Civic Intelligence

Aha Kane - Foundation for the Ad- Vancement of Native Hawaiian Males

990 • Fiscal year 2014 • EIN 27-0502942

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 15, 2015

677 Ala Moana Blvd Ste 1016BHonolulu, HI 96813

(808) 524-9560

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$58,107

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

11th percentile

-40%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

95th percentile

152%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$101,890

Down $68,444 (-40%) from 2013

Net Assets

Down

$101,890

Down $68,444 (-40%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$466,344

Up $281,264 (+152%) from 2013

Expenses

Up

$535,284

Up $383,600 (+253%) from 2013

Net Income

Down

-$68,940

Down $102,336 (-306%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2013: $170,334Liabilities 2013: $0Net Assets 2013: $170,3342013Assets 2014: $101,890Liabilities 2014: $0Net Assets 2014: $101,8902014Assets 2015: $88,703Liabilities 2015: $3,727Net Assets 2015: $84,9762015Assets 2016: $88,007Liabilities 2016: $24,404Net Assets 2016: $63,6032016Assets 2017: $16,217Liabilities 2017: $626Net Assets 2017: $15,5912017Assets 2018: $21,420Liabilities 2018: $11,665Net Assets 2018: $9,7552018Assets 2019: $305,500Liabilities 2019: $2,219Net Assets 2019: $303,2812019Assets 2020: $514,658Liabilities 2020: $8,141Net Assets 2020: $506,5172020Assets 2021: $234,750Liabilities 2021: $11,683Net Assets 2021: $223,0672021Assets 2022: $342,530Liabilities 2022: $37,909Net Assets 2022: $304,6212022Assets 2023: $205,093Liabilities 2023: $2,594Net Assets 2023: $202,4992023Assets 2024: $166,985Liabilities 2024: -$1,253Net Assets 2024: $168,2382024

Highlighted filing

2014

Assets$101,890
Liabilities$0
Net Assets$101,890

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $185,080Expenses 2013: $151,684Net Income 2013: $33,3962013Revenue 2014: $466,344Expenses 2014: $535,284Net Income 2014: -$68,9402014Revenue 2015: $521,050Expenses 2015: $542,553Net Income 2015: -$21,5032015Revenue 2016: $449,802Expenses 2016: $467,995Net Income 2016: -$18,1932016Revenue 2017: $357,644Expenses 2017: $405,826Net Income 2017: -$48,1822017Revenue 2018: $901,446Expenses 2018: $904,182Net Income 2018: -$2,7362018Revenue 2019: $898,882Expenses 2019: $608,474Net Income 2019: $290,4082019Revenue 2020: $424,974Expenses 2020: $372,988Net Income 2020: $51,9862020Revenue 2021: $126,429Expenses 2021: $409,879Net Income 2021: -$283,4502021Revenue 2022: $870,944Expenses 2022: $801,823Net Income 2022: $69,1212022Revenue 2023: $580,008Expenses 2023: $682,130Net Income 2023: -$102,1222023Revenue 2024: $537,278Expenses 2024: $571,539Net Income 2024: -$34,2612024

Highlighted filing

2014

Revenue$466,344
Expenses$535,284
Net Income-$68,940
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 15, 2015
Return Version
2014v5.0
Gross Receipts
$466,344
Mission and Program Overview

Mission

To nurture a healthier native hawaiian male population by eliminating psychosocial, health, and educational disparities founded on traditional cultural practices and building sustainability in the community. To increase our awareness and empower native hawaiian males to fulfill our roles and responsibilities amongst ourselves, as well as within our families and our respective communities. To strengthen the native hawaiian community through nurturing and perpetuating the traditional male roles and responsibilities that contribute to the physical, mental, spiritual and social well-being of hawaiian males, their families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$170,334$100,281▼ $70,053
Other Notes and Loans Receivable, Net-$1,609-
Total Assets$170,334$101,890▼ $68,444
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$170,334$101,890▼ $68,444
Total Net Assets Fund Balance$170,334$101,890▼ $68,444
Total Liabilities and Net Assets / Fund Balance$170,334$101,890▼ $68,444
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keola ChanExecutive DiFT$56,104$2,003$58,107

Board Members and Trustees

NameTitle
U Gordon KaiPresident
Dennis KauahiDirector
Norman F HoSecretary
Denise KekunaTreasurer
W RichardsVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$464,344
Program Service Revenue
$2,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$45,435
Change in Net Assets
$-68,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,433
Salaries, Compensation, and Employee Benefits$178,851
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$152,155$22-$152,177
Office Expenses$120,851$5,094-$125,945
Other Salaries and Wages$76,297$3,280-$79,577
Current Officers, Directors, Trustees, and Key Employees$44,883$11,221-$56,104
Payroll Taxes$37,822$4,202-$42,024
Occupancy$11,034$7,465-$18,499
Travel$17,900--$17,900
Conferences and Meetings$15,215$1,145-$16,360
Information Technology$11,950$3,769-$15,719
Fees for Services Accounting$5,813$1,610-$7,423
Insurance-$2,410-$2,410
Other Employee Benefits$1,146--$1,146
Total Functional Expenses$495,066$40,218$0$535,284
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors reviews and approves the form 990 before it is filed with the internal revenue service.

