Nonprofit · EIN 81-4851343
KAHALA NUI SENIOR LIVING FOUNDATION
Tax-exempt · HONOLULU, HI 96821
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $13,387,873 | $1,401,093 | $11,986,780 | $13,123,676 | $1,763,976 | $11,359,700 |
| December 31, 2023 | 990 | $555,541 | $1,109,393 | -$553,852 | $401,181 | $1,028,261 | -$627,080 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $13,381,233
- Program service revenue
- $0
- Investment income
- $6,640
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $601,660
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,298
- Occupancy
- $2,353
- Depreciation
- $8,683
- Program services (functional)
- $1,265,974
- Management and general (functional)
- $135,119
Balance sheet and other
- Total assets, start of year
- $401,181
- Total assets, end of year
- $13,123,676
- Total liabilities, end of year
- $1,763,976
- Net assets, end of year
- $11,359,700
- Land, buildings and equipment
- $134,318
- Publicly traded securities
- $12,508,225
- Net assets without donor restrictions
- -$1,624,513
- Net assets with donor restrictions
- $12,984,213
- Gross receipts
- $13,387,873
- Employees
- 2
- Volunteers
- 8
- Year formed
- 2017
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CRAIG R COURTS | PRESIDENT/CEO Trustee or director, Officer | 4 | $0 | $589,388 | $29,527 |
| AUDREY MORABITO | VICE PRESIDENT & CFO Officer | 4 | $0 | $313,562 | $22,137 |
| MARIA KINSLER | VICE PRESIDENT & COO Officer | 2 | $0 | $272,408 | $25,285 |
| CHING LUM | DIRECTOR OF FOUNDATION Highest-paid employee | 40 | $129,651 | $0 | $7,672 |
| ROSS MURAKAMI | CHAIR Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| JON MCKENNA | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| FRANK TOKIOKA II | SECRETARY/TREASURER Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| KATHRYN AU | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| CAROL HAYASHIDA | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| LANCE INOUYE | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| AMY LUERSEN | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| SON-JAI PAIK | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CRAIG R COURTS | PRESIDENT/CEO Trustee or director, Officer | 4 | $0 | $512,299 | $26,131 |
| MARIA KINSLER | VICE PRESIDENT & COO Officer | 2 | $0 | $249,670 | $29,168 |
| HUILAN KAMITA | CFO (THROUGH JULY 2023) Officer | 4 | $0 | $171,729 | $15,504 |
| AUDREY MORABITO | VICE PRESIDENT & CFO Officer | 4 | $0 | $5,288 | $0 |
| CHUCK KELLEY | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| RAYMOND PHILIPS | VICE CHAIR (THROUGH DECEMBER 2023) Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| ROSS MURAKAMI | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| JON MCKENNA | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| FRANK TOKIOKA II | TREASURER Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| CHRISTINE CAMP | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| SON-JAI PAIK | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4389 MALIA STREET, HONOLULU, HI 96821-1106
- Mailing address (990-N for 2017)
- 4389 MALIA STREET, HONOLULU HI 96821
- Principal officer (990 for 2024)
- CRAIG R COURTS, 4389 MALIA STREET, HONOLULU, HI 96821
- Principal officer (990-N for 2017)
- PATRICK DUARTE, 4389 MALIA STREET, HONOLULU HI 96821
- Signed the 990
- AUDREY MORABITO, VICE PRESIDENT & CFO
- Phone
- (808) 218-7000
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
KAHALA NUI SENIOR LIVING FOUNDATION IS A PART OF THE KAHALA NUI COMMUNITY OF NONPROFIT ORGANIZATIONS. THE KAHALA NUI COMMUNITY INCLUDES (A) KAHALA NUI SENIOR LIVING, INC., THE PARENT COMPANY; (B) KAHALA SENIOR LIVING COMMUNITY, INC., WHICH OWNS AND OPERATES A CONTINUING CARE RETIREMENT COMMUNITY, AND (C) LIVE WELL, WHICH PROVIDES ADULT DAYCARE SERVICES. THE FOUNDATION CONDUCTS FUNDRAISING ACTIVITIES AND ACCEPTS GIFTS AND CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY. FUNDS ARE USED PRIMARILY TO MAKE GRANTS TO OR ON BEHALF OF THE KAHALA NUI COMMUNITY.
Program accomplishments
- THE FOUNDATION CONDUCTS FUNDRAISING ACTIVITIES AND ACCEPTS GIFTS AND CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY: KAHALA NUI SENIOR LIVING, KAHALA SENIOR LIVING COMMUNITY, AND LIVE WELL. FUNDS ARE USED PRIMARILY TO MAKE GRANTS TO OR ON BEHALF OF THE KAHALA NUI COMMUNITY.Expenses $1,265,974 · grants $601,660
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 | Not 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
- 81-4851343
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L22)
- Assets (IRS master file)
- $13,123,676
- Income (IRS master file)
- $13,387,873
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $13,387,873 | $1,401,093 | $13,123,676 | IRS |
| 990 | December 2023 | $555,541 | $1,109,393 | $401,181 | XML |
| 990 | December 2022 | $728,325 | $1,108,936 | $520,295 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: PATRICK DUARTE | December 31, 2017 | ≤ $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 81-4851343).
Questions about KAHALA NUI SENIOR LIVING FOUNDATION
- What is the EIN of KAHALA NUI SENIOR LIVING FOUNDATION?
- The employer identification number (EIN) of KAHALA NUI SENIOR LIVING FOUNDATION is 81-4851343.
- Is KAHALA NUI SENIOR LIVING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to KAHALA NUI SENIOR LIVING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAHALA NUI SENIOR LIVING FOUNDATION 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 KAHALA NUI SENIOR LIVING FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAHALA NUI SENIOR LIVING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of KAHALA NUI SENIOR LIVING FOUNDATION?
- The 990 for the year ended December 31, 2024 names CRAIG R COURTS.
- Who are the officers and directors of KAHALA NUI SENIOR LIVING FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization.
- How much revenue does KAHALA NUI SENIOR LIVING FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $13,387,873, expenses of $1,401,093 and total assets of $13,123,676 at year end.
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