Over its history, Lawakua has guided hundreds of disadvantaged youth to a more hopeful future. The program uses martial arts to teach confidence, coordination, structure, and discipline to youth, with a focus on at-risk and low-income children. Lawakua also provides educational assistance, such as covering tuition payments to private schools for the at-risk youth participants.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 16 volunteers and 2 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
5 of 5
filings with a surplus
Average surplus $203K a year · 39% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
10 mo
of spending, in cash
Plus $2.1M in investments, Pt X · Ln 11–13
Looks good: 9.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $63K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$8K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$549K
+0.1% vs prior year
Spent
$313K
To programs
74%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$549K
FY2024+0.1%
Tap a bar for its year
Revenue by fiscal year
FY2020$480K
FY2021$519K
FY2022$530K
FY2023$549K
FY2024$549K
Expenses
$313K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$385K
FY2021$337K
FY2022$270K
FY2023$309K
FY2024$313K
Net assets
$2.3M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$1.9M
FY2022$1.9M
FY2023$2.3M
FY2024$2.3M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2015.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $232K Management & general 26% · $81K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation
President and Chairman of the Board
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Brenda Whitmarsh’s $64K as Secretary is at the 54th percentile of top reported officer pay among 1993 $100K–1M youth development 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 · 1 named individual · Part VII

NameFY2021FY2020
Brenda Whitmarsh$64,050$73,794

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 Lawakua Charitable Fund 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 15aNo

Programs and updates

Teaches at-risk youth confidence and discipline through martial arts, offering educational support.

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Provided by the organization

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1 program · $232K · in their own filed words · FY2024
01

Lawakua charitable fund recruits at-risk and low-income children to join its martial arts club. They learn discipline, hard work, self-defense, team collaboration, and respect for others. The organization also uses martial arts to instill confidence, coordination, and structure to guide youth and provide them with educational assistance…

$232Kprogram 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
Total grants receivedfrom 5 funders$63K
See all 5 funders →
Grants paid · 39 grants · $737K · 2020–2024
Unitemized GrantFY2024$97,696
Unitemized GrantFY2024$15,730
Unitemized GrantFY2024$8,350
Unitemized GrantFY2024$1,925
Unitemized GrantFY2024$1,829
Unitemized GrantFY2024$1,283
Unitemized GrantFY2024$1,063
Unitemized GrantFY2024$176
Unitemized GrantFY2023$101,418
Unitemized GrantFY2023$21,650
Unitemized GrantFY2023$10,150
Unitemized GrantFY2023$4,692
Unitemized GrantFY2023$2,186
Unitemized GrantFY2023$1,754
Unitemized GrantFY2023$1,560
Unitemized GrantFY2023$1,415
Unitemized GrantFY2023$1,168
Unitemized GrantFY2022$86,702
See all 39 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$549K
Ln 12
Investment incomeLn 3$367K
Gifts and grantsLn 1h$182K
Other incomeLn 4–11$639
Money outPt IX
$313K
Ln 25
Programscol B$232K
Managementcol C$81K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$2.3M
LiabilitiesLn 26$8K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$182K
Investment incomeLn 3$367K
Other incomeLn 4–11$639
Gains on assetsLn 7$304K
Total revenueLn 12$549K
Assets in detailPt X, end of year
CashLn 1$252K
Cash and savings togetherLn 1–2$252K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$2.3M
LiabilitiesLn 26$8K
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 52
VolunteersI 616
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$396K$252K
InvestmentsLn 11–13$1.9M$2.1M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$2.3M$2.3M
LiabilitiesLn 26$4K$8K
Net assetsLn 32$2.3M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$128K$128K
Other salaries and wagesLn 7$79K$64K$15K
Other employee benefitsLn 9$11K$9K$2K
Payroll taxesLn 10$7K$5K$1K
Accounting feesLn 11c$31K$31K
Investment management feesLn 11f$8K$8K
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$8K$8K
OccupancyLn 16$5K$3K$1K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$22K$22K
Total functional expensesLn 25$313K$232K$81K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $549K$313K$236K$2.3M 990 PDF
FY2023 $549K$309K$240K$2.3M 990 PDF
FY2022 $530K$270K$261K$1.9M 990 PDF
FY2021 $519K$337K$182K$1.9M 990 PDF
FY2020 $480K$385K$95K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $549,491 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $505,950$181,700
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $42,985$367,152
I-11 Other revenuePrior year $0$639
I-12 Total revenuePrior year $548,935$549,491
I-13 Grants and similar amounts paidPrior year $145,993$128,052
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $92,945$96,331
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $70,200$88,922
I-18 Total expensesPrior year $309,138$313,305
I-19 Revenue less expensesPrior year $239,797$236,186
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $549,491 across 6 lines filed
VIII-1f All other contributions, gifts and grants$181,700
VIII-1h Total contributions, gifts and grants$181,700
VIII-3 Investment incomeExcluded from tax $62,941$62,941
VIII-7 Net gain or loss on sales of assetsExcluded from tax $304,211$304,211
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $639$639
VIII-12 Total revenueRelated to mission $639 · Unrelated business $0 · Excluded from tax $367,152$549,491
Part IX · Statement of functional expenses $313,305 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $128,052$128,052
IX-7 Other salaries and wagesPrograms $64,311 · Management $14,649$78,960
IX-9 Other employee benefitsPrograms $8,748 · Management $1,993$10,741
IX-10 Payroll taxesPrograms $5,400 · Management $1,230$6,630
IX-11c Accounting feesManagement $31,356$31,356
IX-11f Investment management feesManagement $7,791$7,791
IX-11g Other fees for servicesManagement $5,813$5,813
IX-12 Advertising and promotionManagement $7,452$7,452
IX-13 Office expensesManagement $8,030$8,030
IX-16 OccupancyPrograms $3,499 · Management $1,200$4,699
IX-23 InsuranceManagement $1,756$1,756
IX-24 Other expenses (24a–d)Programs $22,025$22,025
IX-25 Total functional expensesPrograms $232,035 · Management $81,270 · Fundraising $0$313,305
Part X · Balance sheet $2,345,424 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $395,890$252,498
X-3 Pledges and grants receivableStart of year $7,000$2,500
X-9 Prepaid expenses and deferred chargesStart of year $2,798$5,578
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $1,871,249$2,084,848
X-16 Total assetsStart of year $2,276,937$2,345,424
X-17 Accounts payable and accrued expensesStart of year $4,464$7,523
X-26 Total liabilitiesStart of year $4,464$7,523
X-27 Net assets without donor restrictionsStart of year $1,966,760$2,132,567
X-28 Net assets with donor restrictionsStart of year $305,713$205,334
X-32 Total net assets or fund balancesStart of year $2,272,473$2,337,901
X-33 Total liabilities and net assetsStart of year $2,276,937$2,345,424
Part XI · Reconciliation of net assets $2,337,901 net assets at year end
XI-1 Total revenue$549,491
XI-2 Total expenses$313,305
XI-3 Revenue less expenses$236,186
XI-4 Net assets at start of year$2,272,473
XI-5 Net unrealized gains (losses) on investments−$170,758
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,337,901

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

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