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

The organization collects a basic conflict of interest form signed annually

Form 990, Page 6, Part VI, Line 15A

Performance reviews are completed by the board of directors withing the budgeted funds available.

Form 990, Page 6, Part VI, Line 19

The organization has a website, but has not put their governing documents, conflict of interest policy or financial statements on the site. These documents are available to the public upon request. In addition, the financial statements are available online via the form 990, available to the public on the internet via www.guidestar.org

Filing and Contact Details

Filer

Filer Name
Aha Kane - Foundation for the Ad-
EIN
27-0502942
Phone
8085249560
Address
677 ALA MOANA BLVD STE 1016B, HONOLULU, HI 96813

Signing Officer

Name
Denise Kekuna
Title
Treasurer
Phone
8085249560
Signed
2015-06-15

Organization Details

Principal Officer
Keola Chan
Formed
2009
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
60

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST SUITE C-4, HONOLULU, HI 96813-5113
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To nurture a healthier native hawaiian male population by eliminating psychosocial, health, and educational disparities founded on traditional cultural practices and building sustainability in the community. To increase our awareness and empower native hawaiian males to fulfill our roles and responsibilities amongst ourselves, as well as within our families and our respective communities. To strengthen the native hawaiian community through nurturing and perpetuating the traditional male roles and responsibilities that contribute to the physical, mental, spiritual and social well-being of hawaiian males, their families and communities.

Form 990, Page 2, Part III, Line 4A

Guidance and support of spiritual growth. The hale mua was the institution where hawaiian men learned the roles and responsibilities of being a successful father, husband, and warrior, and basic occupations like farming and fishing. Elders and master practitioners served as educators. This emphasized moral character development and adherence to kapu (taboos) governing forbidden or inappropriate behavior. The education received in the hale mua also encouraged the preservation and maintenance of mana (power). By sustaining one's mana, each kane fulfilled his kuleana (responsibilities) by honoring his kupuna (elders). This project aims to proactively reestablish intergenerational traditions in contemporary hawaiian communities so today's kane prepare opio (young men) for roles as contributing members of society.

Form 990, Part IX, Line 11G

Annual makahiki nui 500 0 0 bank fees 47 0 0 books, subscriptions, referen 778 0 0 cultural experts 102,239 0 0 get tax 0 4 0 imu farm 1,500 0 0 outside contract services 37,221 0 0 qlt hale mua 9,373 0 0 state filing fees 2 18 0 telephone 495 0 0

