NA Kama Kai

Tax-deductible

Waianae, HI501(c)(3)EnvironmentEIN 26-2034996Revenue $1.0M in FY2024

On file with the IRSnakamakai.orgPo Box 1803, 96792-6803 · Waianae, HITax-exempt since Oct 2008Publicly supported charity — 170(b)(1)(A)(vi)

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We empower children by connecting our keiki to the Kai and 'aina to nurture a deeper sense of aloha and kuleana for the natural environment and themselves.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 37 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $48K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$215K
to officers and key staff · 19% of spending
Top officer’s pay lower than 63% of similar orgs
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $172K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$57K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
-15% vs prior year
Spent
$1.1M
To programs
81%
Net assets
$595K
By yearFY2020–FY2024
Revenue
$1.0M
FY2024▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$294K
FY2021$453K
FY2022$457K
FY2023$1.2M
FY2024$1.0M
Expenses
$1.1M
FY2024▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$277K
FY2021$325K
FY2022$600K
FY2023$879K
FY2024$1.1M
Net assets
$595K
FY2024▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$357K
FY2021$503K
FY2022$300K
FY2023$679K
FY2024$595K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $904K Management & general 12% · $136K Fundraising 6% · $72K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $215K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$110,000Pt VII · Sec A
Chief Operating Officer
$105,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Duane Desoto’s $110K as Chief Executive Officer is at the 37th percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Duane Desoto$110,000$110,000$76,102$70,000$70,000
Matthew Kauwe$105,000$105,000$104,605$58,867—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See NA Kama Kai executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Connects children to the ocean and land, fostering environmental stewardship and self-care.

Provided by the organization

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1 program · $904K · in their own filed words · FY2024
01

Na kama kai provides free daily after school and school break services for children 7-17 in waianae. Children have a safe and consistent place to gather, access turtoring, receive free daily meals, and receive mentorship in ocean activities like swimming, surfing and paddling.

