- Revenue 2023
- $708,090
- Expenses 2023
- $843,738
Program services were 92.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B192
- Classification
- 1000
- Street
- 46-500 KUNEKI ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2023
Mission
TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE.
-
KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS AND OTHER SOURCES WHICH WERE PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. KAI LOA ALSO RENTS FACILITIES TO THE SCHOOL.
Expenses $212,630 · Grants $212,630 · Revenue $190,092
-
PROJECT LAMA KUKUI. THE GOAL OF PROJECT LAMA KUKUI IS TO RAISE THE HEALTH AND WELL-BEING OF THE KAMAKAU LEARNING COMMUNITY TO THE HIGHEST POSSIBLE LEVEL. THE OBJECTIVES OF LAMA KUKUI ARE, 1) RAISE AWARENESS AND ABILITY FOR THE KAMAKAU COMMUNITY TO IMPROVE PHYSICAL AND MENTAL HEALTH, 2) IMPROVE PHYSICAL AND MENTAL HEALTH BY SUPPORTING THE GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY THROUGH CONNECTIONS TO LAND AND PLACE, 3) SUPPORT GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY BY INCREASING THE KNOWLEDGE AND SKILLS OF TRADITIONAL PRACTICES WHICH IMPROVE PHYSICAL AND MENTAL HEALTH, 4) INCREASE THE CAPACITY TO SERVE THE KAMAKAU COMMUNITY AND ALLOW FOR THE SAFE PHYSICAL DISTANCING OF EDUCATION DELIVERY.
Expenses $213,536
-
ALL OTHER PROGRAMS.
Expenses $357,582
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
ROBERT DOMING
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
MARCI W ARROYO
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
ELIZABETH AULSEBROOK
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
KURT KLEIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
ILIMA SHIMA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
IVY K KELLING
EXECUTIVE DI
- Total calculated
- $168,690
- From this org
- $19,948
- From related orgs
- $119,846
- Other
- $28,896
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $19,948 + $119,846 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $28,896 related
- Nontaxable benefits
- not reported
- Filer's total
- $19,948 + $148,742 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $708,090
- Expenses
- $843,738
- Contributions
- $495,866
- Grants paid
- $212,630
-
2022
- Revenue
- $1,560,186
- Expenses
- $1,153,822
- Contributions
- $1,325,142
- Grants paid
- $503,611
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $789,115
- Expenses
- $909,555
- Assets (EOY)
- $4,540,494
-
2020 · 990
- Revenue
- $646,489
- Expenses
- $791,632
- Assets (EOY)
- $4,485,183
-
2019 · 990
- Revenue
- $817,602
- Expenses
- $973,901
- Assets (EOY)
- $4,788,303
-
2018 · 990
- Revenue
- $899,805
- Expenses
- $965,449
- Assets (EOY)
- $5,116,994
-
2017 · 990
- Revenue
- $1,078,851
- Expenses
- $1,121,242
- Assets (EOY)
- $5,456,388
-
2016 · 990
- Revenue
- $1,035,982
- Expenses
- $1,096,063
- Assets (EOY)
- $5,846,224
-
2015 · 990
- Revenue
- $792,039
- Expenses
- $841,541
- Assets (EOY)
- $5,917,222
-
2014 · 990
- Revenue
- $696,581
- Expenses
- $773,081
- Assets (EOY)
- $6,299,680
-
2013 · 990
- Revenue
- $889,332
- Expenses
- $864,768
- Assets (EOY)
- $6,601,361
-
2012 · 990
- Revenue
- not reported
- Expenses
- $888,177
- Assets (EOY)
- $6,771,853
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Form 990-N e-Postcard, tax year 2007
- Tax period
- 1 July 2007 to 30 June 2008
- Principal officer
- Noela Napoleon
- Mailing address
- 45-037 Kaneohe Bay DriveKaneohe HI 96744
- Doing business as
- Kai LoaKai Loa
As filed, from the IRS e-Postcard file of 19 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
KE KULA O SAMUEL M KAMAKAU LPCS
$503,611
2022 GENERAL SUPPORT
-
KE KULA O SAMUEL M KAMAKAU LPCS
$212,630
2023 GENERAL SUPPORT
Grants received
-
2022 EDUCATIONAL SUPPORT
-
2024 EDUCATIONAL SUPPORT
-
$109,000
2024 SUPPORT TO CHARTER SCHOOL
-
2023 EDUCATIONAL SUPPORT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
KE KULA O SAMUEL M KAMAKAU LPCS
GOV · SCHOOL · HI
Other IRS files
Auto-Revocation List
- Exemption revoked 15 November 2011, reinstated 15 August 2012.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.