Civic Intelligence

Kapolei Community Development Corporation

990 • Fiscal year 2023 • EIN 26-2420702

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 04, 2024

Organization ProfileWWW.KAPOLEIHERITAGE.ORG
PO Box 75658Kapolei, HI 96707-0658

(808) 222-2330

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.47x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

6th percentile

-57%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

31st percentile

-1.6%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$1,880,741

Down $31,135 (-1.6%) from 2022

Net Assets

Down

$1,796,180

Down $101,924 (-5.4%) from 2022

Liabilities

Up

$84,561

Up $70,789 (+514%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin6th percentile

Revenue

Down

$178,476

Down $26,329 (-13%) from 2022

Expenses

Up

$280,400

Up $114,149 (+69%) from 2022

Net Income

Down

-$101,924

Down $140,478 (-364%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $41,410Net Assets 2011: $41,4102011Assets 2014: $1,028,037Liabilities 2014: $0Net Assets 2014: $1,028,0372014Assets 2015: $889,604Liabilities 2015: $0Net Assets 2015: $889,6042015Assets 2016: $281,751Liabilities 2016: $0Net Assets 2016: $281,7512016Assets 2017: $360,609Liabilities 2017: $2,363Net Assets 2017: $358,2462017Assets 2018: $2,186,044Liabilities 2018: $25,507Net Assets 2018: $2,160,5372018Assets 2019: $2,135,002Liabilities 2019: $18,030Net Assets 2019: $2,116,9722019Assets 2020: $1,996,284Liabilities 2020: $11,585Net Assets 2020: $1,984,6992020Assets 2021: $1,889,335Liabilities 2021: $29,783Net Assets 2021: $1,859,5522021Assets 2022: $1,911,876Liabilities 2022: $13,772Net Assets 2022: $1,898,1042022Assets 2023: $1,880,741Liabilities 2023: $84,561Net Assets 2023: $1,796,1802023Assets 2024: $2,615,308Liabilities 2024: $32,621Net Assets 2024: $2,582,6872024

Highlighted filing

2023

Assets$1,880,741
Liabilities$84,561
Net Assets$1,796,180
Open 2023 Filing

Operations Trend

Revenue Growth22nd percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $51,031Expenses 2011: $22,672Net Income 2011: $28,3592011Revenue 2014: $962,854Expenses 2014: $34,455Net Income 2014: $928,3992014Revenue 2015: $700Expenses 2015: $139,133Net Income 2015: -$138,4332015Revenue 2016: $886,694Expenses 2016: $1,494,547Net Income 2016: -$607,8532016Revenue 2017: $101,199Expenses 2017: $24,704Net Income 2017: $76,4952017Revenue 2018: $378,121Expenses 2018: $179,533Net Income 2018: $198,5882018Revenue 2019: $155,263Expenses 2019: $198,828Net Income 2019: -$43,5652019Revenue 2020: $81,445Expenses 2020: $213,718Net Income 2020: -$132,2732020Revenue 2021: $77,306Expenses 2021: $202,453Net Income 2021: -$125,1472021Revenue 2022: $204,805Expenses 2022: $166,251Net Income 2022: $38,5542022Revenue 2023: $178,476Expenses 2023: $280,400Net Income 2023: -$101,9242023Revenue 2024: $1,287,754Expenses 2024: $520,317Net Income 2024: $767,4372024

Highlighted filing

2023

Revenue$178,476
Expenses$280,400
Net Income-$101,924
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 4, 2024
Return Version
2023v5.0
Gross Receipts
$263,306
Mission and Program Overview

Mission

The corporation is organized for charitable purposes which promote the betterment of the community in the kapolei homestead region

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,467,648$1,412,060▼ $55,588
Savings and Temporary Cash Investments$252,733$401,203▲ $148,470
Cash and Non-Interest-Bearing Accounts$6,855$25,429▲ $18,574
Prepaid Expenses and Deferred Charges$3,700$4,251▲ $551
Accounts Receivable$40--
Total Assets$1,911,876$1,880,741▼ $31,135
Other Assets Total$180,900$37,798▼ $143,102
Liabilities
Deferred Revenue-$55,548-
Accounts Payable and Accrued Expenses$13,772$29,013▲ $15,241
Total Liabilities$13,772$84,561▲ $70,789
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,898,104$1,796,180▼ $101,924
Total Net Assets Fund Balance$1,898,104$1,796,180▼ $101,924
Total Liabilities and Net Assets / Fund Balance$1,911,876$1,880,741▼ $31,135

