Civic Intelligence

Huliauapa'A

990 • Fiscal year 2023 • EIN 45-5486637

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 18, 2024

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

91st percentile

0.74x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.44x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

46th percentile

2.4%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$55,755

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

89th percentile

57%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

53%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$372,466

Up $135,762 (+57%) from 2022

Net Assets

Up

$96,363

Up $15,354 (+19%) from 2022

Liabilities

Up

$276,103

Up $120,408 (+77%) from 2022

Revenue

Up

$627,505

Up $218,077 (+53%) from 2022

Expenses

Up

$612,151

Up $239,390 (+64%) from 2022

Net Income

Down

$15,354

Down $21,313 (-58%) from 2022

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

2023

Assets$372,466
Liabilities$276,103
Net Assets$96,363

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

2023

Revenue$627,505
Expenses$612,151
Net Income$15,354
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 18, 2024
Return Version
2023v5.0
Gross Receipts
$627,505
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$227,861$327,272▲ $99,411
Pledges and Grants Receivable$8,843$45,194▲ $36,351
Total Assets$236,704$372,466▲ $135,762
Liabilities
Deferred Revenue$146,999$257,250▲ $110,251
Accounts Payable and Accrued Expenses$8,696$18,853▲ $10,157
Total Liabilities$155,695$276,103▲ $120,408
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$54,475$81,420▲ $26,945
Net Assets With Donor Restrictions$26,534$14,943▼ $11,591
Total Net Assets Fund Balance$81,009$96,363▲ $15,354
Total Liabilities and Net Assets / Fund Balance$236,704$372,466▲ $135,762
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelley UyeokaExecutive DiPT$54,113$1,642$55,755

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$235,247
Program Service Revenue
$392,258
Investment Income
$0
Other Revenue
$0
All Other Contributions
$229,126
Change in Net Assets
$15,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$426,348
Other Expenses$168,103
Grants and Similar Amounts Paid$17,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$309,422--$309,422
Current Officers, Directors, Trustees, and Key Employees$55,755--$55,755
Fees for Services Other$35,678$7,527-$43,205
Payroll Taxes$36,844--$36,844
Office Expenses$15,780$15,780-$31,560
Travel$23,135$2,571-$25,706
Other Employee Benefits$22,742--$22,742
Grants to Domestic Orgs$17,700--$17,700
Other Expenses$5,644$29,018-$5,644
Fees for Services Accounting-$3,921-$3,921
All Other Expenses$3,634$199-$3,833
Pension Plan Contributions$1,585--$1,585
Conferences and Meetings$1,393--$1,393
Insurance$1,192--$1,192
Total Functional Expenses$553,135$59,016$0$612,151
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
EWE 'OIA'I'O LLCKailua, HI-Land Restoration$17,000
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
2024-09-18
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
14
Volunteers
30

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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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/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/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 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02024-08-08 14:25:15Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KELLEY UYEOKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082653284
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HULIAUAPAA
ReturnHeader/Filer/BusinessNameControlTxt0HULI
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02024-09-24T13:38:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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