Ke Kukui Foundation

Ke Kukui Foundation shows revenue growth but faces financial stability concerns with low assets and recent deficits.

EIN: 204578663 · Gladstone, OR · NTEE: N52 · Updated: 2026-03-28

$471KRevenue

$7KAssets

70/100Mission Score (Good)

N52

About Ke Kukui Foundation

Ke Kukui Foundation (EIN: 204578663) is a nonprofit organization based in Gladstone, OR, classified under NTEE code N52. The organization reported total revenue of $471K and total assets of $7K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Ke Kukui Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Ke Kukui Foundation demonstrates a fluctuating financial history, with recent years showing significant growth in revenue, reaching $400,503 in 2022, up from $65,157 in 2020. However, the organization has also experienced periods where expenses exceeded revenue, such as in 2022 where expenses were $460,777 against $400,503 in revenue, indicating a deficit. The current assets of $6,740 are notably low compared to the latest reported revenue of $471,375, suggesting limited financial reserves. The organization consistently reports 0% officer compensation across all available filings, which is a positive indicator of resource allocation directly to its mission rather than executive salaries.

The foundation's spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses. However, the consistent reporting of no officer compensation suggests a commitment to minimizing overhead in that specific area. The significant liabilities reported in 2022 ($117,134) relative to assets ($107,976) and the current low asset base raise questions about financial stability and long-term sustainability. While revenue has grown, managing expenses and building reserves appear to be ongoing challenges.

In terms of transparency, the organization has a consistent filing history with the IRS, providing public access to its financial data. The absence of officer compensation is a transparent and commendable practice. However, a more detailed breakdown of expenses beyond the summary figures would further enhance transparency regarding how funds are allocated across different operational areas.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Ke Kukui Foundation with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Ke Kukui Foundation allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported at 0% across all available filings, indicating that no salaries are paid to officers, which is highly commendable for an organization of its size and revenue.

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 Ke Kukui Foundation's IRS 990 filings:

Current assets ($6,740) are extremely low relative to latest revenue ($471,375), indicating poor liquidity.
Expenses exceeded revenue in 2022 ($460,777 vs. $400,503), resulting in a deficit.
Liabilities ($117,134 in 2022) exceeded assets ($107,976 in 2022), suggesting potential solvency issues.

Strengths

The following positive indicators were identified for Ke Kukui Foundation:

Consistent 0% officer compensation across all filings, indicating strong commitment to mission-focused spending.
Significant revenue growth in recent years, from $65,157 in 2020 to $400,503 in 2022.
Consistent IRS 990 filing history, demonstrating transparency and compliance.

Frequently Asked Questions about Ke Kukui Foundation

Is Ke Kukui Foundation financially stable given its low assets and recent deficits?

The foundation's current assets of $6,740 are very low compared to its latest revenue of $471,375. In 2022, expenses ($460,777) exceeded revenue ($400,503), and liabilities ($117,134) were greater than assets ($107,976). This suggests potential financial instability and limited reserves to cover future operations or unexpected costs.

How does the 0% officer compensation impact the organization?

The consistent 0% officer compensation is a significant strength, indicating that all leadership is likely volunteer-based. This allows a greater proportion of funds to be directed towards program services, enhancing the organization's efficiency in this specific area.

What caused the significant increase in revenue and expenses in 2022?

Revenue jumped from $289,767 in 2021 to $400,503 in 2022, with expenses also rising from $273,299 to $460,777. The filings do not provide specific details, but this indicates a substantial expansion of activities or funding, though it also led to a deficit in 2022.

Filing History

IRS 990 filing history for Ke Kukui Foundation showing financial trends over 12 years of public records:

Over 12 years of IRS 990 filings (2011–2022), Ke Kukui Foundation's revenue has grown by 216.4%, moving from $127K to $401K. Total assets increased by 428.1% over the same period, from $20K to $108K. Total functional expenses rose by 249.1%, from $132K to $461K. In its most recent filing year (2022), Ke Kukui Foundation reported a deficit of $60K, with expenses exceeding revenue. The organization holds $117K in liabilities against $108K in assets (debt-to-asset ratio: 108.5%), resulting in net assets of $-9,158.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2022	$401K	$461K	$108K	$117K	—	View 990
2021	$290K	$273K	$143K	$91K	—	View 990
2020	$65K	$86K	$110K	$75K	—	View 990
2019	$130K	$126K	$4K	$0	—	—
2018	$130K	$126K	$4K	$0	—	View 990
2017	$120K	$117K	$6K	$5K	—	View 990
2016	$103K	$110K	$5K	$5K	—	View 990
2015	$149K	$148K	$12K	$5K	—	View 990
2014	$206K	$217K	$6K	$0	—	View 990
2013	$187K	$179K	$19K	$3K	—	View 990
2012	$150K	$162K	$8K	$0	—	View 990
2011	$127K	$132K	$20K	$0	—	View 990

Year-by-Year Financial Summary

2022: Revenue of $401K, expenses of $461K, and assets of $108K (revenue +38.2% year-over-year).
2021: Revenue of $290K, expenses of $273K, and assets of $143K (revenue +344.7% year-over-year).
2020: Revenue of $65K, expenses of $86K, and assets of $110K (revenue -49.8% year-over-year).
2019: Revenue of $130K, expenses of $126K, and assets of $4K (revenue +0.0% year-over-year).
2018: Revenue of $130K, expenses of $126K, and assets of $4K (revenue +8.6% year-over-year).
2017: Revenue of $120K, expenses of $117K, and assets of $6K (revenue +16.7% year-over-year).
2016: Revenue of $103K, expenses of $110K, and assets of $5K (revenue -31.2% year-over-year).
2015: Revenue of $149K, expenses of $148K, and assets of $12K (revenue -27.6% year-over-year).
2014: Revenue of $206K, expenses of $217K, and assets of $6K (revenue +9.9% year-over-year).
2013: Revenue of $187K, expenses of $179K, and assets of $19K (revenue +24.9% year-over-year).
2012: Revenue of $150K, expenses of $162K, and assets of $8K (revenue +18.4% year-over-year).
2011: Revenue of $127K, expenses of $132K, and assets of $20K.

Data Sources and Methodology

This transparency report for Ke Kukui Foundation 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.