Civic Intelligence

Hi'Ipaka LLC

990 • Fiscal year 2013 • EIN 26-1537168

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 28, 2014

Organization Profilewaimeavalley.net
59-864 Kamehameha Highway96712

(808) 638-7766

Siviq Scores

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

Liabilities / Assets

16th percentile

0.02x

Higher debt load relative to assets than 16% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

21st percentile

0.07x

Higher debt load relative to revenue than 21% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

46th percentile

$153,809

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

53rd percentile

4.3%

Faster asset growth than 53% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$16,247,992

Up $1,378,195 (+9.3%) from 2011

Net Assets

Up

$15,946,281

Up $1,308,452 (+8.9%) from 2011

Liabilities

Up

$301,711

Up $69,743 (+30%) from 2011

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin75th percentile

Revenue

$4,435,089

No earlier filing loaded for comparison.

Expenses

Up

$3,734,952

Up $469,973 (+14%) from 2011

Net Income

$700,137

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$40M$30M$20M$10M$0Assets 2011: $14,869,797Liabilities 2011: $231,968Net Assets 2011: $14,637,8292011Assets 2013: $16,247,992Liabilities 2013: $301,711Net Assets 2013: $15,946,2812013Assets 2014: $16,749,939Liabilities 2014: $391,983Net Assets 2014: $16,357,9562014Assets 2015: $17,104,254Liabilities 2015: $387,260Net Assets 2015: $16,716,9942015Assets 2017: $18,256,465Liabilities 2017: $410,796Net Assets 2017: $17,845,6692017Assets 2018: $18,831,640Liabilities 2018: $463,060Net Assets 2018: $18,368,5802018Assets 2019: $19,842,305Liabilities 2019: $526,986Net Assets 2019: $19,315,3192019Assets 2020: $18,040,743Liabilities 2020: $1,046,830Net Assets 2020: $16,993,9132020Assets 2024: $33,060,995Liabilities 2024: $847,499Net Assets 2024: $32,213,4962024

Highlighted filing

2013

Assets$16,247,992
Liabilities$301,711
Net Assets$15,946,281
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,264,9792011Revenue 2013: $4,435,089Expenses 2013: $3,734,952Net Income 2013: $700,1372013Revenue 2014: $5,276,821Expenses 2014: $4,865,146Net Income 2014: $411,6752014Revenue 2015: $5,963,441Expenses 2015: $5,604,403Net Income 2015: $359,0382015Revenue 2017: $6,651,052Expenses 2017: $6,005,131Net Income 2017: $645,9212017Revenue 2018: $7,055,959Expenses 2018: $6,533,048Net Income 2018: $522,9112018Revenue 2019: $8,217,321Expenses 2019: $7,270,582Net Income 2019: $946,7392019Revenue 2020: $2,774,686Expenses 2020: $5,096,092Net Income 2020: -$2,321,4062020Revenue 2024: $13,422,125Expenses 2024: $10,453,437Net Income 2024: $2,968,6882024

Highlighted filing

2013

Revenue$4,435,089
Expenses$3,734,952
Net Income$700,137
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 28, 2014
Return Version
2013v3.0
Gross Receipts
$6,053,803
Mission and Program Overview

Mission

The Company's mission is to preserve and perpetuate the human, cultural and natural resources of Waimea Valley, Oahu for future generations through education and stewardship.

See Schedule O for mission statement.The Company's purpose is to preserve and perpetuate the human, cultural and natural resources of Waimea Valley, Oahu for future generations through education and stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,718,063$15,130,803▲ $412,740
Cash and Non-Interest-Bearing Accounts$642,166$896,969▲ $254,803
Accounts Receivable$113,276$94,150▼ $19,126
Inventories for Sale or Use$64,777$78,141▲ $13,364
Prepaid Expenses and Deferred Charges$34,071$47,929▲ $13,858
Total Assets$15,572,353$16,247,992▲ $675,639
Liabilities
Accounts Payable and Accrued Expenses$326,209$301,711▼ $24,498
Total Liabilities$326,209$301,711▼ $24,498
Net Assets / Fund Balance
Unrestricted Net Assets$15,246,144$15,946,281▲ $700,137
Total Net Assets Fund Balance$15,246,144$15,946,281▲ $700,137
Total Liabilities and Net Assets / Fund Balance$15,572,353$16,247,992▲ $675,639

