Civic Intelligence

Lhes Foundation

990 • Fiscal year 2016 • EIN 45-3680782

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 30, 2017

PO Box 630633Lanai City, HI 96763-1719

(808) 565-7266

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

81st percentile

$15,995

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$114,645

No earlier filing loaded for comparison.

Net Assets

$114,645

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$251,519

No earlier filing loaded for comparison.

Expenses

$156,774

No earlier filing loaded for comparison.

Net Income

$94,745

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$114,645
Liabilities$0
Net Assets$114,645

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$251,519
Expenses$156,774
Net Income$94,745
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 30, 2017
Return Version
2016v3.0
Gross Receipts
$251,519
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.

Working together to help our students succeed by increasing parental and community involvement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,900$114,645▲ $94,745
Rtn Earn Endowment Incm Other Fnds$19,900$114,645▲ $94,745
Total Assets$19,900$114,645▲ $94,745
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$19,900$114,645▲ $94,745
Total Liabilities and Net Assets / Fund Balance$19,900$114,645▲ $94,745
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Natalie RopaExecutive DiPT$15,995$15,995

Board Members and Trustees

NameTitle
Benjamin OstranderPresident
Mary Lou KaukeanoDirector
Rex CalderonDirector
Shelly BarfieldDirector
Pam HabanSecretary
Aaron FernandezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$251,623
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-104
All Other Contributions
$19,584
Change in Net Assets
$94,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,910
Salaries, Compensation, and Employee Benefits$35,879
Grants and Similar Amounts Paid$20,985
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$37,512--$37,512
Fees for Services Other$28,742--$28,742
Office Expenses$28,712--$28,712
Grants to Domestic Orgs$20,985--$20,985
Other Salaries and Wages$19,884--$19,884
Current Officers, Directors, Trustees, and Key Employees$7,998$7,997-$15,995
Insurance$1,457--$1,457
Occupancy$1,110--$1,110
Other Expenses$78--$78
All Other Expenses$12--$12
Total Functional Expenses$148,777$7,997$0$156,774
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lanai Academy of Performing ArtsLanai City, HI501c3Program Support.$20,985
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 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
2017-08-30

Organization Details

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

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, Page 2, Part III, Line 4A

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

OTHER 28,742 0 0

Raw XML Appendix328 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/ExplanationTxt0BROADER 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/ExplanationTxt4OTHER 28,742 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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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt019900
IRS990/TotalAssetsEOYAmt0114645
IRS990/TotalAssetsGrp/BOYAmt019900
IRS990/TotalAssetsGrp/EOYAmt0114645
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0251623
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07997
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148777
IRS990/TotalFunctionalExpensesGrp/TotalAmt0156774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019900
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114645
IRS990/TotalProgramServiceExpensesAmt0148777
IRS990/TotalReportableCompFromOrgAmt015995
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-104
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0251519
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019900
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0114645
IRS990/TravelGrp/ProgramServicesAmt037512
IRS990/TravelGrp/TotalAmt037512
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0C/O PO BOX 630633
IRS990/USAddress/CityNm0LANAI CITY
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096763
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LHESFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN OSTRANDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08085657266
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LHES FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LHES
ReturnHeader/Filer/EIN0453680782
ReturnHeader/Filer/PhoneNum08085657266
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 630633
ReturnHeader/Filer/USAddress/CityNm0LANAI CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967631719
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00CA194CBC5E2A2BBF6CDC2BB91C36F06C0C9087E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09B378BFF7B0BDFFE79585F0726D6BACE7AD7E6C0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262451631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST SUITE C-4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968135113
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02017-08-30T06:35:24-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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