Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 85-1891138

KOOLAULOA FOUNDATION

Also known as HAWAII SPIRITUAL CENTER

Tax-exempt · HAUULA, HI 96717

Financials

$676K$592K2025
Revenue Expenses · by fiscal year end
Financials of KOOLAULOA FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$676,489$591,503$84,986$156,311$0$156,311
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$676,489
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$9,591
Travel
$42,304
Depreciation
$13,353
Program services (functional)
$295,754
Management and general (functional)
$295,749

Balance sheet and other

Total assets, start of year
$82,049
Total assets, end of year
$156,311
Total liabilities, end of year
$0
Net assets, end of year
$156,311
Land, buildings and equipment
$43,606
Gross receipts
$676,489
Employees
0
Volunteers
25
Year formed
2020
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.

NameTitleHours / weekCompensation
NARA SIHAVONGPRESIDENT
Officer
50$0
PHILIP HARMONSECRETARY
Officer
5$0
JING LONG CHANGVICE-PRESIDENT
Officer
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 433, HAUULA, HI 96717-0433
In care of
% NARA SIHAVONG
Principal officer (990 for 2025)
NARA SIHAVONG, PO BOX 433, HAUULA, HI 96717
Signed the 990
NARA SIHAVONG, PRESIDENT
Phone
(808) 375-5155
Return prepared by
JACK CHEN CPA INC

Mission

Koolauloa Foundations mission is to restore, cultivate, and perpetuate Hawaiian lands and practices for the development and well-being of all. We have eight pillars that we focus on, those being farming, culture, education & research, athletics, healing, faith, and Carpentry. Our most significant activities are Hawaiian agricultural education and practice, where practitioners and volunteers learn to work the land together and spread indigenous knowledge.

990 for the year ended December 31, 2025

Program accomplishments

  • Aina Program provides unique, indigenous Hawaiian education in how to steward both land and community. Whether it be tending the taro patch, harvesting bananas, or building rock walls, The Aina provides bountiful opportunities to learn life skills and develop good character. This program is open to anyone of all ages.
    Expenses $147,877 · revenue $338,244
  • Hawaii Elite Athletic Training Center (HEAT). serves a specialty role in providing athletic experiences to the underprivileged youth of Koolauloa. In collaboration with experienced coaches HEAT serves to give our youth role models to learn structured and healthy ways of living. Whether they choose wrestling or Jiujutsu as their form of focus, our aim is to bring out their best through the enriching experiences athletics provides.
    Expenses $147,877 · revenue $338,245

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
85-1891138
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
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$156,311
Income (IRS master file)
$676,489

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$676,489$591,503$156,311XML

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 85-1891138).

Questions about KOOLAULOA FOUNDATION

What is the EIN of KOOLAULOA FOUNDATION?
The employer identification number (EIN) of KOOLAULOA FOUNDATION is 85-1891138.
Is KOOLAULOA FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to KOOLAULOA FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KOOLAULOA 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 KOOLAULOA FOUNDATION 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 KOOLAULOA FOUNDATION 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 KOOLAULOA FOUNDATION?
The 990 for the year ended December 31, 2025 names NARA SIHAVONG.
Who are the officers and directors of KOOLAULOA FOUNDATION?
The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does KOOLAULOA FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $676,489, expenses of $591,503 and total assets of $156,311 at year end.

Other nonprofits in HAUULA

All nonprofits in HAUULA · Hawaii · Food, agriculture and nutrition