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,003,821-$13,003,821
Buildings$1,829,193$593,267$2,422,460
Equipment$297,789$288,858$586,647
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard PezzuloExecutive DirectorFT$138,000$6,625$144,625
Hawley IonaManager--$116,819$116,819
Aedward Los BanosManager, partial year--$116,640$116,640
Kawika BurgessManager--$11,323$11,323

Board Members and Trustees

NameTitle
Kamana'opono M Crabbe PhDManager

Highest Paid Contractors

ContractorServicesLocationCompensation
Shoreline Builders IncConstruction-$285,087
Aloha Surf LifesavingLifeguard services-$167,067
Revenue and Support

Revenue Composition

Contributions and Grants
$390,962
Program Service Revenue
$3,776,529
Investment Income
$0
Other Revenue
$267,598
All Other Contributions
$142,662
Change in Net Assets
$700,137

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,435,089
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,435,089
Total Revenue per Form 990
$4,435,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,913,809
Other Expenses$1,821,143
Total Fundraising Expense$21,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,119,239$272,507-$1,391,746
Depreciation Depletion$222,656$24,739-$247,395
Advertising-$244,358-$244,358
Office Expenses$182,322$60,765-$243,087
Insurance$202,562$22,507-$225,069
Fees for Services Other$185,115$8,968$6,227$200,310
Other Employee Benefits$134,682$48,689-$183,371
Payroll Taxes$115,630$41,799$1,056$158,485
Occupancy$107,683$39,909-$147,592
Current Officers, Directors, Trustees, and Key Employees-$130,162$14,462$144,624
Other Expenses$34,139$12,653-$46,792
Information Technology$26,906$9,967-$36,873
Pension Plan Contributions$29,901$5,682-$35,583
Fees for Services Accounting-$19,133-$19,133
Travel$2,077$769-$2,846
Fees for Services Legal-$-264-$-264
Total Functional Expenses$2,740,314$972,893$21,745$3,734,952

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,734,952
Total Expenses per Audited Statements$3,734,952
Total Expenses per Form 990$3,734,952
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“The Managers of the organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Hi'ilei Aloha LLC).”

Form 990, Part VI, Section A, line 6

“The organization is a Manager-Managed LLC and has one member, Hi'ilei Aloha LLC.”

Form 990, Part VI, Section A, line 7A

“The Managers of the LLC shall be the Chief Executive Officer, the Chief Financial Officer, and the Chief Operating Officer of OHA.”

Form 990, Part VI, Section A, line 7B

“Pursuant to the Operating Agreement, Member approval is required for certain major transactions,including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization.”

Form 990, Part VI, Section A, line 8B

“There are no sub-committees of the governing body.”

Form 990, Part VI, Section B, line 11

“The form 990 is reviewed by the organization's Managers prior to filing.”

Form 990, Part VI, Section B, line 12C

“Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction.”

Form 990, Part VI, Section B, line 15A

“The top management official's compensation is paid by OHA and determined by OHA's board of trustees using comparable salary data, and contemporaneously documented.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
26-1537168
Phone
8086387766

Signing Officer

Name
Richard Pezzulo
Title
Executive Director
Phone
8086387766
Signed
2014-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Pezzulo
Formed
2007
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
0
Employees
65
Volunteers
350

Preparer

Preparer
James Hasselman
Phone
8087215483
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The process for auditor selection and reviewing the audited financial statements by the governing board has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Company adheres to generally accepted accounting principles (GAAP) pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only if those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions taken on previously filed tax returns. Such tax returns are generally open for examination by the IRS until the statute of limitations (three years) expires.”

