Nonprofit · EIN 20-5386779
KEAUKAHA ONE YOUTH DEVELOPMENT
Tax-exempt · HILO, HI 96720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $260,439 | $311,538 | -$51,099 | $447,152 | $276,244 | $170,908 |
| December 31, 2024 | 990 | $336,347 | $394,311 | -$57,964 | $308,961 | $71,469 | $237,492 |
| December 31, 2023 | 990 | $469,757 | $440,482 | $29,275 | $364,003 | $68,547 | $295,456 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $260,439
- of which government grants
- $5,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $89,681
- Salaries, compensation and benefits (total)
- $93,235
- Professional fundraising fees
- $0
- Accounting fees
- $9,066
- Occupancy
- $47,648
- Travel
- $15,397
- Depreciation
- $33,152
- Program services (functional)
- $265,703
- Management and general (functional)
- $42,100
- Fundraising (functional)
- $3,735
Balance sheet and other
- Total assets, start of year
- $308,961
- Total assets, end of year
- $447,152
- Total liabilities, end of year
- $276,244
- Net assets, end of year
- $170,908
- Land, buildings and equipment
- $170,905
- Net assets without donor restrictions
- $139,014
- Net assets with donor restrictions
- $31,894
- Gross receipts
- $260,439
- Employees
- 1
- Volunteers
- 10
- Year formed
- 2006
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHADD KEAHI WARFIELD | PRESIDENT/ED Trustee or director, Officer | 40 | $50,004 | $19,677 |
| NAOMI AHU | SECRETARY/TR Trustee or director, Officer | 20 | $20,000 | $0 |
| ELROY TOM OSORIO | VICE PRESIDE Trustee or director, Officer | 5 | $0 | $0 |
| PAUL LEE | DIRECTOR Trustee or director | 5 | $0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHADD KEAHI WARFIELD | PRESIDENT/ED Trustee or director, Officer | 40 | $100,008 |
| NAOMI AHU | SECRETARY/TR Trustee or director, Officer | 20 | $20,000 |
| ELROY TOM OSORIO | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| PAUL LEE | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHADD KEAHI WARFIELD | PRESIDENT/ED Trustee or director, Officer | 40 | $100,008 |
| NAOMI AHU | SECRETARY/TR Trustee or director, Officer | 20 | $15,000 |
| ELROY TOM OSORIO | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| PAUL LEE | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 67 KEOKEA LOOP, HILO, HI 96720-4980
- In care of
- % STANLEY ROEHRIG DIRECTOR
- Mailing address (990-N for 2014)
- 101 AUPUNI ST, ROOM/SUITE 124, HILO HI 96720
- Principal officer (990 for 2025)
- SHADD KEAHI WARFIELD, 67 KEOKEA LOOP, HILO, HI 96720
- Principal officer (990-N for 2014)
- STANLEY ROEHRIG, 101 AUPUNI ST STE 124, HILO HI 96720
- Signed the 990
- NAOMI AHU, SECRETARY/TREASURER
- Phone
- (808) 895-8666
- Website
- KOYD.ORG
- Return prepared by
- ACCUITY ADVISORS LLC
Mission
THE MISSION OF THE KEAUKAHA ONE YOUTH DEVELOPMENT (KOYD) IS TO CONTRIBUTE TOWARD DEVELOPING THE FUTURE LEADERS OF HAWAII COUNTY THROUGH OFFERING PROGRAMS THAT HELP YOUTH AGES 8 - 18 RECOGNIZE THEIR STRENGTHS AND PASSIONS AND THE IMPORTANCE OF TEAM WORK, GOAL SETTING, PHYSICAL, MENTAL, AND SPIRITUAL WELL-BEING, AND CULTURAL IDENTITY.
Program accomplishments
- KEAUKAHA ONE YOUTH DEVELOPMENT WAS ESTABLISHED TO BUILD WELL-ROUNDED, NATIVE HAWAIIAN VALUES-BASED LEADERS FOR THE FUTURE WELL-BEING AND SUSTAINABILITY OF OUR HAWAI'I ISLAND COMMUNITIES.Expenses $265,703
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5386779
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $447,152
- Income (IRS master file)
- $260,439
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $260,439 | $311,538 | $447,152 | XML |
| 990 | December 2024 | $336,347 | $394,311 | $308,961 | IRS |
| 990 | December 2023 | $469,757 | $440,482 | $364,003 | XML |
| 990 | December 2022 | $387,718 | $346,867 | $328,293 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: STANLEY ROEHRIG | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-5386779).
Questions about KEAUKAHA ONE YOUTH DEVELOPMENT
- What is the EIN of KEAUKAHA ONE YOUTH DEVELOPMENT?
- The employer identification number (EIN) of KEAUKAHA ONE YOUTH DEVELOPMENT is 20-5386779.
- Is KEAUKAHA ONE YOUTH DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to KEAUKAHA ONE YOUTH DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KEAUKAHA ONE YOUTH DEVELOPMENT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KEAUKAHA ONE YOUTH DEVELOPMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KEAUKAHA ONE YOUTH DEVELOPMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KEAUKAHA ONE YOUTH DEVELOPMENT?
- The 990 for the year ended December 31, 2025 names SHADD KEAHI WARFIELD.
- Who are the officers and directors of KEAUKAHA ONE YOUTH DEVELOPMENT?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $50,004 (SHADD KEAHI WARFIELD, PRESIDENT/ED).
- How much revenue does KEAUKAHA ONE YOUTH DEVELOPMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $260,439, expenses of $311,538 and total assets of $447,152 at year end.
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