Civic Intelligence

Lhes Foundation

990 • Fiscal year 2019 • EIN 45-3680782

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

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

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

12th percentile

-32%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

89th percentile

$39,704

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

12th percentile

-41%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-9.6%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$158,295

Down $107,940 (-41%) from 2018

Net Assets

Down

$157,159

Down $108,740 (-41%) from 2018

Liabilities

Up

$1,136

Up $800 (+238%) from 2018

Revenue

Down

$301,078

Down $31,970 (-9.6%) from 2018

Expenses

Up

$397,071

Up $200,064 (+102%) from 2018

Net Income

Down

-$95,993

Down $232,034 (-171%) from 2018

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

2019

Assets$158,295
Liabilities$1,136
Net Assets$157,159

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

2019

Revenue$301,078
Expenses$397,071
Net Income-$95,993
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.0
Gross Receipts
$301,078
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$266,235$158,295▼ $107,940
Rtn Earn Endowment Incm Other Fnds$265,899$157,159▼ $108,740
Total Assets$266,235$158,295▼ $107,940
Liabilities
Other Liabilities$336$1,136▲ $800
Total Liabilities$336$1,136▲ $800
Net Assets / Fund Balance
Total Net Assets Fund Balance$265,899$157,159▼ $108,740
Total Liabilities and Net Assets / Fund Balance$266,235$158,295▼ $107,940
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Natalie RopaExecutive DiPT$39,704$39,704

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
$299,716
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,362
All Other Contributions
$221,364
Change in Net Assets
$-95,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,104
Salaries, Compensation, and Employee Benefits$52,178
Grants and Similar Amounts Paid$29,789
Total Fundraising Expense$2,609
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$135,349--$135,349
Travel$61,943--$61,943
Current Officers, Directors, Trustees, and Key Employees$23,823$13,896$1,985$39,704
Grants to Domestic Orgs$25,789--$25,789
Other Expenses$14,425--$14,425
Fees for Services Legal$8,073--$8,073
Other Salaries and Wages$4,608$2,688$384$7,680
Payroll Taxes$2,876$1,678$240$4,794
Grants to Domestic Individuals$4,000--$4,000
Insurance$2,032--$2,032
Office Expenses$1,471--$1,471
Occupancy$813--$813
All Other Expenses$-2,555--$-2,555
Total Functional Expenses$376,200$18,262$2,609$397,071
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lanai BallersLanai City, HI-Program Support$21,478
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,136
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
2020-10-30
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
27

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 135,349 0 0

Raw XML Appendix361 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.
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-30
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ReturnHeader/ReturnTs02020-11-06T12:29:43-06:00
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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