Civic Intelligence

Na Kama Kai

990 • Fiscal year 2017 • EIN 26-2034996

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization ProfileWWW.NAKAMAKAI.ORG
PO Box 1803Waianae, HI 96792

(808) 864-9164

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$70,720

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 35.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

13th percentile

-39%

Faster revenue growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$138,812

Down $39,347 (-22%) from 2016

Net Assets

Down

$138,609

Down $33,896 (-20%) from 2016

Liabilities

Down

$203

Down $5,451 (-96%) from 2016

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin17th percentile

Revenue

Down

$198,040

Down $127,459 (-39%) from 2016

Expenses

Up

$231,936

Up $12,502 (+5.7%) from 2016

Net Income

Down

-$33,896

Down $139,961 (-132%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2017

Assets$138,812
Liabilities$203
Net Assets$138,609
Open 2017 Filing

Operations Trend

Revenue Growth13th 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

2017

Revenue$198,040
Expenses$231,936
Net Income-$33,896
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$265,053
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.

We connect our keiki (children) with the kai (ocean) and nurture a deep sense of aloha and kuleana (responsibility) for their natural environment and themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$121,626$82,341▼ $39,285
Land, Buildings, and Equipment, Net$56,100$56,038▼ $62
Total Assets$178,159$138,812▼ $39,347
Other Assets Total$433$433→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,654$203▼ $5,451
Total Liabilities$5,654$203▼ $5,451
Net Assets / Fund Balance
Unrestricted Net Assets$172,505$138,609▼ $33,896
Total Net Assets Fund Balance$172,505$138,609▼ $33,896
Total Liabilities and Net Assets / Fund Balance$178,159$138,812▼ $39,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56,038$33,340$89,378
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Duane DesotoChief Executive OfficerFT$70,720$70,720

Board Members and Trustees

NameTitle
George AntonelisBoard Chair
Billy PrattVice Chair
Ben KromerBoard Member
Mecca BillingsBoard Member
Theo StillerBoard Member
Malia KaaihueHawaiian Knowledge Officer
Shawn MurakawaSecretary
Ronald TranTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$151,087
Program Service Revenue
$28,500
Investment Income
$12
Other Revenue
$18,441
All Other Contributions
$144,777
Change in Net Assets
$-33,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,580
Salaries, Compensation, and Employee Benefits$77,056
Grants and Similar Amounts Paid$3,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,720--$70,720
Fees for Services Other$41,714--$41,714
Fees for Services Accounting-$19,897-$19,897
Advertising$16,090--$16,090
Insurance$14,598--$14,598
Office Expenses$12,958--$12,958
Depreciation Depletion$12,362--$12,362
Travel$10,235--$10,235
Payroll Taxes$6,336--$6,336
All Other Expenses$4,062--$4,062
Conferences and Meetings$3,426--$3,426
Grants to Domestic Individuals$3,000--$3,000
Other Expenses$2,577--$2,577
Grants to Domestic Orgs$300--$300
Total Functional Expenses$212,039$19,897$0$231,936
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$85,175
Fundraising Direct Expenses$67,013
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PA'AKAI$80,289$78,979$7,616$71,363
ALAKA'I$11,196$6,196$18,880$-12,684
Total Events$91,485$85,175$67,013$18,162
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 11B

“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 1803, WAIANAE, HI 96792

Signing Officer

Name
Duane Desoto
Title
Chief Executive Officer
Phone
8088649164
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Desoto
Formed
2008
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
200

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant/instructor : program service expenses 19,435. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,435. Outside services : program service expenses 22,279. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,279.”

