Civic Intelligence

Lhes Foundation

EIN 45-3680782 • 501(c)3 • Lanai City, HI

Pub. 78 Eligible990-N Coverage

Profile

Increase parental involvement and better engage teachers. Send biweekly email newsletter to over 400 recipients; hold meetings and conduct surveys with parents and educators; find needed school supplies.

PO Box 630633Lanai City, HI 96763-1719

www.lhesfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$19,740

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

33rd percentile

-19%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-37%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$132,017

Down $31,281 (-19%) from 2022

Liabilities

Up

$2,566

Up $2,566 from 2022

Net Assets

Down

$129,451

Down $33,847 (-21%) from 2022

Revenue

Down

$194,744

Down $116,440 (-37%) from 2022

Expenses

Up

$228,591

Up $2,230 (+1.0%) from 2022

Net Income

Down

-$33,847

Down $118,670 (-140%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2016: $114,645Liabilities 2016: $0Net Assets 2016: $114,6452016Assets 2017: $133,342Liabilities 2017: $3,484Net Assets 2017: $129,8582017Assets 2018: $266,235Liabilities 2018: $336Net Assets 2018: $265,8992018Assets 2019: $158,295Liabilities 2019: $1,136Net Assets 2019: $157,1592019Assets 2020: $111,674Liabilities 2020: $195Net Assets 2020: $111,4792020Assets 2021: $78,475Net Assets 2021: $78,4752021Assets 2022: $163,298Liabilities 2022: $0Net Assets 2022: $163,2982022Assets 2023: $132,017Liabilities 2023: $2,566Net Assets 2023: $129,4512023

Highlighted filing

2023

Assets$132,017
Liabilities$2,566
Net Assets$129,451

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2016: $251,519Expenses 2016: $156,774Net Income 2016: $94,7452016Revenue 2017: $245,002Expenses 2017: $229,789Net Income 2017: $15,2132017Revenue 2018: $333,048Expenses 2018: $197,007Net Income 2018: $136,0412018Revenue 2019: $301,078Expenses 2019: $397,071Net Income 2019: -$95,9932019Revenue 2020: $241,767Expenses 2020: $287,447Net Income 2020: -$45,6802020Revenue 2021: $110,006Expenses 2021: $143,010Net Income 2021: -$33,0042021Revenue 2022: $311,184Expenses 2022: $226,361Net Income 2022: $84,8232022Revenue 2023: $194,744Expenses 2023: $228,591Net Income 2023: -$33,8472023

Highlighted filing

2023

Revenue$194,744
Expenses$228,591
Net Income-$33,847

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$194,744
Mission and Program Overview

Mission

Increase parental involvement and better engage teachers. Send biweekly email newsletter to over 400 recipients; hold meetings and conduct surveys with parents and educators; find needed school supplies.

Increase parental and community involvement with the education of lana'i keiki, and to facilitate successful college and career planning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$163,298$131,563▼ $31,735
Rtn Earn Endowment Incm Other Fnds$163,298$129,451▼ $33,847
Total Assets$163,298$132,017▼ $31,281
Other Assets Total-$454-
Liabilities
Accounts Payable and Accrued Expenses-$2,566-
Total Liabilities$0$2,566▲ $2,566
Net Assets / Fund Balance
Total Net Assets Fund Balance$163,298$129,451▼ $33,847
Total Liabilities and Net Assets / Fund Balance$163,298$132,017▼ $31,281
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Natalie RopaExecutive DiPT$19,740$19,740

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$193,859
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$885
All Other Contributions
$73,859
Change in Net Assets
$-33,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,848
Salaries, Compensation, and Employee Benefits$34,993
Total Fundraising Expense$1,749
Grants and Similar Amounts Paid$750
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$57,345--$57,345
Fees for Services Other$53,359--$53,359
Current Officers, Directors, Trustees, and Key Employees$11,844$6,909$987$19,740
Other Salaries and Wages$6,735$3,929$561$11,225
Other Expenses$8,537--$8,537
Payroll Taxes$2,417$1,410$201$4,028
Office Expenses$3,657--$3,657
Fees for Services Accounting-$2,031-$2,031
Insurance$1,119--$1,119
Grants to Domestic Individuals$750--$750
Occupancy$200--$200
Total Functional Expenses$212,563$14,279$1,749$228,591
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
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 governing board reviews and approves the tax return before it is filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 18

Documents available upon request.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Lhes Foundation
EIN
45-3680782
Phone
8085657266
Address
PO BOX 630633, LANAI CITY, HI 96763-1719

Signing Officer

Name
Benjamin Ostrander
Title
President
Phone
8085657266
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalie Ropa
Formed
2011
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
10

