Civic Intelligence

Na Kama Kai

990 • Fiscal year 2023 • EIN 26-2034996

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$110,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

96th percentile

144%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

165%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$735,241

Up $434,181 (+144%) from 2022

Net Assets

Up

$679,373

Up $378,998 (+126%) from 2022

Liabilities

Up

$55,868

Up $55,183 (+8056%) from 2022

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin80th percentile

Revenue

Up

$1,209,131

Up $752,363 (+165%) from 2022

Expenses

Up

$879,093

Up $278,817 (+46%) from 2022

Net Income

Up

$330,038

Up $473,546 (+330%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth96th 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

2023

Assets$735,241
Liabilities$55,868
Net Assets$679,373
Open 2023 Filing

Operations Trend

Revenue Growth94th 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

2023

Revenue$1,209,131
Expenses$879,093
Net Income$330,038
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,271,336
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 empower children by connecting our keiki to the kai and 'aina to nurture a deeper sense of aloha and kuleana for the natural environment and themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$155,501$284,665▲ $129,164
Accounts Receivable$5,500$161,840▲ $156,340
Pledges and Grants Receivable-$140,804-
Land, Buildings, and Equipment, Net$40,466$55,314▲ $14,848
Inventories for Sale or Use$25,968$20,152▼ $5,816
Total Assets$301,060$735,241▲ $434,181
Other Assets Total$73,625$72,466▼ $1,159
Liabilities
Deferred Revenue-$40,000-
Accounts Payable and Accrued Expenses-$15,366-
Other Liabilities$685$502▼ $183
Total Liabilities$685$55,868▲ $55,183
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$300,375$679,373▲ $378,998
Total Net Assets Fund Balance$300,375$679,373▲ $378,998
Total Liabilities and Net Assets / Fund Balance$301,060$735,241▲ $434,181

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$55,314$119,992$175,306
Other Assets Org$72,266--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$63,425-▲ $8,839-$72,264
2022$70,000-▼ $6,575-$63,425
2021-$70,000--$70,000
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Duane DesotoChief Executive OfficerFT$110,000$110,000
Matthew KauweChief Operating OfficerFT$105,000$105,000

Board Members and Trustees

NameTitle
George AntonelisBoard Chair
Biily PrattVice Chair
Adam WongBoard Member
Anita LopezBoard Member
Christopher HochuliBoard Member
Daniel ItoBoard Member
Laiana WongBoard Member
Shelee KimuraBoard Member
Ben KomerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,054,359
Program Service Revenue
$70,605
Investment Income
$1
Other Revenue
$84,166
All Other Contributions
$386,696
Change in Net Assets
$330,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$478,448
Salaries, Compensation, and Employee Benefits$400,645
Total Fundraising Expense$24,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$206,716$11,109-$217,825
Current Officers, Directors, Trustees, and Key Employees$165,533$25,800$23,667$215,000
Comp Disqual Persons$161,417$24,228-$185,645
Travel$29,663$937-$30,600
Depreciation Depletion-$13,728-$13,728
Advertising$13,333$130-$13,463
Office Expenses$5,527$3,270$744$9,541
Other Expenses$9,262$83-$9,345
All Other Expenses$2,519$4,551-$7,070
Insurance-$5,570-$5,570
Fees for Services Accounting-$4,309-$4,309
Total Functional Expenses$751,479$103,203$24,411$879,093
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$145,135
Fundraising Direct Expenses$58,406
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PA'AKAI$190,980$145,135$58,406$86,729
Total Events$190,980$145,135$58,406$86,729
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$502
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
Yes
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 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 15

“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 2021.”

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
CEO
Phone
8088649164
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Desoto
Formed
2008
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
150

Preparer

Firm
Verity Cpas
Address
1050 BISHOP ST 106, HONOLULU, HI 96813
Preparer
Dustin Verity
Phone
8085465026
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Human resources : program service expenses 74,523. Management and general expenses 10,491. Fundraising expenses 0. Total expenses 85,014. Program service expenses: program service expenses 132,193. Management and general expenses 618. Fundraising expenses 0. Total expenses 132,811.”

Form 990, Part XII, Line 1

“Na kama kai changed its accounting method from modified cash to accrual.”

Financial Statement Notes

PART V, LINE 4:

“To establish an endowment from which the annual interest earnings will be used to fund na kama kai's mission to empower keiki by introducing youth to the ocean and nurture a deeper sense of aloha and kuleana for the natural environment and themselves.”

