Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
EIN 20-1579949 • 501(c)3 • Lihue, HI
Profile
To address urgent public issues thru cross-sector planning & action
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 20.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Assets
Down$38,383
Down $140,919 (-79%) from 2023
Liabilities
Down$515
Down $532 (-51%) from 2023
Net Assets
Down$37,868
Down $140,387 (-79%) from 2023
Revenue
Down$492,074
Down $247,282 (-33%) from 2023
Expenses
Down$632,458
Down $34,199 (-5.1%) from 2023
Net Income
Down-$140,384
Down $213,083 (-293%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To address urgent public issues thru cross-sector planning & action
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $178,255 | $37,868 | ▼ $140,387 |
| Cash and Non-Interest-Bearing Accounts | $179,302 | $36,451 | ▼ $142,851 |
| Land, Buildings, and Equipment, Net | - | $1,932 | - |
| Total Assets | $179,302 | $38,383 | ▼ $140,919 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,047 | $515 | ▼ $532 |
| Total Liabilities | $1,047 | $515 | ▼ $532 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $178,255 | $37,868 | ▼ $140,387 |
| Total Liabilities and Net Assets / Fund Balance | $179,302 | $38,383 | ▼ $140,919 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,932 | $12,900 | $14,832 |
| Other Land Buildings | - | $505 | $505 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Alice Luck | President & | FT | $98,376 | $98,376 |
| Name | Title |
|---|---|
| G Alan Williams | Chair |
| Laverne Bishop | Chair 2024 |
| Mark Hubbard | Vice Chair |
| Cameron Kruse | Director |
| Milani Pimental | Director |
| Sarah Dooley | Director |
| Chris Molina | Secretary |
| Eric Kronvall | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $329,145 |
| Other Expenses | $303,313 |
| Total Fundraising Expense | $9,010 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $247,326 | $24,373 | $7,405 | $279,104 |
| Fees for Services Other | $175,131 | - | - | $175,131 |
| Other Employee Benefits | $43,466 | $5,530 | $1,045 | $50,041 |
| Occupancy | $25,811 | $8,354 | - | $34,165 |
| Fees for Services Management | $20,495 | $2,105 | $344 | $22,944 |
| Conferences and Meetings | $16,411 | $1,648 | $36 | $18,095 |
| Fees for Services Accounting | - | $6,808 | - | $6,808 |
| Information Technology | $2,309 | $3,644 | - | $5,953 |
| Insurance | $3,849 | $379 | $115 | $4,343 |
| Office Expenses | $1,750 | $1,544 | $57 | $3,351 |
| Travel | $1,819 | - | - | $1,819 |
| Other Expenses | $1,627 | $1,076 | $8 | $1,076 |
| Advertising | $201 | $280 | - | $481 |
| All Other Expenses | $289 | - | - | $289 |
| Depreciation Depletion | $215 | - | - | $215 |
| Total Functional Expenses | $564,287 | $59,161 | $9,010 | $632,458 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Kpaa retains the services of altres, inc. To administer matters relating to payroll, health insurance, employer taxes, temporary disability insurance (tdi), human resources administration, workers' compensation and/or other administrative aspects of employment. Kpaa is currently in the process of changing payroll administrators.”
“Kpaa's cpa reviews the form 990 in detail with the president/ceo and the treasurer. The form 990 is then made available to all board members for review, discussion & approval. The treasurer then signs and submits the form 990.”
“Annually, each director signs a statement that affirms such person has a) received a copy of the conflict of interest policy b) read and understands the policy c) agrees to comply with the policy the board chair and secretary enforce the policy throughout the year as needed.”
“The president/ceo is evaluated annually by the board of directors. In conjunction with this performance review, the executive committee conducts a review of salaries in comparable organizations. Based on the results of the performance evaluation and the salary survey, the executive committee makes salary recommendations to the full board for approval.”
“Each year, as part of the budget process, the president/ceo recommends the compensation for all other employees based on comparable salaries and performance reviews. The board of directors approves the budget.”
“Kpaa's form 990 and governing documents are available upon request. The form 990 is also posted on guidestar as well as the irs website.”