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,381,535$328,937$1,710,472
Leasehold Improvements$13,372$112,286$125,658
Equipment$17,153$51,829$68,982
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Michelle KauhanePresident/di
Alexander Alika KeaDirector
Candace Leonani PuailihauDirector
JAMES 'KIMO' PALIKIKODirector
Sonny Del ToroDirector
CHANTAL KELI'IHO'OMALUFormer Vice
Kapela WongSecretary/di
Home SchaedelTreasurer/di
Daniel LukeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$177,669
Program Service Revenue
$64,768
Investment Income
$86
Other Revenue
$-64,047
All Other Contributions
$32,949
Change in Net Assets
$-101,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$270,717
Grants and Similar Amounts Paid$9,683
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$107,223--$107,223
Depreciation Depletion$54,825$18,275-$73,100
Conferences and Meetings$20,414$20,414-$40,828
Fees for Services Legal$8,021$8,022-$16,043
Fees for Services Accounting-$15,670-$15,670
Office Expenses$8,885$2,962-$11,847
Grants to Domestic Orgs$9,683--$9,683
Occupancy$2,359--$2,359
Travel$931$930-$1,861
Insurance$553$553-$1,106
Other Expenses$680--$680
Total Functional Expenses$213,574$66,826$0$280,400
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hawaii Community FoundationHonolulu, HI-Scholarship$6,683
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,234
Fundraising Direct Expenses$603
Professional Fundraising Fees$0
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Page 6, Part VI, Line 4

“Amended and restated articles of incorporation”

Form 990, Page 6, Part VI, Line 11B

“Board members are given a draft of the return prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Officers, directors and key employees are required to annually sign a conflict of interest statement.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kapolei Community Development
EIN
26-2420702
Phone
8082222330
Address
PO BOX 75658, KAPOLEI, HI 96707-0658

Signing Officer

Name
Michelle Kauhane
Title
President/Director
Phone
8085202267
Signed
2024-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Kauhane
Formed
2008
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
31

Preparer

Firm
Doi CPA LLC
Address
PO BOX 11773, HONOLULU, HI 96828
Preparer
Steven T Doi
Phone
8085918480
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services 107,223 0 0”

