Civic Intelligence

Kukio Hoomana Fund

EIN 88-4071920 • 501(c)3 • Kailuakona, HI

Profile

The kuki'o ho'omana fund seeks to uplift and enrich our hawai'i island community through intentional investments in curated local organizations focusing on youth empowerment, affordable housing, environmental preservation, cultural enrichment, food security and tailored kuki'o staff support for educational and financial hardship assistance.

PO Box 5380Kailuakona, HI 96745

www.kukio.com/KUKIO-HOOMANA-FUND.HTML

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

120%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

57%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$2,251,990

Up $1,228,665 (+120%) from 2023

Liabilities

Down

$13,452

Down $39,250 (-74%) from 2023

Net Assets

Up

$2,238,538

Up $1,267,915 (+131%) from 2023

Operations
Liabilities / Revenue27th percentileNet Margin93rd percentile

Revenue

Up

$1,986,626

Up $723,166 (+57%) from 2023

Expenses

Up

$718,711

Up $425,874 (+145%) from 2023

Net Income

Up

$1,267,915

Up $297,292 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$3.0M$2.0M$1.0M$0Assets 2023: $1,023,325Liabilities 2023: $52,702Net Assets 2023: $970,6232023Assets 2024: $2,251,990Liabilities 2024: $13,452Net Assets 2024: $2,238,5382024

Highlighted filing

2024

Assets$2,251,990
Liabilities$13,452
Net Assets$2,238,538
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$2.0M$1.5M$1.0M$500K$0Revenue 2023: $1,263,460Expenses 2023: $292,837Net Income 2023: $970,6232023Revenue 2024: $1,986,626Expenses 2024: $718,711Net Income 2024: $1,267,9152024

Highlighted filing

2024

Revenue$1,986,626
Expenses$718,711
Net Income$1,267,915
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,251,990
Liabilities
$13,452
Net assets
$2,238,538
Revenue
$1,986,626
Expenses
$718,711
Net income
$1,267,915
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.25$0.01$2.24$1.99$0.72$1.27
2023Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$1.26$0.29$0.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$1,986,626
Mission and Program Overview

Mission

The kuki'o ho'omana fund seeks to uplift and enrich our hawai'i island community through intentional investments in curated local organizations focusing on youth empowerment, affordable housing, environmental preservation, cultural enrichment, food security and tailored kuki'o staff support for educational and financial hardship assistance.

We envision a future where our investments are a catalyst for meaningful change in local organizations and our staff's families, fostering a thriving resilient hawai'i island community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$757,400$1,788,367▲ $1,030,967
Cash and Non-Interest-Bearing Accounts$265,925$463,623▲ $197,698
Total Assets$1,023,325$2,251,990▲ $1,228,665
Liabilities
Deferred Revenue$31,538$0▼ $31,538
Accounts Payable and Accrued Expenses$21,164$13,452▼ $7,712
Total Liabilities$52,702$13,452▼ $39,250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$264,437$1,437,122▲ $1,172,685
Net Assets With Donor Restrictions$706,186$801,416▲ $95,230
Total Net Assets Fund Balance$970,623$2,238,538▲ $1,267,915
Total Liabilities and Net Assets / Fund Balance$1,023,325$2,251,990▲ $1,228,665
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseOtherTotal
Sonnaly LeePhilanthropy Manager$100,964$6,680$107,644

Board Members and Trustees

NameTitle
Fred UytengsuPresident
Benjy GarfinkleDirector
Darrell CavensDirector
Spencer K WongChief Financial Officer
Robert DeanSecretary
Catherine BreenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,929,437
Program Service Revenue
$0
Investment Income
$57,189
Other Revenue
$0
All Other Contributions
$1,929,437
Change in Net Assets
$1,267,915