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

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

Design and conduct collaborative and sustainabale community learning opportunities that ensure all participating children meet and/or exceed academic standards, aspire for higher education and careers, and become leaders in their community. Following is a description of the core elements: anything and everything is possible - students, parents and teachers believe that the students are unlimited in how high they can achieve and aspire to. Lanai (place) based - understanding lana`i as a place that represents the broader world where you can use lana`i to replicate life to where the students are living. The students know about the history & culture of lana`i - it can be demonstrated (i.e. Test, drawing, project, etc.). Students know who they are, where they are going- a sense of self. I.e., genealogy. Demonstrate an understanding of how life and living on l?na`i happens. Whether it is the economics of their home, or their ecosystems on the island, or the social interactions between families. It`s understanding how socio-physio-cultural conditions exist. The measurements are based on their participation and performance on design/problem-based activities. Multi-faceted assessments to measure multi-faceted learning activities. Hands-on and project based: learning by doing and problem- solving. Leadership building - focus on what we are trying to teach- the best way is when students "own" the issues & challenges and try to do something about it. Kuleana (i.e. The fight for more jobs, for better housing, for taking care of our environment, etc.) creating the sense of ownership- kuleana and taking action (the activism). Standing up for what is right. Measure their success based on their leadership in understanding the needs and issues of their community and developing an education & career plan that would address the issues. (i.e. Students create a short essay - look at the extent to which issues were addressed). Life long learning - multi-generational opportunities- focus on observable behaviors with 2 or more generations working together on a planned activity. One person learns - students are working on a plan that extends into their next generation. (i.e. Developing a 5- 10- 20 yr. Plan including education & career). Family engagement - consider a focus group or a survey from the families to see to what extent the project has allowed them to be more engaged in learning things together.

Form 990, Part IX, Line 11G

Subcontractors 53,359 0 0

Raw XML Appendix336 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/ExplanationTxt0DESIGN AND CONDUCT COLLABORATIVE AND SUSTAINABALE COMMUNITY LEARNING OPPORTUNITIES THAT ENSURE ALL PARTICIPATING CHILDREN MEET AND/OR EXCEED ACADEMIC STANDARDS, ASPIRE FOR HIGHER EDUCATION AND CAREERS, AND BECOME LEADERS IN THEIR COMMUNITY. FOLLOWING IS A DESCRIPTION OF THE CORE ELEMENTS: ANYTHING AND EVERYTHING IS POSSIBLE - STUDENTS, PARENTS AND TEACHERS BELIEVE THAT THE STUDENTS ARE UNLIMITED IN HOW HIGH THEY CAN ACHIEVE AND ASPIRE TO. LANAI (PLACE) BASED - UNDERSTANDING LANA`I AS A PLACE THAT REPRESENTS THE BROADER WORLD WHERE YOU CAN USE LANA`I TO REPLICATE LIFE TO WHERE THE STUDENTS ARE LIVING. THE STUDENTS KNOW ABOUT THE HISTORY & CULTURE OF LANA`I - IT CAN BE DEMONSTRATED (I.E. TEST, DRAWING, PROJECT, ETC.). STUDENTS KNOW WHO THEY ARE, WHERE THEY ARE GOING- A SENSE OF SELF. I.E., GENEALOGY. DEMONSTRATE AN UNDERSTANDING OF HOW LIFE AND LIVING ON L?NA`I HAPPENS. WHETHER IT IS THE ECONOMICS OF THEIR HOME, OR THEIR ECOSYSTEMS ON THE ISLAND, OR THE SOCIAL INTERACTIONS BETWEEN FAMILIES. IT`S UNDERSTANDING HOW SOCIO-PHYSIO-CULTURAL CONDITIONS EXIST. THE MEASUREMENTS ARE BASED ON THEIR PARTICIPATION AND PERFORMANCE ON DESIGN/PROBLEM-BASED ACTIVITIES. MULTI-FACETED ASSESSMENTS TO MEASURE MULTI-FACETED LEARNING ACTIVITIES. HANDS-ON AND PROJECT BASED: LEARNING BY DOING AND PROBLEM- SOLVING. LEADERSHIP BUILDING - FOCUS ON WHAT WE ARE TRYING TO TEACH- THE BEST WAY IS WHEN STUDENTS "OWN" THE ISSUES & CHALLENGES AND TRY TO DO SOMETHING ABOUT IT. KULEANA (I.E. THE FIGHT FOR MORE JOBS, FOR BETTER HOUSING, FOR TAKING CARE OF OUR ENVIRONMENT, ETC.) CREATING THE SENSE OF OWNERSHIP- KULEANA AND TAKING ACTION (THE ACTIVISM). STANDING UP FOR WHAT IS RIGHT. MEASURE THEIR SUCCESS BASED ON THEIR LEADERSHIP IN UNDERSTANDING THE NEEDS AND ISSUES OF THEIR COMMUNITY AND DEVELOPING AN EDUCATION & CAREER PLAN THAT WOULD ADDRESS THE ISSUES. (I.E. STUDENTS CREATE A SHORT ESSAY - LOOK AT THE EXTENT TO WHICH ISSUES WERE ADDRESSED). LIFE LONG LEARNING - MULTI-GENERATIONAL OPPORTUNITIES- FOCUS ON OBSERVABLE BEHAVIORS WITH 2 OR MORE GENERATIONS WORKING TOGETHER ON A PLANNED ACTIVITY. ONE PERSON LEARNS - STUDENTS ARE WORKING ON A PLAN THAT EXTENDS INTO THEIR NEXT GENERATION. (I.E. DEVELOPING A 5- 10- 20 YR. PLAN INCLUDING EDUCATION & CAREER). FAMILY ENGAGEMENT - CONSIDER A FOCUS GROUP OR A SURVEY FROM THE FAMILIES TO SEE TO WHAT EXTENT THE PROJECT HAS ALLOWED THEM TO BE MORE ENGAGED IN LEARNING THINGS TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD REVIEWS AND APPROVES THE TAX RETURN BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUBCONTRACTORS 53,359 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02024-11-11T15:27:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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