“Autism services 9,250 0 0 community training 3,500 0 0 doe school design improvement 97,500 0 0 early childhood education 9,738 0 0 mural project 19,422 0 0 prof fees keiki to career 5,056 0 0 survey early childhd educ 30,665 0 0 total 175,131 0 0”
“ROUNDING -3”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 515 |
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| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 201 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 481 |
| IRS990/AllOtherContributionsAmt | 0 | 407038 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 289 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 289 |
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| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086322005 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2959 UMI STREET 201 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LIHUE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96766 |
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| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 179302 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 36451 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 36 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1648 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 16411 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 18095 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 492074 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 303313 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -140384 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 329145 |
| IRS990/CYTotalExpensesAmt | 0 | 632458 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9010 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 492074 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 215 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 215 |
| IRS990/Desc | 0 | KPAA'S MAIN INITIATIVE, KEIKI TO CAREER, CONTINUES TO COORDINATE SYSTEMS AND WORK WITH NUMEROUS PARTNERS IN THE COMMUNITY. IN 2024, KPAA WORKED IN THREE MAIN AREAS: EARLY CHILDHOOD EDUCATION, MATERNAL & CHILD HEALTH AND OUR YOUTH RESILIENCE INITIATIVE, THE KAUAI RESILIENCE PROJECT. |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
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| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6808 |
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| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2105 |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 175131 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 175131 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LAVERNE BISHOP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SARAH DOOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARK HUBBARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC KRONVALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CAMERON KRUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRIS MOLINA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MILANI PIMENTAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | G ALAN WILLIAMS |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT & |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIR 2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHAIR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2004 |
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| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GrossReceiptsAmt | 0 | 492074 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | false |
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| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5953 |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 379 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3849 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4343 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 37868 |
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| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 8 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1257 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1905 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 258 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1076 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 22971 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 617 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1627 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2522 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1893 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1076 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 247326 |
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| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | G ALAN WILLIAMS |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990/PYTotalExpensesAmt | 0 | 666657 |
| IRS990/PYTotalRevenueAmt | 0 | 739356 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -140384 |
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| IRS990/RelatedEntityInd | 0 | false |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 739356 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 518191 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 276459 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 612268 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2638348 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2433 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2433 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99910 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2638348 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 739356 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 276459 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KPAA RETAINS THE SERVICES OF ALTRES, INC. TO ADMINISTER MATTERS RELATING TO PAYROLL, HEALTH INSURANCE, EMPLOYER TAXES, TEMPORARY DISABILITY INSURANCE (TDI), HUMAN RESOURCES ADMINISTRATION, WORKERS' COMPENSATION AND/OR OTHER ADMINISTRATIVE ASPECTS OF EMPLOYMENT. KPAA IS CURRENTLY IN THE PROCESS OF CHANGING PAYROLL ADMINISTRATORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KPAA'S CPA REVIEWS THE FORM 990 IN DETAIL WITH THE PRESIDENT/CEO AND THE TREASURER. THE FORM 990 IS THEN MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW, DISCUSSION & APPROVAL. THE TREASURER THEN SIGNS AND SUBMITS THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY, EACH DIRECTOR SIGNS A STATEMENT THAT AFFIRMS SUCH PERSON HAS A) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY B) READ AND UNDERSTANDS THE POLICY C) AGREES TO COMPLY WITH THE POLICY THE BOARD CHAIR AND SECRETARY ENFORCE THE POLICY THROUGHOUT THE YEAR AS NEEDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PRESIDENT/CEO IS EVALUATED ANNUALLY BY THE BOARD OF DIRECTORS. IN CONJUNCTION WITH THIS PERFORMANCE REVIEW, THE EXECUTIVE COMMITTEE CONDUCTS A REVIEW OF SALARIES IN COMPARABLE ORGANIZATIONS. BASED ON THE RESULTS OF THE PERFORMANCE EVALUATION AND THE SALARY SURVEY, THE EXECUTIVE COMMITTEE MAKES SALARY RECOMMENDATIONS TO THE FULL BOARD FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH YEAR, AS PART OF THE BUDGET PROCESS, THE PRESIDENT/CEO RECOMMENDS THE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON COMPARABLE SALARIES AND PERFORMANCE REVIEWS. THE BOARD OF DIRECTORS APPROVES THE BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | KPAA'S FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO POSTED ON GUIDESTAR AS WELL AS THE IRS WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AUTISM SERVICES 9,250 0 0 COMMUNITY TRAINING 3,500 0 0 DOE SCHOOL DESIGN IMPROVEMENT 97,500 0 0 EARLY CHILDHOOD EDUCATION 9,738 0 0 MURAL PROJECT 19,422 0 0 PROF FEES KEIKI TO CAREER 5,056 0 0 SURVEY EARLY CHILDHD EDUC 30,665 0 0 TOTAL 175,131 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ROUNDING -3 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | G ALAN WILLIAMS |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LAURA WILEY |
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| ReturnHeader/ReturnTs | 0 | 2025-11-12T14:12:34-05:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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