Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
EIN 26-4693027 • 501(c)3 • Waipahu, HI
Profile
The foundation teaches children and adults the art of hula and performing arts in the state of hawaii. The foundation educates participants about hawaiian culture, hula and various forms of dance. Participants perform at various cultural and community events. Members participate in cultural exchange programs and share information about the hawaiian culture with people from other countries.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 11.1% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Up$193,833
Up $102,218 (+112%) from 2023
Liabilities
Down$39,979
Down $30,085 (-43%) from 2023
Net Assets
Up$153,854
Up $132,303 (+614%) from 2023
Revenue
Up$871,411
Up $163,146 (+23%) from 2023
Expenses
Down$739,108
Down $33,157 (-4.3%) from 2023
Net Income
Up$132,303
Up $196,303 (+307%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The foundation teaches children and adults the art of hula and performing arts in the state of hawaii. The foundation educates participants about hawaiian culture, hula and various forms of dance. Participants perform at various cultural and community events. Members participate in cultural exchange programs and share information about the hawaiian culture with people from other countries.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $21,551 | $153,854 | ▲ $132,303 |
| Cash and Non-Interest-Bearing Accounts | $48,523 | $152,263 | ▲ $103,740 |
| Land, Buildings, and Equipment, Net | $29,717 | $29,717 | → $0 |
| Savings and Temporary Cash Investments | $13,093 | $11,571 | ▼ $1,522 |
| Loans From Officers Directors | $5,345 | $5,345 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $91,615 | $193,833 | ▲ $102,218 |
| Other Assets Total | $282 | $282 | → $0 |
| Liabilities | |||
| Other Liabilities | $64,719 | $34,634 | ▼ $30,085 |
| Total Liabilities | $70,064 | $39,979 | ▼ $30,085 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $21,551 | $153,854 | ▲ $132,303 |
| Total Liabilities and Net Assets / Fund Balance | $91,615 | $193,833 | ▲ $102,218 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $29,717 | - | $29,717 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Mandi Scott | President | PT | $97,066 | $97,066 |
| Stacie Cabacungan | Secretary | PT | $35,909 | $35,909 |
| Shandra Medeiros | Vice President/treasurer | PT | $22,800 | $22,800 |
| Name | Title |
|---|---|
| Elaine Dreckmann | Director |
| Joy Medeiros | Director |
| Samuel Gandauli | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $463,274 |
| Salaries, Compensation, and Employee Benefits | $275,834 |
| Total Fundraising Expense | $3,203 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $158,125 | - | - | $158,125 |
| Current Officers, Directors, Trustees, and Key Employees | $87,359 | $68,416 | - | $155,775 |
| Occupancy | $137,347 | - | - | $137,347 |
| Comp Disqual Persons | $17,285 | $82,344 | - | $99,629 |
| Office Expenses | $50,114 | $34,226 | - | $84,340 |
| Payroll Taxes | $8,371 | $12,059 | - | $20,430 |
| Fees for Services Legal | $5,781 | $5,781 | - | $11,562 |
| Insurance | $2,655 | $4,500 | - | $7,155 |
| All Other Expenses | $1,356 | $4,442 | - | $5,798 |
| Interest | $2,479 | $2,479 | - | $4,958 |
| Other Expenses | $9,508 | - | $3,203 | $3,203 |
| Total Functional Expenses | $521,658 | $214,247 | $3,203 | $739,108 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $5,345 | $5,345 | → $0 |
| Liability | Amount |
|---|---|
| Bank Loan | $31,509 |
| Charge Card Liability | $1,741 |
| Equipment Lease | $1,384 |
“One of the board of directors for na maka o pu'uwai aloha foundation is a family member to three employees of the foundation.”
“One officer will review the information reflected on the form 990 before it is filed with the internal revenue service.”
“Documents are available upon request to the public.”