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IRS990/Desc0THE HALE MUA INITIATIVE ADDRESSES THE ISSUES OF SOCIO-CULTURAL DISCONNECTEDNESS AND INCREASED HEALTH RISKS AMONG NATIVE HAWAIIAN KANE BY ESTABLISHING HALE MUA (MEN'S HOUSES) IN THREE NATIVE HAWAIIAN COMMUNITIES- -KEAUKAHA, PAPAKOLEA, AND WAIANAE. WHILE THE HALE O PAPA (WOMEN'S HOUSE) AND HALE AINA (WOMEN'S EATING HOUSE) WERE THE SPACES WHERE FEMALES GATHERED AND REARED LITTLE BOYS, THE HALE MUA WAS THE SOCIO-CULTURAL INSTITUTION FOR RELIGIOUS SERVICES, POLITICAL MATTERS CONCERNING THE COMMUNITY, AND PERPETUATION OF TRADITIONAL CULTURAL PRACTICES AND BELIEFS. THIS INCLUDED CUSTOMARY RITUALS ASSOCIATED WITH BOYS GROWING INTO PRODUCTIVE, CONTRIBUTING MEN IN SOCIETY. IT IMPLIES TEACHING GENDER ROLES AND RESPONSIBILITIES, CUSTOMS, LIFE SKILLS, PROPER BEHAVIOR AND CONDUCT, AND GUIDANCE AND SUPPORT OF SPIRITUAL GROWTH. THE HALE MUA WAS THE INSTITUTION WHERE HAWAIIAN MEN LEARNED THE ROLES AND RESPONSIBILITIES OF BEING A SUCCESSFUL FATHER, HUSBAND, AND WARRIOR, AND BASIC OCCUPATIONS LIKE FARMING AND FISHING. ELDERS AND MASTER PRACTITIONERS SERVED AS EDUCATORS. THIS EMPHASIZED MORAL CHARACTER DEVELOPMENT AND ADHERENCE TO KAPU (TABOOS) GOVERNING FORBIDDEN OR INAPPROPRIATE BEHAVIOR. THE EDUCATION RECEIVED IN THE HALE MUA ALSO ENCOURAGED THE PRESERVATION AND MAINTENANCE OF MANA (POWER). BY SUSTAINING ONE'S MANA, EACH KANE FULFILLED HIS KULEANA (RESPONSIBILITIES) BY HONORING HIS KUPUNA (ELDERS). THIS PROJECT AIMS TO PROACTIVELY REESTABLISH INTERGENERATIONAL TRADITIONS IN CONTEMPORARY HAWAIIAN COMMUNITIES SO TODAY'S KANE PREPARE OPIO (YOUNG MEN) FOR ROLES AS CONTRIBUTING MEMBERS OF SOCIETY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO NURTURE A HEALTHIER NATIVE HAWAIIAN MALE POPULATION BY ELIMINATING PSYCHOSOCIAL, HEALTH, AND EDUCATIONAL DISPARITIES FOUNDED ON TRADITIONAL CULTURAL PRACTICES AND BUILDING SUSTAINABILITY IN THE COMMUNITY. TO INCREASE OUR AWARENESS AND EMPOWER NATIVE HAWAIIAN MALES TO FULFILL OUR ROLES AND RESPONSIBILITIES AMONGST OURSELVES, AS WELL AS WITHIN OUR FAMILIES AND OUR RESPECTIVE COMMUNITIES. TO STRENGTHEN THE NATIVE HAWAIIAN COMMUNITY THROUGH NURTURING AND PERPETUATING THE TRADITIONAL MALE ROLES AND RESPONSIBILITIES THAT CONTRIBUTE TO THE PHYSICAL, MENTAL, SPIRITUAL AND SOCIAL WELL-BEING OF HAWAIIAN MALES, THEIR FAMILIES AND COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GUIDANCE AND SUPPORT OF SPIRITUAL GROWTH. THE HALE MUA WAS THE INSTITUTION WHERE HAWAIIAN MEN LEARNED THE ROLES AND RESPONSIBILITIES OF BEING A SUCCESSFUL FATHER, HUSBAND, AND WARRIOR, AND BASIC OCCUPATIONS LIKE FARMING AND FISHING. ELDERS AND MASTER PRACTITIONERS SERVED AS EDUCATORS. THIS EMPHASIZED MORAL CHARACTER DEVELOPMENT AND ADHERENCE TO KAPU (TABOOS) GOVERNING FORBIDDEN OR INAPPROPRIATE BEHAVIOR. THE EDUCATION RECEIVED IN THE HALE MUA ALSO ENCOURAGED THE PRESERVATION AND MAINTENANCE OF MANA (POWER). BY SUSTAINING ONE'S MANA, EACH KANE FULFILLED HIS KULEANA (RESPONSIBILITIES) BY HONORING HIS KUPUNA (ELDERS). THIS PROJECT AIMS TO PROACTIVELY REESTABLISH INTERGENERATIONAL TRADITIONS IN CONTEMPORARY HAWAIIAN COMMUNITIES SO TODAY'S KANE PREPARE OPIO (YOUNG MEN) FOR ROLES AS CONTRIBUTING MEMBERS OF SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION COLLECTS A BASIC CONFLICT OF INTEREST FORM SIGNED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERFORMANCE REVIEWS ARE COMPLETED BY THE BOARD OF DIRECTORS WITHING THE BUDGETED FUNDS AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A WEBSITE, BUT HAS NOT PUT THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS ON THE SITE. THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FINANCIAL STATEMENTS ARE AVAILABLE ONLINE VIA THE FORM 990, AVAILABLE TO THE PUBLIC ON THE INTERNET VIA WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL MAKAHIKI NUI 500 0 0 BANK FEES 47 0 0 BOOKS, SUBSCRIPTIONS, REFEREN 778 0 0 CULTURAL EXPERTS 102,239 0 0 GET TAX 0 4 0 IMU FARM 1,500 0 0 OUTSIDE CONTRACT SERVICES 37,221 0 0 QLT HALE MUA 9,373 0 0 STATE FILING FEES 2 18 0 TELEPHONE 495 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE KEKUNA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08085249560
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AHA KANE - FOUNDATION FOR THE AD-
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VANCEMENT OF NATIVE HAWAIIAN MALES
ReturnHeader/Filer/BusinessNameControlTxt0AHAK
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
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ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02015-07-14T12:53:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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