Kaha Kukahi
Nonprofit profile at a glance
- EIN
- 862284734
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Lahaina, HI, USA
- Phone
- 8082816046
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $599,771
- Expenses
- $211,845
- Assets
- $554,236
- Liabilities
- $8,689
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Zane Schweitzer (President)
Highest reported compensation
- Zane Schweitzer (President): $67,781 total reported compensation
- Shawneen Schweitzer (Secretary): $2,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To inspire children to choose healthy active lifestyles that uplift our community and environment through mentorship and support.
What it reported doing in 2024
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 free weekly ocean immersion clinics to support youth healing and resilience. Each 3 hour session featured ocean safety classes, art & crafts, Hawaiian cultural programs, beach clean ups, fitness and Junior Lifeguard training activities and introductory lessons is swimming, sailing, paddling, and surfing. These weekly "Ocean Healing Days" became a cornerstone of the post-fire community recovery, offering keiki and their families a safe and uplifting space to reconnect with the ocean and each other.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 61
- Accountability: 0
- Sustainability: 74
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 28.1%; rating input score 28
- Program expense ratio: 79.6%; rating input score 80
- Fundraising efficiency: $160.49 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 0 of 9 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 64.7%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 2.62; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 32.9%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 36% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 93.7% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 100.7% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 28.1% of revenue deployed · 79.6% of spending went to programs
- Governance: 0 of 3 board members independent · 0 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $169K in reported program spending
- Leadership: top reported pay $68K · 3 people listed
- Consistency: 27 of 29 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 8 of 8 not reported.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 6/100.