Civic Intelligence

Mana Maoli

990 • Fiscal year 2018 • EIN 31-1783481

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 04, 2019

1903 Palolo Avenue Room C3Honolulu, HI 96816

(808) 397-4333

Siviq Scores

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

Liabilities / Assets

44th percentile

0.02x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$60,086

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

47th percentile

0.6%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

53%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$955,769

Up $5,551 (+0.6%) from 2017

Net Assets

Down

$939,619

Down $6,505 (-0.7%) from 2017

Liabilities

Up

$16,150

Up $12,056 (+294%) from 2017

Revenue

Up

$639,418

Up $222,655 (+53%) from 2017

Expenses

Up

$645,923

Up $253,008 (+64%) from 2017

Net Income

Down

-$6,505

Down $30,353 (-127%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $490,128Liabilities 2010: $58,141Net Assets 2010: $431,9872010Assets 2011: $496,469Liabilities 2011: $96,885Net Assets 2011: $399,5842011Assets 2013: $860,580Liabilities 2013: $5,100Net Assets 2013: $855,4802013Assets 2014: $898,579Liabilities 2014: $55,544Net Assets 2014: $843,0352014Assets 2015: $900,574Liabilities 2015: $3,210Net Assets 2015: $897,3642015Assets 2016: $966,159Liabilities 2016: $8,994Net Assets 2016: $957,1652016Assets 2017: $950,218Liabilities 2017: $4,094Net Assets 2017: $946,1242017Assets 2018: $955,769Liabilities 2018: $16,150Net Assets 2018: $939,6192018Assets 2019: $1,075,590Liabilities 2019: $7,373Net Assets 2019: $1,068,2172019Assets 2020: $1,174,646Liabilities 2020: $60,206Net Assets 2020: $1,114,4402020Assets 2021: $1,312,390Liabilities 2021: $54,086Net Assets 2021: $1,258,3042021Assets 2022: $1,430,644Liabilities 2022: $99,964Net Assets 2022: $1,330,6802022Assets 2024: $1,903,989Liabilities 2024: $39,539Net Assets 2024: $1,864,4502024

Highlighted filing

2018

Assets$955,769
Liabilities$16,150
Net Assets$939,619

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $267,142Expenses 2010: $269,433Net Income 2010: -$2,2912010Expenses 2011: $631,5032011Expenses 2013: $637,0682013Revenue 2014: $756,601Expenses 2014: $769,115Net Income 2014: -$12,5142014Revenue 2015: $523,009Expenses 2015: $468,680Net Income 2015: $54,3292015Revenue 2016: $541,796Expenses 2016: $541,883Net Income 2016: -$872016Revenue 2017: $416,763Expenses 2017: $392,915Net Income 2017: $23,8482017Revenue 2018: $639,418Expenses 2018: $645,923Net Income 2018: -$6,5052018Revenue 2019: $901,164Expenses 2019: $772,566Net Income 2019: $128,5982019Revenue 2020: $699,039Expenses 2020: $652,816Net Income 2020: $46,2232020Revenue 2021: $1,127,946Expenses 2021: $986,424Net Income 2021: $141,5222021Revenue 2022: $1,455,224Expenses 2022: $1,323,827Net Income 2022: $131,3972022Revenue 2024: $1,661,291Expenses 2024: $1,260,214Net Income 2024: $401,0772024

Highlighted filing

2018

Revenue$639,418
Expenses$645,923
Net Income-$6,505
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 4, 2019
Return Version
2017v2.3
Gross Receipts
$646,007
Mission and Program Overview

Mission

Ho'okumu: build grounding and foundation to foster a sense of esteem, stewardship, and kuleana to the 'aina, our communities, and ourselves, through grounding in the ancestral knowledge and practices of hawai'i and the academic skills necessary to excel in the 21st century.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$552,177$476,772▼ $75,405
Cash and Non-Interest-Bearing Accounts$396,640$275,759▼ $120,881
Pledges and Grants Receivable-$203,238-
Inventories for Sale or Use$826--
Prepaid Expenses and Deferred Charges$575--
Total Assets$950,218$955,769▲ $5,551
Liabilities
Accounts Payable and Accrued Expenses-$16,150-
Other Liabilities$4,094--
Total Liabilities$4,094$16,150▲ $12,056
Net Assets / Fund Balance
Unrestricted Net Assets$921,124$939,619▲ $18,495
Temporarily Rstr Net Assets$25,000--
Total Net Assets Fund Balance$946,124$939,619▼ $6,505
Total Liabilities and Net Assets / Fund Balance$950,218$955,769▲ $5,551

