Kamalapua O Koolau

Kamalapua O Koolau reports zero revenue and assets in its latest filing, indicating potential inactivity after a period of significant operations.

EIN: 203124570 · Kaneohe, HI · NTEE: B192 · Updated: 2026-03-28

$0Revenue

$0Assets

30/100Mission Score (Poor)

B192

About Kamalapua O Koolau

Kamalapua O Koolau (EIN: 203124570) is a nonprofit organization based in Kaneohe, HI, classified under NTEE code B192. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kamalapua O Koolau's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Kamalapua O Koolau appears to be a very small, potentially inactive, or winding-down organization based on its latest financial filings. The most recent period shows $0 in both revenue and assets, which is a significant decline from its peak revenue of $449,453 in 2013. The organization has consistently reported zero officer compensation across all available filings, which is a positive indicator for resource allocation directly to its mission, assuming the organization was active. However, the lack of recent financial activity raises questions about its current operational status and future viability.

Historically, the organization demonstrated periods of substantial activity, particularly between 2011 and 2014, with revenues ranging from $152,213 to $449,453. During these periods, expenses generally aligned with revenue, suggesting a break-even or near break-even operational model. The sharp drop in revenue and assets to zero in the latest filing indicates a significant change in its financial health, moving from an active entity to one with no reported financial resources or operations. Without further context, it's difficult to assess spending efficiency for an organization reporting no activity.

Transparency is generally good in terms of officer compensation reporting, consistently showing $0. However, the sudden cessation of financial activity without clear public explanation could be a point of concern for potential donors looking for active and ongoing operations. The NTEE code B192 suggests a focus on environmental protection and conservation, but the current financial state makes it impossible to assess its impact in this area.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Kamalapua O Koolau with a Mission Score of 30 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 0%
programs: 0%
fundraising: 0%

According to IRS 990 filings, Kamalapua O Koolau allocates its expenses as follows: admin: 0%, programs: 0%, fundraising: 0%.

Executive Compensation Analysis

Executive compensation has consistently been reported as $0 across all available filings, indicating that no officers or key employees received salaries or other compensation from the organization. This suggests a volunteer-led structure, which is commendable for resource allocation, especially for an organization of its historical size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Kamalapua O Koolau's IRS 990 filings:

Zero revenue and assets in the latest filing, indicating potential inactivity or cessation of operations.
Significant and rapid decline in financial activity from previous years without clear explanation.

Strengths

The following positive indicators were identified for Kamalapua O Koolau:

Consistent reporting of $0 officer compensation across all filings, indicating a volunteer-led model.
Historically operated near break-even during periods of significant activity (e.g., 2013 revenue and expenses were equal).

Frequently Asked Questions about Kamalapua O Koolau

Is Kamalapua O Koolau currently active?

Based on the latest IRS 990 filing showing $0 revenue and $0 assets, Kamalapua O Koolau appears to be inactive or in the process of dissolution.

What caused the significant decline in revenue and assets?

The IRS 990 data does not provide specific reasons for the decline from peak revenue of $449,453 in 2013 to $0 in the latest filing. This would require further inquiry with the organization.

How did Kamalapua O Koolau manage its finances when it was active?

During its active years (2011-2014), the organization generally operated near break-even, with expenses closely matching revenues. For example, in 2013, revenue was $449,453 and expenses were $449,453.

Filing History

IRS 990 filing history for Kamalapua O Koolau showing financial trends over 6 years of public records:

Over 6 years of IRS 990 filings (2011–2016), Kamalapua O Koolau's revenue has declined by 99.7%, moving from $195K to $661. Total assets decreased by 27.4% over the same period, from $10K to $7K. Total functional expenses fell by 97.9%, from $198K to $4K. In its most recent filing year (2016), Kamalapua O Koolau reported a deficit of $4K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2016	$661	$4K	$7K	$0	—	View 990
2015	$2K	$42K	$11K	$0	—	View 990
2014	$152K	$111K	$51K	$19K	—	View 990
2013	$449K	$449K	$10K	$0	—	View 990
2012	$262K	$262K	$10K	$0	—	View 990
2011	$195K	$198K	$10K	$0	—	View 990

Year-by-Year Financial Summary

2016: Revenue of $661, expenses of $4K, and assets of $7K (revenue -67.4% year-over-year).
2015: Revenue of $2K, expenses of $42K, and assets of $11K (revenue -98.7% year-over-year).
2014: Revenue of $152K, expenses of $111K, and assets of $51K (revenue -66.1% year-over-year).
2013: Revenue of $449K, expenses of $449K, and assets of $10K (revenue +71.4% year-over-year).
2012: Revenue of $262K, expenses of $262K, and assets of $10K (revenue +34.3% year-over-year).
2011: Revenue of $195K, expenses of $198K, and assets of $10K.

Data Sources and Methodology

This transparency report for Kamalapua O Koolau is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.