Kaha Kukahi EIN 86-2284734 Form 990 (PDF) Claim this org

Kaha Kukahi

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Teaches children ocean sports, stewardship, and a healthy relationship with the sea and land. For fiscal year 2024 it reported $600K in revenue, $212K in expenses, and $546K in net assets.Pt I

Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Lahaina, HI
Filings
4 on file (2021–2024)
Revenue
$600KFY2024
Expenses
$212K
Net assets
$546K
People
3
Filings
4
Updates
0
More identity details & actions ⌄
EIN  86-2284734 Public charity (501(c)(3)) Lahaina, HI
Form 990 (PDF)
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Size
$100K–1M
What they do
Teaches children ocean sports, stewardship, and a healthy relationship with the sea and land.
Leadership
Zane Schweitzer · President · $68K
Money in and out
$600K revenue, $212K expenses
Bottom line
80% program efficiency
Where the money goes · FY2024
Total revenue
$600K
Pt VIII · Ln 12
Total expenses
$212K
Pt IX · Ln 25
Net assets
$546K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $388K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.19 Fundraising $0.02
Program efficiency
80%
of spending reaches programs▼ -14% vs prior filing year
Operating runway
30.3mo
months of highly liquid reserves at operating expense rate▲ +106% vs prior filing year
Surplus margin
+65%
revenue over expenses, this year▲ +18% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$600K
FY2024▲ +113%
Expenses
$212K
FY2024▲ +67%
Total assets
$554K
FY2024▲ +252%
Total liabilities
$9K
FY2024
Total revenue
$600K
Pt VIII · Ln 12
Total expenses
$212K
Pt IX · Ln 25
Net assets
$546K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$388K
Total assetsPt X · Ln 16$554K
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CKaha Kukahi
EINHdr · item D86-2284734
Principal addressHdr · item CLahaina, HI
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N67)
Ruling yearIRS BMFOct 2021

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$67,781Pt VII · Sec A
$2,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Zane Schweitzer’s $68K as President is at the 76th percentile of top reported officer pay among 1018 $100K–1M recreation & sports 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 · 2 named individuals · Part VII

NameFY2024FY2023
Zane Schweitzer$67,781
Shawneen Schweitzer$2,000$5,500

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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Mission & Programs · Part III

Where the work happens

2 program services account for $169K of program spending, described in the organization's own filed words · FY2024.
01

Kahakukahi Foundation Program Summary

* Total Events : 52 FREE Community events / programs* Average Attendance each week was 50 children per event* Total Reach. Beyond 3,000 children and community members served* 2024 First Responder & Miliitary Honolua Surf Classic - 119 First Responders Participated with their family and friends presentKahakukahi Ocean Academy launched…

$149Kprogram expense
02

After the devastating wildfires that destroyed so many houses on Maui, we started a GoFundMe specifically to assist Lahaina families in dire financial need. As we hosted our events, we heard the tragic stories that many of our Kahakukahi participants and volunteers suffered.

$20Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$600K
Investment income$26
Total revenueLn 12$600K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.19 Fundraising $0.02
Program services80%$169K
Management & general19%$39K
Fundraising2%$4K
Total functional expensesLn 25$212K

Balance Sheet

Part X · end of year
CashLn 1$454K
Total assetsLn 16$554K
Total liabilitiesLn 26$9K
Total net assetsLn 32$546K
Months of cash on handcomputed25.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $454K · Operating expenses (Pt IX) $212K · Less non-cash grants $32K · Cash operating expenses/yr $180K
30.3 months
Where the money goes
Program services
Program services $169K · Total expenses $212K
80%
Management & General
Management & general $39K · Total expenses $212K
19%
Fundraising
Fundraising $4K · Total expenses $212K
2%
Cost to raise $1
Fundraising expense (2-yr avg) $2K · Solicited contributions (2-yr avg) $440K
$0.00 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $600K · Total revenue $600K
100%
Government reliance
Government grants — · Total revenue $600K
Earned-income share
Program service revenue $0 · Total revenue $600K
0%
Investment reliance
Investment income $26 · Total revenue $600K
<0.01%
Program self-sufficiency
Program service revenue $0 · Total expenses $212K
0%
Growth & trend
Revenue growth (YoY)
This year $600K · Prior year $281K
+113%
Net-asset trend (YoY)
End of year $546K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $600K · Expenses $212K
+65%
Liabilities-to-Assets
Total liabilities — · Total assets $554K
Net-asset ratio
Net assets $546K · Total assets $554K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $554K
0%
People & payroll
Highest Reported Total Compensation
Individual Zane Schweitzer · Reported title President · Highest reported compensation $68K · Total expenses $212K
32%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $77K · Total expenses $212K
36%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 19%
Fundraising cost ratio 0.6%
Revenue growth 113%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 5%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$20K
Grants paid · 2 grants · $64K · 2023–2023
Unitemized GrantFY2023$31,850
Unitemized GrantFY2023$31,850

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$600K revenue · viewing · ⤓ 990 PDF
FY2023$281K revenue · ⤓ 990 PDF
FY2022$200 revenue · ⤓ 990 PDF
FY2021$3K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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