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Kukio Hoomana Fund

Tax-deductible

Kailua Kona, HI501(c)(3)Foundations & GrantmakersEIN 88-4071920Revenue $2.0M in FY2024

On file with the IRSkukio.com/kukio-hoomana-fund.htmlPo Box 5380, 96745-5380 · Kailua Kona, HITax-exempt since Mar 2023Publicly supported charity — 170(b)(1)(A)(vi)

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We envision a future where our investments are a catalyst for meaningful change in local organizations and our staff's families, fostering a thriving resilient hawai'I island community.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 11 volunteers.
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
2 of 2
filings with a surplus
Average surplus $1.1M a year · 69% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$101K
to officers and key staff · 14% of spending
Top officer’s pay lower than 69% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
38 mo
of spending, in cash
Looks good: 37.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$13K
0.6% of total assets
Looks good: liabilities are 1% 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
$2.0M
+57% vs prior year
Spent
$719K
To programs
85%
Net assets
$2.2M
By yearFY2023–FY2024
Revenue
$2.0M
FY2024▲ +57%
Tap a bar for its year
Revenue by fiscal year
FY2023$1.3M
FY2024$2.0M
Expenses
$719K
FY2024▲ +145%
Tap a bar for its year
Expenses by fiscal year
FY2023$293K
FY2024$719K
Net assets
$2.2M
FY2024▲ +131%
Tap a bar for its year
Net assets by fiscal year
FY2023$971K
FY2024$2.2M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2023.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $613K Management & general 4% · $29K Fundraising 11% · $78K

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

7 people listed on the 990; $101K paid to officers and key staff.

Part VII, Section A · reportable compensation
Sonnaly Lee
Philanthropy Manager
$100,964Pt VII · Sec A
Robert Dean
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Fred Uytengsu
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Spencer K Wong
Chief Financial Officer
$0Pt VII · Sec A
$0Pt VII · Sec A

Sonnaly Lee’s $101K as Philanthropy Manager is at the 31st percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking 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.

See Kukio Hoomana Fund 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 15aYes

Programs and updates

Invests in local groups and families to build a thriving, resilient Hawai'i Island community.

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Provided by the organization

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2 programs · $613K · in their own filed words · FY2024
01

Community

For 2024, there were 19 community awards. Community also represents labor-related costs, calculated based on the time allocation percentages provided for each pay period. These expenses are directly tied to staff hours spent on community-related activities and programs.

$313Kprogram expense
02

Staff

For 2024, there were 6 awards for preschool, 20 awards for primary school, 21 awards for secondary school, and 3 awards for educational tech assistance

$299Kprogram 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 · FY2025
Whitefish Community Foundation INCFY2025$10K
Total grants receivedfrom 1 funder$10K
Grants paid · 10 grants · $788K · 2023–2024
Unitemized GrantFY2024$274,500
Unitemized GrantFY2024$187,855
Unitemized GrantFY2024$57,176
Unitemized GrantFY2024$45,969
Unitemized GrantFY2024$2,899
Unitemized GrantFY2023$120,691
Unitemized GrantFY2023$52,118
Unitemized GrantFY2023$26,886
Unitemized GrantFY2023$12,436
Unitemized GrantFY2023$7,683

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.0M
Ln 12
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$57K
Money outPt IX
$719K
Ln 25
Programscol B$613K
Managementcol C$29K
Fundraisingcol D$78K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$2.3M
LiabilitiesLn 26$13K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$57K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$464K
SavingsLn 2$1.8M
Cash and savings togetherLn 1–2$2.3M
Total assetsLn 16$2.3M
LiabilitiesLn 26$13K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 611
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$1.0M$2.3M
Total assetsLn 16$1.0M$2.3M
LiabilitiesLn 26$53K$13K
Net assetsLn 32$971K$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$568K$568K
Pay of current officers, directors and key staffLn 5$106K$38K$18K$50K
Other employee benefitsLn 9$2K$802$384$1K
Payroll taxesLn 10$8K$3K$1K$4K
Legal feesLn 11b$5K$816$4K
Accounting feesLn 11c$2K$162$2K$222
Advertising and promotionLn 12$24K$575$1K$22K
Office expensesLn 13$4K$2K$2K$44
Conferences, conventions and meetingsLn 19$65$65
Other expenses (24a–d)Ln 24$208$208
Total functional expensesLn 25$719K$613K$29K$78K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.0M$719K$1.3M$2.2M 990 PDF
FY2023 $1.3M$293K$971K$971K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,986,626 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,257,562$1,929,437
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $5,898$57,189
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,263,460$1,986,626
I-13 Grants and similar amounts paidPrior year $219,814$568,399
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $24,019$116,071
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $49,004$34,241
I-18 Total expensesPrior year $292,837$718,711
I-19 Revenue less expensesPrior year $970,623$1,267,915
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,986,626 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,929,437
VIII-1h Total contributions, gifts and grants$1,929,437
VIII-3 Investment incomeExcluded from tax $57,189$57,189
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $57,189$1,986,626
Part IX · Statement of functional expenses $718,711 across 10 lines filed
IX-2 Grants to domestic individualsPrograms $568,399$568,399
IX-5 Pay of current officers, directors and key staffPrograms $37,513 · Management $17,981 · Fundraising $50,474$105,968
IX-9 Other employee benefitsPrograms $802 · Management $384 · Fundraising $1,099$2,285
IX-10 Payroll taxesPrograms $2,707 · Management $1,328 · Fundraising $3,783$7,818
IX-11b Legal feesPrograms $816 · Management $3,960$4,776
IX-11c Accounting feesPrograms $162 · Management $1,573 · Fundraising $222$1,957
IX-12 Advertising and promotionPrograms $575 · Management $1,154 · Fundraising $21,935$23,664
IX-13 Office expensesPrograms $1,577 · Management $1,950 · Fundraising $44$3,571
IX-19 Conferences, conventions and meetingsFundraising $65$65
IX-24 Other expenses (24a–d)Management $208$208
IX-25 Total functional expensesPrograms $612,551 · Management $28,538 · Fundraising $77,622$718,711
Part X · Balance sheet $2,251,990 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $265,925$463,623
X-2 Savings and temporary cash investmentsStart of year $757,400$1,788,367
X-16 Total assetsStart of year $1,023,325$2,251,990
X-17 Accounts payable and accrued expensesStart of year $21,164$13,452
X-19 Deferred revenueStart of year $31,538$0
X-26 Total liabilitiesStart of year $52,702$13,452
X-27 Net assets without donor restrictionsStart of year $264,437$1,437,122
X-28 Net assets with donor restrictionsStart of year $706,186$801,416
X-32 Total net assets or fund balancesStart of year $970,623$2,238,538
X-33 Total liabilities and net assetsStart of year $1,023,325$2,251,990
Part XI · Reconciliation of net assets $2,238,538 net assets at year end
XI-1 Total revenue$1,986,626
XI-2 Total expenses$718,711
XI-3 Revenue less expenses$1,267,915
XI-4 Net assets at start of year$970,623
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,238,538

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

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