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$830,796-$830,796
Equipment$222,148-$222,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel Keola NakanishiExecutive DiFT$56,476$3,610$60,086

Board Members and Trustees

NameTitle
John CruzBoard Chair
August Lopaka ColonBoard Member
Jessica KiharaBoard Member
John Prime HinaBoard Member
Wayne EnosBoard Secret
Revenue and Support

Revenue Composition

Contributions and Grants
$583,651
Program Service Revenue
$57,562
Investment Income
$-6,589
Other Revenue
$4,794
All Other Contributions
$31,705
Change in Net Assets
$-6,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$469,473
Salaries, Compensation, and Employee Benefits$176,101
Professional Fundraising Fees$349
Total Fundraising Expense$349
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$215,418$17,173-$232,591
Other Salaries and Wages$87,707--$87,707
Depreciation Depletion$87,331--$87,331
Current Officers, Directors, Trustees, and Key Employees$45,064$15,022-$60,086
Other Employee Benefits$21,231$7,077-$28,308
Travel$20,599--$20,599
Office Expenses$1,586$14,534-$16,120
Fees for Services Accounting$5,643$1,137-$6,780
All Other Expenses$4,982--$4,982
Other Expenses$3,858--$3,858
Insurance-$2,089-$2,089
Fees for Services Professional Fundraising--$349$349
Total Functional Expenses$588,542$57,032$349$645,923
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,794
Professional Fundraising Fees$349
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Mana maoli mana maoli coordinator board chair brother-in-law

Form 990, Page 6, Part VI, Line 3

Hr management services are provided by proservice

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

An electronic copy of the form 990 is sent to all voting board members for discussion and approval before filng.

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

All mana maoli board members are aware of mm's conflict of interest policy. A conflict protocol has been established and shared, along with an acknowledgement and disclosure form.

Form 990, Page 6, Part VI, Line 18

Form 990 is submitted to funders, some of which share it publicly, and the state of hawai'i attorney general department.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Mana Maoli
EIN
31-1783481
Phone
8083974333
Address
1903 PALOLO AVENUE ROOM C3, HONOLULU, HI 96816

Signing Officer

Name
Daniel Keola Nakanishi
Title
Executive Director
Phone
8082956262
Signed
2019-04-04

Organization Details

Principal Officer
Daniel Keola Nakanishi
Formed
2001
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
0
Employees
10
Volunteers
40

Preparer

Firm
Verity Cpas
Address
1164 BISHOP ST STE 1001, HONOLULU, HI 96813-2815
Preparer
Alicia Sitan
Phone
8085465026
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ho'okumu: build grounding and foundation to foster a sense of esteem, stewardship, and kuleana to the 'aina, our communities, and ourselves, through grounding in the ancestral knowledge and practices of hawai'i and the academic skills necessary to excel in the 21st century.

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

Areas and disciplines within the creative and "storytelling" industries, they leave with greater levels of confidence and experience in fulfilling their part in realizing our vision. Each year, between 1,200 and 2,100 students and over 100 music and multimedia professionals are served by this program. An estimated 400-500 and off-campus learning experiences occur across 14 partner schools annually. Research has been conducted via focus groups, consultation with industry professionals and experts in the field of education, teacher and school administrator surveys, community surveys, student surveys, and parent surveys. Our findings lead us to conclude that the majority of those consulted and surveyed strongly feel there is both a need and demand for these program services, and that receiving these services will help students in their personal, educational, and professional lives; improve and evolve upon educational practices specific to native populations; and give voice to the hawaiian community's circumstances and perspectives.

Form 990, Part IX, Line 11G

Mmele instructors & mentors 67,318 0 0 creative/multimediea service 51,531 0 0 fiscal sponsorship expenses 41,350 0 0 capacity building/system 17,174 17,173 0 volunteer/artist stipends 16,640 0 0 program service coordination 7,540 0 0 outreach/pr 6,981 0 0 vehicle/studio/solar labor 4,527 0 0 misc project needs 2,357 0 0 total 215,418 17,173 0

