KAHIAU FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: KAHIAU FOUNDATION (EIN 05-0629872)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-13
IRS object ID: 202333179349103258
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Other Professional Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-13T13:18:13-08:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	852706528	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WBMINC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1003 Bishop St Ste 2160	AddressLine1Txt
City	Honolulu	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	050629872	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE KAHIAU FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KAHI	BusinessNameControlTxt
Phone	8089236324	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2969 KALAKAUA AVENUE 1101	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96815	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALLENE WONG	PersonNm
Person Title	President	PersonTitleTxt
Signature	2023-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ALLENE	PersonFirstNm
Person Last	WONG	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Wilfred E Bucher CPA	PreparerPersonNm
PTIN	P01200484	PTIN
Phone	8085284146	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$2,746,547	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Net Invst Incm	$2,504	InterestOnSavNetInvstIncmAmt
Dividends Net Invst Incm	$57,051	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$107,423	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$626,645	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$18,699	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$107,423	TotalRevAndExpnssAmt
Total Net Invst Incm	$78,254	TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss	$354	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$354	OtherProfFeesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$354	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$354	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$220,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$220,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$220,354	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$354	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$220,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$112,931	ExcessRevenueOverExpensesAmt
Net Investment Income	$77,900	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$150,493	CashBOYAmt
Cash EOY	$160,205	CashEOYAmt
Cash EOYFMV	$160,205	CashEOYFMVAmt
US Government Obligations BOY	$67,714	USGovernmentObligationsBOYAmt
US Government Obligations EOY	$66,607	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$66,607	USGovtObligationsEOYFMVAmt
Corporate Stock BOY	$1,540,066	CorporateStockBOYAmt
Corporate Stock EOY	$2,218,881	CorporateStockEOYAmt
Corporate Stock EOYFMV	$2,218,881	CorporateStockEOYFMVAmt
Corporate Bonds BOY	$1,101,205	CorporateBondsBOYAmt
Corporate Bonds EOY	$300,854	CorporateBondsEOYAmt
Corporate Bonds EOYFMV	$300,854	CorporateBondsEOYFMVAmt
Total Assets BOY	$2,859,478	TotalAssetsBOYAmt
Total Assets EOY	$2,746,547	TotalAssetsEOYAmt
Total Assets EOYFMV	$2,746,547	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$2,859,478	RetainedEarningBOYAmt
Retained Earning EOY	$2,746,547	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$2,859,478	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$2,746,547	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$2,859,478	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$2,746,547	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$2,859,478	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$112,931	ExcessRevenueOverExpensesAmt
Subtotal	$2,746,547	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$2,746,547	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$18,699	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	-$9,572	NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,083	InvestmentIncomeExciseTaxAmt
Subtotal	$1,083	SubtotalAmt
Tax Based On Investment Income	$1,083	TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce	$1,527	ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits	$1,527	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$50	EsPenaltyAmt
Overpayment	$394	OverpaymentAmt
Applied To ES Tax	$0	AppliedToESTaxAmt
Refund	$394	RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Org Report Or Register State	HI	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	THE FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8089236324	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	2969 KALAKAUA AVENUE SUITE 1101	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96815	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
ALLENE WONG
2969 KALAKAUA AVENUE STE 1101	HONOLULU	HI	96815	Chairman	5.00	$0
COLLEEN WONG
2969 KALAKAUA AVENUE STE 1101	HONOLULU	HI	96815	Secretary	2.00	$0
MORGAN BERNSTEIN
2969 KALAKAUA AVENUE STE 1101	HONOLULU	HI	96815	Director	1.00	$0
ZACHARY KAU
2969 KALAKAUA AVENUE STE 1101	HONOLULU	HI	96815	Director	1.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$1,083	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,083	TotalTaxAmt
Distributable Before Adj	$1,083	DistributableBeforeAdjAmt
Distributable Before Ded	$1,083	DistributableBeforeDedAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$220,000	ExpensesAndContributionsAmt
Qualifying Distributions	$220,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$37,923	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$72,843	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$110,766	TotalExcessDistributionCyovAmt
Qualifying Distributions	$220,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$220,000	RemainingDistriFromCorpusAmt
Total Corpus	$330,766	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$330,766	ExcessDistriCyovToNextYrAmt
Excess From Year2	$37,923	ExcessFromYear2Amt
Excess From Year1	$72,843	ExcessFromYear1Amt
Excess From Current Year	$220,000	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	ALLENE WONG	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
EQUALITY NOW
125 MAIDEN LANE 9TH FLOOR SUITE B	NEW YORK	NY	10038	NONE	PC	TO SUPPORT ACHIEVING LEGAL & SYSTEMATIC CHANGE THAT ADDRESSES VIOLENCE & DISCRIMINATION	$110,000
FRIENDS OF HAUNAMA BAY
PO BOX 25761	HONOLULU	HI	96825	NONE	PC	CONSERVATION OF COASTAL AND MARINE ENVIRONMENTS, EMPHASIZING STEWARDSHIP OF THE NATURAL RESOURCES OF HAUNAMA BAY NATURE PRESERVE	$100,000
NA LEI HULU I KA WEKIU
153 BRADFORD ST	SAN FRANCISCO	CA	94110	NONE	PC	COMMITTED TO THE PRESERVATION AND EDUCATION OF THE HAWAIIAN CULTURE THROUGH HULA.	$10,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$220,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$107,423	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$107,423	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$107,423	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADR FEES	$175	$175	$0	$0
ADR FEES #4220	$21	$21	$0	$0
SHORT CHARGES #4226	$158	$158	$0	$0

KAHIAU FOUNDATION: Form 990PF, tax year 2022

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)

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