Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Kauai Coffee Fair Trade Committee
EIN 92-0899381 • 501(c)4 • Kalaheo, HI
990-N Coverage
Profile
To distribute the proceeds of the Kauai Coffee Community Development Fund.
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
22nd percentile
Higher net margin than 22% 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
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Down$74,432
Down $13,086 (-15%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$74,432
Down $13,086 (-15%) from 2023
Revenue
Down$122,671
Down $75,869 (-38%) from 2023
Expenses
Up$148,388
Up $37,366 (+34%) from 2023
Net Income
Down-$25,717
Down $113,235 (-129%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $74,432
- Liabilities
- -
- Net assets
- $74,432
- Revenue
- $122,671
- Expenses
- $148,388
- Net income
- -$25,717
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $122,671
Mission and Program Overview
Mission
To distribute the proceeds of the Kauai Coffee Community Development Fund.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| DISTRIBUTED FUNDS TO 23 COMMUNITY ORGANIZATIONS | $78,850 | $78,850 |
| DISTRIBUTED PREMIUM FUNDS TO PREMIUM PARTICIPANTS - KAUAI COFFEE COMPANY EMPLOYEES | $60,585 | $60,585 |
| ORGANIZED MEETINGS AND EVENTS RELATED TO PLANNING AND SPENDING OF FUNDS. | - | $5,953 |
| DISTRIBUTED SCHOLARSHIP FUNDS TO 3 INDIVIDUALS - 1,000 EACH | $3,000 | $3,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| VALERIE COOPER THROUGH 3312024 | President | PT | $0 | - | - |
| EMMA SHINSKY FROM 412024 | President | PT | $0 | - | - |
| TIARA YAGO | Secretary | PT | $0 | - | - |
| ASHLEY HOOKANO THROUGH 11102024 | Treasurer | - | $0 | - | - |
| JENNIFER HART FROM 11112024 | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kauai Coffee Fair Trade Committee
- EIN
- 92-0899381
- Phone
- 8005458605
- Address
- PO BOX 530, KALAHEO, HI 96741
Signing Officer
- Name
- Emma Shinsky From 412024
- Title
- President
- Phone
- 8005458605
- Signed
- 2025-09-06
Preparer
- Firm
- Akamine Oyadomari & Kosaki Cpas Inc
- Address
- 1601 KAPIOLANI BLVD STE 1140, HONOLULU, HI 96814
- Preparer
- Krystal Ching
- Phone
- 8089410500
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I
“Line 10 - grants and similar amounts paid kauai coffee premium participants consist of employees of kauai coffee company who are eligible beneficiaries under the fair trade usa agricultural production standard. While these grant recipients are employees of kauai coffee company (donor to the exempt organization), none are trustees, officers, key employees, or disqualified persons of the kauai coffee fair trade committee.”
Form 990-ez, Part I, Line 10
“Name: the waipa foundation address: 5-5785a kuhio highway hanalei, hi 96714 cash contribution: 5,250 name: kauai coffee premium participants cash contribution: 60,585”
Form 990-ez, Part I, Line 16
“Expenses food and meals 2,402 contract & prof. Fees 2,018 travel 1,023 office & administrative 510 total 5,953”
Form 990-ez, Part I, Line 20
“12,631 difference in beginning of year fund balance between audited financials and prior year form 990-ez.”
Form 990-ez, Part III, Line 31
“Organized meetings and events related to planning and spending of funds.”
Raw XML Appendix125 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 | EMMA SHINSKY FROM 412024 |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8005458605 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 530 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KALAHEO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96741 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 87518 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 74432 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 122671 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -25717 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 87518 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 74432 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 142435 |
| IRS990EZ/GrossReceiptsAmt | 0 | 122671 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 87518 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 74432 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 87518 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 74432 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | VALERIE COOPER THROUGH 3312024 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | EMMA SHINSKY FROM 412024 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TIARA YAGO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ASHLEY HOOKANO THROUGH 11102024 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JENNIFER HART FROM 11112024 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 12631 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5953 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO DISTRIBUTE THE PROCEEDS OF THE KAUAI COFFEE COMMUNITY DEVELOPMENT FUND. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DISTRIBUTED FUNDS TO 23 COMMUNITY ORGANIZATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | DISTRIBUTED SCHOLARSHIP FUNDS TO 3 INDIVIDUALS - 1,000 EACH |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | DISTRIBUTED PREMIUM FUNDS TO PREMIUM PARTICIPANTS - KAUAI COFFEE COMPANY EMPLOYEES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | ORGANIZED MEETINGS AND EVENTS RELATED TO PLANNING AND SPENDING OF FUNDS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 78850 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 3000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 60585 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 78850 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 60585 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 3 | 5953 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 148388 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 148388 |
| IRS990EZ/TotalRevenueAmt | 0 | 122671 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| 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 | LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID KAUAI COFFEE PREMIUM PARTICIPANTS CONSIST OF EMPLOYEES OF KAUAI COFFEE COMPANY WHO ARE ELIGIBLE BENEFICIARIES UNDER THE FAIR TRADE USA AGRICULTURAL PRODUCTION STANDARD. WHILE THESE GRANT RECIPIENTS ARE EMPLOYEES OF KAUAI COFFEE COMPANY (DONOR TO THE EXEMPT ORGANIZATION), NONE ARE TRUSTEES, OFFICERS, KEY EMPLOYEES, OR DISQUALIFIED PERSONS OF THE KAUAI COFFEE FAIR TRADE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NAME: THE WAIPA FOUNDATION ADDRESS: 5-5785A KUHIO HIGHWAY HANALEI, HI 96714 CASH CONTRIBUTION: 5,250 NAME: KAUAI COFFEE PREMIUM PARTICIPANTS CASH CONTRIBUTION: 60,585 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXPENSES FOOD AND MEALS 2,402 CONTRACT & PROF. FEES 2,018 TRAVEL 1,023 OFFICE & ADMINISTRATIVE 510 TOTAL 5,953 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 12,631 DIFFERENCE IN BEGINNING OF YEAR FUND BALANCE BETWEEN AUDITED FINANCIALS AND PRIOR YEAR FORM 990-EZ. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ORGANIZED MEETINGS AND EVENTS RELATED TO PLANNING AND SPENDING OF FUNDS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EMMA SHINSKY FROM 412024 |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8005458605 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAUAI COFFEE FAIR TRADE COMMITTEE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAUA |
| ReturnHeader/Filer/EIN | 0 | 920899381 |
| ReturnHeader/Filer/PhoneNum | 0 | 8005458605 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 530 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KALAHEO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96741 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990272757 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AKAMINE OYADOMARI & KOSAKI CPAS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1601 KAPIOLANI BLVD STE 1140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96814 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8089410500 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KRYSTAL CHING |
| ReturnHeader/ReturnTs | 0 | 2025-09-09T16:47:27-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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