Raw XML AppendixShowing 400 of 425 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05654
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0203
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WE CONNECT OUR KEIKI (CHILDREN) WITH THE KAI (OCEAN) AND NURTURE A DEEP SENSE OF ALOHA AND KULEANA (RESPONSIBILITY) FOR THEIR NATURAL ENVIRONMENT AND THEMSELVES.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt016090
IRS990/AdvertisingGrp/TotalAmt016090
IRS990/AllOtherContributionsAmt0144777
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04062
IRS990/AllOtherExpensesGrp/TotalAmt04062
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DUANE DESOTO CHIEF EXECUTIVE OFFICER
IRS990/BooksInCareOfDetail/PhoneNum08088649164
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1803
IRS990/BooksInCareOfDetail/USAddress/CityNm0WAIANAE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096792
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0121626
IRS990/CashNonInterestBearingGrp/EOYAmt082341
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt070720
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt070720
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03426
IRS990/ConferencesMeetingsGrp/TotalAmt03426
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt06310
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0151087
IRS990/CYGrantsAndSimilarPaidAmt03300
IRS990/CYInvestmentIncomeAmt012
IRS990/CYOtherExpensesAmt0151580
IRS990/CYOtherRevenueAmt018441
IRS990/CYProgramServiceRevenueAmt028500
IRS990/CYRevenuesLessExpensesAmt0-33896
IRS990/CYSalariesCompEmpBnftPaidAmt077056
IRS990/CYTotalExpensesAmt0231936
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0198040
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012362
IRS990/DepreciationDepletionGrp/TotalAmt012362
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, AND BEACH CLEANUPS. DETAILED INFORMATION IS BELOW:OCEAN SAFETY AND CONSERVATION AWARENESS CLINICS: IN 2017, 18 ONE-DAY CLINICS WERE HELD, WITH AN AVERAGE OF 76 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 2017, THE ORGANIZATION HELD 3 CAMPS WITH OVERNIGHT EDUCATION. EACH CAMP SPANNED 2-3 DAYS AND SERVED APPROXIMATELY 14 CHILDREN. ALAKAI PARTICIPANTS ARE INTRODUCED TO OCEAN RELATED CAREERS IN OUR COMMUNITY WHILE LEARNING THE CULTURAL RESPONSIBILITY. 20 ALAKAI PARTICIPANTS HELPED DURING 2 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 ONE SURF CONTESTS, PROVIDING OVER 80 CHILDREN WITH POSITIVE CONTEST EXPERIENCE TO ENCOURAGE THEM TO GO ON TO PROFESSIONAL SURFING CAREERS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0212039
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt019897
IRS990/FeesForServicesAccountingGrp/TotalAmt019897
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt041714
IRS990/FeesForServicesOtherGrp/TotalAmt041714
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0GEORGE ANTONELIS
IRS990/Form990PartVIISectionAGrp/PersonNm1BILLY PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm2SHAWN MURAKAWA
IRS990/Form990PartVIISectionAGrp/PersonNm3RONALD TRAN
IRS990/Form990PartVIISectionAGrp/PersonNm4MALIA KAAIHUE
IRS990/Form990PartVIISectionAGrp/PersonNm5MECCA BILLINGS
IRS990/Form990PartVIISectionAGrp/PersonNm6THEO STILLER
IRS990/Form990PartVIISectionAGrp/PersonNm7BEN KROMER
IRS990/Form990PartVIISectionAGrp/PersonNm8DUANE DESOTO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt870720
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4HAWAIIAN KNOWLEDGE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF EXECUTIVE OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt06310
IRS990/FundraisingDirectExpensesAmt067013
IRS990/FundraisingGrossIncomeAmt085175
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt03300
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0300
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0300
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0265053
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt014598
IRS990/InsuranceGrp/TotalAmt014598
IRS990/InvestmentIncomeGrp/ExclusionAmt012
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt033340
IRS990/LandBldgEquipBasisNetGrp/BOYAmt056100
IRS990/LandBldgEquipBasisNetGrp/EOYAmt056038
IRS990/LandBldgEquipCostOrOtherBssAmt089378
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE CONNECT OUR KEIKI (CHILDREN) WITH THE KAI (OCEAN) AND NURTURE A DEEP SENSE OF ALOHA AND KULEANA (RESPONSIBILITY) FOR THEIR NATURAL ENVIRONMENT AND THEMSELVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0172505
IRS990/NetAssetsOrFundBalancesEOYAmt0138609
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt018162
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt018162
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt012958
IRS990/OfficeExpensesGrp/TotalAmt012958
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0433
IRS990/OtherAssetsTotalGrp/EOYAmt0433
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0OCEAN CLINICS
IRS990/OtherExpensesGrp/Desc1TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc2MENEHUNE SURF CONTEST
IRS990/OtherExpensesGrp/Desc3REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt05708
IRS990/OtherExpensesGrp/ProgramServicesAmt15206
IRS990/OtherExpensesGrp/ProgramServicesAmt22747
IRS990/OtherExpensesGrp/ProgramServicesAmt32577
IRS990/OtherExpensesGrp/TotalAmt05708
IRS990/OtherExpensesGrp/TotalAmt15206
IRS990/OtherExpensesGrp/TotalAmt22747
IRS990/OtherExpensesGrp/TotalAmt32577
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS/REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0279
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0279
IRS990/OtherRevenueTotalAmt0279
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06336
IRS990/PayrollTaxesGrp/TotalAmt06336
