Civic Intelligence

Island Breeze Ministries

EIN 99-0310396 • 501(c)3 • Kapaau, HI

Profile

Outreach via performances and conferences by the organization to share the gospel. To provide support for teachers who teach and train leaders to advance the gospel.

PO Box 1137Kapaau, HI 96755

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

1.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

33rd percentile

-19%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$61,637

Down $14,052 (-19%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$61,637

Down $14,052 (-19%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin50th percentile

Revenue

Up

$117,936

Up $21,380 (+22%) from 2023

Expenses

Up

$116,307

Up $33,338 (+40%) from 2023

Net Income

Down

$1,629

Down $11,958 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$80K$60K$40K$20K$0Assets 2011: $23,452Liabilities 2011: $02011Assets 2012: $13,194Liabilities 2012: $02012Assets 2013: $21,298Net Assets 2013: $21,2982013Assets 2014: $27,658Net Assets 2014: $27,6582014Assets 2015: $18,554Liabilities 2015: $534Net Assets 2015: $18,0202015Assets 2016: $29,177Net Assets 2016: $29,1772016Assets 2017: $32,774Net Assets 2017: $32,7742017Assets 2018: $30,756Net Assets 2018: $30,7562018Assets 2019: $31,924Net Assets 2019: $31,9242019Assets 2020: $31,303Liabilities 2020: $0Net Assets 2020: $31,3032020Assets 2021: $70,770Liabilities 2021: $0Net Assets 2021: $70,7702021Assets 2022: $75,820Liabilities 2022: $0Net Assets 2022: $75,8202022Assets 2023: $75,689Liabilities 2023: $0Net Assets 2023: $75,6892023Assets 2024: $61,637Liabilities 2024: $0Net Assets 2024: $61,6372024

Highlighted filing

2024

Assets$61,637
Liabilities$0
Net Assets$61,637
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $48,023Expenses 2011: $50,631Net Income 2011: -$2,6082011Revenue 2012: $42,835Expenses 2012: $52,795Net Income 2012: -$9,9602012Revenue 2013: $64,151Expenses 2013: $66,946Net Income 2013: -$2,7952013Revenue 2014: $65,796Expenses 2014: $59,436Net Income 2014: $6,3602014Revenue 2015: $43,853Expenses 2015: $42,269Net Income 2015: $1,5842015Revenue 2016: $50,736Expenses 2016: $39,579Net Income 2016: $11,1572016Revenue 2017: $90,767Expenses 2017: $87,067Net Income 2017: $3,7002017Revenue 2018: $141,541Expenses 2018: $143,559Net Income 2018: -$2,0182018Revenue 2019: $63,001Expenses 2019: $61,450Net Income 2019: $1,5512019Revenue 2020: $93,364Expenses 2020: $91,877Net Income 2020: $1,4872020Revenue 2021: $74,827Expenses 2021: $42,521Net Income 2021: $32,3062021Revenue 2022: $71,846Expenses 2022: $71,061Net Income 2022: $7852022Revenue 2023: $96,556Expenses 2023: $82,969Net Income 2023: $13,5872023Revenue 2024: $117,936Expenses 2024: $116,307Net Income 2024: $1,6292024

Highlighted filing

2024

Revenue$117,936
Expenses$116,307
Net Income$1,629
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$61,637
Liabilities
$0
Net assets
$61,637
Revenue
$117,936
Expenses
$116,307
Net income
$1,629
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$1.18$1.16$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.97$0.83$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.72$0.71$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.75$0.43$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.93$0.92$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.63$0.61$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.31$1.42$1.44$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.91$0.87$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.51$0.40$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.44$0.42$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.28$0.66$0.59$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.64$0.67$0.03
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.43$0.53$0.10
2011Summary only. Only limited summary data is available for this year.$0.23$0.00$0.48$0.51$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$117,936
Mission and Program Overview

Mission

Outreach via performances and conferences by the organization to share the gospel. To provide support for teachers who teach and train leaders to advance the gospel.