$904Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 11 funders →
Grants paid · 2 grants · $165K · 2024–2024
Lele AlohaHI · FY2024$125,000
Kaha KukahiHI · FY2024$40,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$703K
Fees for servicesLn 2g$162K
Other incomeLn 4–11$154K
Money outPt IX
$1.1M
Ln 25
Programscol B$904K
Managementcol C$136K
Fundraisingcol D$72K
Owns and owesPt X
$595K
net assets · Ln 32
Cash and savingsLn 1–2$102K
Total assetsLn 16$651K
LiabilitiesLn 26$57K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$703K
Government grantsLn 1e$525K
Noncash giftsLn 1g$19K
Fundraising eventsLn 1c$45K
Fees for servicesLn 2g$162K
Investment incomeLn 3$3K
Other incomeLn 4–11$154K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$102K
Cash and savings togetherLn 1–2$102K
Land, buildings, equipmentLn 10c$66K
Other assetsLn 15$81K
Total assetsLn 16$651K
LiabilitiesLn 26$57K
Net assetsLn 32$595K
OperationsPt I, VI
EmployeesI 54
VolunteersI 637
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$285K$102K
Land, buildings, equipmentLn 10c$55K$66K
Total assetsLn 16$735K$651K
LiabilitiesLn 26$56K$57K
Net assetsLn 32$679K$595K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$167K$167K
Pay of current officers, directors and key staffLn 5$215K$169K$26K$21K
Pay of disqualified personsLn 6$222K$170K$52K
Accounting feesLn 11c$11K$3K$8K
Other fees for servicesLn 11g$232K$201K$17K$14K
Advertising and promotionLn 12$17K$17K
Office expensesLn 13$75K$53K$5K$17K
OccupancyLn 16$15K$14K$1K
TravelLn 17$57K$51K$819$5K
Depreciation, depletion and amortizationLn 22$14K$41$13K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$79K$59K$5K$15K
All other expensesLn 24e$752$179$573
Total functional expensesLn 25$1.1M$904K$136K$72K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.0M$1.1M−$91K$595K 990 PDF
FY2023 $1.2M$879K$330K$679K 990 PDF
FY2022 $457K$600K−$144K$300K 990 PDF
FY2021 $453K$325K$128K$503K 990 PDF
FY2020 $294K$277K$17K$357K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,021,743 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,054,359$703,221
I-9 Program service revenuePrior year $70,605$161,956
I-10 Investment incomePrior year $1$2,829
I-11 Other revenuePrior year $84,166$153,737
I-12 Total revenuePrior year $1,209,131$1,021,743
I-13 Grants and similar amounts paidPrior year $0$167,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $400,645$436,662
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $478,448$509,369
I-18 Total expensesPrior year $879,093$1,113,031
I-19 Revenue less expensesPrior year $330,038−$91,288
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,021,743 across 10 lines filed
Lines not itemized here account for −$30,794 of total revenue; see the IRS return.
VIII-1c Fundraising events$45,336
VIII-1e Government grants$524,896
VIII-1f All other contributions, gifts and grants$132,989
VIII-1g Noncash contributions (included above)$18,679
VIII-1h Total contributions, gifts and grants$703,221
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $161,956$161,956
VIII-3 Investment incomeExcluded from tax $2,829$2,829
VIII-8 Net income from fundraising eventsExcluded from tax $176,959$176,959
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,572$7,572
VIII-12 Total revenueRelated to mission $138,734 · Unrelated business $0 · Excluded from tax $179,788$1,021,743
Part IX · Statement of functional expenses $1,113,031 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $167,000$167,000
IX-5 Pay of current officers, directors and key staffPrograms $168,601 · Management $25,800 · Fundraising $20,599$215,000
IX-6 Pay of disqualified personsPrograms $170,137 · Management $51,525$221,662
IX-11c Accounting feesPrograms $3,443 · Management $7,599$11,042
IX-11g Other fees for servicesPrograms $200,943 · Management $16,993 · Fundraising $14,495$232,431
IX-12 Advertising and promotionPrograms $16,904$16,904
IX-13 Office expensesPrograms $53,190 · Management $4,602 · Fundraising $17,282$75,074
IX-16 OccupancyPrograms $13,732 · Management $1,434$15,166
IX-17 TravelPrograms $51,465 · Management $819 · Fundraising $5,008$57,292
IX-22 Depreciation, depletion and amortizationPrograms $41 · Management $13,477$13,518
IX-23 InsuranceManagement $8,161$8,161
IX-24 Other expenses (24a–d)Programs $58,747 · Management $5,362 · Fundraising $14,920$79,029
IX-24e All other expensesPrograms $179 · Management $573$752
IX-25 Total functional expensesPrograms $904,382 · Management $136,345 · Fundraising $72,304$1,113,031
Part X · Balance sheet $651,125 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $284,665$101,855
X-3 Pledges and grants receivableStart of year $140,804$352,867
X-4 Accounts receivableStart of year $161,840$16,000
X-8 Inventories for sale or useStart of year $20,152$33,641
X-10c Land, buildings and equipment, netStart of year $55,314$65,967
X-15 Other assetsStart of year $72,466$80,795
X-16 Total assetsStart of year $735,241$651,125
X-17 Accounts payable and accrued expensesStart of year $15,366$15,405
X-19 Deferred revenueStart of year $40,000$40,000
X-25 Other liabilitiesStart of year $502$1,161
X-26 Total liabilitiesStart of year $55,868$56,566
X-27 Net assets without donor restrictionsStart of year $679,373$430,788
X-28 Net assets with donor restrictions$163,771
X-32 Total net assets or fund balancesStart of year $679,373$594,559
X-33 Total liabilities and net assetsStart of year $735,241$651,125
Part XI · Reconciliation of net assets $594,559 net assets at year end
XI-1 Total revenue$1,021,743
XI-2 Total expenses$1,113,031
XI-3 Revenue less expenses−$91,288
XI-4 Net assets at start of year$679,373
XI-5 Net unrealized gains (losses) on investments$5,501
XI-8 Prior period adjustments$973
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$594,559

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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