Raw XML AppendixShowing 400 of 593 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/PensionPlanContributionsGrp/ProgramServicesAmt029901
IRS990/PensionPlanContributionsGrp/TotalAmt035583
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034071
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt047929
IRS990/PrincipalOfficerNm0Richard Pezzulo
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1812930
IRS990/ProgramServiceRevenueGrp/BusinessCd2812930
IRS990/ProgramServiceRevenueGrp/Desc0Admissions and tours
IRS990/ProgramServiceRevenueGrp/Desc1Shuttle Service and Other
IRS990/ProgramServiceRevenueGrp/Desc2Parking
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03453217
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1283130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03453217
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1283130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt240182
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt040182
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0570879
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01236194
IRS990/PYOtherRevenueAmt066681
IRS990/PYProgramServiceRevenueAmt02994631
IRS990/PYRevenuesLessExpensesAmt0608315
IRS990/PYSalariesCompEmpBnftPaidAmt01787682
IRS990/PYTotalExpensesAmt03023876
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03632191
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0700137
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt097291
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04003945
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0390962
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0570879
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0993394
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01053405
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01231401
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04240041
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt097291
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt053409
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt032356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt026699
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt039971
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0249726
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05525368
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04281877
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03360234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02682615
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01799921
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt017650015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt097291
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt053409
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt032356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt026699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt039971
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0249726
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt024150
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt023361
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt027114
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt024293
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt098918
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt021890056
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05916330
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04852756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04353628
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03736020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03031322
IRS990ScheduleA/Total509Grp/TotalAmt021890056
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06037771
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04929526
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04413098
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03787012
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03071293
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt022238700
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01829193
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0593267
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02422460
IRS990ScheduleD/EquipmentGrp/BookValueAmt0297789
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0288858
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0586647
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03734952
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt013003821
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013003821
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04435089
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Company adheres to generally accepted accounting principles (GAAP) pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only if those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions taken on previously filed tax returns. Such tax returns are generally open for examination by the IRS until the statute of limitations (three years) expires.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015130803
IRS990ScheduleD/TotalExpensesPerForm990Amt03734952
IRS990ScheduleD/TotalRevenuePerForm990Amt04435089
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04435089
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03734952
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0148433
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt05376
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kamana'opono M Crabbe PhD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0153809
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The chief management official of the organization is compensated by a related organization, Office of Hawaiian Affairs (OHA). OHA's compensation practices for the chief management official include a written employment contract, use of compensation surveys or studies, and approval by its board of trustees.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Managers of the organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Hi'ilei Aloha LLC).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization is a Manager-Managed LLC and has one member, Hi'ilei Aloha LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Managers of the LLC shall be the Chief Executive Officer, the Chief Financial Officer, and the Chief Operating Officer of OHA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Pursuant to the Operating Agreement, Member approval is required for certain major transactions,including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no sub-committees of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The form 990 is reviewed by the organization's Managers prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The top management official's compensation is paid by OHA and determined by OHA's board of trustees using comparable salary data, and contemporaneously documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,247,992
Liabilities
$301,711
Net assets
$15,946,281
Revenue
$4,435,089
Expenses
$3,734,952
Net income
$700,137
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.1$0.85$32.2$13.4$10.5$2.97
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$1.05$17.0$2.77$5.10$2.32
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.8$0.53$19.3$8.22$7.27$0.95
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$0.46$18.4$7.06$6.53$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$0.41$17.8$6.65$6.01$0.65
2015Detailed filing. Detailed filing data is available for this year.$17.1$0.39$16.7$5.96$5.60$0.36
2014Detailed filing. Detailed filing data is available for this year.$16.7$0.39$16.4$5.28$4.87$0.41
2013Detailed filing. Detailed filing data is available for this year.$16.2$0.30$15.9$4.44$3.73$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$0.23$14.6$3.26