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,986,626
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,986,626
Total Revenue per Form 990
$1,986,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$568,399
Salaries, Compensation, and Employee Benefits$116,071
Total Fundraising Expense$77,622
Other Expenses$34,241
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$568,399--$568,399
Current Officers, Directors, Trustees, and Key Employees$37,513$17,981$50,474$105,968
Advertising$575$1,154$21,935$23,664
Payroll Taxes$2,707$1,328$3,783$7,818
Fees for Services Legal$816$3,960-$4,776
Office Expenses$1,577$1,950$44$3,571
Other Employee Benefits$802$384$1,099$2,285
Fees for Services Accounting$162$1,573$222$1,957
Other Expenses-$208-$208
Conferences and Meetings--$65$65
Total Functional Expenses$612,551$28,538$77,622$718,711

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$718,711
Total Expenses per Audited Statements$718,711
Total Expenses per Form 990$718,711
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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, Part VI, Section B, Line 11B

“The completed 990 is given to the cfo, who reviews and forwards the 990 and a recommendation to the full board, and then an officer authorizes submittal of the 990.”

Form 990, Part VI, Section B, Line 12C

“The board and committee members are directed to refer and comply with the conflict of interest policy. All board and committee members annually sign the conflict of interest document at the first meeting of the new calendar year.”

Form 990, Part VI, Section B, Line 15A

“The cfo oversees the evaluation of the philanthropy manager on an annual basis. The full board must approve compensation based on performance, achievements and budget.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kukio Hoomana Fund
EIN
88-4071920
Phone
8083254030
Address
PO BOX 5380, KAILUAKONA, HI 96745

Signing Officer

Name
Spencer K Wong
Title
Chief Financial Officer
Phone
8083254030
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer K Wong
Formed
2022
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
17

Preparer

Firm
Alex J Smith CPA
Address
1403 FRANK STREET, HONOLULU, HI 96816
Preparer
Alex J Smith
Phone
8089271725
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In evaluating a tax position for recognition, the organization evaluates whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of related appeals or litigation processes, based on technical merits of the position. If the tax position meets the more-likely-than-not recognition threshold, the tax position is measured and recognized as the largest amount of tax benefit that, in management's judgement, is greater than 50% likely of being realized upon ultimate settlement. The organization determined that it had no uncertain tax positions required to be reported in accordance with u.s. Gaap at year end. It is the organization's policy to accrue interest related to any unrecognized tax benefits, as well as, any related penalties in other expenses. The organization did not recognize any interest or penalties associated with unrecognized tax benefits as of year end. The organization files information returns to the u.s. Federal jurisdiction. The organization's evaluation of tax positions was performed for the years ended december 31, 2022 through 2024, for the u.s. Federal jurisdiction, the tax year which remain subject to examination by the internal revenue service as of year end.”

