Civic Intelligence

Na Kama Kai

990 • Fiscal year 2014 • EIN 26-2034996

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

Organization ProfileWWW.NAKAMAKAI.ORG
PO Box 240039Honolulu, HI 96824

(808) 864-9164

Siviq Scores

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

Liabilities / Assets

71st percentile

0.05x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$51,490

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 28.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

30th percentile

-8.4%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$54,904

Down $5,063 (-8.4%) from 2013

Net Assets

Down

$52,246

Down $5,425 (-9.4%) from 2013

Liabilities

Up

$2,658

Up $362 (+16%) from 2013

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin18th percentile

Revenue

Up

$181,282

Up $28,782 (+19%) from 2013

Expenses

Up

$209,839

Up $85,529 (+69%) from 2013

Net Income

Down

-$28,557

Down $56,747 (-201%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$800K$600K$400K$200K$0Assets 2013: $59,967Liabilities 2013: $2,296Net Assets 2013: $57,6712013Assets 2014: $54,904Liabilities 2014: $2,658Net Assets 2014: $52,2462014Assets 2015: $69,930Liabilities 2015: $3,490Net Assets 2015: $66,4402015Assets 2016: $178,159Liabilities 2016: $5,654Net Assets 2016: $172,5052016Assets 2017: $138,812Liabilities 2017: $203Net Assets 2017: $138,6092017Assets 2018: $165,451Liabilities 2018: $227Net Assets 2018: $165,2242018Assets 2019: $345,123Liabilities 2019: $5,509Net Assets 2019: $339,6142019Assets 2020: $378,485Liabilities 2020: $21,596Net Assets 2020: $356,8892020Assets 2021: $504,471Liabilities 2021: $1,866Net Assets 2021: $502,6052021Assets 2022: $301,060Liabilities 2022: $685Net Assets 2022: $300,3752022Assets 2023: $735,241Liabilities 2023: $55,868Net Assets 2023: $679,3732023Assets 2024: $651,125Liabilities 2024: $56,566Net Assets 2024: $594,5592024

Highlighted filing

2014

Assets$54,904
Liabilities$2,658
Net Assets$52,246
Open 2014 Filing

Operations Trend

Revenue Growth71st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $152,500Expenses 2013: $124,310Net Income 2013: $28,1902013Revenue 2014: $181,282Expenses 2014: $209,839Net Income 2014: -$28,5572014Revenue 2015: $136,466Expenses 2015: $122,272Net Income 2015: $14,1942015Revenue 2016: $325,499Expenses 2016: $219,434Net Income 2016: $106,0652016Revenue 2017: $198,040Expenses 2017: $231,936Net Income 2017: -$33,8962017Revenue 2018: $297,875Expenses 2018: $271,260Net Income 2018: $26,6152018Revenue 2019: $495,581Expenses 2019: $320,310Net Income 2019: $175,2712019Revenue 2020: $293,841Expenses 2020: $276,566Net Income 2020: $17,2752020Revenue 2021: $453,103Expenses 2021: $325,066Net Income 2021: $128,0372021Revenue 2022: $456,768Expenses 2022: $600,276Net Income 2022: -$143,5082022Revenue 2023: $1,209,131Expenses 2023: $879,093Net Income 2023: $330,0382023Revenue 2024: $1,021,743Expenses 2024: $1,113,031Net Income 2024: -$91,2882024

Highlighted filing

2014

Revenue$181,282
Expenses$209,839
Net Income-$28,557
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$214,709
Mission and Program Overview

Mission

Na kama kai's (children of the sea) mission is to empower youth by creating, conducting and supporting ocean-based programs, specifically targeting ocean safety and conservation awareness in order to increase the capacity of youth in the community through hawaiian values, culture and environmental education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$32,392$32,029▼ $363
Cash and Non-Interest-Bearing Accounts$27,375$22,443▼ $4,932
Total Assets$59,967$54,904▼ $5,063
Other Assets Total$200$432▲ $232
Liabilities
Accounts Payable and Accrued Expenses$2,296$2,658▲ $362
Total Liabilities$2,296$2,658▲ $362
Net Assets / Fund Balance
Unrestricted Net Assets$57,671$52,246▼ $5,425
Total Net Assets Fund Balance$57,671$52,246▼ $5,425
Total Liabilities and Net Assets / Fund Balance$59,967$54,904▼ $5,063