Program Services

DescriptionGrantsExpenses
OUTREACH TO THE COMMUNITY TO PREACH THE GOSPEL.$0$116,306
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARLEEN LEINAALA FRUEANPresident/DirectorPT$0--
BROOKE ANDERSONVP/DirectorPT$0--
VICTORIA MIKAELESecretary/DirectorPT$0--
ERUERA KAWETreasurer/DirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Island Breeze Ministries
EIN
99-0310396
Phone
8083298111
Address
PO BOX 1137, KAPAAU, HI 96755

Signing Officer

Name
Eruera Kawe
Title
President
Phone
8083298111
Signed
2025-08-25
Discuss with paid preparer
Yes

Preparer

Firm
Lori a Ream CPA
Address
PO BOX 2042, KAILUA KONA, HI 96745-2042
Preparer
Lori a Ream
Phone
8083297108
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: other administrative. Amount: 4,149. Description: pacific legacy expense. Amount: 26,547. Description: support. Amount: 77,600. Description: donations. Amount: 7,091. Description: facilities & equipment. Amount: 920. Total to form 990-ez, line 16: 116,307.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: ubti net loss. Amount: -15,681.”

Raw XML Appendix157 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0IBM MANAGEMENT
IRS990EZ/BooksInCareOfDetail/PhoneNum08085571535
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0POST OFFICE BOX 1137
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KAPAAU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096755
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075689
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt061637
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0103045
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt01629
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt075689
IRS990EZ/Form990TotalAssetsGrp/EOYAmt061637
IRS990EZ/GrossReceiptsAmt0117936
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt075689
IRS990EZ/NetAssetsOrFundBalancesEOYAmt061637
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt075689
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt061637
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARLEEN LEINAALA FRUEAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BROOKE ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2VICTORIA MIKAELE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ERUERA KAWE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER/DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationFiled990TInd01
IRS990EZ/OrganizationHadUBIInd01
IRS990EZ/OtherChangesInNetAssetsAmt0-15681
IRS990EZ/OtherExpensesTotalAmt0116307
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0OUTREACH VIA PERFORMANCES AND CONFERENCES BY THE ORGANIZATION TO SHARE THE GOSPEL. TO PROVIDE SUPPORT FOR TEACHERS WHO TEACH AND TRAIN LEADERS TO ADVANCE THE GOSPEL.
IRS990EZ/ProgramServiceRevenueAmt014891
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OUTREACH TO THE COMMUNITY TO PREACH THE GOSPEL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0116306
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0116307
IRS990EZ/TotalProgramServiceExpensesAmt0116306
IRS990EZ/TotalRevenueAmt0117936
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0103045
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt068224
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt066129
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt039004
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt079089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0355491
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0355491
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0103045
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt068224
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt066129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt039004
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt079089
IRS990ScheduleA/Total509Grp/TotalAmt0355491
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0103045
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt068224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt066129
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt039004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt079089
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0355491
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OTHER ADMINISTRATIVE. AMOUNT: 4,149. DESCRIPTION: PACIFIC LEGACY EXPENSE. AMOUNT: 26,547. DESCRIPTION: SUPPORT. AMOUNT: 77,600. DESCRIPTION: DONATIONS. AMOUNT: 7,091. DESCRIPTION: FACILITIES & EQUIPMENT. AMOUNT: 920. TOTAL TO FORM 990-EZ, LINE 16: 116,307.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: UBTI NET LOSS. AMOUNT: -15,681.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERUERA KAWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08083298111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ISLAND BREEZE MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0990310396
ReturnHeader/Filer/PhoneNum08083298111
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1137
ReturnHeader/Filer/USAddress/CityNm0KAPAAU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096755
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0852895525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LORI A REAM CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2042
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAILUA KONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967452042
ReturnHeader/PreparerPersonGrp/PhoneNum08083297108
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI A REAM
ReturnHeader/ReturnTs02025-08-25T18:38:19-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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