Raw XML Appendix380 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt021164
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013452
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WE ENVISION A FUTURE WHERE OUR INVESTMENTS ARE A CATALYST FOR MEANINGFUL CHANGE IN LOCAL ORGANIZATIONS AND OUR STAFF'S FAMILIES, FOSTERING A THRIVING RESILIENT HAWAI'I ISLAND COMMUNITY.
IRS990/AdvertisingGrp/FundraisingAmt021935
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01154
IRS990/AdvertisingGrp/ProgramServicesAmt0575
IRS990/AdvertisingGrp/TotalAmt023664
IRS990/AllOtherContributionsAmt01929437
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08083254030
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 5380
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAILUAKONA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096745
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0265925
IRS990/CashNonInterestBearingGrp/EOYAmt0463623
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt050474
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt017981
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt037513
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0105968
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt065
IRS990/ConferencesMeetingsGrp/TotalAmt065
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01929437
IRS990/CYGrantsAndSimilarPaidAmt0568399
IRS990/CYInvestmentIncomeAmt057189
IRS990/CYOtherExpensesAmt034241
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01267915
IRS990/CYSalariesCompEmpBnftPaidAmt0116071
IRS990/CYTotalExpensesAmt0718711
IRS990/CYTotalFundraisingExpenseAmt077622
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01986626
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt031538
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0STAFF - FOR 2024, THERE WERE 6 AWARDS FOR PRESCHOOL, 20 AWARDS FOR PRIMARY SCHOOL, 21 AWARDS FOR SECONDARY SCHOOL, AND 3 AWARDS FOR EDUCATIONAL TECH ASSISTANCE
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0706186
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0801416
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0299203
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0222
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01573
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0162
IRS990/FeesForServicesAccountingGrp/TotalAmt01957
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03960
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0816
IRS990/FeesForServicesLegalGrp/TotalAmt04776
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt66680
IRS990/Form990PartVIISectionAGrp/PersonNm0FRED UYTENGSU
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT DEAN
IRS990/Form990PartVIISectionAGrp/PersonNm2CATHERINE BREEN
IRS990/Form990PartVIISectionAGrp/PersonNm3DARRELL CAVENS
IRS990/Form990PartVIISectionAGrp/PersonNm4BENJY GARFINKLE
IRS990/Form990PartVIISectionAGrp/PersonNm5SPENCER K WONG
IRS990/Form990PartVIISectionAGrp/PersonNm6SONNALY LEE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6100964
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PHILANTHROPY MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02022
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt0293899
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0568399
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0568399
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01986626
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt057189
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt057189
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE KUKI'O HO'OMANA FUND SEEKS TO UPLIFT AND ENRICH OUR HAWAI'I ISLAND COMMUNITY THROUGH INTENTIONAL INVESTMENTS IN CURATED LOCAL ORGANIZATIONS FOCUSING ON YOUTH EMPOWERMENT, AFFORDABLE HOUSING, ENVIRONMENTAL PRESERVATION, CULTURAL ENRICHMENT, FOOD SECURITY AND TAILORED KUKI'O STAFF SUPPORT FOR EDUCATIONAL AND FINANCIAL HARDSHIP ASSISTANCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0970623
IRS990/NetAssetsOrFundBalancesEOYAmt02238538
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0264437
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01437122
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt044
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01950
IRS990/OfficeExpensesGrp/ProgramServicesAmt01577
IRS990/OfficeExpensesGrp/TotalAmt03571
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01099
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0384
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0802
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02285
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0208
IRS990/OtherExpensesGrp/TotalAmt0208
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03783
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01328
IRS990/PayrollTaxesGrp/ProgramServicesAmt02707
IRS990/PayrollTaxesGrp/TotalAmt07818
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SPENCER K WONG
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY - FOR 2024, THERE WERE 19 COMMUNITY AWARDS. COMMUNITY ALSO REPRESENTS LABOR-RELATED COSTS, CALCULATED BASED ON THE TIME ALLOCATION PERCENTAGES PROVIDED FOR EACH PAY PERIOD. THESE EXPENSES ARE DIRECTLY TIED TO STAFF HOURS SPENT ON COMMUNITY-RELATED ACTIVITIES AND PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0313348
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0274500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01257562
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0219814
IRS990/PYInvestmentIncomeAmt05898
IRS990/PYOtherExpensesAmt049004
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0970623
IRS990/PYSalariesCompEmpBnftPaidAmt024019
IRS990/PYTotalExpensesAmt0292837
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01263460
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01267915
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0757400
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01788367
