Civic Intelligence

Kailapa Community Association

990 • Fiscal year 2016 • EIN 20-2448236

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 16, 2017

Organization Profilewww.kailapa.org
61-4016 Kai Opae PlKamuela, HI 96743

(808) 640-3195

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

83rd percentile

$21,600

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

80th percentile

36%

Faster asset growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

94th percentile

123%

Faster revenue growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$178,229

Up $47,023 (+36%) from 2015

Net Assets

Up

$178,229

Up $48,855 (+38%) from 2015

Liabilities

Down

$0

Down $1,832 (-100%) from 2015

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin66th percentile

Revenue

Up

$434,480

Up $239,741 (+123%) from 2015

Expenses

Up

$385,625

Up $250,949 (+186%) from 2015

Net Income

Down

$48,855

Down $11,208 (-19%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2014: $111,123Liabilities 2014: $76,752Net Assets 2014: $34,3712014Assets 2015: $131,206Liabilities 2015: $1,832Net Assets 2015: $129,3742015Assets 2016: $178,229Liabilities 2016: $0Net Assets 2016: $178,2292016Assets 2017: $178,229Net Assets 2017: $178,2292017Assets 2018: $178,229Net Assets 2018: $178,2292018Assets 2019: $964,185Liabilities 2019: $843,000Net Assets 2019: $121,1852019Assets 2020: $964,185Liabilities 2020: $843,000Net Assets 2020: $121,1852020Assets 2021: $888,565Liabilities 2021: $0Net Assets 2021: $888,5652021Assets 2022: $988,764Liabilities 2022: $0Net Assets 2022: $988,7642022Assets 2023: $1,105,552Liabilities 2023: $0Net Assets 2023: $1,105,5522023Assets 2024: $1,085,986Liabilities 2024: $450Net Assets 2024: $1,085,5362024

Highlighted filing

2016

Assets$178,229
Liabilities$0
Net Assets$178,229
Open 2016 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2014: $190,019Expenses 2014: $155,648Net Income 2014: $34,3712014Revenue 2015: $194,739Expenses 2015: $134,676Net Income 2015: $60,0632015Revenue 2016: $434,480Expenses 2016: $385,625Net Income 2016: $48,8552016Revenue 2017: $02017Revenue 2018: $02018Revenue 2019: $85,349Expenses 2019: $87,331Net Income 2019: -$1,9822019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $136,978Expenses 2021: $135,367Net Income 2021: $1,6112021Revenue 2022: $164,753Expenses 2022: $64,554Net Income 2022: $100,1992022Revenue 2023: $133,870Expenses 2023: $17,082Net Income 2023: $116,7882023Revenue 2024: $11,800Expenses 2024: $31,816Net Income 2024: -$20,0162024

Highlighted filing

2016

Revenue$434,480
Expenses$385,625
Net Income$48,855
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 16, 2017
Return Version
2016v3.0
Gross Receipts
$434,480
Mission and Program Overview

Mission

To empower Native Hawaiians living in Kohala, specifically the Kailapa Community, supporting physical, mental, spiritual, and cultural health of people and place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$131,206$178,229▲ $47,023
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$131,206$178,229▲ $47,023
Other Assets Total-$0-
Liabilities
Other Liabilities$1,832--
Total Liabilities$1,832$0▼ $1,832
Net Assets / Fund Balance
Unrestricted Net Assets$129,374$178,229▲ $48,855
Total Net Assets Fund Balance$129,374$178,229▲ $48,855
Total Liabilities and Net Assets / Fund Balance$131,206$178,229▲ $47,023
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diane KanealiiExecutive DirectorPT$21,600$21,600

Board Members and Trustees

NameTitle
Sam PeckPresident
Robert LymanVice President
Kalani GraceDirector
Kaleo BertelmannDirector
Wyman DrummondoDirector
Isabel CatrettSecretary
Lynn JardineTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Goodfellow Bros IncConstruction68-1244 Waikoloa Road, Waikoloa, HI 96738$167,745
Revenue and Support

Revenue Composition

Contributions and Grants
$434,480
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$73,605
Change in Net Assets
$48,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,642
Salaries, Compensation, and Employee Benefits$21,983
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$201,444--$201,444
Current Officers, Directors, Trustees, and Key Employees$21,600--$21,600
All Other Expenses$42$1,500-$1,542
Insurance-$1,400-$1,400
Other Expenses$1,133$33-$1,166
Fees for Services Accounting-$1,035-$1,035
Other Employee Benefits-$205-$205
Payroll Taxes$169$9-$178
Office Expenses-$13-$13
Total Functional Expenses$381,085$4,540$0$385,625
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of Form 990 is distributed to the organization's governing body via electronic mail for review.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each year the conflict of interest policy is reviewed and signed by governing body, officers, and employees as an agreement to the understanding and compliance of the policy.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation of the organization's executive director and other key employees are reviewed and determined by the governing board members.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization's governing documents and policies, financial statements and tax returns are available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Kailapa Community Association
EIN
20-2448236
Phone
8086403195
Address
61-4016 Kai Opae Pl, Kamuela, HI 96743

Signing Officer

Name
Diane Kanealii
Title
Executive Director
Signed
2017-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Kanealii
Formed
2009
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Karen Hughes CPA
Address
PO Box 26083, Honolulu, HI 96825
Preparer
Karen Hughes
Phone
8082210138
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: other program services 5:”

