Civic Intelligence

Na Kama Kai

990 • Fiscal year 2015 • EIN 26-2034996

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 29, 2016

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

72nd percentile

0.05x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.03x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$18,997

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

76th percentile

27%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

20th percentile

-25%

Faster revenue growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$69,930

Up $15,026 (+27%) from 2014

Net Assets

Up

$66,440

Up $14,194 (+27%) from 2014

Liabilities

Up

$3,490

Up $832 (+31%) from 2014

Revenue

Down

$136,466

Down $44,816 (-25%) from 2014

Expenses

Down

$122,272

Down $87,567 (-42%) from 2014

Net Income

Up

$14,194

Up $42,751 (+150%) from 2014

Historical Trend

Balance Sheet Trend

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

2015

Assets$69,930
Liabilities$3,490
Net Assets$66,440

Operations Trend

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

2015

Revenue$136,466
Expenses$122,272
Net Income$14,194
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 29, 2016
Return Version
2015v2.1
Gross Receipts
$163,293
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
Cash and Non-Interest-Bearing Accounts$22,443$42,809▲ $20,366
Land, Buildings, and Equipment, Net$32,029$26,689▼ $5,340
Total Assets$54,904$69,930▲ $15,026
Other Assets Total$432$432→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,658$3,490▲ $832
Total Liabilities$2,658$3,490▲ $832
Net Assets / Fund Balance
Unrestricted Net Assets$52,246$66,440▲ $14,194
Total Net Assets Fund Balance$52,246$66,440▲ $14,194
Total Liabilities and Net Assets / Fund Balance$54,904$69,930▲ $15,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,689$10,620$37,309
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Duane DesotoChief Executive OfficerFT$18,997$18,997

Board Members and Trustees

NameTitle
George AntonelisBoard Chair
Layla DedrickFormer Vice Chair
Billy PrattVice Chair
Brandi MartinBoard Member
Ralph GotoBoard Member
Malia KaaihueHawaiian Knowledge Officer
Shawn MurakawaSecretary
Lydia MertyrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$66,834
Program Service Revenue
$12,758
Investment Income
$0
Other Revenue
$56,874
All Other Contributions
$56,234
Change in Net Assets
$14,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,148
Salaries, Compensation, and Employee Benefits$28,124
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$18,997--$18,997
Fees for Services Other$17,987--$17,987
Office Expenses$9,422--$9,422
Fees for Services Accounting-$8,728-$8,728
Fees for Services Legal-$7,936-$7,936
All Other Expenses$6,752--$6,752
Insurance$6,656--$6,656
Other Salaries and Wages$5,396--$5,396
Depreciation Depletion$5,340--$5,340
Other Expenses$4,445--$4,445
Conferences and Meetings$3,928--$3,928
Payroll Taxes$3,731--$3,731
Occupancy$2,800--$2,800
Information Technology$687--$687
Travel$357--$357
Total Functional Expenses$105,608$16,664$0$122,272
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,286
Fundraising Direct Expenses$26,576
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PA'AKAI$89,136$80,286$1,729$78,557
Total Events$89,136$80,286$26,576$53,710
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
2016-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Desoto
Formed
2008
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
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 6,312. Total expenses 6,312. Outside services : program service expenses 11,675. Total expenses 11,675.

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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 2015, 15 ONE-DAY CLINICS WERE HELD, WITH AN AVERAGE OF 70 CHILDREN ATTENDING PER CLINIC. 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 2015, 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. 30 ALAKAI PARTICIPANTS HELPED DURING 5 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: HELD TWO SURF CONTESTS, PROVIDING OVER 250 CHILDREN WITH POSITIVE CONTEST EXPERIENCE TO ENCOURAGE THEM TO GO ON TO PROFESSIONAL SURFING CAREERS.JR. LIFEGUARDS: PROVIDE 270 CHILDREN EACH SUMMER WITH CPR AND OCEAN RESCUE/SAFETY SKILLS THAT WILL ALLOW HAWAII'S YOUTH TO BE EFFECTIVE AND CERTIFIED LIFESAVERS. THE ORGANIZATION HELD 6 EVENTS DURING 2015. OUR COMMUNITY IS SAFER AFTER EACH SUMMER SESSION.
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0432
IRS990/OtherAssetsTotalGrp/EOYAmt0432
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc1MENEHUNE SURF CONTEST
IRS990/OtherExpensesGrp/Desc2OCEAN CLINICS
IRS990/OtherExpensesGrp/Desc3REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt07178
IRS990/OtherExpensesGrp/ProgramServicesAmt17067
IRS990/OtherExpensesGrp/ProgramServicesAmt24865
IRS990/OtherExpensesGrp/ProgramServicesAmt34445
IRS990/OtherExpensesGrp/TotalAmt07178
IRS990/OtherExpensesGrp/TotalAmt17067
IRS990/OtherExpensesGrp/TotalAmt24865
IRS990/OtherExpensesGrp/TotalAmt34445
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS/REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt028
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028
IRS990/OtherRevenueTotalAmt028
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05396
IRS990/OtherSalariesAndWagesGrp/TotalAmt05396
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03731
IRS990/PayrollTaxesGrp/TotalAmt03731
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DUANE DESOTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/BusinessCd1611620
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1MENEHUNE SURF CONTEST
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08168
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08168
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14590
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0146451
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0139683
IRS990/PYOtherRevenueAmt017730
IRS990/PYProgramServiceRevenueAmt017101
IRS990/PYRevenuesLessExpensesAmt0-28557
IRS990/PYSalariesCompEmpBnftPaidAmt070156
IRS990/PYTotalExpensesAmt0209839
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0181282
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt014194
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015922
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 627. 2015 AMOUNT: $ 28.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt066834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0146451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0125364
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0123235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt018696
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0480580
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0291108
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt028
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0627
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0655
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81310
IRS990ScheduleA/PublicSupportPY170Pct00.81140
IRS990ScheduleA/PublicSupportTotal170Amt0391278
IRS990ScheduleA/SubstantialContributorsTotAmt089302
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt066834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0146451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0125364
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0123235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt018696
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0480580
IRS990ScheduleA/TotalSupportAmt0481235
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/BookValueAmt026689
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010620
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037309
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026689
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt08850
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt08850
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026576
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01800
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01800
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PA'AKAI
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02500
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt089136
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt089136
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt080286
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt080286
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt053710
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01729
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01729
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt020547
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt020547
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 6,312. TOTAL EXPENSES 6,312. OUTSIDE SERVICES : PROGRAM SERVICE EXPENSES 11,675. TOTAL EXPENSES 11,675.
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/TotalAssetsBOYAmt054904
IRS990/TotalAssetsEOYAmt069930
IRS990/TotalAssetsGrp/BOYAmt054904
IRS990/TotalAssetsGrp/EOYAmt069930
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt066834
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016664
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105608
IRS990/TotalFunctionalExpensesGrp/TotalAmt0122272
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02658
IRS990/TotalLiabilitiesEOYAmt03490
IRS990/TotalLiabilitiesGrp/BOYAmt02658
IRS990/TotalLiabilitiesGrp/EOYAmt03490
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052246
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt066440
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0105608
IRS990/TotalProgramServiceRevenueAmt012758
IRS990/TotalReportableCompFromOrgAmt018997
IRS990/TotalRevenueGrp/ExclusionAmt053710
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015922
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136466
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt069930
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0357
IRS990/TravelGrp/TotalAmt0357
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt052246
IRS990/UnrestrictedNetAssetsGrp/EOYAmt066440
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 240039
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096824
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.NAKAMAKAI.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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