NATIVE HAWAIIAN ORGANIZATION (NHO) | SBA CONTROLLING ENTITY APPROVED
On October 9, 2026, the SBA approved Kahiʻolani Foundation as a recognized Controlling Entity. As a Native Hawaiian Organization, the Foundation is authorized to sponsor and support entity-owned firms applying to the 8(a) Business Development Program. Individual firms require separate SBA certification. Read the announcement
Transparency Ledger
Kahiʻolani Foundation publishes a public, reconciled ledger of community benefit reinvestment to support accountability and audit readiness. Every entry is board-reviewed and quarterly-reconciled.
Why in-kind came first
Kahiʻolani Foundation began with deep commitment, and limited cash. In our earliest years, we weren't in a position to make large monetary gifts, so we focused on what we could deliver immediately: hands-on community service, pro bono professional work, and in-kind support for Hawaiʻi-based schools, cultural institutions, and community programs. That's why the ledger shows a strong in-kind footprint before larger cash contributions.
Today, our community impact is weighted toward in-kind and pro bono service. On October 9, 2026, the U.S. Small Business Administration approved Kahiʻolani Foundation as a recognized Controlling Entity, authorized to sponsor and support entity-owned firms applying to the SBA 8(a) Business Development Program. That recognition does not itself generate additional revenue or community reinvestment, and it does not establish 8(a) certification for any individual operating company; each participating firm must independently receive SBA approval. Our methodology for documenting cash contributions, in-kind and pro bono support, and community reinvestment in the Transparency Ledger is unchanged.
This note is included for transparency on why early-year cash giving is smaller than our in-kind footprint.
We will always do both. The mix will shift over time, with more cash as capacity grows, without abandoning direct service.
Methodology
Integrity Controls
- Quarterly reconciliation and board review
- Receipt redaction (PII removed)
- In-kind valuation memos (hours × comparable market rates)
- Partner confirmation retained where feasible
What is Included
- Cash donations to community organizations
- Sponsorships of cultural and community events
- In-kind contributions (goods, services, facilities)
- Pro bono professional services provided to the community
What is Excluded / Redacted
- Personal beneficiary PII and sensitive identifying details
- Receipts are redacted before being posted publicly
- Confidential internal file paths or contract details
Impact Summary
Most early-year impact reflects in-kind/pro bono community service, our primary lever when the Foundation was new and cash resources were limited. Cash giving scales as our operating capacity matures.
Transparency note: Entries may reflect either cash contributions or non-cash (in-kind/pro bono) support. "Amount" is cash paid. "Value" is the Foundation's good-faith estimate of the fair-market value of donated services or goods. In-kind support is not a cash donation and may not be tax-deductible in the same way as cash gifts. In-kind values are reported for transparency and are supported by internal valuation memos (e.g., documented hours × comparable market rates).
| Date ↓ | Fiscal Year | Recipient Organization | Type | Amount / Value | Description |
|---|---|---|---|---|---|
| Sep 13, 2026 | 2026 | Mid PAcific Institute | Cash | $5,000 | Sponsored for Native Hawaiian film students to travel to New York City for PIFF Film Festival. |
| Jul 24, 2026 | 2026 | American Film Institute | Sponsorship | $6,000 | Support for female Ntive Hawaiian to direct and produce her own film about hula Hawaiian culture |
| Mar 15, 2026 | 2026 | Shriners Hospital for Children | Sponsorship | $5,000 | Platinum Sponsor payment to Shriners Children’s Hawaiʻi in support of pediatric specialty care for children in Hawaiʻi. Funds help sustain hospital programs and patient support that reduce barriers to care for local families—including Native Hawaiian keiki, by supporting treatment access, specialty services, and family assistance resources (e.g., care coordination and support services). |
| Feb 4, 2026 | 2026 | Hanalani Schools | Sponsorship | $10,000 | Presenting Sponsor support for the 13th Annual Royals Golf Classic benefitting Hanalani’s Royal Merit Student Scholars program (event: 10 Apr 2026). Funds expand scholarship assistance and educational opportunity for Hawai‘i students, including Native Hawaiian youth, by reducing financial barriers to enrollment and supporting long-term academic success and leadership development. Receipt reflects quid-pro-quo: stated contribution portion $8,054.03 (remaining value associated with event participation/benefits). |
| Dec 31, 2025 | 2025 | May Day Programs (Hanalani + Island Pacific Academy) + Hawaiʻi Theatre Spring Concert - FY2025 | In-Kind | ~$23,000 | In-kind program direction and coordination for May Day (Lei Day) cultural education programs at Hanalani Schools and Island Pacific Academy, plus in-kind executive costume design/coordination for Hawaiʻi Theatre Spring Concert. Community benefit: strengthens Hawaiian cultural education and practice for Hawaiʻi students, including Native Hawaiian keiki, by supporting culturally grounded programming and community performances. |
| Aug 7, 2025 | 2025 | Native Hawaiian Student (Name withheld for privacy reasons) | Sponsorship | $1,000 | Donation for a Native Hawaiian athlete to compete in the States. |
| Dec 31, 2024 | 2024 | Hawaiʻi Theatre + Aloha Festivals + UN Teen Conference + Pan-Pacific Festival — FY2024 | In-Kind | ~$25,000 | In-kind cultural leadership and design services for multiple community programs: Hawaiʻi Theatre May Day Concert (executive costume/set design), Aloha Festivals (executive show direction/cultural consulting), Hawaiʻi Theatre Christmas Concert (executive costume/set design), United Nations Teen Conference (cultural speaker), and Pan-Pacific Festival in Edogawa, Japan (cultural speaker/educator). Community benefit: preserves and transmits Native Hawaiian culture through education, performance, and cultural representation, strengthening Native Hawaiian identity and visibility locally and internationally. |
| Dec 29, 2023 | 2023 | Aloha Festivals + Hawaiʻi Theatre Christmas Concert — FY2023 | In-Kind | ~$15,000 | In-kind executive show direction and cultural consulting for Aloha Festivals and executive show direction for Hawaiʻi Theatre Christmas Concert. Services strengthened Native Hawaiian cultural expression through high-quality community arts programming and culturally grounded public events. Community benefit: supports intergenerational cultural continuity and pride among Hawaiʻi communities, including Native Hawaiian families. |
| Jan 2, 2023 | 2023 | Hanalani Schools (Hawaiian Program Initiative) | In-Kind | ~$60,000 | In-kind professional services to Hanalani Schools to create and implement Hawaiian culture curriculum and launch/expand the Hawaiian Program Initiative. Work strengthened Native Hawaiian cultural education for students and staff, increased participation in Hawaiian programming, and supported cultural student activities (e.g., Christmas Concert, Founder’s Day, Lei Day). Community benefit: sustained cultural continuity and educational opportunity for Hawaiʻi keiki, including Native Hawaiian students. |
| Dec 30, 2022 | 2022 | Hawaiian Culture Summer Series (Helumoa, Waikiki) + Aloha Festivals - FY2022 | In-Kind | ~$300,000 | In-kind executive show direction and cultural consulting supporting two Hawaiʻi-based cultural programs: Hawaiian Culture Summer Series (Helumoa, Waikiki) and Aloha Festivals. Services advanced Native Hawaiian cultural preservation by enabling accurate, respectful public presentation of Hawaiian culture, strengthening community engagement, and supporting cultural education for residents and visitors. Community benefit: increased visibility and continuity of Native Hawaiian cultural practice and storytelling. |
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