Raw XML Appendix394 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013772
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt029013
IRS990/AccountsReceivableGrp/BOYAmt040
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CORPORATION IS ORGANIZED FOR CHARITABLE PURPOSES WHICH PROMOTE THE BETTERMENT OF THE COMMUNITY IN THE KAPOLEI HOMESTEAD REGION
IRS990/AllOtherContributionsAmt032949
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0CANDACE LEONANI PUAILIHAU
IRS990/BooksInCareOfDetail/PhoneNum08085502267
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt091-1270 KINOIKI ST STE 102
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAPOLEI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0967074128
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt06855
IRS990/CashNonInterestBearingGrp/EOYAmt025429
IRS990/ChangeToOrgDocumentsInd0true
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt020414
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt020414
IRS990/ConferencesMeetingsGrp/TotalAmt040828
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0177669
IRS990/CYGrantsAndSimilarPaidAmt09683
IRS990/CYInvestmentIncomeAmt086
IRS990/CYOtherExpensesAmt0270717
IRS990/CYOtherRevenueAmt0-64047
IRS990/CYProgramServiceRevenueAmt064768
IRS990/CYRevenuesLessExpensesAmt0-101924
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0280400
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0178476
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt055548
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt018275
IRS990/DepreciationDepletionGrp/ProgramServicesAmt054825
IRS990/DepreciationDepletionGrp/TotalAmt073100
IRS990/Desc0TO PROMOTE THE BETTERMENT OF THE COMMUNITY IN THE KAPOLEI HOMESTEAD REGION
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0213574
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015670
IRS990/FeesForServicesAccountingGrp/TotalAmt015670
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt08022
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt08021
IRS990/FeesForServicesLegalGrp/TotalAmt016043
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0107223
IRS990/FeesForServicesOtherGrp/TotalAmt0107223
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83.00
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/PersonNm0MICHELLE KAUHANE
IRS990/Form990PartVIISectionAGrp/PersonNm1DANIEL LUKE
IRS990/Form990PartVIISectionAGrp/PersonNm2HOME SCHAEDEL
IRS990/Form990PartVIISectionAGrp/PersonNm3KAPELA WONG
IRS990/Form990PartVIISectionAGrp/PersonNm4ALEXANDER ALIKA KEA
IRS990/Form990PartVIISectionAGrp/PersonNm5CANDACE LEONANI PUAILIHAU
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES 'KIMO' PALIKIKO
IRS990/Form990PartVIISectionAGrp/PersonNm7SONNY DEL TORO
IRS990/Form990PartVIISectionAGrp/PersonNm8CHANTAL KELI'IHO'OMALU
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/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/TitleTxt0PRESIDENT/DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/DI
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/DI
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8FORMER VICE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt0603
IRS990/FundraisingGrossIncomeAmt03234
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0144720
IRS990/GrantAmt09683
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt09683
IRS990/GrantsToDomesticOrgsGrp/TotalAmt09683
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0263306
IRS990/GrossRentsGrp/RealAmt017549
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0553
IRS990/InsuranceGrp/ProgramServicesAmt0553
IRS990/InsuranceGrp/TotalAmt01106
IRS990/InvestmentIncomeGrp/ExclusionAmt086
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt086
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0493052
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01467648
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01412060
IRS990/LandBldgEquipCostOrOtherBssAmt01905112
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt084227
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE CORPORATION IS ORGANIZED FOR CHARITABLE PURPOSES WHICH PROMOTE THE BETTERMENT OF THE COMMUNITY IN THE KAPOLEI HOMESTEAD REGION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01898104
IRS990/NetAssetsOrFundBalancesEOYAmt01796180
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02631
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-66678
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-66678
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01898104
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01796180
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt02359
IRS990/OccupancyGrp/TotalAmt02359
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02962
IRS990/OfficeExpensesGrp/ProgramServicesAmt08885
IRS990/OfficeExpensesGrp/TotalAmt011847
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0180900
IRS990/OtherAssetsTotalGrp/EOYAmt037798
IRS990/OtherExpensesGrp/Desc0FEES & LICENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0680
IRS990/OtherExpensesGrp/TotalAmt0680
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03700
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04251
IRS990/PrincipalOfficerNm0MICHELLE KAUHANE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HO'OMAKA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt064768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt064768
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0147220
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt09130
IRS990/PYInvestmentIncomeAmt069
IRS990/PYOtherExpensesAmt0157121
IRS990/PYOtherRevenueAmt0-79984
IRS990/PYProgramServiceRevenueAmt0137500
IRS990/PYRevenuesLessExpensesAmt038554
IRS990/PYTotalExpensesAmt0166251
IRS990/PYTotalRevenueAmt0204805
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-101924
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-66678
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0252733
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0401203
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 200
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0177669
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0147220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0144720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0154720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0144720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0769049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt017635
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07611
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03241
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0502
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029102
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0205502
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0200
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96330
IRS990ScheduleA/PublicSupportPY170Pct00.98630
IRS990ScheduleA/PublicSupportTotal170Amt0769049
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0177669
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0147220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0144720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0154720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0144720
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0769049
IRS990ScheduleA/TotalSupportAmt0798351
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01381535
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0328937
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01710472
IRS990ScheduleD/EquipmentGrp/BookValueAmt017153
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051829
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068982
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013372
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0112286
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0125658
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01412060
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06683
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HAWAII COMMUNITY FOUNDATION
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0827 FORT ST MALL
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096813
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDED AND RESTATED ARTICLES OF INCORPORATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE GIVEN A DRAFT OF THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES 107,223 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01911876
IRS990/TotalAssetsEOYAmt01880741
IRS990/TotalAssetsGrp/BOYAmt01911876
IRS990/TotalAssetsGrp/EOYAmt01880741
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0177669
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066826
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0213574
IRS990/TotalFunctionalExpensesGrp/TotalAmt0280400
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013772
IRS990/TotalLiabilitiesEOYAmt084561
IRS990/TotalLiabilitiesGrp/BOYAmt013772
IRS990/TotalLiabilitiesGrp/EOYAmt084561
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01898104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01796180
IRS990/TotalProgramServiceExpensesAmt0213574
IRS990/TotalProgramServiceRevenueAmt064768
IRS990/TotalRevenueGrp/ExclusionAmt0-66592
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt064768
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178476
IRS990/TotalVolunteersCnt031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01911876
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01880741
IRS990/TravelGrp/ManagementAndGeneralAmt0930
IRS990/TravelGrp/ProgramServicesAmt0931
IRS990/TravelGrp/TotalAmt01861
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.KAPOLEIHERITAGE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE KAUHANE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08085202267
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPOLEI COMMUNITY DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0KAPO
ReturnHeader/Filer/EIN0262420702
ReturnHeader/Filer/PhoneNum08082222330
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 75658
ReturnHeader/Filer/USAddress/CityNm0KAPOLEI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967070658
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454976134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 11773
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096828
ReturnHeader/PreparerPersonGrp/PhoneNum08085918480
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN T DOI
ReturnHeader/ReturnTs02024-11-15T00:03:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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
$1,880,741
Liabilities
$84,561
Net assets
$1,796,180
Revenue
$178,476
Expenses
$280,400
Net income
-$101,924
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.03$2.58$1.29$0.52$0.77
2023Detailed filing. Detailed filing data is available for this year.$1.88$0.08$1.80$0.18$0.28$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.01$1.90$0.20$0.17$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.03$1.86$0.08$0.20$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.01$1.98$0.08$0.21$0.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.02$2.12$0.16$0.20$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.03$2.16$0.38$0.18$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.10$0.02$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.89$1.49$0.61
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.00$0.14$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.96$0.03$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.04$0.05$0.02$0.03