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DUANE DESOTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0249068
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01575
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0129110
IRS990/PYOtherRevenueAmt064571
IRS990/PYProgramServiceRevenueAmt011860
IRS990/PYRevenuesLessExpensesAmt0106065
IRS990/PYSalariesCompEmpBnftPaidAmt088749
IRS990/PYTotalExpensesAmt0219434
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0325499
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-33896
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt028779
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 627. 2015 AMOUNT: $ 28. 2016 AMOUNT: $ 379. 2017 AMOUNT: $ 279.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0151087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0249068
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt066834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0146451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0125364
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0738804
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0453956
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0279
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0379
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt028
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0627
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01313
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91080
IRS990ScheduleA/PublicSupportPY170Pct00.86220
IRS990ScheduleA/PublicSupportTotal170Amt0674115
IRS990ScheduleA/SubstantialContributorsTotAmt064689
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0151087
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0249068
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt066834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0146451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0125364
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0738804
IRS990ScheduleA/TotalSupportAmt0740129
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt056038
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033340
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089378
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056038
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt06310
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01310
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt05000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt067013
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt06974
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt06974
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PA'AKAI
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ALAKA'I
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt033157
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt033157
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt080289
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011196
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt091485
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt078979
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06196
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt085175
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018162
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026496
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07616
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt018880
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0386
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0386
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 19,435. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,435. OUTSIDE SERVICES : PROGRAM SERVICE EXPENSES 22,279. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,279.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
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/TotalAssetsBOYAmt0178159
IRS990/TotalAssetsEOYAmt0138812
IRS990/TotalAssetsGrp/BOYAmt0178159
IRS990/TotalAssetsGrp/EOYAmt0138812
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0151087
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212039
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231936
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05654
IRS990/TotalLiabilitiesEOYAmt0203
IRS990/TotalLiabilitiesGrp/BOYAmt05654
IRS990/TotalLiabilitiesGrp/EOYAmt0203
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0172505
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0138609
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0212039
IRS990/TotalProgramServiceRevenueAmt028500
IRS990/TotalReportableCompFromOrgAmt070720
IRS990/TotalRevenueGrp/ExclusionAmt018174
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028779
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198040
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0178159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0138812
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt010235
IRS990/TravelGrp/TotalAmt010235
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0172505
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0138609
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1803
IRS990/USAddress/CityNm0WAIANAE
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096792
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.NAKAMAKAI.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DUANE DESOTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08088649164
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NA KAMA KAI
ReturnHeader/Filer/BusinessNameControlTxt0NAKA
ReturnHeader/Filer/EIN0262034996

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$138,812
Liabilities
$203
Net assets
$138,609
Revenue
$198,040
Expenses
$231,936
Net income
-$33,896
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