Civic Intelligence

Living Pono Project

EIN 45-5263880 • 501(c)3 • Paia, HI

Profile

To revitalize our Hawaiian culture through education, outreach and environmental restoration.

2465 Waipua StreetPaia, HI 96779

n/A

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.30x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

1st percentile

-0.16x

Higher debt load relative to revenue than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-9.3%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$124,184

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-32%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$885,689

Down $423,760 (-32%) from 2023

Liabilities

Down

-$266,913

Down $307,083 (-764%) from 2023

Net Assets

Down

$1,152,602

Down $116,677 (-9.2%) from 2023

Revenue

Down

$1,718,341

Down $670,586 (-28%) from 2023

Expenses

Down

$1,877,602

Down $16,183 (-0.9%) from 2023

Net Income

Down

-$159,261

Down $654,403 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2019: $447,963Liabilities 2019: $5,750Net Assets 2019: $442,2132019Assets 2020: $1,229,296Liabilities 2020: $35,750Net Assets 2020: $1,193,5462020Assets 2021: $1,292,379Liabilities 2021: $305,834Net Assets 2021: $986,5452021Assets 2022: $882,964Liabilities 2022: $77,264Net Assets 2022: $805,7002022Assets 2023: $1,309,449Liabilities 2023: $40,170Net Assets 2023: $1,269,2792023Assets 2024: $885,689Liabilities 2024: -$266,913Net Assets 2024: $1,152,6022024

Highlighted filing

2024

Assets$885,689
Liabilities-$266,913
Net Assets$1,152,602

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $566,135Expenses 2019: $138,214Net Income 2019: $427,9212019Revenue 2020: $1,472,078Expenses 2020: $720,745Net Income 2020: $751,3332020Revenue 2021: $1,837,473Expenses 2021: $2,043,967Net Income 2021: -$206,4942021Revenue 2022: $1,769,389Expenses 2022: $2,318,047Net Income 2022: -$548,6582022Revenue 2023: $2,388,927Expenses 2023: $1,893,785Net Income 2023: $495,1422023Revenue 2024: $1,718,341Expenses 2024: $1,877,602Net Income 2024: -$159,2612024

Highlighted filing

2024

Revenue$1,718,341
Expenses$1,877,602
Net Income-$159,261

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 1, 2025
Return Version
2024v5.2
Gross Receipts
$1,718,341
Mission and Program Overview

Mission

The living pono project's mission is to revitalize our hawaiian cutlure through education, outreach and environmental restoration.

To revitalize our Hawaiian culture through education, outreach and environmental restoration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$713,656$733,610▲ $19,954
Cash and Non-Interest-Bearing Accounts$594,085$134,214▼ $459,871
Accounts Receivable$0$16,164▲ $16,164
Inventories for Sale or Use$1,708$1,701▼ $7
Total Assets$1,309,449$885,689▼ $423,760
Liabilities
Mortgage Notes Payable Secured by Investment Property-$28,718-
Accounts Payable and Accrued Expenses$40,170$-295,631▼ $335,801
Total Liabilities$40,170$-266,913▼ $307,083
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,269,279$1,152,602▼ $116,677
Total Net Assets Fund Balance$1,269,279$1,152,602▼ $116,677
Total Liabilities and Net Assets / Fund Balance$1,309,449$885,689▼ $423,760

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$733,610--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Neal H Ane deceased 2024Executive DirectorFT$124,184$124,184
Chana M AneManagerFT$109,375$109,375

Board Members and Trustees

NameTitle
Mercer VicensPresident
Anella Saito-TakabayashiVice President
K'iiniokapu'uwai HerrickTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,718,341
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,143,740
Change in Net Assets
$-159,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$955,404
Salaries, Compensation, and Employee Benefits$922,198
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$772,099$0$0$772,099
All Other Expenses$459,804$0$0$459,804
Occupancy$276,598$0$0$276,598
Insurance$94,942$0$0$94,942
Other Employee Benefits$79,815$0$0$79,815
Payroll Taxes$70,284$0$0$70,284
Fees for Services Management$67,273$0$0$67,273
Other Expenses$44,985$0$0$44,985
Office Expenses$18,183$0$0$18,183
Fees for Services Legal$4,297$0$0$4,297
Interest$3,580$0$0$3,580
Advertising$1,480$0$0$1,480
Travel$-25,087$0$0$-25,087
Total Functional Expenses$1,877,602$0$0$1,877,602
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
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
Filing and Contact Details

Filer

Filer Name
Living Pono Project
EIN
45-5263880
Phone
8082768600
Address
2465 Waipua Street, Paia, HI 96779

Signing Officer

Name
Chana Makale'a Dudoit Ane
Title
Executive Director
Phone
8082768600
Signed
2025-11-01

Organization Details

Principal Officer
Neal Hoapili Ane
Formed
2011
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
10

Preparer

Firm
Mark W Lee CPA
Address
400 Hana Highway Suite B, Kahului, HI 96732
Preparer
James C Atkins III
Phone
8083446497
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Excutive Director reviewed and signed the return

Form 990, Part IX, Line 24E

Livestock Feed 31783. 31783. 0. 0.

