Civic Intelligence

Huliauapaa

EIN 45-5486637 • 501(c)3 • Hakalau, HI

Profile

Huliauapa`a is organized exclusively for the preservation, perpetuation, and education in matters relating to the native hawaiian culture and to the natural and cultural resources of hawai`i. Huliauapa`a shall fulfill its purposes through its educational and resource management programs.

PO Box 141Hakalau, HI 96710

huliauapaa.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

49%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

91st percentile

89%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$556,292

Up $183,826 (+49%) from 2023

Liabilities

Down

$99,420

Down $176,683 (-64%) from 2023

Net Assets

Up

$456,872

Up $360,509 (+374%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin81st percentile

Revenue

Up

$1,188,159

Up $560,654 (+89%) from 2023

Expenses

Up

$828,354

Up $216,203 (+35%) from 2023

Net Income

Up

$359,805

Up $344,451 (+2243%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$600K$400K$200K$0Assets 2013: $12,530Liabilities 2013: $3,4302013Assets 2014: $9,203Liabilities 2014: $4,3272014Assets 2015: $35,414Liabilities 2015: $5,6142015Assets 2016: $42,893Liabilities 2016: $12,618Net Assets 2016: $30,2752016Assets 2017: $62,796Liabilities 2017: $1,1442017Assets 2018: $45,722Liabilities 2018: $2,752Net Assets 2018: $42,9702018Assets 2019: $47,175Liabilities 2019: $36,760Net Assets 2019: $10,4152019Assets 2020: $130,054Liabilities 2020: $106,830Net Assets 2020: $23,2242020Assets 2021: $166,958Liabilities 2021: $122,616Net Assets 2021: $44,3422021Assets 2022: $236,704Liabilities 2022: $155,695Net Assets 2022: $81,0092022Assets 2023: $372,466Liabilities 2023: $276,103Net Assets 2023: $96,3632023Assets 2024: $556,292Liabilities 2024: $99,420Net Assets 2024: $456,8722024

Highlighted filing

2024

Assets$556,292
Liabilities$99,420
Net Assets$456,872
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $62,000Expenses 2013: $53,000Net Income 2013: $9,0002013Revenue 2014: $47,500Expenses 2014: $51,724Net Income 2014: -$4,2242014Revenue 2015: $41,220Expenses 2015: $32,018Net Income 2015: $9,2022015Revenue 2016: $69,700Expenses 2016: $69,225Net Income 2016: $4752016Revenue 2017: $127,480Expenses 2017: $96,103Net Income 2017: $31,3772017Revenue 2018: $85,544Expenses 2018: $104,226Net Income 2018: -$18,6822018Revenue 2019: $154,815Expenses 2019: $154,295Net Income 2019: $5202019Revenue 2020: $368,535Expenses 2020: $355,726Net Income 2020: $12,8092020Revenue 2021: $448,530Expenses 2021: $432,031Net Income 2021: $16,4992021Revenue 2022: $409,428Expenses 2022: $372,761Net Income 2022: $36,6672022Revenue 2023: $627,505Expenses 2023: $612,151Net Income 2023: $15,3542023Revenue 2024: $1,188,159Expenses 2024: $828,354Net Income 2024: $359,8052024

Highlighted filing

2024

Revenue$1,188,159
Expenses$828,354
Net Income$359,805
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$556,292
Liabilities
$99,420
Net assets
$456,872
Revenue
$1,188,159
Expenses
$828,354
Net income
$359,805
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.10$0.46$1.19$0.83$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.28$0.10$0.63$0.61$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.24$0.16$0.08$0.41$0.37$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.12$0.04$0.45$0.43$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.11$0.02$0.37$0.36$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.04$0.01$0.15$0.15$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.04$0.09$0.10$0.02
2017Summary only. Only limited summary data is available for this year.$0.06$0.00$0.13$0.10$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.03$0.07$0.07$0.00
2015Summary only. Only limited summary data is available for this year.$0.04$0.01$0.04$0.03$0.01
2014Summary only. Only limited summary data is available for this year.$0.01$0.00$0.05$0.05$0.00
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.06$0.05$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.0
Gross Receipts
$1,188,159
Mission and Program Overview

Mission

Huliauapa`a is organized exclusively for the preservation, perpetuation, and education in matters relating to the native hawaiian culture and to the natural and cultural resources of hawai`i. Huliauapa`a shall fulfill its purposes through its educational and resource management programs.