Raw XML AppendixShowing 400 of 469 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/EOYAmt015366
IRS990/AccountsReceivableGrp/BOYAmt05500
IRS990/AccountsReceivableGrp/EOYAmt0161840
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WE EMPOWER CHILDREN BY CONNECTING OUR KEIKI TO THE KAI AND 'AINA TO NURTURE A DEEPER SENSE OF ALOHA AND KULEANA FOR THE NATURAL ENVIRONMENT AND THEMSELVES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0130
IRS990/AdvertisingGrp/ProgramServicesAmt013333
IRS990/AdvertisingGrp/TotalAmt013463
IRS990/AllOtherContributionsAmt0386696
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04551
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02519
IRS990/AllOtherExpensesGrp/TotalAmt07070
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DUANE DESOTO CHIEF OPERATIONS OFFICER
IRS990/BooksInCareOfDetail/PhoneNum08088649164
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1803
IRS990/BooksInCareOfDetail/USAddress/CityNm0WAIANAE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096792
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0155501
IRS990/CashNonInterestBearingGrp/EOYAmt0284665
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt023667
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt025800
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0165533
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0215000
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt024228
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt0161417
IRS990/CompDisqualPersonsGrp/TotalAmt0185645
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt045845
IRS990/CostOfGoodsSoldAmt03799
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01054359
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt0478448
IRS990/CYOtherRevenueAmt084166
IRS990/CYProgramServiceRevenueAmt070605
IRS990/CYRevenuesLessExpensesAmt0330038
IRS990/CYSalariesCompEmpBnftPaidAmt0400645
IRS990/CYTotalExpensesAmt0879093
IRS990/CYTotalFundraisingExpenseAmt024411
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01209131
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt040000
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013728
IRS990/DepreciationDepletionGrp/TotalAmt013728
IRS990/Desc0NA KAMA KAI PROVIDES FREE DAILY AFTER SCHOOL AND SCHOOL BREAK SERVICES FOR CHILDREN 7-17 IN WAIANAE. CHILDREN HAVE A SAFE AND CONSISTENT PLACE TO GATHER, ACCESS TURTORING, RECEIVE FREE DAILY MEALS, AND RECEIVE MENTORSHIP IN OCEAN ACTIVITIES LIKE SWIMMING, SURFING AND PADDLING. NA KAMA KAI PROVIDES LEADERSHIP MENTORSHIP THROUGH ITS ALAKAI TEEN MENTORSHIP PROGRAM TO ON AVERAGE 20 YOUTH PER YEAR. THEY LEARN TRADITIONAL HAWAIIAN PRACTICES RELATING TO THE OCEAN AND PARTICIPATE IN CULTURE EXCHANGES IN OTHER COUNTRIES LIKE TAHITI AND BRAZIL. NA KAMA KAI PROVIDES FREE OCEAN CLINICS TO COMMUNITIES AROUND THE STATE OF HAWAII ONCE A MONTH. KEIKI AGES 2-17 LEARN ABOUT OCEAN SAFETY, STEWARDHIP AND HAWAIIAN CULTURE. THEY ALSO RECEIVE ONE ON ONE MENTORSHIP IN THE OCEAN DURING THEIR 2 HOUR SESSION.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0751479
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04309
IRS990/FeesForServicesAccountingGrp/TotalAmt04309
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt011109
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0206716
IRS990/FeesForServicesOtherGrp/TotalAmt0217825
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
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/IndividualTrusteeOrDirectorInd8X
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/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0GEORGE ANTONELIS
IRS990/Form990PartVIISectionAGrp/PersonNm1BIILY PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm2BEN KOMER
IRS990/Form990PartVIISectionAGrp/PersonNm3ANITA LOPEZ
IRS990/Form990PartVIISectionAGrp/PersonNm4DANIEL ITO
IRS990/Form990PartVIISectionAGrp/PersonNm5SHELEE KIMURA
IRS990/Form990PartVIISectionAGrp/PersonNm6CHRISTOPHER HOCHULI
IRS990/Form990PartVIISectionAGrp/PersonNm7LAIANA WONG
IRS990/Form990PartVIISectionAGrp/PersonNm8ADAM WONG
IRS990/Form990PartVIISectionAGrp/PersonNm9MATTHEW KAUWE
IRS990/Form990PartVIISectionAGrp/PersonNm10DUANE 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/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9105000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10110000
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF EXECUTIVE OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt045845
IRS990/FundraisingDirectExpensesAmt058406
IRS990/FundraisingGrossIncomeAmt0145135
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt0621818
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01271336
IRS990/GrossSalesOfInventoryAmt0652
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05570
IRS990/InsuranceGrp/TotalAmt05570
IRS990/InventoriesForSaleOrUseGrp/BOYAmt025968
IRS990/InventoriesForSaleOrUseGrp/EOYAmt020152
IRS990/InvestmentIncomeGrp/ExclusionAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0119992
IRS990/LandBldgEquipBasisNetGrp/BOYAmt040466
IRS990/LandBldgEquipBasisNetGrp/EOYAmt055314
IRS990/LandBldgEquipCostOrOtherBssAmt0175306
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE EMPOWER CHILDREN BY CONNECTING OUR KEIKI TO THE KIA AND 'AINA TO NURTURE A DEEPER SENSE OF ALOHA AND KULEANA FOR THE NATURAL ENVIRONMENT AND THEMSELVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0300375
IRS990/NetAssetsOrFundBalancesEOYAmt0679373
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt086729
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt086729
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-3147
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-3147
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt08839
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0300375
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0679373
IRS990/NoncashContributionsAmt012924
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0744
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03270
IRS990/OfficeExpensesGrp/ProgramServicesAmt05527
IRS990/OfficeExpensesGrp/TotalAmt09541
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt073625
IRS990/OtherAssetsTotalGrp/EOYAmt072466
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05501
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13725