Form 990, Part IX, Line 24E

Bank Fees 1197. 1197. 0. 0.

Form 990, Part IX, Line 24E

Fuel 19618. 19618. 0. 0.

Form 990, Part IX, Line 24E

Helicopter Rental 41735. 41735. 0. 0.

Form 990, Part IX, Line 24E

Base yard expenses 2151. 2151. 0. 0.

Form 990, Part IX, Line 24E

Cost of Food Sold 279703. 279703. 0. 0.

Form 990, Part IX, Line 24E

L Job Supplies 35466. 35466. 0. 0.

Form 990, Part IX, Line 24E

Meals & Entertainment 2444. 2444. 0. 0.

Form 990, Part IX, Line 24E

Payroll Expenses 18556. 18556. 0. 0.

Form 990, Part IX, Line 24E

Shipping & Freight 10. 10. 0. 0.

Form 990, Part IX, Line 24E

Supplies & Materials 11843. 11843. 0. 0.

Form 990, Part IX, Line 24E

Taxes & Licenses 229. 229. 0. 0.

Form 990, Part IX, Line 24E

Utilities 15069. 15069. 0. 0.

Financial Statement Notes

Pt II, Line 9

The company does not capitalize the value of conservation easements in its financial statements due to their nature as restrictions rather than ownership interests.

Other

n/a

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IRS990/ProgSrvcAccomActy2Grp/Desc0Living Pono Plantation: The purpose for establishing the Living Pono Plantation is three fold: First, we seek to employ adults with disabilities within the Green Industry at a fair wage while providing them a unique opportunity to learn and gain life skills through a positive and fun alternative work experience. Secondly, by integratiing several sustainable agricultural practices, we will be providing Hawaii consumers with several alternatives to conventionally grown crops from teh mainland as well as healing our aina. Lastly, this system can be an invaluble teaching tool for students to learn about sustainability, a modern working ahupuaa, and to develop a curriculum that is relevant to real world applications.
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0861646
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01436247
IRS990ScheduleA/TotalSupportAmt01436247
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0733610
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0733610
IRS990ScheduleD/ExpensesIncurredEnforcementAmt00
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt01
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt01000.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The company does not capitalize the value of conservation easements in its financial statements due to their nature as restrictions rather than ownership interests.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1n/a
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleD/TotalAcreageCnt0791.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0733610
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Excutive Director reviewed and signed the return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Livestock Feed 31783. 31783. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Fees 1197. 1197. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fuel 19618. 19618. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Helicopter Rental 41735. 41735. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Base yard expenses 2151. 2151. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Cost of Food Sold 279703. 279703. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7L Job Supplies 35466. 35466. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Meals & Entertainment 2444. 2444. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Payroll Expenses 18556. 18556. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Shipping & Freight 10. 10. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Supplies & Materials 11843. 11843. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Taxes & Licenses 229. 229. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Utilities 15069. 15069. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01309449
IRS990/TotalAssetsEOYAmt0885689
IRS990/TotalAssetsGrp/BOYAmt01309449
IRS990/TotalAssetsGrp/EOYAmt0885689
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01718341
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01877602
IRS990/TotalFunctionalExpensesGrp/TotalAmt01877602
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040170
IRS990/TotalLiabilitiesEOYAmt0-266913
IRS990/TotalLiabilitiesGrp/BOYAmt040170
IRS990/TotalLiabilitiesGrp/EOYAmt0-266913
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01269279
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01152602
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01877602
IRS990/TotalReportableCompFromOrgAmt0233559
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01718341
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01309449
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0885689
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0-25087
IRS990/TravelGrp/TotalAmt0-25087
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02465 Waipua St
IRS990/USAddress/CityNm0Paia
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096779
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Chana Makale'a Dudoit Ane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08082768600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Living Pono Project
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0455263880
ReturnHeader/Filer/PhoneNum08082768600
ReturnHeader/Filer/USAddress/AddressLine1Txt02465 Waipua Street
ReturnHeader/Filer/USAddress/CityNm0Paia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096779
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

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