Raw XML AppendixShowing 400 of 418 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To empower Native Hawaiians living in Kohala, specifically the Kailapa Community, supporting physical, mental, spiritual, and cultural health of people and place.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt073605
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01500
IRS990/AllOtherExpensesGrp/ProgramServicesAmt042
IRS990/AllOtherExpensesGrp/TotalAmt01542
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Diane Kanealii
IRS990/BooksInCareOfDetail/PhoneNum08086403195
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt061-4016 Kai Opae Pl
IRS990/BooksInCareOfDetail/USAddress/CityNm0Kamuela
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096743
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0131206
IRS990/CashNonInterestBearingGrp/EOYAmt0178229
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt021600
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt021600
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0167745
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt068-1244 Waikoloa Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Waikoloa
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd096738
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Goodfellow Bros Inc
IRS990/ContractorCompensationGrp/ServicesDesc0Construction
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0434480
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0363642
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt048855
IRS990/CYSalariesCompEmpBnftPaidAmt021983
IRS990/CYTotalExpensesAmt0385625
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0434480
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Community center for community of approximately 150 homes with about 600 people served. Funded by grants from Grant-In-Aid, the Atherton Foundation, and the McInerny Foundation.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0258248
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01035
IRS990/FeesForServicesAccountingGrp/TotalAmt01035
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0201444
IRS990/FeesForServicesOtherGrp/TotalAmt0201444
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Wyman Drummondo
IRS990/Form990PartVIISectionAGrp/PersonNm1Kaleo Bertelmann
IRS990/Form990PartVIISectionAGrp/PersonNm2Kalani Grace
IRS990/Form990PartVIISectionAGrp/PersonNm3Sam Peck
IRS990/Form990PartVIISectionAGrp/PersonNm4Robert Lyman
IRS990/Form990PartVIISectionAGrp/PersonNm5Lynn Jardine
IRS990/Form990PartVIISectionAGrp/PersonNm6Isabel Catrett
IRS990/Form990PartVIISectionAGrp/PersonNm7Diane Kanealii
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt721600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0360875
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0434480
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01400
IRS990/InsuranceGrp/TotalAmt01400
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0HI
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To empower Native Hawaiians living in Kohala, specifically the Kailapa Community, supporting physical, mental, spiritual, and cultural health of people and place.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0129374
IRS990/NetAssetsOrFundBalancesEOYAmt0178229
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013
IRS990/OfficeExpensesGrp/TotalAmt013
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0205
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0205
IRS990/OtherExpensesGrp/Desc0Program Expenses Other
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Service Fees
IRS990/OtherExpensesGrp/Desc3Business Registration Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0345
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt133
IRS990/OtherExpensesGrp/ProgramServicesAmt084483
IRS990/OtherExpensesGrp/ProgramServicesAmt170235
IRS990/OtherExpensesGrp/ProgramServicesAmt21979
IRS990/OtherExpensesGrp/ProgramServicesAmt31133
IRS990/OtherExpensesGrp/TotalAmt084483
IRS990/OtherExpensesGrp/TotalAmt170580
IRS990/OtherExpensesGrp/TotalAmt21979
IRS990/OtherExpensesGrp/TotalAmt31166
IRS990/OtherLiabilitiesGrp/BOYAmt01832
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09
IRS990/PayrollTaxesGrp/ProgramServicesAmt0169
IRS990/PayrollTaxesGrp/TotalAmt0178
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Diane Kanealii
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0COH Playground - built for children between the ages of 2-12 and serves approximately 60 resident children.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt071000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt071000
IRS990/ProgSrvcAccomActy3Grp/Desc0AQP/AP Program - Large food security project for community use under a 100 x 25 green house which serves 130 homes (approximately 520 people), and family sized systems for 15 families in need (approximately 75 people).
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt028715
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025875
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt048855
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0314000
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0434480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0194739
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0186795
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026563
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt052665
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0895242
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0895242
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0434480
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0194739
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0186795
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt026563
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt052665
IRS990ScheduleA/Total509Grp/TotalAmt0895242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0434480
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0194739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0186795
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt026563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt052665
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0895242
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of Form 990 is distributed to the organization's governing body via electronic mail for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each year the conflict of interest policy is reviewed and signed by governing body, officers, and employees as an agreement to the understanding and compliance of the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the organization's executive director and other key employees are reviewed and determined by the governing board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents and policies, financial statements and tax returns are available to the general public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0131206
IRS990/TotalAssetsEOYAmt0178229
IRS990/TotalAssetsGrp/BOYAmt0131206
IRS990/TotalAssetsGrp/EOYAmt0178229
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0434480
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04540
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0381085
IRS990/TotalFunctionalExpensesGrp/TotalAmt0385625
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01832
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01832
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129374
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178229
IRS990/TotalOtherProgSrvcExpenseAmt023122
IRS990/TotalOtherProgSrvcRevenueAmt022829
IRS990/TotalProgramServiceExpensesAmt0381085
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt021600
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0434480
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0131206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0178229
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0129374
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0178229
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.kailapa.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Diane Kanealii
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kailapa Community Association
ReturnHeader/Filer/BusinessNameControlTxt0KAIL
ReturnHeader/Filer/EIN0202448236

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$178,229
Liabilities
$0
Net assets
$178,229
Revenue
$434,480
Expenses
$385,625
Net income
$48,855
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.01$0.03$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.13$0.02$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.16$0.06$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.14$0.14$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.84$0.12$0.00$0.00$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.84$0.12$0.09$0.09$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.43$0.39$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.19$0.13$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.08$0.03$0.19$0.16$0.03