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,029$5,280$37,309
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Duane DesotoChief Executive OfficerFT$51,490$51,490

Board Members and Trustees

NameTitle
George AntonelisBoard Chair
Layla DedrickVice Chair
Malia KaaihueHawaiian Knowledge Officer
Shawn MurakawaSecretary
Lydia MertyrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$146,451
Program Service Revenue
$17,101
Investment Income
$0
Other Revenue
$17,730
All Other Contributions
$83,676
Change in Net Assets
$-28,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,683
Salaries, Compensation, and Employee Benefits$70,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$51,490--$51,490
Fees for Services Other$49,930--$49,930
Advertising$20,000--$20,000
Other Salaries and Wages$18,666--$18,666
Fees for Services Accounting-$9,383-$9,383
Office Expenses$8,062--$8,062
All Other Expenses$7,453$42-$7,495
Insurance$6,197--$6,197
Depreciation Depletion$5,089--$5,089
Conferences and Meetings$4,575--$4,575
Other Expenses$2,714--$2,714
Fees for Services Legal-$1,000-$1,000
Travel$629--$629
Information Technology$323--$323
Total Functional Expenses$199,414$10,425$0$209,839
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,884
Fundraising Direct Expenses$30,475
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Paakai$63,679$46,884$2,573$44,311
Total Events$63,679$46,884$30,475$16,409
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
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, Section A, Line 2

“Duane desoto has a family relationship with malia kaaihue.”

Form 990, Part VI, Section B, Line 11

“The ceo and board members review the form 990 prior to filing.”

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

“Each officer, employee, or member of the board of directors of the organization shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the individual is involved that he or she believes could contribute to a conflict of interest arising. This information is generally made available only to the chair, executive director, and any committee appointed to address conflicts of interest. If a conflict of interest arises, the involved parties shall refrain from any action that may affect the organization's participation in the related contract or transaction.”

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

“Na kama kai's board of directors review and approve all business plans for the organization. Financial compensation for the ceo and other officers is included in this process. Salaries of officers of three comparably sized non-profits were used to determine compensation for na kama kai officers. This process was reported by the board treasurer to board of directors and noted in the board chair's personal file. This was last undertaken in 2012.”

Form 990, Part VI, Section C, Line 19

“Na kama kai provides its governing documents, conflict of interest policy, or financial statements to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Na Kama Kai
EIN
26-2034996
Phone
8088649164
Address
PO BOX 240039, HONOLULU, HI 96824

Signing Officer

Name
Duane Desoto
Title
Chief Executive Officer
Phone
8088649164
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Desoto
Formed
2008
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
200

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Mark a Hayes
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant/instructor: program service expenses 36,854. Management and general expenses 0. Fundraising expenses 0. Total expenses 36,854. Outside services: program service expenses 13,076. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,076.”

