Civic Intelligence

Huliauapa'A

990 • Fiscal year 2022 • EIN 45-5486637

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 01, 2023

PO Box 141Hakalau, HI 96710

(808) 265-3284

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.66x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.38x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

57th percentile

9.0%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

91st percentile

$44,081

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

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

Asset Growth

82nd percentile

42%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

32nd percentile

-8.7%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Up

$236,704

Up $69,746 (+42%) from 2021

Net Assets

Up

$81,009

Up $36,667 (+83%) from 2021

Liabilities

Up

$155,695

Up $33,079 (+27%) from 2021

Revenue

Down

$409,428

Down $39,102 (-8.7%) from 2021

Expenses

Down

$372,761

Down $59,270 (-14%) from 2021

Net Income

Up

$36,667

Up $20,168 (+122%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$236,704
Liabilities$155,695
Net Assets$81,009

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$409,428
Expenses$372,761
Net Income$36,667
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 1, 2023
Return Version
2022v5.0
Gross Receipts
$409,428
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$146,174$227,861▲ $81,687
Pledges and Grants Receivable$20,784$8,843▼ $11,941
Total Assets$166,958$236,704▲ $69,746
Liabilities
Deferred Revenue$108,536$146,999▲ $38,463
Accounts Payable and Accrued Expenses$10,800$8,696▼ $2,104
Other Liabilities$3,280--
Total Liabilities$122,616$155,695▲ $33,079
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,951$54,475▲ $19,524
Net Assets With Donor Restrictions$9,391$26,534▲ $17,143
Total Net Assets Fund Balance$44,342$81,009▲ $36,667
Total Liabilities and Net Assets / Fund Balance$166,958$236,704▲ $69,746
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelley UyeokaExecutive DiPT$44,081$44,081

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$42,469
Program Service Revenue
$366,959
Investment Income
$0
Other Revenue
$0
All Other Contributions
$42,469
Change in Net Assets
$36,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$290,827
Other Expenses$72,453
Grants and Similar Amounts Paid$9,481
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,116--$216,116
Current Officers, Directors, Trustees, and Key Employees$44,081--$44,081
Payroll Taxes$25,141--$25,141
Office Expenses$5,879$5,880-$11,759
Fees for Services Accounting$5,598$5,598-$11,196
Fees for Services Other$8,977$997-$9,974
Grants to Domestic Orgs$9,481--$9,481
Travel$5,983$665-$6,648
Other Employee Benefits$5,489--$5,489
Other Expenses$2,000$8,555-$2,000
All Other Expenses$914$24-$938
Insurance$629--$629
Conferences and Meetings$410--$410
Total Functional Expenses$351,042$21,719$0$372,761
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kipuka KuleanaPrinceville, HI501c3-$9,481
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
No
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 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
2023-08-01
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
13
Volunteers
14

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 - ORGANIZATION'S 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HULIAUAPA`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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 AND OTHER GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02023-08-26T13:02:47-04:00
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