: -$171,1952025

Highlighted filing

2025

Assets$1,000
Liabilities$166,937
Net Assets-$171,195
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $72,226Expenses 2020: $72,226Net Income 2020: $02020Revenue 2021: $165,489Expenses 2021: $113,420Net Income 2021: $52,0692021Revenue 2022: $152,056Expenses 2022: $146,533Net Income 2022: $5,5232022Revenue 2023: $198,721Expenses 2023: $202,778Net Income 2023: -$4,0572023Revenue 2024: $166,772Expenses 2024: $203,671Net Income 2024: -$36,8992024Revenue 2025: $88,053Expenses 2025: $92,311Net Income 2025: -$4,2582025

Highlighted filing

2025

Revenue$88,053
Expenses$92,311
Net Income-$4,258
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,000
Liabilities
$166,937
Net assets
-$171,195
Revenue
$88,053
Expenses
$92,311
Net income
-$4,258
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$1.67$1.71$0.88$0.92$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.00$1.67$0.16$1.67$2.04$0.37
2023Detailed filing. Detailed filing data is available for this year.$0.07$1.33$0.21$1.99$2.03$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.01$1.52$1.47$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.80$0.01$1.65$1.13$0.52
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.33$0.33$0.72$0.72$0.00
2019Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 6, 2025
Return Version
2024v5.0
Gross Receipts
$88,053
Mission and Program Overview

Mission

Non-profit educational school

Program Services

DescriptionGrantsExpenses
PATCH CHILDCARE GRANT FOR BRIGHTWHEEL$1,380$1,380
ERS SUPPLY GRANT FOR CLASSROOM/SCHOOL SUPPLIES$1,000$1,000
PATCH CHILDCARE FOR SCHOOL IMPROVEMENTS PATCH AMAZON GC$525$525
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
FAIR E STICKTeacherFT$32,323-$32,323
GABRIELA PRISSTeacherPT$5,069-$5,069
KACI K SAKAMOTOTeachers Aide-$3,194-$3,194
LICIA SAKAMOTOPresident/Dir/TeacherPT$1,875-$1,875
LINDY M FOLSOMTeachers Aide-$113-$113
SHARON MCFARLANDVice President-$0--
KEITH SAKAMOTOMaintenance-$0--
Filing and Contact Details

Filer

Filer Name
Ke Kula O Hoomakuapono
EIN
83-3531549
Address
892 PULEHUIKI ROAD, KULA, HI 96790

Signing Officer

Name
Licia Sakamoto
Title
President
Phone
8082810130
Signed
2025-08-06
Discuss with paid preparer
Yes

Preparer

Firm
Central Maui Tax Inc
Address
PO Box 6052, KAHULUI, HI 96733-6052
Preparer
Lisa M Kerzicnik EA
Phone
8084638969
Supplemental Narrative

Additional Explanations

Part I Line 1 Contributions Gifts Grants and Similar Amounts

“Program income see attached scratch pad notes”

Part I Line 16 Other Expenses

“See attached scratch pad notes”

Part II Line 22 Balance Sheets

“PETTY CASH FUND”

Part II Line 26 Balance Sheets

“Outstanding loan from director”

Raw XML Appendix184 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LICIA SAKAMOTO
IRS990EZ/BooksInCareOfDetail/PhoneNum08082810130
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0865 PULEHUIKI RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KULA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096790
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01000
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07827
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4258
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01300
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01000
IRS990EZ/GrossReceiptsAmt088053
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt0166937
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-166937
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-171195
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-166937
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-165937
IRS990EZ/OccupancyRentUtltsAndMaintAmt038151
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt440
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt64
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01875
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt35069
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt432323
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5113
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt63194
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LICIA SAKAMOTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHARON MCFARLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEITH SAKAMOTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GABRIELA PRISS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4FAIR E STICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LINDY M FOLSOM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KACI K SAKAMOTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/DIR/TEACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2MAINTENANCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TEACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TEACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TEACHERS AIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TEACHERS AIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt05941
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NON-PROFIT EDUCATIONAL SCHOOL
IRS990EZ/ProgramServiceRevenueAmt080226
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PATCH CHILDCARE GRANT FOR BRIGHTWHEEL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PATCH CHILDCARE FOR SCHOOL IMPROVEMENTS PATCH AMAZON GC
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ERS SUPPLY GRANT FOR CLASSROOM/SCHOOL SUPPLIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01380
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt1525
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt21000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01380
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1525
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt21000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt046919
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0166937
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0166937
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt092311
IRS990EZ/TotalProgramServiceExpensesAmt02905
IRS990EZ/TotalRevenueAmt088053
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0KKOH.org
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NO FUNDRAISING EVENTS DURING ENTITY FISCAL YEAR 2024-2025
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I LINE 6b
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010244
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt123756
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2132937
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Start Up
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Operation
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2Expenditu
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010244
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt123756
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2132937
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Licia Sakamot
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Licia Sakamot
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2Licia Sakamot
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3Licia Sakamoto
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm4Licia Sakamoto
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm5Licia Sakamoto
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0P/D/Teach
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1P/D/Teach
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2P/D/Teach
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/TotalBalanceDueAmt0166937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM INCOME SEE ATTACHED SCRATCH PAD NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE ATTACHED SCRATCH PAD NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PETTY CASH FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUTSTANDING LOAN FROM DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I LINE 1 CONTRIBUTIONS GIFTS GRANTS AND SIMILAR AMOUNTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I LINE 16 OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART II LINE 22 BALANCE SHEETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART II LINE 26 BALANCE SHEETS
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Licia Sakamoto
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08082810130
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KE KULA O HOOMAKUAPONO
ReturnHeader/Filer/BusinessNameControlTxt0KEKU
ReturnHeader/Filer/EIN0833531549
ReturnHeader/Filer/USAddress/AddressLine1Txt0892 PULEHUIKI ROAD
ReturnHeader/Filer/USAddress/CityNm0KULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096790
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861267996
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Central Maui Tax Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 6052
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAHULUI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967336052
ReturnHeader/PreparerPersonGrp/PhoneNum08084638969
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa M Kerzicnik EA
ReturnHeader/ReturnTs02025-08-06T15:16:54-10:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.