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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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IRS990/Desc0NA KAMA KAI PRIMARILY SERVES CHILDREN AGES TWO THROUGH EIGHTEEN AND AIMS TO EMPOWER CHILDREN THROUGH EXPERIENCES WITH HAWAIIAN CULTURE, OCEAN SAFETY, MENTORSHIP, STEWARDSHIP, CONSERVATION, AND INTERACTIONS WITH THEIR NATURAL ENVIRONMENT. THE ORGANIZATION'S GOAL IS TO ENCOURAGE YOUTHS TO FEEL PERSONAL RESPONSIBILITY FOR THE ENVIRONMENT AND COMMUNITY, BUILD SELF-CONFIDENCE, AND ESTABLISH A STRONG SENSE OF PLACE. OTHER GOALS OF THE ORGANIZATION INCLUDE REDUCING THE FREQUENCY OF DROWNING AMONGST HAWAII YOUTH, INCREASING ENVIRONMENTAL CONSCIOUSNESS, AND EXPRESSING THE IMPORTANCE OF YOUTH BEING INVOLVED IN THE COMMUNITY.LONG-TERM PLANS OF THE ORGANIZATION INCLUDE ESTABLISHING OCEAN-FRONT EDUCATION CENTERS THAT INCREASE ACCESS TO THE OCEAN AND OCEAN MENTORS. THE GOAL OF THE EDUCATION CENTERS IS TO BUILD OCEAN EXPERTISE IN CHILDREN AND THE COMMUNITY BY INCREASING THE AVAILABILITY OF EQUIPMENT, CERTIFICATIONS, AND MENTORSHIP FROM OCEAN EXPERTS.THE ORGANIZATION'S MAIN TWO PROGRAMS ARE OCEAN CLINICS AND THE ALAKAI PROGRAM. OTHER PROGRAMS INCLUDE OCEAN EQUIPMENT RECYCLING, THE MENEHUNE SURF CONTEST, JR. LIFEGUARDS, AND BEACH CLEANUPS. DETAILED INFORMATION IS BELOW:OCEAN SAFETY AND CONSERVATION AWARENESS CLINICS: IN 2014, 18 ONE-DAY CLINICS WERE HELD, ACCOMMODATING 1500 CHILDREN. CLINICS ARE OFFERED TO CHILDREN 2-18 YEARS OF AGE. FIVE 2 HOUR SESSIONS ARE CONDUCTED WITH 15-20 CHILDREN IN EACH CLINIC. CHILDREN VISIT THE FOLLOWING 5 STATIONS IN EACH CLINIC: 1) HAWAIIAN CULTURE. 2) OCEAN SAFETY AND SAFETY SIGNS. 3) ONE-ON-ONE STANDUP PADDLE LESSON. 4) CANOE SURF/SAILING. 5) STEWARDSHIP AND CONSERVATION EDUCATION.ALAKAI PROGRAM: MENTORSHIP PROGRAM BASED ON POLYNESIAN VOYAGING SOCIETY AND NA KAMA KAI CURRICULUMS. IN 2014, THE ORGANIZATION HELD 3 CAMPS WITH OVERNIGHT EDUCATION. EACH CAMP SPANNED 2-3 DAYS AND SERVED APPROXIMATELY 20 CHILDREN. ALAKAI PARTICIPANTS ARE INTRODUCED TO OCEAN RELATED CAREERS IN OUR COMMUNITY WHILE LEARNING THE CULTURAL RESPONSIBILITY. 10 ALAKAI PARTICIPANTS HELPED DURING 6 VOLUNTEER DAYS AT THE OCEAN CLINICS.OCEAN EQUIPMENT RECYCLING: RECYCLE USED OCEAN EQUIPMENT, REPAIR ITEMS, KEEP THESE ITEMS OUT OF THE LANDFILL, AND REDISTRIBUTE RECYCLED ITEMS BACK TO HAWAII CHILDREN.MENEHUNE SURF CONTEST: PROVIDE 200 CHILDREN WITH POSITIVE CONTEST EXPERIENCE TO ENCOURAGE THEM TO GO ON TO PROFESSIONAL SURFING CAREERS.JR. LIFEGUARDS: PROVIDE 300 CHILDREN EACH SUMMER WITH CPR AND OCEAN RESCUE/SAFETY SKILLS THAT WILL ALLOW HAWAII'S YOUTH TO BE EFFECTIVE AND CERTIFIED LIFESAVERS. THE ORGANIZATION HOLDS 6 EVENTS FOR 30 DAYS TOTAL. OUR COMMUNITY IS SAFER AFTER EACH SUMMER SESSION.
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt018666
IRS990/OtherSalariesAndWagesGrp/TotalAmt018666
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DUANE DESOTO
IRS990/PriorPeriodAdjustmentsAmt023132
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/BusinessCd1611620
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MENEHUNE SURF CONTEST
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013225
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13876
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0125364
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt089310
IRS990/PYOtherRevenueAmt018871
IRS990/PYProgramServiceRevenueAmt08265
IRS990/PYRevenuesLessExpensesAmt028190
IRS990/PYSalariesCompEmpBnftPaidAmt035000
IRS990/PYTotalExpensesAmt0124310
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0152500
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-28557
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018422
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0146451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0125364
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0123235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt018696
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt062607
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0476353
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0212656
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0627
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0627
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81140
IRS990ScheduleA/PublicSupportPY170Pct00.70910
IRS990ScheduleA/PublicSupportTotal170Amt0387001
IRS990ScheduleA/SubstantialContributorsTotAmt089352
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0146451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0125364
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0123235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt018696
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt062607
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0476353
IRS990ScheduleA/TotalSupportAmt0476980
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/EquipmentGrp/BookValueAmt032029
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05280
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037309
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032029
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016795
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016795
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030475
