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Kua O Kanaueue

  • Kealakekua, HI
  • Tax-exempt since Jan. 2012
  • EIN: 51-0606064

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Nonmonetary Support N.E.C. (NTEE)

Donations to this organization are tax deductible.

Details

An independent audit commissioned by this organization for the fiscal year ending June 2022 identified:

Going concern flag
Audit identified substantial doubt about this organization’s ability to meet its financial obligations and continue operating for the foreseeable future.
Material noncompliance
Audit identified a failure to follow requirements established by law, regulations, contract or grant agreements.
Material weakness in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency could lead to failure to prevent or correct noncompliance with requirements.
Significant deficiency in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency is less severe than a material weakness but warrants attention from management.

Summary charts: organization finances over time

Revenue
$298k (2022)

Expenses
$257k (2022)

Total Assets
$4.43M (2022)

Total Liabilities
$2.75M (2022)

Source: Form 990 tax filings from 2012 to 2022

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$298,427
Expenses
$256,920
Net Income
$41,507
Net Assets
$1,687,546
Notable Sources of Revenue Percent of Total Revenue
Contributions $249,585
83.6%
Program Services $48,842
16.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $4,433,373
Total Liabilities $2,745,827
Net Assets $1,687,546
Compensation
Key Employees and Officers Compensation Related Other
Michael Kramer (President) $0 $0 $0
Michael Keala Ching (Secretary) $0 $0 $0
Rafael Ramirez (Director) $0 $0 $0
Martha Stephens (Director) $0 $0 $0
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Document Links

990
Filed on May 1, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Going concern flag • Material noncompliance • Material weakness in internal controls • Significant deficiency in internal controls

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$288,030
Expenses
$266,756
Net Income
$21,274
Net Assets
$1,646,039
Notable Sources of Revenue Percent of Total Revenue
Contributions $234,180
81.3%
Program Services $45,120
15.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,730
3.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $4,454,501
Total Liabilities $2,808,462
Net Assets $1,646,039
Compensation
Key Employees and Officers Compensation Related Other
Michael Kramer (President) $0 $0 $0
Michael Keala Ching (Secretary) $0 $0 $0
Rafael Ramirez (Director) $0 $0 $0
Eric Ziemelis (Director) $0 $0 $0
Martha Stephens (Director) $0 $0 $0
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Document Links

990
Filed on May 13, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$567,524
Expenses
$268,542
Net Income
$298,982
Net Assets
$1,624,765
Notable Sources of Revenue Percent of Total Revenue
Contributions $525,764
92.6%
Program Services $41,760
7.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $26,036
9.7%
Assets/Debt
Total Assets $4,528,008
Total Liabilities $2,903,243
Net Assets $1,624,765
Compensation
Key Employees and Officers Compensation Related Other
Michael Kramer (President) $0 $0 $0
Michael Keala Ching (Secretary/Tr) $0 $0 $0
Rafael Ramirez (Director) $0 $0 $0
Eric Ziemelis (Director) $0 $0 $0
Martha Stephens (Director) $0 $0 $0
Chris Willcox (Director) $0 $0 $0
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Document Links

990
Filed on May 14, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,370,229
Expenses
$344,861
Net Income
$1,025,368
Net Assets
$1,325,783
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,327,749
96.9%
Program Services $42,480
3.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $100,714
29.2%
Assets/Debt
Total Assets $4,384,662
Total Liabilities $3,058,879
Net Assets $1,325,783
Compensation
Key Employees and Officers Compensation Related Other
Michael Kramer (President/Tr) $0 $0 $0
Keala Ching (Secretary) $0 $0 $0
Eric Ziemelis (Director) $0 $0 $0
Chris Willcox (Director) $0 $0 $0
Martha Stephens (Director) $0 $0 $0
Rafael Ramirez (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$514,375
Expenses
$330,516
Net Income
$183,859
Net Assets
$300,415
Notable Sources of Revenue Percent of Total Revenue
Contributions $469,765
91.3%
Program Services $44,610
8.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $62,738
19.0%
Assets/Debt
Total Assets $3,288,767
Total Liabilities $2,988,352
Net Assets $300,415
Compensation
Key Employees and Officers Compensation Related Other
Michael Kramer (President/Tr) $0 $0 $0
Keala Ching (Secretary) $0 $0 $0
Krista Donaldson (Director) $0 $0 $0
Rafael Ramirez (Director) $0 $0 $0
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Document Links

990
Filed on May 9, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$455,959
Expenses
$334,458
Net Income
$121,501
Net Assets
$139,291
Notable Sources of Revenue Percent of Total Revenue
Contributions $411,808
90.3%
Program Services $39,450
8.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $4,701
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $88,052
26.3%
Assets/Debt
Total Assets $3,107,274
Total Liabilities $2,967,983
Net Assets $139,291
Compensation
Key Employees and Officers Compensation Related Other
Megan Learned (President) $0 $0 $0
Michael Kramer (President/Tr) $0 $0 $0
Nancy Redfeather (Secretary) $0 $0 $0
Keala Ching (Director) $0 $0 $0
Krista Donaldson (Director) $0 $0 $0
Rafael Ramirez (Director) $0 $0 $0
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Document Links

990
Filed on May 10, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$298,459
Expenses
$297,741
Net Income
$718
Net Assets
$17,790
Notable Sources of Revenue Percent of Total Revenue
Contributions $257,620
86.3%
Program Services $38,416
12.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,423
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $54,142
18.2%
Assets/Debt
Total Assets $2,990,601
Total Liabilities $2,972,811
Net Assets $17,790
Compensation
Key Employees and Officers Compensation Related Other
Keala Ching (Director) $0 $0 $0
Chris Hecht (Secretary) $0 $77,000 $11,634
Michael Kramer (Treasurer) $0 $0 $0
Megan Learned (President) $0 $0 $0
Nancy Redfeather (Director) $0 $0 $0
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Document Links

990
Filed on May 12, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$298,130
Expenses
$298,130
Net Income
$0
Net Assets
$6,644
Notable Sources of Revenue Percent of Total Revenue
Contributions $265,055
88.9%
Program Services $33,075
11.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $23,998
8.0%
Assets/Debt
Total Assets $2,994,785
Total Liabilities $2,988,141
Net Assets $6,644
Compensation
Key Employees and Officers Compensation Related Other
Keala Ching (Director) $0 $0 $0
Chris Hecht (Secretary) $0 $70,000 $10,920
Michael Kramer (Treasurer) $0 $0 $0
Megan Learned (President) $0 $0 $0
Nancy Redfeather (Director) $0 $0 $0
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Document Links

990
Filed on April 8, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$241,717
Expenses
$221,204
Net Income
$20,513
Net Assets
$6,644
Notable Sources of Revenue Percent of Total Revenue
Contributions $208,290
86.2%
Program Services $33,427
13.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,020,796
Total Liabilities $3,014,152
Net Assets $6,644

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$159,530
Expenses
$172,992
Net Income
-$13,462
Net Assets
-$12,068
Notable Sources of Revenue Percent of Total Revenue
Contributions $132,705
83.2%
Program Services $26,825
16.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,165,465
Total Liabilities $3,177,533
Net Assets -$12,068

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$161,887
Expenses
$153,759
Net Income
$8,128
Net Assets
$1,394
Notable Sources of Revenue Percent of Total Revenue
Contributions $128,707
79.5%
Program Services $33,180
20.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,930,212
Total Liabilities $2,928,818
Net Assets $1,394

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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