Civic Intelligence

Kaho'Okamamalu II Inc

EIN 20-0448213 • 501(c)3 • Wailuku, HI

Profile

To provide housing and related facilities and services for low-income individuals with special needs, individuals with acquired immune deficiency syndrome (aids), and battered spouses and their children.

1935 Main St Suite 204Wailuku, HI 96793

www.lokahipacific.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.15x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$85,916

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 88.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-4.7%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-7.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$904,397

Down $44,825 (-4.7%) from 2023

Liabilities

Down

$14,910

Down $32,964 (-69%) from 2023

Net Assets

Down

$889,487

Down $11,861 (-1.3%) from 2023

Revenue

Down

$97,681

Down $7,320 (-7.0%) from 2023

Expenses

Down

$109,542

Down $508 (-0.5%) from 2023

Net Income

Down

-$11,861

Down $6,812 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,297,824Liabilities 2010: $13,385Net Assets 2010: $1,284,4392010Assets 2011: $1,268,216Liabilities 2011: $19,198Net Assets 2011: $1,249,0182011Assets 2012: $1,224,814Liabilities 2012: $7,800Net Assets 2012: $1,217,0142012Assets 2013: $1,205,078Liabilities 2013: $14,780Net Assets 2013: $1,190,2982013Assets 2014: $1,163,648Liabilities 2014: $27,723Net Assets 2014: $1,135,9252014Assets 2015: $1,131,733Liabilities 2015: $20,693Net Assets 2015: $1,111,0402015Assets 2016: $1,098,571Liabilities 2016: $30,000Net Assets 2016: $1,068,5712016Assets 2017: $1,054,234Liabilities 2017: $30,706Net Assets 2017: $1,023,5282017Assets 2018: $1,038,491Liabilities 2018: $41,079Net Assets 2018: $997,4122018Assets 2019: $1,028,264Liabilities 2019: $35,649Net Assets 2019: $992,6152019Assets 2020: $988,706Liabilities 2020: $30,869Net Assets 2020: $957,8372020Assets 2021: $946,026Liabilities 2021: $9,408Net Assets 2021: $936,6182021Assets 2022: $935,650Liabilities 2022: $29,253Net Assets 2022: $906,3972022Assets 2023: $949,222Liabilities 2023: $47,874Net Assets 2023: $901,3482023Assets 2024: $904,397Liabilities 2024: $14,910Net Assets 2024: $889,4872024

Highlighted filing

2024

Assets$904,397
Liabilities$14,910
Net Assets$889,487

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KExpenses 2010: $110,5112010Expenses 2011: $114,1582011Revenue 2012: $74,842Expenses 2012: $106,846Net Income 2012: -$32,0042012Expenses 2013: $103,1402013Revenue 2014: $75,039Expenses 2014: $129,411Net Income 2014: -$54,3722014Revenue 2015: $76,128Expenses 2015: $101,036Net Income 2015: -$24,9082015Revenue 2016: $71,517Expenses 2016: $114,511Net Income 2016: -$42,9942016Revenue 2017: $76,233Expenses 2017: $121,276Net Income 2017: -$45,0432017Revenue 2018: $81,496Expenses 2018: $107,612Net Income 2018: -$26,1162018Revenue 2019: $102,359Expenses 2019: $107,156Net Income 2019: -$4,7972019Revenue 2020: $80,976Expenses 2020: $115,754Net Income 2020: -$34,7782020Revenue 2021: $88,966Expenses 2021: $110,185Net Income 2021: -$21,2192021Revenue 2022: $88,072Expenses 2022: $118,293Net Income 2022: -$30,2212022Revenue 2023: $105,001Expenses 2023: $110,050Net Income 2023: -$5,0492023Revenue 2024: $97,681Expenses 2024: $109,542Net Income 2024: -$11,8612024

Highlighted filing

2024

Revenue$97,681
Expenses$109,542
Net Income-$11,861

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.89$0.10$0.11$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.05$0.90$0.11$0.11$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.03$0.91$0.09$0.12$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$0.09$0.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.03$0.96$0.08$0.12$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.04$0.99$0.10$0.11$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$0.08$0.11$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.03$1.02$0.08$0.12$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.03$1.07$0.07$0.11$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.11$0.08$0.10$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.03$1.14$0.08$0.13$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.01$1.19$0.10
2012Summary only. Only limited summary data is available for this year.$1.22$0.01$1.22$0.07$0.11$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.02$1.25$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.01$1.28$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$97,681
Mission and Program Overview

Mission

To provide housing and related facilities and services for low-income individuals with special needs, individuals with acquired immune deficiency syndrome (aids), and battered spouses and their children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$752,031$711,785▼ $40,246
Cash and Non-Interest-Bearing Accounts$5,364$9,992▲ $4,628
Total Assets$949,222$904,397▼ $44,825
Other Assets Total$191,827$182,620▼ $9,207
Liabilities
Other Liabilities$45,086$9,430▼ $35,656
Accounts Payable and Accrued Expenses$2,788$5,480▲ $2,692
Total Liabilities$47,874$14,910▼ $32,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$901,348$889,487▼ $11,861
Total Net Assets Fund Balance$901,348$889,487▼ $11,861
Total Liabilities and Net Assets / Fund Balance$949,222$904,397▼ $44,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$175,948$1,029,403$1,205,351
Land$535,737-$535,737
Equipment$100$33,668$33,768
Other Assets Org$5,593--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Regina S ThiemanExecutive Di$85,916$85,916

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$46,345
Program Service Revenue
$50,589
Investment Income
$29
Other Revenue
$718
Change in Net Assets
$-11,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,681
Salaries, Compensation, and Employee Benefits$14,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$40,245--$40,245
Occupancy$24,218--$24,218
Fees for Services Management-$12,000-$12,000
Fees for Services Accounting-$8,769-$8,769
Other Salaries and Wages$3,927$3,928-$7,855
Insurance$4,835$1,209-$6,044
Current Officers, Directors, Trustees, and Key Employees$1,648$1,648-$3,296
Other Employee Benefits$1,794$448-$2,242
Office Expenses$1,803--$1,803
Payroll Taxes$734$734-$1,468
Travel$207--$207
Other Expenses$193--$193
Information Technology$188--$188
All Other Expenses$116--$116
Interest$16--$16
Total Functional Expenses$80,806$28,736$0$109,542
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$5,590
A/p Intercompany$3,840
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
KAHO'OKAMAMALU II INC
EIN
20-0448213
Phone
8082425761
Address
1935 MAIN ST SUITE 204, WAILUKU, HI 96793

Signing Officer

Name
Regina S Thieman
Title
Executive Director
Phone
8082425761
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regina S Thieman
Formed
1998
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3), and exempt from state income taxes under section 237-23 (b) of the hawaii revised statutes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the combined financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the combined financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2024 and 2023. The organization's forms 990, return of organization exempt from income tax, for the years ending june 30, 2021, 2022, and 2023 are subject to examination by the irs, generally for three years after they were filed.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02019 LAUNDRY AND VENDING 198 2020 LAUNDRY AND VENDING 602 2020 OTHER INCOME 115 2021 LAUNDRY AND VENDING 626 2022 LAUNDRY AND VENDING 775 2023 LAUNDRY AND VENDING 718
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERCOMPANY ACCOUNTS RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1REPLACEMENT RESERVES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE COMBINED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2024 AND 2023. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING JUNE 30, 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3HALE O MANA'O LANA HOU I INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt562 MARKET STREET INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6LOKAHI PACIFIC
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