Civic Intelligence

Kanaka Aupuni a Niihau Aloha

EIN 20-3044246 • 501(c)3 • Kekaha, HI

Profile

Providing families from the island of niihau and kauai with economic opportunities via business development, education, property acquisition and business management services.

PO Box 74Kekaha, HI 96752

www.kanakapcs.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.74x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

6.68x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

88th percentile

46%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,715

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 51.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-3.2%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

61%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,854,970

Down $62,076 (-3.2%) from 2023

Liabilities

Down

$1,374,550

Down $157,231 (-10%) from 2023

Net Assets

Up

$480,420

Up $95,155 (+25%) from 2023

Revenue

Up

$205,842

Up $78,282 (+61%) from 2023

Expenses

Down

$110,687

Down $53,222 (-32%) from 2023

Net Income

Up

$95,155

Up $131,504 (+362%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2013: $5,185Liabilities 2013: $0Net Assets 2013: $5,1852013Assets 2014: $3,685Liabilities 2014: $0Net Assets 2014: $3,6852014Assets 2015: $340Liabilities 2015: $0Net Assets 2015: $3402015Assets 2016: $1,501,360Liabilities 2016: $1,508,880Net Assets 2016: -$7,5202016Assets 2017: $1,581,611Liabilities 2017: $1,626,775Net Assets 2017: -$45,1642017Assets 2018: $1,694,288Liabilities 2018: $1,726,175Net Assets 2018: -$31,8872018Assets 2019: $1,587,192Liabilities 2019: $1,613,069Net Assets 2019: -$25,8772019Assets 2020: $1,735,508Liabilities 2020: $1,749,663Net Assets 2020: -$14,1552020Assets 2021: $2,227,446Liabilities 2021: $1,783,634Net Assets 2021: $443,8122021Assets 2022: $2,008,446Liabilities 2022: $1,634,630Net Assets 2022: $373,8162022Assets 2023: $1,917,046Liabilities 2023: $1,531,781Net Assets 2023: $385,2652023Assets 2024: $1,854,970Liabilities 2024: $1,374,550Net Assets 2024: $480,4202024

Highlighted filing

2024

Assets$1,854,970
Liabilities$1,374,550
Net Assets$480,420

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $207,658Expenses 2013: $205,071Net Income 2013: $2,5872013Revenue 2014: $250,908Expenses 2014: $249,866Net Income 2014: $1,0422014Revenue 2015: $224,000Expenses 2015: $227,345Net Income 2015: -$3,3452015Revenue 2016: $259,391Expenses 2016: $267,251Net Income 2016: -$7,8602016Revenue 2017: $274,727Expenses 2017: $312,371Net Income 2017: -$37,6442017Revenue 2018: $350,559Expenses 2018: $337,282Net Income 2018: $13,2772018Revenue 2019: $280,440Expenses 2019: $274,430Net Income 2019: $6,0102019Revenue 2020: $313,254Expenses 2020: $301,532Net Income 2020: $11,7222020Revenue 2021: $805,803Expenses 2021: $347,836Net Income 2021: $457,9672021Revenue 2022: $192,184Expenses 2022: $262,180Net Income 2022: -$69,9962022Revenue 2023: $127,560Expenses 2023: $163,909Net Income 2023: -$36,3492023Revenue 2024: $205,842Expenses 2024: $110,687Net Income 2024: $95,1552024

Highlighted filing

2024

Revenue$205,842
Expenses$110,687
Net Income$95,155

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$211,925
Mission and Program Overview

Mission

Providing families from the islands of niihau and kauai with economic opportunities via business development, education, property acquisition and business management services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,885,855$1,824,848▼ $61,007
Cash and Non-Interest-Bearing Accounts$29,251$30,122▲ $871
Prepaid Expenses and Deferred Charges$1,940--
Total Assets$1,917,046$1,854,970▼ $62,076
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,483,781$1,368,550▼ $115,231
Deferred Revenue$48,000$6,000▼ $42,000
Total Liabilities$1,531,781$1,374,550▼ $157,231
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$385,265$480,420▲ $95,155
Total Net Assets Fund Balance$385,265$480,420▲ $95,155
Total Liabilities and Net Assets / Fund Balance$1,917,046$1,854,970▼ $62,076

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,455,848$374,375$1,830,223
Land$369,000-$369,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Steven SullivanTreasurerPT$105,715$105,715
Shantel StevensSecretaryPT$44,327$44,327

Board Members and Trustees

NameTitle
Melvin PahulehuaPresident
Geraldine KanaheleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$132,878
Investment Income
$0
Other Revenue
$72,964
Change in Net Assets
$95,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$37,575--$37,575
Occupancy$34,298--$34,298
Insurance-$19,705-$19,705
Interest-$8,692-$8,692
Fees for Services Other-$4,500-$4,500
Fees for Services Accounting-$3,000-$3,000
Office Expenses$142--$142
Other Expenses$29--$29
Total Functional Expenses$74,790$35,897$0$110,687
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The board of directors reviews the form 990 at a monthly board meeting and will approve.

Form 990, Page 6, Part VI, Line 15A

The board of directors approves all compensation for any top officials based on comparable data and the annual budget.

Form 990, Page 6, Part VI, Line 15B

The board of directors approves all compensation for any officers and key employees based on comparable data and the annual budget.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990 and conflict of interest policy, are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kanaka Aupuni a Niihau Aloha
EIN
20-3044246
Phone
8086510475
Address
PO BOX 74, KEKAHA, HI 96752

Signing Officer

Name
Shantel Stevens
Title
Secretary
Phone
8086510475
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Sullivan
Formed
2005
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
4

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Raw XML Appendix350 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.

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IRS990/TotalProgramServiceRevenueAmt0132878
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANTEL STEVENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KANAKA AUPUNI A NIIHAU ALOHA
ReturnHeader/Filer/BusinessNameControlTxt0KANA
ReturnHeader/Filer/EIN0203044246
ReturnHeader/Filer/PhoneNum08086510475
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ReturnHeader/Filer/USAddress/CityNm0KEKAHA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-05-13T15:59:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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