Growing hawaii's communities through culturally based forms of innovative learning, leadership development, and collaborative networking in wahi kupuna stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$327,272$251,670▼ $75,602
Pledges and Grants Receivable$45,194$223,918▲ $178,724
Savings and Temporary Cash Investments-$80,704-
Total Assets$372,466$556,292▲ $183,826
Liabilities
Deferred Revenue$257,250$60,000▼ $197,250
Accounts Payable and Accrued Expenses$18,853$39,420▲ $20,567
Total Liabilities$276,103$99,420▼ $176,683
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$81,420$389,984▲ $308,564
Net Assets With Donor Restrictions$14,943$66,888▲ $51,945
Total Net Assets Fund Balance$96,363$456,872▲ $360,509
Total Liabilities and Net Assets / Fund Balance$372,466$556,292▲ $183,826
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelley UyeokaExecutive DiPT$61,632$8,813$70,445

Board Members and Trustees

NameTitle
Kekuewa Kikiloi PhdPresident
Kathy Kawelu PhdSecretary
Tiffnie KakaliaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$265,532
Program Service Revenue
$922,627
Investment Income
$0
Other Revenue
$0
All Other Contributions
$258,453
Change in Net Assets
$359,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$508,687
Other Expenses$252,857
Grants and Similar Amounts Paid$66,810
Total Fundraising Expense$26,114
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$305,882$57,352$19,117$382,351
Travel$96,035$10,671-$106,706
Current Officers, Directors, Trustees, and Key Employees$56,356$10,567$3,522$70,445
Grants to Domestic Orgs$66,810--$66,810
Fees for Services Other$34,387$7,916$680$42,983
Payroll Taxes$32,049$6,009$2,003$40,061
Fees for Services Accounting-$13,836-$13,836
Pension Plan Contributions$9,067$1,700$567$11,334
Insurance$6,268--$6,268
All Other Expenses$4,054$753-$4,807
Other Employee Benefits$3,597$674$225$4,496
Other Expenses$4,307$19,404-$4,307
Office Expenses$1,638$1,639-$3,277
Fees for Services Legal-$2,500-$2,500
Total Functional Expenses$669,219$133,021$26,114$828,354
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
EWE 'OIA'I'O LLCKailua, HI501c3Fellowship$36,000
Kahaluu KuahewaKailuakona, HI-Fiscal Sponsor$30,810
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 board of directors reviews the form 990 prior to submission.”

Form 990, Page 6, Part VI, Line 12C

“Board members are required to recuse themselves from voting where a conflict exists. Annual disclosures are signed by all board members.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the executive director is reviewed annually by the board of directors during a review process.”

Form 990, Page 6, Part VI, Line 19

“The form 990 and other governing documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Huliauapaa
EIN
45-5486637
Phone
8082653284
Address
PO BOX 141, HAKALAU, HI 96710

Signing Officer

Name
Kelley Uyeoka
Title
Executive Director
Phone
8082653284
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kekuewa Kikiloi Phd
Formed
2012
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
4
Volunteers
65

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Collective convening and incubating we actively convene different stakeholders to support a variety of cultural heritage stewardship needs and initiatives throughout hawai'i. We support a growing community of practice in cultural heritage stewardship that creates a safe space for sharing and collaboration as well as an innovative space for systems change.”

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0PLACE AND COMMUNITY-BASED RESEARCH WE CONDUCT PLACE-BASED AND COMMUNITY-BASED RESEARCH IN SUPPORT OF COMMUNITY NEEDS AND STEWARDSHIP. OUR RESEARCH APPROACH IS HOLISTIC AND MULTIDISCIPLINARY, WEAVING TOGETHER ANCESTRAL KNOWLEDGE, COMMUNITY ETHNOGRAPHIES, AND ARCHAEOLOGICAL DATA TO PROVIDE COMMUNITY STEWARDS WITH INFORMATION THEY CAN USE TO CARE FOR THEIR LANDS AND COMMUNITIES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 49
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1KAHALUU KUAHEWA
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0HULIAUAPA'A SELECTS PROJECTS TO FISCALLY SPONSOR THAT ALIGN WITH ITS MISSION AND VISION. WRITTEN CONTRACTS ARE EXECUTED, WHICH OUTLINE THE REQUIREMENTS OF THE GRANTEE. REQUESTS FOR REIMBURSEMENT ARE REQUIRED BEFORE FUNDS ARE DISBURSED, AND BOTH PARTIES ARE RESPONSIBLE FOR MAINTAINING FINANCIAL RECORDS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COLLECTIVE CONVENING AND INCUBATING WE ACTIVELY CONVENE DIFFERENT STAKEHOLDERS TO SUPPORT A VARIETY OF CULTURAL HERITAGE STEWARDSHIP NEEDS AND INITIATIVES THROUGHOUT HAWAI'I. WE SUPPORT A GROWING COMMUNITY OF PRACTICE IN CULTURAL HERITAGE STEWARDSHIP THAT CREATES A SAFE SPACE FOR SHARING AND COLLABORATION AS WELL AS AN INNOVATIVE SPACE FOR SYSTEMS CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING WHERE A CONFLICT EXISTS. ANNUAL DISCLOSURES ARE SIGNED BY ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS DURING A REVIEW PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 AND OTHER GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLEY UYEOKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-05
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