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Ke Kai Ala Foundation FY2024 filing

Tax-deductible

Kailua Kona, HI501(c)(3)Arts & Culture EIN 81-2738422Revenue $221K in FY2024

On file with the IRSkonabrewersfestival.com74-5617 Pawai Pl Ste 207, 96740-3125 · Kailua Kona, HITax-exempt since Feb 2017Publicly supported charity — 170(b)(1)(A)(vi)

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The Kona Brewers Festival is a potent blend of craft beer, Hawaiian culture and charitable support. This beloved event brings beer enthusiasts and the community together while raising money for impactful causes focusing on conservation, education and cultural preservation in Kona

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $887 a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$221K
+7% vs prior year
Spent
$228K
To programs
99%
Net assets
$22K
By yearFY2020–FY2025
Revenue
$221K
FY2024▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$238K
FY2021$114K
FY2022$138K
FY2023$206K
FY2024$221K
FY2025$221K
Expenses
$228K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$215K
FY2021$141K
FY2022Not on file
FY2023$220K
FY2024$228K
FY2025$202K
Net assets
$22K
FY2024▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2020$59K
FY2021$31K
FY2022$39K
FY2023$25K
FY2024$22K
FY2025$42K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2017.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $225K Management & general 1% · $3K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Manu Powers
Director
$0Pt VII · Sec A
Cameron Healy
President
$0Pt VII · Sec A
Kate Jacobson
Secretarytreasurer
$0Pt VII · Sec A
See Ke Kai Ala Foundation 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

Celebrates craft beer and Hawaiian culture, raising funds for local conservation and education.

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Provided by the organization

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1 program · $225K · in their own filed words · FY2024
01

The 29th Annual Kona Brewers Festival is a community celebration and raises funds to provide grants to local non-profits. For 2024, the organization donated $45,300 to local charities.

$225Kprogram 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 · FY2022
Hawaii Visitors and Convention BureauFY2022$30K
Total grants receivedfrom 1 funder$30K
Grants paid · 15 grants · $219K · 2020–2025
Individual RecipientFY2025$38,048
Innovations Public Charter School FoundationHI · FY2025$6,500
Humanity HaleHI · FY2025$6,000
Ke Kai OlaFY2025$6,000
Acf Kona Kohala Chefs Charitable Educational FundHI · FY2025$6,000
Ahuena HeiauFY2025$5,000
Big Island MediationHI · FY2025$5,000
Kona Choral Society INCHI · FY2025$5,000
16 Various Notforprofits Under 5kFY2024$40,300
Innovations Public Charter School FoundationHI · FY2024$5,000
Various Under 5kFY2023$40,800
Innovations Public Charter School FoundationHI · FY2023$5,000
The Food Basket INCHI · FY2021$38,950
Innovations Public Charter School FoundationHI · FY2020$6,000
Acf Kona Kohala Chefs Charitable Educational FundHI · FY2020$5,400

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$221K
Ln 12
Fees for servicesLn 2g$190K
Gifts and grantsLn 1h$31K
Money outPt IX
$228K
Ln 25
Programscol B$225K
Managementcol C$3K
Owns and owesPt X
$22K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$22K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$31K
Fees for servicesLn 2g$190K
Total revenueLn 12$221K
Assets in detailPt X, end of year
CashLn 1$22K
Cash and savings togetherLn 1–2$22K
Total assetsLn 16$22K
LiabilitiesLn 26$0
Net assetsLn 32$22K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6250
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$25K$22K
Total assetsLn 16$25K$22K
LiabilitiesLn 26$0$0
Net assetsLn 32$25K$22K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$45K$45K
Management feesLn 11a$47K$47K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$16K$16K
Office expensesLn 13$1K$1K
TravelLn 17$603$603
Conferences, conventions and meetingsLn 19$22K$22K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$92K$92K
Total functional expensesLn 25$228K$225K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $221K$202K$20K$42K 990 PDF
FY2024 Viewing $221K$228K−$7K$22K 990 PDF
FY2023 $206K$220K−$14K$25K 990 PDF
FY2022 $138K$39K 990 PDF
FY2021 $114K$141K−$28K$31K 990 PDF
FY2020 $238K$215K$23K$59K 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 $221,294 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $65,957$31,201
I-9 Program service revenuePrior year $140,512$190,093
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $206,469$221,294
I-13 Grants and similar amounts paidPrior year $45,800$45,300
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $174,177$182,504
I-18 Total expensesPrior year $219,977$227,804
I-19 Revenue less expensesPrior year −$13,508−$6,510
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $221,294 across 5 lines filed
VIII-1f All other contributions, gifts and grants$31,201
VIII-1h Total contributions, gifts and grants$31,201
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $190,093$190,093
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $190,093 · Unrelated business $0 · Excluded from tax $0$221,294
Part IX · Statement of functional expenses $227,804 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $45,300$45,300
IX-11a Management feesPrograms $46,797$46,797
IX-11c Accounting feesManagement $1,766$1,766
IX-12 Advertising and promotionPrograms $15,879$15,879
IX-13 Office expensesManagement $1,291$1,291
IX-17 TravelPrograms $603$603
IX-19 Conferences, conventions and meetingsPrograms $21,822$21,822
IX-23 InsurancePrograms $2,230$2,230
IX-24 Other expenses (24a–d)Programs $92,116$92,116
IX-25 Total functional expensesPrograms $224,747 · Management $3,057 · Fundraising $0$227,804
Part X · Balance sheet $21,989 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $25,442$21,989
X-16 Total assetsStart of year $25,442$21,989
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $25,442$21,990
X-32 Total net assets or fund balancesStart of year $25,442$21,990
X-33 Total liabilities and net assetsStart of year $25,442$21,990
Part XI · Reconciliation of net assets $21,989 net assets at year end
XI-1 Total revenue$221,294
XI-2 Total expenses$227,804
XI-3 Revenue less expenses−$6,510
XI-4 Net assets at start of year$25,442
XI-8 Prior period adjustments$3,058
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$21,989

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

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