“Instructors: program service expenses 158,125. Management and general expenses 0. Fundraising expenses 0. Total expenses 158,125.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE FOUNDATION TEACHES CHILDREN AND ADULTS THE ART OF HULA AND PERFORMING ARTS IN THE STATE OF HAWAII. THE FOUNDATION EDUCATES PARTICIPANTS ABOUT HAWAIIAN CULTURE, HULA AND VARIOUS FORMS OF DANCE. PARTICIPANTS PERFORM AT VARIOUS CULTURAL AND COMMUNITY EVENTS. MEMBERS PARTICIPATE IN CULTURAL EXCHANGE PROGRAMS AND SHARE INFORMATION ABOUT THE HAWAIIAN CULTURE WITH PEOPLE FROM OTHER COUNTRIES. |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1356 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5798 |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96797 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 152263 |
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| IRS990/CYTotalRevenueAmt | 0 | 871411 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE FOUNDATION PROVIDES A SAFE ENVIRONMENT AND TEACHES CHILDREN AND ADULTS IN THE COMMUNITY VARIOUS FORMS OF HAWAIIAN DANCE AND PERFORMING ARTS INCLUDING HULA AND POLYNESIAN DANCE AND UKULELE AND GUITAR INSTRUMENTS. MEMBERS LEARN ABOUT THE HAWAIIAN CULTURE THROUGH SONG AND MUSIC AND PERFORM AT CULTURAL, COMMUNITY, PUBLIC AND PRIVATE EVENTS. |
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| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
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| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 521658 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5781 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11562 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 158125 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 158125 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 8.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 35909 |
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| IRS990/FormationYr | 0 | 2008 |
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| IRS990/GovernmentGrantsAmt | 0 | 17000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
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| IRS990/GrossReceiptsAmt | 0 | 871411 |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2655 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7155 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2479 |
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| IRS990/InterestGrp/TotalAmt | 0 | 4958 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 29717 |
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| IRS990/MissionDesc | 0 | THE FOUNDATION TEACHES CHILDREN AND ADULTS THE ART OF HULA AND PERFORMING ARTS IN THE STATE OF HAWAII. THE FOUNDATION EDUCATES PARTICIPANTS ABOUT HAWAIIAN CULTURE, HULA AND VARIOUS FORMS OF DANCE. PARTICIPANTS PERFORM AT VARIOUS CULTURAL AND COMMUNITY EVENTS. MEMBERS PARTICIPATE IN CULTURAL EXCHANGE PROGRAMS AND SHARE INFORMATION ABOUT THE HAWAIIAN CULTURE WITH PEOPLE FROM OTHER COUNTRIES. |
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| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | GENERAL EXCISE TAX |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9508 |
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| IRS990/RevenueAmt | 0 | 850456 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 11571 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 37655 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4857 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 94044 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 28051 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 185562 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 14 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3165495 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99990 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 185562 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 185576 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1384 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 31509 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CHARGE CARD LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | EQUIPMENT LEASE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | BANK LOAN |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 34634 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | ADVANCES MADE FOR FOUNDATION OPERATIONS |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ONE OF THE BOARD OF DIRECTORS FOR NA MAKA O PU'UWAI ALOHA FOUNDATION IS A FAMILY MEMBER TO THREE EMPLOYEES OF THE FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ONE OFFICER WILL REVIEW THE INFORMATION REFLECTED ON THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INSTRUCTORS: PROGRAM SERVICE EXPENSES 158,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 158,125. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 39979 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 39979 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 850454 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 871411 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 193833 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | WAIPAHU |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96797 |
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| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://NAMAKASTUDIO.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHANDRA MEDEIROS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8086788884 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NA MAKA O PU'UWAI ALOHA - FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NAMA |
| ReturnHeader/Filer/EIN | 0 | 264693027 |
| ReturnHeader/Filer/PhoneNum | 0 | 8086788884 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 94-547 UKEE STREET SUITE 204 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAIPAHU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96797 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 455323361 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FUKUYA HASEGAWA PARTNERS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1580 MAKALOA STREET SUITE 890 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96814 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8089453111 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SHAWN A HASEGAWA |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T21:34:52-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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