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2262
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt383
IRS990/OtherExpensesGrp/ProgramServicesAmt0107072
IRS990/OtherExpensesGrp/ProgramServicesAmt132264
IRS990/OtherExpensesGrp/ProgramServicesAmt218173
IRS990/OtherExpensesGrp/ProgramServicesAmt39262
IRS990/OtherExpensesGrp/TotalAmt0112573
IRS990/OtherExpensesGrp/TotalAmt135989
IRS990/OtherExpensesGrp/TotalAmt218435
IRS990/OtherExpensesGrp/TotalAmt39345
IRS990/OtherLiabilitiesGrp/BOYAmt0685
IRS990/OtherLiabilitiesGrp/EOYAmt0502
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC. REVENUE-RELATED-
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0584
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0584
IRS990/OtherRevenueTotalAmt0584
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0140804
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DUANE DESOTO
IRS990/PriorPeriodAdjustmentsAmt040121
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/Desc0PROG.SERV.REVENUE-RELA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt070605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt070605
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0354162
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0313420
IRS990/PYOtherRevenueAmt077255
IRS990/PYProgramServiceRevenueAmt025350
IRS990/PYRevenuesLessExpensesAmt0-143508
IRS990/PYSalariesCompEmpBnftPaidAmt0286856
IRS990/PYTotalExpensesAmt0600276
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0456768
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0330038
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt068042
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE 2019 AMOUNT: $ 3,890 2021 AMOUNT: $ 4,586 2022 AMOUNT: $ 2,941 2023 AMOUNT: $ 584
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01054359
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0354162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0277776
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0231579
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0373024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02290900
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0584
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02941
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04586
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03890
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012001
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89100
IRS990ScheduleA/PublicSupportPY170Pct00.80330
IRS990ScheduleA/PublicSupportTotal170Amt02051954
IRS990ScheduleA/SubstantialContributorsTotAmt0238946
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01054359
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0354162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0277776
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0231579
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0373024
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02290900
IRS990ScheduleA/TotalSupportAmt02302901
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/CYEndwmtFundGrp/BeginningYearBalanceAmt063425
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt072264
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt08839
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt070000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt063425
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-6575
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt070000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt070000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt055314
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0119992
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0175306
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0200
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt172266
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TATE EDWARDS ENDOWMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0502
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO ESTABLISH AN ENDOWMENT FROM WHICH THE ANNUAL INTEREST EARNINGS WILL BE USED TO FUND NA KAMA KAI'S MISSION TO EMPOWER KEIKI BY INTRODUCING YOUTH TO THE OCEAN AND NURTURE A DEEPER SENSE OF ALOHA AND KULEANA FOR THE NATURAL ENVIRONMENT AND THEMSELVES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055314
IRS990ScheduleD/TotalBookValueOtherAssetsAmt072466
IRS990ScheduleD/TotalLiabilityAmt0502
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt045845
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt045845
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt058406
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PA'AKAI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0190980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0190980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0145135
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0145135
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt086729
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt058406
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt058406
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CEO AND BOARD MEMBERS REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH 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/ExplanationTxt2NA 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 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NA KAMA KAI PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HUMAN RESOURCES : PROGRAM SERVICE EXPENSES 74,523. MANAGEMENT AND GENERAL EXPENSES 10,491. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,014. PROGRAM SERVICE EXPENSES: PROGRAM SERVICE EXPENSES 132,193. MANAGEMENT AND GENERAL EXPENSES 618. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,811.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NA KAMA KAI CHANGED ITS ACCOUNTING METHOD FROM MODIFIED CASH TO ACCRUAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0301060
IRS990/TotalAssetsEOYAmt0735241
IRS990/TotalAssetsGrp/BOYAmt0301060
IRS990/TotalAssetsGrp/EOYAmt0735241
IRS990/TotalCompGreaterThan150KInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$735,241
Liabilities
$55,868
Net assets
$679,373
Revenue
$1,209,131
Expenses
$879,093
Net income
$330,038
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