Civic Intelligence

Lhes Foundation

990 • Fiscal year 2022 • EIN 45-3680782

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 10, 2023

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

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

77th percentile

27%

Higher net margin than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$15,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

92nd percentile

108%

Faster asset growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

183%

Faster revenue growth than 90% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$163,298

Up $84,823 (+108%) from 2021

Net Assets

Up

$163,298

Up $84,823 (+108%) from 2021

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$311,184

Up $201,178 (+183%) from 2021

Expenses

Up

$226,361

Up $83,351 (+58%) from 2021

Net Income

Up

$84,823

Up $117,827 (+357%) from 2021

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

2022

Assets$163,298
Liabilities$0
Net Assets$163,298

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

2022

Revenue$311,184
Expenses$226,361
Net Income$84,823
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$311,184
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$78,475$163,298▲ $84,823
Rtn Earn Endowment Incm Other Fnds$78,475$163,298▲ $84,823
Total Assets$78,475$163,298▲ $84,823
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$78,475$163,298▲ $84,823
Total Liabilities and Net Assets / Fund Balance$78,475$163,298▲ $84,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Natalie RopaExecutive DiPT$15,000$15,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$306,750
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$4,434
All Other Contributions
$279,863
Change in Net Assets
$84,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,361
Salaries, Compensation, and Employee Benefits$15,000
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$42,110--$42,110
Fees for Services Other$38,777--$38,777
Current Officers, Directors, Trustees, and Key Employees$7,500$7,500-$15,000
Grants to Domestic Individuals$5,000--$5,000
All Other Expenses$3,934--$3,934
Other Expenses$2,181--$2,181
Fees for Services Legal$524--$524
Insurance$230--$230
Occupancy$119--$119
Total Functional Expenses$218,861$7,500$0$226,361
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
2023-11-10
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
0
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

38,777 0 0

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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/ExplanationTxt438,777 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/TypeOfOrganizationCorpInd0X
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN OSTRANDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08085657266
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-10
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262451631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02023-11-13T11:15:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BENJAMIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OSTRANDER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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