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01929437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01257562
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03186999
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt057189
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05898
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt063087
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02947007
IRS990ScheduleA/SubstantialContributorsTotAmt0239992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01929437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01257562
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03186999
IRS990ScheduleA/TotalSupportAmt03250086
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0718711
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01986626
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGEMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP AT YEAR END. IT IS THE ORGANIZATION'S POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS, ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS AS OF YEAR END. THE ORGANIZATION FILES INFORMATION RETURNS TO THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE YEARS ENDED DECEMBER 31, 2022 THROUGH 2024, FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEAR WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF YEAR END.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0718711
IRS990ScheduleD/TotalRevenuePerForm990Amt01986626
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01986626
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0718711
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0187855
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt145969
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt257176
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt32899
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt4274500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0K THRU 12TH GRADE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1PRE-SCHOOL
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2POST HIGH
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3TECH ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4COMMUNITY AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt221
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt33
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt419
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt01)EDUCATION AWARD FUNDS ARE PAID ONLY TO APPROVED ACADEMIC INSTITUTIONS OR REIMBURSED TO INDIVIDUALS UPON VERIFICATION OF RECEIPT FOR PAYMENT. 2) APPLICANTS RE-APPLY EVERY YEAR, REGARDLESS OF PRIOR USE OF PROGRAM. ELIGIBILITY IS REVIEWED AND DETERMINED FOR EACH APPLICANT EVERY YEAR. 3) HIGHER EDUCATION RECIPIENTS MUST PROVIDE MID-TERM PROOF OF ACADEMIC ELIGIBLITY AND TUITION RECEIPT IN ORDER TO RECEIVE THE SECOND PAYMENT OF SCHOLARSHIPS AWARDS. 4) ALL COURSEWORK AWARD APPLICANTS MUST PROVIDE SUFFICIENT DOCUMENTATION TO ESTABLISH ELIGIBILITY OF REQUESTED PROGRAM. 5)MEDICAL CONDITIONS ARE VERIFIED WITH THE APPLICANT'S PHYSICIAN PRIOR TO AWARDING ASSISTANCE FOR MEDICAL AID PROGRAMS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED 990 IS GIVEN TO THE CFO, WHO REVIEWS AND FORWARDS THE 990 AND A RECOMMENDATION TO THE FULL BOARD, AND THEN AN OFFICER AUTHORIZES SUBMITTAL OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD AND COMMITTEE MEMBERS ARE DIRECTED TO REFER AND COMPLY WITH THE CONFLICT OF INTEREST POLICY. ALL BOARD AND COMMITTEE MEMBERS ANNUALLY SIGN THE CONFLICT OF INTEREST DOCUMENT AT THE FIRST MEETING OF THE NEW CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CFO OVERSEES THE EVALUATION OF THE PHILANTHROPY MANAGER ON AN ANNUAL BASIS. THE FULL BOARD MUST APPROVE COMPENSATION BASED ON PERFORMANCE, ACHIEVEMENTS AND BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01023325
IRS990/TotalAssetsEOYAmt02251990
IRS990/TotalAssetsGrp/BOYAmt01023325
IRS990/TotalAssetsGrp/EOYAmt02251990
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01929437
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt077622
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028538
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0612551
IRS990/TotalFunctionalExpensesGrp/TotalAmt0718711
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052702
IRS990/TotalLiabilitiesEOYAmt013452
IRS990/TotalLiabilitiesGrp/BOYAmt052702
IRS990/TotalLiabilitiesGrp/EOYAmt013452
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0970623
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02238538
IRS990/TotalOtherCompensationAmt06680
IRS990/TotalProgramServiceExpensesAmt0612551
IRS990/TotalReportableCompFromOrgAmt0100964
IRS990/TotalRevenueGrp/ExclusionAmt057189
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01986626
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01023325
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02251990
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5380
IRS990/USAddress/CityNm0KAILUAKONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096745
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.KUKIO.COM/KUKIO-HOOMANA-FUND.HTML
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER K WONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083254030
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KUKIO HOOMANA FUND
ReturnHeader/Filer/BusinessNameControlTxt0KUKI
ReturnHeader/Filer/EIN0884071920
ReturnHeader/Filer/PhoneNum08083254030
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5380
ReturnHeader/Filer/USAddress/CityNm0KAILUAKONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465002021
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALEX J SMITH CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01403 FRANK STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096816
ReturnHeader/PreparerPersonGrp/PhoneNum08089271725
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEX J SMITH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T16:10:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.