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt06942
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt06942
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PAAKAI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt063679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt063679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt046884
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016409
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02573
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02573
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt020960
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt020960
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUANE DESOTO HAS A FAMILY RELATIONSHIP WITH MALIA KAAIHUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CEO AND BOARD MEMBERS REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH OFFICER, EMPLOYEE, OR MEMBER OF THE BOARD OF DIRECTORS OF THE ORGANIZATION SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE INDIVIDUAL IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. THIS INFORMATION IS GENERALLY MADE AVAILABLE ONLY TO THE CHAIR, EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST ARISES, THE INVOLVED PARTIES SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ORGANIZATION'S PARTICIPATION IN THE RELATED CONTRACT OR TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NA KAMA KAI'S BOARD OF DIRECTORS REVIEW AND APPROVE ALL BUSINESS PLANS FOR THE ORGANIZATION. FINANCIAL COMPENSATION FOR THE CEO AND OTHER OFFICERS IS INCLUDED IN THIS PROCESS. SALARIES OF OFFICERS OF THREE COMPARABLY SIZED NON-PROFITS WERE USED TO DETERMINE COMPENSATION FOR NA KAMA KAI OFFICERS. THIS PROCESS WAS REPORTED BY THE BOARD TREASURER TO BOARD OF DIRECTORS AND NOTED IN THE BOARD CHAIR'S PERSONAL FILE. THIS WAS LAST UNDERTAKEN IN 2012.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NA KAMA KAI PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANT/INSTRUCTOR: PROGRAM SERVICE EXPENSES 36,854. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,854. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 13,076. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,076.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt059967
IRS990/TotalAssetsEOYAmt054904
IRS990/TotalAssetsGrp/BOYAmt059967
IRS990/TotalAssetsGrp/EOYAmt054904
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0146451
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010425
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199414
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209839
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02296
IRS990/TotalLiabilitiesEOYAmt02658
IRS990/TotalLiabilitiesGrp/BOYAmt02296
IRS990/TotalLiabilitiesGrp/EOYAmt02658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057671
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052246
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0199414
IRS990/TotalProgramServiceRevenueAmt017101
IRS990/TotalReportableCompFromOrgAmt051490
IRS990/TotalRevenueGrp/ExclusionAmt016409
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018422
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181282
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt059967
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt054904
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0629
IRS990/TravelGrp/TotalAmt0629
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt057671
IRS990/UnrestrictedNetAssetsGrp/EOYAmt052246
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 240039
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096824
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.NAKAMAKAI.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DUANE DESOTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08088649164
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NA KAMA KAI
ReturnHeader/Filer/BusinessNameControlTxt0NAKA
ReturnHeader/Filer/EIN0262034996
ReturnHeader/Filer/PhoneNum08088649164
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 240039
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096824
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261659234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CW ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085311040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A HAYES
ReturnHeader/ReturnTs02015-11-16T14:54:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$54,904
Liabilities
$2,658
Net assets
$52,246
Revenue
$181,282
Expenses
$209,839
Net income
-$28,557
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.65$0.06$0.59$1.02$1.11$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.06$0.68$1.21$0.88$0.33
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.46$0.60$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.45$0.33$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.29$0.28$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.01$0.34$0.50$0.32$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.30$0.27$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.20$0.23$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.33$0.22$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.14$0.12$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.18$0.21$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.15$0.12$0.03