Civic Intelligence

Na Kama Kai

990 • Fiscal year 2019 • EIN 26-2034996

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

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

44th percentile

0.02x

Higher debt load relative to assets than 44% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$70,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

94th percentile

109%

Faster asset growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

89th percentile

66%

Faster revenue growth than 89% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$345,123

Up $179,672 (+109%) from 2018

Net Assets

Up

$339,614

Up $174,390 (+106%) from 2018

Liabilities

Up

$5,509

Up $5,282 (+2327%) from 2018

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin86th percentile

Revenue

Up

$495,581

Up $197,706 (+66%) from 2018

Expenses

Up

$320,310

Up $49,050 (+18%) from 2018

Net Income

Up

$175,271

Up $148,656 (+559%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2019

Assets$345,123
Liabilities$5,509
Net Assets$339,614
Open 2019 Filing

Operations Trend

Revenue Growth89th 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

2019

Revenue$495,581
Expenses$320,310
Net Income$175,271
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$581,295
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$123,137$273,786▲ $150,649
Land, Buildings, and Equipment, Net$41,881$61,511▲ $19,630
Total Assets$165,451$345,123▲ $179,672
Other Assets Total$433$9,826▲ $9,393
Liabilities
Accounts Payable and Accrued Expenses$227$5,509▲ $5,282
Total Liabilities$227$5,509▲ $5,282
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$165,224$339,614▲ $174,390
Total Net Assets Fund Balance$165,224$339,614▲ $174,390
Total Liabilities and Net Assets / Fund Balance$165,451$345,123▲ $179,672

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$61,511$39,744$101,255
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Duane DesotoChief Executive OfficerFT$70,000$70,000

Board Members and Trustees

NameTitle
George AntonelisBoard Chair
Billy PrattVice Chair
Anita LopezBoard Member
Daniel ItoBoard Member
Malia KaaihueBoard Member
Tim GuardFormer Board Member
Shawn MurakawaSecretary
Ben KromerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$373,024
Program Service Revenue
$57,479
Investment Income
$10,672
Other Revenue
$54,406
All Other Contributions
$349,554
Change in Net Assets
$175,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,241
Salaries, Compensation, and Employee Benefits$98,069
Total Fundraising Expense$14,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$42,000$14,000$14,000$70,000
Fees for Services Other$27,386--$27,386
Other Salaries and Wages$20,588--$20,588
Insurance$15,863--$15,863
Depreciation Depletion$15,338--$15,338
Fees for Services Accounting-$9,343-$9,343
Office Expenses$8,093--$8,093
Payroll Taxes$7,481--$7,481
Travel$5,936--$5,936
Conferences and Meetings$3,901--$3,901
All Other Expenses$3,352--$3,352
Other Expenses$3,107--$3,107
Advertising$1,502--$1,502
Occupancy$377--$377
Total Functional Expenses$282,967$23,343$14,000$320,310
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$122,510
Fundraising Direct Expenses$66,581
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PA'AKAI$145,980$122,510$21,044$101,466
Total Events$145,980$122,510$66,581$55,929
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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 2016.”

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
2020-11-16
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
115

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
Phone
8085311040
Raw XML AppendixShowing 400 of 436 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/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.
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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, AND BEACH CLEANUPS. DETAILED INFORMATION IS BELOW:OCEAN SAFETY AND CONSERVATION AWARENESS CLINICS: IN 2019, 13 ONE-DAY CLINICS WERE HELD, WITH A TOTAL OF 935 CHILDREN ATTENDING THE CLINICS. 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 2019, 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. THE 20 ALAKAI PARTICIPANTS PRACTICE THEIR LEADERSHIP SKILLS DURING 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.KEIKI SURF KONTEST: HELD ONE SURF CONTEST, PROVIDING 104 CHILDREN WITH POSITIVE CONTEST EXPERIENCE TO ENCOURAGE THEM TO GO ON TO PROFESSIONAL SURFING CAREERS, WITH 30 VOLUNTEERS.
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IRS990/OfficeExpensesGrp/TotalAmt08093
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0433
IRS990/OtherAssetsTotalGrp/EOYAmt09826
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0OCEAN CLINICS
IRS990/OtherExpensesGrp/Desc1MENEHUNE SURF CONTEST
IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc3REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0103350
IRS990/OtherExpensesGrp/ProgramServicesAmt114717
IRS990/OtherExpensesGrp/ProgramServicesAmt29976
IRS990/OtherExpensesGrp/ProgramServicesAmt33107
IRS990/OtherExpensesGrp/TotalAmt0103350
IRS990/OtherExpensesGrp/TotalAmt114717
IRS990/OtherExpensesGrp/TotalAmt29976
IRS990/OtherExpensesGrp/TotalAmt33107
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS/REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03329
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1561
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1561
IRS990/OtherRevenueTotalAmt03890
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020588
IRS990/OtherSalariesAndWagesGrp/TotalAmt020588
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt07481
IRS990/PayrollTaxesGrp/TotalAmt07481
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DUANE DESOTO
IRS990/PriorPeriodAdjustmentsAmt0-881
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt057479
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt057479
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0166024
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0171261
IRS990/PYOtherRevenueAmt087201
IRS990/PYProgramServiceRevenueAmt044650
IRS990/PYRevenuesLessExpensesAmt026615
IRS990/PYSalariesCompEmpBnftPaidAmt094999
IRS990/PYTotalExpensesAmt0271260
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0297875
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0175271
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt055956
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE - 2015 AMOUNT: $ 28. 2016 AMOUNT: $ 379. 2017 AMOUNT: $ 279. 2018 AMOUNT: $ 1,310. 2019 AMOUNT: $ 3,890.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0373024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0166024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0151087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0249068
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt066834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01006037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0716740
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03890
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01310
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0279
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0379
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05886
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93430
IRS990ScheduleA/PublicSupportPY170Pct00.93110
IRS990ScheduleA/PublicSupportTotal170Amt0945493
IRS990ScheduleA/SubstantialContributorsTotAmt060544
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0373024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0166024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0151087
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0249068
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt066834
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01006037
IRS990ScheduleA/TotalSupportAmt01011935
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/BookValueAmt061511
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039744
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101255
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061511
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt023470
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt023470
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt066581
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PA'AKAI
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt045537
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt045537
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0145980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0145980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0122510
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0122510
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt055929
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021044
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021044
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 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NA KAMA KAI PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0165451
IRS990/TotalAssetsEOYAmt0345123
IRS990/TotalAssetsGrp/BOYAmt0165451
IRS990/TotalAssetsGrp/EOYAmt0345123
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0373024
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023343
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282967
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320310
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0227
IRS990/TotalLiabilitiesEOYAmt05509
IRS990/TotalLiabilitiesGrp/BOYAmt0227
IRS990/TotalLiabilitiesGrp/EOYAmt05509
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0165224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0339614
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0282967
IRS990/TotalProgramServiceRevenueAmt057479
IRS990/TotalReportableCompFromOrgAmt070000
IRS990/TotalRevenueGrp/ExclusionAmt066601
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055956
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0495581
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0115
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0165451
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0345123
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05936
IRS990/TravelGrp/TotalAmt05936
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1803
IRS990/USAddress/CityNm0WAIANAE
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096792
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$345,123
Liabilities
$5,509
Net assets
$339,614
Revenue
$495,581
Expenses
$320,310
Net income
$175,271
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