Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Kahaluu Kuahewa
EIN 87-2437523 • 501(c)3 • Kailua Kona, HI
Profile
Our mission is to uplift the collective of aina (land), community, and culture, and preserve ancestral knowledge by reconnecting people to the land. We do this through indigenous grassroots initiatives, sustainable agriculture, and reforestation of native plants, combating climate change and preserving native ecosystems. Through aina-based learning, we offer opportunities to learn traditional hawaiian practices, support local food production, and maintain our islands' unique biodiversity.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.41x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 21.9% of source-year revenue.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$155,794
Up $155,794 from 2022
Liabilities
$63,576
No earlier filing loaded for comparison.
Net Assets
Up$92,218
Up $92,218 from 2022
Revenue
$264,425
No earlier filing loaded for comparison.
Expenses
$173,621
No earlier filing loaded for comparison.
Net Income
$90,804
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $155,794
- Liabilities
- $63,576
- Net assets
- $92,218
- Revenue
- $264,425
- Expenses
- $173,621
- Net income
- $90,804
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Facts available. Structured filing facts are available, but richer extracted sections are limited. | $1.56 | $0.64 | $0.92 | $2.64 | $1.74 | $0.91 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.00 | $0.00 | ||||
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 2, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $264,425
Mission and Program Overview
Mission
Restore educate and protect ancient traditional farm land.
Our mission is to uplift the collective of aina (land), community, and culture, and preserve ancestral knowledge by reconnecting people to the land. We do this through indigenous grassroots initiatives, sustainable agriculture, and reforestation of native plants, combating climate change and preserving native ecosystems. Through aina-based learning, we offer opportunities to learn traditional hawaiian practices, support local food production, and maintain our islands' unique biodiversity.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $32,472 | $132,151 | ▲ $99,679 |
| Pledges and Grants Receivable | - | $23,643 | - |
| Total Assets | $32,472 | $155,794 | ▲ $123,322 |
| Liabilities | |||
| Deferred Revenue | $31,058 | $57,846 | ▲ $26,788 |
| Accounts Payable and Accrued Expenses | - | $5,730 | - |
| Total Liabilities | $31,058 | $63,576 | ▲ $32,518 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,414 | $92,218 | ▲ $90,804 |
| Total Net Assets Fund Balance | $1,414 | $92,218 | ▲ $90,804 |
| Total Liabilities and Net Assets / Fund Balance | $32,472 | $155,794 | ▲ $123,322 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jesse Kahoonei | Executive Di | FT | $55,056 | $2,737 | $57,793 |
Board Members and Trustees
| Name | Title |
|---|---|
| Justin Kelipaakaua | President |
| Keahi Tomas | Director |
| Kanani Enos | Secretary |
| Ashley Obrey | Treasurer |
| Anne Meheula | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $263,910
- Program Service Revenue
- $0
- Investment Income
- $438
- Other Revenue
- $77
- All Other Contributions
- $263,910
- Change in Net Assets
- $90,804
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $107,102 |
| Other Expenses | $66,519 |
| Total Fundraising Expense | $5,355 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $49,124 | $5,779 | $2,890 | $57,793 |
| Other Salaries and Wages | $33,770 | $3,973 | $1,986 | $39,729 |
| Fees for Services Other | $27,482 | $3,053 | - | $30,535 |
| Payroll Taxes | $8,143 | $958 | $479 | $9,580 |
| Insurance | - | $7,377 | - | $7,377 |
| Travel | $3,522 | - | - | $3,522 |
| Fees for Services Accounting | - | $3,089 | - | $3,089 |
| Other Expenses | $841 | $93 | - | $934 |
| Office Expenses | - | $278 | - | $278 |
| Advertising | $211 | $23 | - | $234 |
| All Other Expenses | - | $40 | - | $40 |
| Total Functional Expenses | $141,624 | $26,642 | $5,355 | $173,621 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- 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 4
“The organization amended its bylaws in january 2024.”
