Nanakuli Community Development LLC

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Providing financial counseling, facility planning and Development, and other services to businesses located in, or residents of, the Nanakuli neighborhood - a low-income Community, creating jobs and improving the lives of residents in the low-income Community.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1036020) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $95K a year · 18% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
11.2 mo
of spending, in cash
11.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13.3M
96% of total assets
Liabilities are 96% of assets.
Pt X · Ln 26
Independent board members
1
of 1 voting members
1 of 1 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$746K
-0.01% vs prior year
Spent
$603K
To programs
99%
Net assets
$571K
By yearFY2020–FY2025
Revenue
$746K
FY2025-0.01%
Tap a bar for its year
Revenue by fiscal year
FY2020$0
FY2021$687K
FY2022$331K
FY2023$746K
FY2024$746K
FY2025$746K
Expenses
$603K
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$25K
FY2021$231K
FY2022$591K
FY2023$612K
FY2024$622K
FY2025$603K
Net assets
$571K
FY2025▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2020−$25K
FY2021$430K
FY2022$170K
FY2023$304K
FY2024$442K
FY2025$571K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2019.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $603K Management & general 0% · $396

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President & CEO
$0Pt VII · Sec A
Executive Vice President
$0Pt VII · Sec A
Chief Financial Officer
$0Pt VII · Sec A
See Nanakuli Community Development LLC executive salaries →

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

Offers financial advice and facility planning to the Nanakuli community.

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1 program · $603K · in their own filed words · FY2024
01

Nanakuli community development (NCD) has taken out a mortage loan from a qualified community development entity (a "cde" as defined in the code) under the federal new markets tax credit authority and used the loan proceeds to develop and construct a "federally qualified health center" under section 330 of the public health services act…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1036020) · Dispute this line
$603Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$746K
Ln 12
Fees for servicesLn 2g$746K
Money outPt IX
$603K
Ln 25
Programscol B$603K
Managementcol C$396
Owns and owesPt X
$571K
net assets · Ln 32
Cash and savingsLn 1–2$560K
Total assetsLn 16$13.8M
LiabilitiesLn 26$13.3M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$746K
Total revenueLn 12$746K
Assets in detailPt X, end of year
CashLn 1$560K
Cash and savings togetherLn 1–2$560K
Accounts receivableLn 4$1.2M
Land, buildings, equipmentLn 10c$11.6M
Other assetsLn 15$390K
Total assetsLn 16$13.8M
LiabilitiesLn 26$13.3M
Net assetsLn 32$571K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$525K$560K
Land, buildings, equipmentLn 10c$12.0M$11.6M
Total assetsLn 16$13.8M$13.8M
LiabilitiesLn 26$13.3M$13.3M
Net assetsLn 32$442K$571K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$396$396
OccupancyLn 16$133K$133K
InterestLn 20$137K$137K
Depreciation, depletion and amortizationLn 22$310K$310K
Other expenses (24a–d)Ln 24$23K$23K
Total functional expensesLn 25$603K$603K$396$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 15, 2026 $746K$603K$143K$571K 990 PDF
FY2024Filed with the IRS May 14, 2025 $746K$622K$124K$442K 990 PDF
FY2023Filed with the IRS Apr 17, 2024 $746K$612K$134K$304K 990 PDF
FY2022Filed with the IRS Apr 19, 2023 $331K$591K−$261K$170K 990 PDF
FY2021Filed with the IRS Apr 18, 2022 $687K$231K$456K$430K 990 PDF
FY2020Filed with the IRS May 16, 2021 $0$25K−$25K−$25K 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments J · Pay O · Explanations R · Related orgs
See the full FY2025 990
Part I · Summary $746,176 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $746,176$746,176
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $93$0
I-12 Total revenuePrior year $746,269$746,176
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $621,787$603,003
I-18 Total expensesPrior year $621,787$603,003
I-19 Revenue less expensesPrior year $124,482$143,173
Part VI · Governance 1 of 1 board members independent, 1 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members1
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 $746,176 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $746,176$746,176
VIII-12 Total revenueRelated to mission $746,176 · Unrelated business $0 · Excluded from tax $0$746,176
Part IX · Statement of functional expenses $603,003 across 5 lines filed
IX-11c Accounting feesManagement $396$396
IX-16 OccupancyPrograms $133,292$133,292
IX-20 InterestPrograms $136,690$136,690
IX-22 Depreciation, depletion and amortizationPrograms $309,785$309,785
IX-24 Other expenses (24a–d)Programs $22,840$22,840
IX-25 Total functional expensesPrograms $602,607 · Management $396 · Fundraising $0$603,003
Part X · Balance sheet $13,843,849 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $524,860$560,376
X-4 Accounts receivableStart of year $831,198$1,246,797
X-10c Land, buildings and equipment, netStart of year $12,009,477$11,647,033
X-15 Other assetsStart of year $412,150$389,643
X-16 Total assetsStart of year $13,791,685$13,843,849
X-23 Secured mortgages and notes payableStart of year $10,524,492$10,515,000
X-25 Other liabilitiesStart of year $2,816,610$2,757,493
X-26 Total liabilitiesStart of year $13,349,502$13,272,493
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $442,183$571,356
X-32 Total net assets or fund balancesStart of year $442,183$571,356
X-33 Total liabilities and net assetsStart of year $13,791,685$13,843,849
Part XI · Reconciliation of net assets $571,356 net assets at year end
XI-1 Total revenue$746,176
XI-2 Total expenses$603,003
XI-3 Revenue less expenses$143,173
XI-4 Net assets at start of year$442,183
XI-8 Prior period adjustments−$14,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$571,356

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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