Kelea Foundation

Nonprofit profile at a glance

EIN
461258906
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
Location
Paia, HI, USA
Phone
8082761791
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$186,654
Expenses
$322,802
Assets
$268,985
Liabilities
$60,891

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ZACHARY RAIDMAE (PRESIDENT)

Highest reported compensation

  • JENNIFER GLADWIN (EXECUTIVE DI): $88,873 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of kelea foundation is to support and uplift the community of maui through inclusive and accessible support services and activities vision statement

What it reported doing in 2025

During 2025, kelea foundation continued its mission of supporting and uplifting the maui community through inclusive and accessible support services and activities. The organization focused on serving individuals and families across maui county, including people with disabilities, kupuna, wildfire survivors, and other underserved populations. Kelea foundation operated programs in four primary service areas: recreation and inclusive community programming, accessible transportation support, navigation and advocacy services, and the maui medical loan closet. Program activities included inclusive recreation opportunities, adaptive sports and wellness programming, support groups, educational workshops, community events, and volunteer and accessibility trainings. Kelea foundation also continued operation of kelea hq, a community space in kahului serving as a hub for meetings, wellness activities, community support services, and partner collaborations. The organization continued operating the maui medical loan closet, which receives, processes, inventories, and distributes donated durable medical equipment and consumable supplies to address community needs and improve access to equipment resources. This program also serves as an opportunity to connect individuals and families with additional referrals, navigation assistance, and support services. Kelea foundation continued to provide navigation and advocacy support through resource coordination, systems navigation, and collaborative partnerships. Transportation support services were utilized to address gaps in existing transportation systems and increase access to medical appointments, support services, and community activities. Throughout 2025, kelea foundation maintained partnerships with nonprofit organizations, healthcare providers, grassroots organizations, and disaster recovery networks to strengthen coordinated service delivery and improve access to resources across maui county. The organization remained committed to increasing inclusion, accessibility, community participation, and long-term resilience through collaborative and community-centered approaches.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: $17.98 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -72.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 27.5%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 79% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 49.7% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $288K in reported program spending
  • Leadership: top reported pay $89K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.