Raw XML Appendix357 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HO'OKUMU: BUILD GROUNDING AND FOUNDATION TO FOSTER A SENSE OF ESTEEM, STEWARDSHIP, AND KULEANA TO THE 'AINA, OUR COMMUNITIES, AND OURSELVES, THROUGH GROUNDING IN THE ANCESTRAL KNOWLEDGE AND PRACTICES OF HAWAI'I AND THE ACADEMIC SKILLS NECESSARY TO EXCEL IN THE 21ST CENTURY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AREAS AND DISCIPLINES WITHIN THE CREATIVE AND "STORYTELLING" INDUSTRIES, THEY LEAVE WITH GREATER LEVELS OF CONFIDENCE AND EXPERIENCE IN FULFILLING THEIR PART IN REALIZING OUR VISION. EACH YEAR, BETWEEN 1,200 AND 2,100 STUDENTS AND OVER 100 MUSIC AND MULTIMEDIA PROFESSIONALS ARE SERVED BY THIS PROGRAM. AN ESTIMATED 400-500 AND OFF-CAMPUS LEARNING EXPERIENCES OCCUR ACROSS 14 PARTNER SCHOOLS ANNUALLY. RESEARCH HAS BEEN CONDUCTED VIA FOCUS GROUPS, CONSULTATION WITH INDUSTRY PROFESSIONALS AND EXPERTS IN THE FIELD OF EDUCATION, TEACHER AND SCHOOL ADMINISTRATOR SURVEYS, COMMUNITY SURVEYS, STUDENT SURVEYS, AND PARENT SURVEYS. OUR FINDINGS LEAD US TO CONCLUDE THAT THE MAJORITY OF THOSE CONSULTED AND SURVEYED STRONGLY FEEL THERE IS BOTH A NEED AND DEMAND FOR THESE PROGRAM SERVICES, AND THAT RECEIVING THESE SERVICES WILL HELP STUDENTS IN THEIR PERSONAL, EDUCATIONAL, AND PROFESSIONAL LIVES; IMPROVE AND EVOLVE UPON EDUCATIONAL PRACTICES SPECIFIC TO NATIVE POPULATIONS; AND GIVE VOICE TO THE HAWAIIAN COMMUNITY'S CIRCUMSTANCES AND PERSPECTIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANA MAOLI MANA MAOLI COORDINATOR BOARD CHAIR BROTHER-IN-LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HR MANAGEMENT SERVICES ARE PROVIDED BY PROSERVICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ELECTRONIC COPY OF THE FORM 990 IS SENT TO ALL VOTING BOARD MEMBERS FOR DISCUSSION AND APPROVAL BEFORE FILNG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL MANA MAOLI BOARD MEMBERS ARE AWARE OF MM'S CONFLICT OF INTEREST POLICY. A CONFLICT PROTOCOL HAS BEEN ESTABLISHED AND SHARED, ALONG WITH AN ACKNOWLEDGEMENT AND DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990 IS SUBMITTED TO FUNDERS, SOME OF WHICH SHARE IT PUBLICLY, AND THE STATE OF HAWAI'I ATTORNEY GENERAL DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MMELE INSTRUCTORS & MENTORS 67,318 0 0 CREATIVE/MULTIMEDIEA SERVICE 51,531 0 0 FISCAL SPONSORSHIP EXPENSES 41,350 0 0 CAPACITY BUILDING/SYSTEM 17,174 17,173 0 VOLUNTEER/ARTIST STIPENDS 16,640 0 0 PROGRAM SERVICE COORDINATION 7,540 0 0 OUTREACH/PR 6,981 0 0 VEHICLE/STUDIO/SOLAR LABOR 4,527 0 0 MISC PROJECT NEEDS 2,357 0 0 TOTAL 215,418 17,173 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL KEOLA NAKANISHI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082956262
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANA MAOLI
ReturnHeader/Filer/BusinessNameControlTxt0MANA
ReturnHeader/Filer/EIN0311783481
ReturnHeader/Filer/PhoneNum08083974333
ReturnHeader/Filer/USAddress/AddressLine1Txt01903 PALOLO AVENUE ROOM C3
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ReturnHeader/FilingSecurityInformation/IPTm015:37:24
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA SITAN
ReturnHeader/ReturnTs02019-04-04T15:37:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.04$1.86$1.66$1.26$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.10$1.33$1.46$1.32$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.05$1.26$1.13$0.99$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.06$1.11$0.70$0.65$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.01$1.07$0.90$0.77$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$0.64$0.65$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$0.42$0.39$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.01$0.96$0.54$0.54$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.52$0.47$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.06$0.84$0.76$0.77$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.01$0.86$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.10$0.40$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.06$0.43$0.27$0.27$0.00