Liabilities / Assets
1st percentile
Higher debt load relative to assets than 1% of similar nonprofits.
EIN 45-5263880 • 501(c)3 • Paia, HI
Profile
To revitalize our Hawaiian culture through education, outreach and environmental restoration.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
1st percentile
Higher debt load relative to assets than 1% of similar nonprofits.
Liabilities / Revenue
1st percentile
Higher debt load relative to revenue than 1% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 7.2% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $733,610 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Neal H Ane deceased 2024 | Executive Director | FT | $124,184 | $124,184 |
| Chana M Ane | Manager | FT | $109,375 | $109,375 |
| Name | Title |
|---|---|
| Mercer Vicens | President |
| Anella Saito-Takabayashi | Vice President |
| K'iiniokapu'uwai Herrick | Treasurer/Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Excutive Director reviewed and signed the return”
“Livestock Feed 31783. 31783. 0. 0.”
“Bank Fees 1197. 1197. 0. 0.”
“Fuel 19618. 19618. 0. 0.”
“Helicopter Rental 41735. 41735. 0. 0.”
“Base yard expenses 2151. 2151. 0. 0.”
“Cost of Food Sold 279703. 279703. 0. 0.”
“L Job Supplies 35466. 35466. 0. 0.”
“Meals & Entertainment 2444. 2444. 0. 0.”
“Payroll Expenses 18556. 18556. 0. 0.”
“Shipping & Freight 10. 10. 0. 0.”
“Supplies & Materials 11843. 11843. 0. 0.”
“Taxes & Licenses 229. 229. 0. 0.”
“Utilities 15069. 15069. 0. 0.”
“The company does not capitalize the value of conservation easements in its financial statements due to their nature as restrictions rather than ownership interests.”
“n/a”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 40170 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | -295631 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 16164 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To revitalize our Hawaiian culture through education, outreach and environmental restoration. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1480 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1480 |
| IRS990/AllOtherContributionsAmt | 0 | 1143740 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 459804 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 459804 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Dani Kitamura |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082768600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2465 Waipua St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Paia |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96779 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 594085 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 134214 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1718341 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 955404 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -159261 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 922198 |
| IRS990/CYTotalExpensesAmt | 0 | 1877602 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1718341 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Kupaaina Explorations Program: This progam allows sudents to participate in cultural activities outside of the school setting. We assist students in developing cultural values and awareness of Hawaiian culture. Cultural activities include traditional Hawaiian chants, crafts, native plant uses, wayfinding and navigation, paddling, legends, kui kalo and many more activities. This program explores the importance of the Ahupuaa system; sustainability, kuleana, and how this system can be modeled today. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 10483 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4297 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4297 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 67273 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 67273 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Mercer Vicens |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Anella Saito-Takabayashi |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | K'iiniokapu'uwai Herrick |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Neal H Ane deceased 2024 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Chana M Ane |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 124184 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 109375 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer/Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Manager |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 574601 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1718341 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 94942 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 94942 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3580 |
| IRS990/InterestGrp/TotalAmt | 0 | 3580 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1708 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 1701 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 713656 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 733610 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 733610 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | To revitalize our Hawaiian culture through education, outreach and environmental restoration. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 28718 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1269279 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1152602 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1269279 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1152602 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 276598 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 276598 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 18183 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18183 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 79815 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 79815 |
| IRS990/OtherExpensesGrp/Desc | 0 | Reimbursable Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Repair & Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Equipment Maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Car & Truck |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5351 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3082 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 916 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 44985 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5351 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3082 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 916 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 44985 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 772099 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 772099 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 70284 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 70284 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Neal Hoapili Ane |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 42584 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Living 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 747959 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 495667 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Puu Kukui Watershed Preserve: Provides employment to vulnerable populations and education opportunities based in cultural stewardship and watershed protection. These programs demonstrate the connectivity between the natural world and the Hawaiian perspective of alohaaina (ove and stewardship for land). Puu Kukui Watershed Preserve is an excellent resource for environmental education and provides a multitude of hands on learning spaces where humana (learners) can see, touch, and be emersed in ecosystem processes first hand. This intac ahupuaa and larger moku complex showcases the dynamic interactions of different ecosystems within ahupuaa, as well as potential impacts that global warming may have on a community. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 1119160 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 1215108 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2351936 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 827776 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6992 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 512513 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1018639 |
| IRS990/PYTotalExpensesAmt | 0 | 1846415 |
| IRS990/PYTotalRevenueAmt | 0 | 2358928 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -159261 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 7567 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 574601 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 861646 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1436247 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1436247 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 574601 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 861646 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1436247 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1436247 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 733610 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 733610 |
| IRS990ScheduleD/ExpensesIncurredEnforcementAmt | 0 | 0 |
| IRS990ScheduleD/HistoricLandAreaInd | 0 | X |
| IRS990ScheduleD/HistoricStrctrEasementsAftrCnt | 0 | 1 |
| IRS990ScheduleD/HistoricStructureEasementsCnt | 0 | 0 |
| IRS990ScheduleD/ModifiedEasementsCnt | 0 | 0 |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | true |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 1000.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The 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/ExplanationTxt | 1 | n/a |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt II, Line 9 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 791.00 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 733610 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 1 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Excutive Director reviewed and signed the return |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Livestock Feed 31783. 31783. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Bank Fees 1197. 1197. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Fuel 19618. 19618. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Helicopter Rental 41735. 41735. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Base yard expenses 2151. 2151. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Cost of Food Sold 279703. 279703. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | L Job Supplies 35466. 35466. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Meals & Entertainment 2444. 2444. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Payroll Expenses 18556. 18556. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Shipping & Freight 10. 10. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Supplies & Materials 11843. 11843. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Taxes & Licenses 229. 229. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Utilities 15069. 15069. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1309449 |
| IRS990/TotalAssetsEOYAmt | 0 | 885689 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1309449 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 885689 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1718341 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1877602 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1877602 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 40170 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | -266913 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 40170 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | -266913 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1269279 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1152602 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1877602 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 233559 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1718341 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1309449 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 885689 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | -25087 |
| IRS990/TravelGrp/TotalAmt | 0 | -25087 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 2465 Waipua St |
| IRS990/USAddress/CityNm | 0 | Paia |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96779 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Chana Makale'a Dudoit Ane |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082768600 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Living Pono Project |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVI |
| ReturnHeader/Filer/EIN | 0 | 455263880 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082768600 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2465 Waipua Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Paia |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96779 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
No mirrored PDF or thumbnail assets are attached yet.