Kahuli Leo le'a supports the education, preservation, composition and the presentation of mele hawai'I (hawaiian songs) and other cultural practices.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$235K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
2 of 4
filings with a surplus
Average surplus $71K a year · 7% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$235K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $117K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$25K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+81% vs prior year
Spent
$980K
To programs
86%
Net assets
$400K
By yearFY2020–FY2024
Revenue
$1.3M
FY2023▲ +81%
Tap a bar for its year
Revenue by fiscal year
FY2020$136K
FY2021$426K
FY2022$741K
FY2023$1.3M
FY2024$1.3M
Expenses
$980K
FY2023▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$443K
FY2022$677K
FY2023$980K
FY2024$1.5M
Net assets
$400K
FY2023▲ +887%
Tap a bar for its year
Net assets by fiscal year
FY2020$20K
FY2021$3K
FY2022$41K
FY2023$400K
FY2024$276K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2019.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $839K Management & general 14% · $141K Fundraising 0% · $72

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

6 people listed on the 990; $235K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$118,471Pt VII · Sec A
Chief Operating Officer
$116,135Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Zachary Lum’s $128K as Executive Director is at the 53rd percentile of top reported officer pay among 3924 $1–10M arts & culture 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022
Zachary Lum$127,800$118,471$116,865
Gauhar Tyulemiss—$116,135—
Holeka Inaba——$1,559

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.

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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

Promotes Hawaiian songs and cultural practices through education and preservation.

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Provided by the organization

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2 programs · $273K · in their own filed words · FY2023
01

KLL focuses on the socio-economic well-being of mele practitioners by increasing their earning potential through 1) accessing royalty streams through their existing catalog of recordings 2) expanding their catalog of recordings with new mele across traditional and new genres, and 3) increasing the visibility of mele performers within the…

$165Kprogram expense
02

Kahuli leo le'a produces the may day concert. The in-person concert features performances of mele, hula, and mo'olelo that do not only serve to entertain, but to educate about the community, natural resources, and hawaiian culture. $60,000 hawaiian airlines and various sponsorships.

$108Kprogram 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 1 funder$117K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$202K
Money outPt IX
$980K
Ln 25
Programscol B$839K
Managementcol C$141K
Fundraisingcol D$72
Owns and owesPt X
$400K
net assets · Ln 32
Cash and savingsLn 1–2$425K
Total assetsLn 16$425K
LiabilitiesLn 26$25K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$498K
Fees for servicesLn 2g$202K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$425K
Cash and savings togetherLn 1–2$425K
Other assetsLn 15$0
Total assetsLn 16$425K
LiabilitiesLn 26$25K
Net assetsLn 32$400K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$68K$425K
Total assetsLn 16$88K$425K
LiabilitiesLn 26$48K$25K
Net assetsLn 32$41K$400K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$240K$178K$63K
Other salaries and wagesLn 7$103K$83K$19K$60
Other employee benefitsLn 9$60K$46K$14K$11
Legal feesLn 11b$9K$2K$7K
Accounting feesLn 11c$20K$20K
Other fees for servicesLn 11g$489K$485K$4K$1
Office expensesLn 13$13K$6K$7K
Information technologyLn 14$20K$20K$13
OccupancyLn 16$300$300
TravelLn 17$14K$14K$146
InsuranceLn 23$7K$1K$6K
Other expenses (24a–d)Ln 24$4K$4K$629
All other expensesLn 24e$454$75$379
Total functional expensesLn 25$980K$839K$141K$72

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.5M−$124K$276K 990 PDF
FY2023 Viewing $1.3M$980K$361K$400K 990 PDF
FY2022 $741K$677K$63K$41K 990 PDF
FY2021 $426K$443K−$17K$3K 990 PDF
FY2020 $136K$20K 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 FY2023 990 (6 parts)
Part I · Summary $1,340,722 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $620,426$1,139,167
I-9 Program service revenuePrior year $120,344$201,555
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $740,770$1,340,722
I-13 Grants and similar amounts paidPrior year $1,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $225,658$403,094
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $450,757$576,984
I-18 Total expensesPrior year $677,415$980,078
I-19 Revenue less expensesPrior year $63,355$360,644
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,340,722 across 5 lines filed
VIII-1e Government grants$497,556
VIII-1f All other contributions, gifts and grants$641,611
VIII-1h Total contributions, gifts and grants$1,139,167
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $201,555$201,555
VIII-12 Total revenueRelated to mission $201,555 · Unrelated business $0 · Excluded from tax $0$1,340,722
Part IX · Statement of functional expenses $980,078 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $177,517 · Management $62,673$240,190
IX-7 Other salaries and wagesPrograms $83,469 · Management $19,289 · Fundraising $60$102,818
IX-9 Other employee benefitsPrograms $45,924 · Management $14,151 · Fundraising $11$60,086
IX-11b Legal feesPrograms $2,080 · Management $6,743$8,823
IX-11c Accounting feesManagement $19,521$19,521
IX-11g Other fees for servicesPrograms $484,903 · Management $4,419 · Fundraising $1$489,323
IX-13 Office expensesPrograms $6,051 · Management $6,718$12,769
IX-14 Information technologyPrograms $20,013 · Management $13$20,026
IX-16 OccupancyPrograms $300$300
IX-17 TravelPrograms $14,040 · Management $146$14,186
IX-23 InsurancePrograms $1,011 · Management $6,406$7,417
IX-24 Other expenses (24a–d)Programs $3,536 · Management $629$4,165
IX-24e All other expensesPrograms $75 · Management $379$454
IX-25 Total functional expensesPrograms $838,919 · Management $141,087 · Fundraising $72$980,078
Part X · Balance sheet $424,634 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $68,055$424,634
X-15 Other assetsStart of year $20,000$0
X-16 Total assetsStart of year $88,055$424,634
X-17 Accounts payable and accrued expensesStart of year $47,549$24,687
X-26 Total liabilitiesStart of year $47,549$24,687
X-27 Net assets without donor restrictionsStart of year $40,506$399,947
X-32 Total net assets or fund balancesStart of year $40,506$399,947
X-33 Total liabilities and net assetsStart of year $88,055$424,634
Part XI · Reconciliation of net assets $399,947 net assets at year end
XI-1 Total revenue$1,340,722
XI-2 Total expenses$980,078
XI-3 Revenue less expenses$360,644
XI-4 Net assets at start of year$40,506
XI-8 Prior period adjustments−$1,203
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$399,947

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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