Kuleana Coral Reefs

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See attached schedule o

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 20 volunteers and 10 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 3
filings with a surplus
Average surplus $173K a year · 21% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $22K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$147K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+25% vs prior year
Spent
$1.1M
To programs
71%
Net assets
$539K
By yearFY2020–FY2024
Revenue
$1.2M
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$13K
FY2021$61K
FY2022$233K
FY2023$993K
FY2024$1.2M
Expenses
$1.1M
FY2024▲ +53%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$213K
FY2023$688K
FY2024$1.1M
Net assets
$539K
FY2024▲ +57%
Tap a bar for its year
Net assets by fiscal year
FY2020$2K
FY2021$12K
FY2022$39K
FY2023$344K
FY2024$539K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2020.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $751K Management & general 29% · $301K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Director
$73,558Pt VII · Sec A
Presidentdirector of Science
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasure
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022
Alexander P Garcia$73,558$70,105$17,398
Daniel Demartini—$61,154$18,008
Kapono Kaluhiokalani——$1,567

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 Kuleana Coral Reefs 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 15aYes

Programs and updates

Kuleana Coral Reefs is a nonprofit based in Kapolei, HI.

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3 programs · $679K · in their own filed words · FY2024
01

Assisted malama maunalua with direct coral restoration and outreach projects in maunalua bay, oahu, hawaii and site and partnership scouting on maui. Monies used for staff payroll, program equipment purchase, program supplies, support fees - insurance and fuel, partner contractural services and travel costs.

$297Kprogram expense
02

Other grants expenditures.

$240Kprogram expense
03

Training of eight students including open water, rescue diving certifications, first AID/AED/CPR certifications, and coral restoration TRAINING/ACTIVITIES. Monies used for staff payroll, student stipends, scuba and program equipment, support fees - insurance and fuel, and partner contractural services.

$142Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$22K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$1.2M
Money outPt IX
$1.1M
Ln 25
Programscol B$751K
Managementcol C$301K
Owns and owesPt X
$539K
net assets · Ln 32
Cash and savingsLn 1–2$392K
Total assetsLn 16$686K
LiabilitiesLn 26$147K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$555K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$392K
Cash and savings togetherLn 1–2$392K
Land, buildings, equipmentLn 10c$178K
Total assetsLn 16$686K
LiabilitiesLn 26$147K
Net assetsLn 32$539K
OperationsPt I, VI
EmployeesI 510
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$12K$392K
Land, buildings, equipmentLn 10c$178K$178K
Total assetsLn 16$440K$686K
LiabilitiesLn 26$96K$147K
Net assetsLn 32$344K$539K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$77K$77K
Other salaries and wagesLn 7$380K$380K
Other employee benefitsLn 9$35K$10K$25K
Payroll taxesLn 10$37K$10K$27K
Legal feesLn 11b$245$245
Accounting feesLn 11c$59K$14K$45K
Advertising and promotionLn 12$24K$24K
OccupancyLn 16$121K$97K$24K
TravelLn 17$10K$10K
Depreciation, depletion and amortizationLn 22$36K$36K
InsuranceLn 23$85K$68K$17K
Other expenses (24a–d)Ln 24$50K$45K$4K
All other expensesLn 24e$138K$92K$46K
Total functional expensesLn 25$1.1M$751K$301K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Aug 26, 2025 $1.2M$1.1M$195K$539K 990 PDF
FY2023Filed with the IRS Oct 7, 2024 $993K$688K$305K$344K 990 PDF
FY2022Filed with the IRS Nov 9, 2023 $233K$213K$20K$39K 990 PDF
FY2021Filed with the IRS Jun 10, 2022 $61K$12K 990 PDF
FY2020Filed with the IRS Sep 7, 2021 $13K$2K 990 PDF

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 $1,246,015 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $993,036$1,246,015
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $993,036$1,246,015
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $311,403$529,170
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $376,700$522,255
I-18 Total expensesPrior year $688,103$1,051,425
I-19 Revenue less expensesPrior year $304,933$194,590
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,246,015 across 5 lines filed
VIII-1e Government grants$555,229
VIII-1f All other contributions, gifts and grants$690,786
VIII-1h Total contributions, gifts and grants$1,246,015
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,246,015
Part IX · Statement of functional expenses $1,051,425 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $77,458$77,458
IX-7 Other salaries and wagesPrograms $379,985$379,985
IX-9 Other employee benefitsPrograms $9,599 · Management $24,908$34,507
IX-10 Payroll taxesPrograms $10,354 · Management $26,866$37,220
IX-11b Legal feesManagement $245$245
IX-11c Accounting feesPrograms $14,002 · Management $44,635$58,637
IX-12 Advertising and promotionPrograms $23,603$23,603
IX-16 OccupancyPrograms $96,940 · Management $24,235$121,175
IX-17 TravelPrograms $10,255$10,255
IX-22 Depreciation, depletion and amortizationManagement $35,911$35,911
IX-23 InsurancePrograms $68,238 · Management $16,705$84,943
IX-24 Other expenses (24a–d)Programs $45,475 · Management $4,071$49,546
IX-24e All other expensesPrograms $92,307 · Management $45,633$137,940
IX-25 Total functional expensesPrograms $750,758 · Management $300,667 · Fundraising $0$1,051,425
Part X · Balance sheet $685,738 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $11,996$391,831
X-3 Pledges and grants receivableStart of year $219,958$75,411
X-9 Prepaid expenses and deferred chargesStart of year $30,208$40,532
X-10c Land, buildings and equipment, netStart of year $177,875$177,964
X-16 Total assetsStart of year $440,037$685,738
X-17 Accounts payable and accrued expensesStart of year $3,431$33,492
X-19 Deferred revenueStart of year $92,685$113,735
X-26 Total liabilitiesStart of year $96,116$147,227
X-32 Total net assets or fund balancesStart of year $343,921$538,511
X-33 Total liabilities and net assetsStart of year $440,037$685,738
Part XI · Reconciliation of net assets $538,511 net assets at year end
XI-1 Total revenue$1,246,015
XI-2 Total expenses$1,051,425
XI-3 Revenue less expenses$194,590
XI-4 Net assets at start of year$343,921
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$538,511

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

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