Form 990, Page 6, Part VI, Line 11B
“The executive director reviews and approves the form 990 prior to filing.”
Form 990, Page 6, Part VI, Line 12C
“Board members have a duty to disclose the existence of a potential conflict of interest. After disclosure of the possible conflict, and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If a conflict of interest is present, the interested person may make a presentation at the governing board or committee meeting, but must then recuse themselves from further discussion and voting on that particular matter.”
Form 990, Page 6, Part VI, Line 15A
“The independent members of the board of directors review and approve the compensation of the executive director in accordance with the organization's bylaws. Compensation is determined by periodic review and based on competent survey information.”
Form 990, Page 6, Part VI, Line 19
“Governing documents, including the form 990, are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Kahaluu Kuahewa
- EIN
- 87-2437523
- Phone
- 9085913420
- Address
- PO BOX 837, KAILUA KONA, HI 96745
Signing Officer
- Name
- Jesse Kahoonei
- Title
- Executive Director
- Phone
- 9085913420
- Signed
- 2025-09-02
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jesse Kahoonei
- Formed
- 2021
- Legal Domicile
- Hi
- Voting Board Members
- 6
- Independent Board Members
- 5
- Employees
- 2
- Volunteers
- 250
Preparer
- Firm
- Carbonaro Cpas & Management Group
- Address
- 1885 MAIN ST STE 408, WAILUKU, HI 96793
- Preparer
- Gretchen Kremeyer
- Phone
- 8082425002
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Our mission is to uplift the collective of aina (land), community, and culture, and preserve ancestral knowledge by reconnecting people to the land. We do this through indigenous grassroots initiatives, sustainable agriculture, and reforestation of native plants, combating climate change and preserving native ecosystems. Through aina-based learning, we offer opportunities to learn traditional hawaiian practices, support local food production, and maintain our islands' unique biodiversity.”
Form 990, Part IX, Line 11G
“Contracts & professional fees 27,400 3,044 0 payroll fees 82 9 0 total 27,482 3,053 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OUR MISSION IS TO UPLIFT THE COLLECTIVE OF AINA (LAND), COMMUNITY, AND CULTURE, AND PRESERVE ANCESTRAL KNOWLEDGE BY RECONNECTING PEOPLE TO THE LAND. WE DO THIS THROUGH INDIGENOUS GRASSROOTS INITIATIVES, SUSTAINABLE AGRICULTURE, AND REFORESTATION OF NATIVE PLANTS, COMBATING CLIMATE CHANGE AND PRESERVING NATIVE ECOSYSTEMS. THROUGH AINA-BASED LEARNING, WE OFFER OPPORTUNITIES TO LEARN TRADITIONAL HAWAIIAN PRACTICES, SUPPORT LOCAL FOOD PRODUCTION, AND MAINTAIN OUR ISLANDS' UNIQUE BIODIVERSITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION AMENDED ITS BYLAWS IN JANUARY 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD MEMBERS HAVE A DUTY TO DISCLOSE THE EXISTENCE OF A POTENTIAL CONFLICT OF INTEREST. AFTER DISCLOSURE OF THE POSSIBLE CONFLICT, AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST IS PRESENT, THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT MUST THEN RECUSE THEMSELVES FROM FURTHER DISCUSSION AND VOTING ON THAT PARTICULAR MATTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS REVIEW AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS. COMPENSATION IS DETERMINED BY PERIODIC REVIEW AND BASED ON COMPETENT SURVEY INFORMATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CONTRACTS & PROFESSIONAL FEES 27,400 3,044 0 PAYROLL FEES 82 9 0 TOTAL 27,482 3,053 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/WebsiteAddressTxt | 0 | WWW.KAHALUUKUAHEWA.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JESSE KAHOONEI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9085913420 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-02 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990303190 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CARBONARO CPAS & MANAGEMENT GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1885 MAIN ST STE 408 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAILUKU |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GRETCHEN KREMEYER |
| ReturnHeader/ReturnTs | 0 | 2025-09-11T10:17:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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