Civic Intelligence

Nalukai Foundation

EIN 46-1377090 • 501(c)3 • Kamuela, HI

RevokedPub. 78 Eligible990-N Coverage

Profile

Nalukai provides education, mentoring and other services to individuals and small businesses to spur entrepreneurship and job creation in Hawaii.

Revocation date: May 15, 2013

67-1185 Mamalahoa Hwy Ste D104 260Kamuela, HI 96743

nalukai.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

9th percentile

-105%

Higher net margin than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$25,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

25th percentile

-34%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-73%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$238,997

Down $124,862 (-34%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$238,997

Down $124,862 (-34%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin9th percentile

Revenue

Down

$118,525

Down $328,281 (-73%) from 2023

Expenses

Up

$243,387

Up $31,350 (+15%) from 2023

Net Income

Down

-$124,862

Down $359,631 (-153%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$400K$300K$200K$100K$0Assets 2019: $5,265Liabilities 2019: $0Net Assets 2019: $8912019Assets 2020: $5,271Liabilities 2020: $0Net Assets 2020: $5,2712020Assets 2021: $35,117Liabilities 2021: $0Net Assets 2021: $35,1172021Assets 2022: $130,319Liabilities 2022: $0Net Assets 2022: $130,3192022Assets 2023: $363,859Liabilities 2023: $0Net Assets 2023: $363,8592023Assets 2024: $238,997Liabilities 2024: $0Net Assets 2024: $238,9972024

Highlighted filing

2024

Assets$238,997
Liabilities$0
Net Assets$238,997
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$600K$400K$200K$0-$200KRevenue 2019: $132,500Expenses 2019: $131,609Net Income 2019: $8912019Revenue 2020: $53,208Expenses 2020: $53,202Net Income 2020: $62020Revenue 2021: $115,760Expenses 2021: $85,914Net Income 2021: $29,8462021Revenue 2022: $241,025Expenses 2022: $146,093Net Income 2022: $94,9322022Revenue 2023: $446,806Expenses 2023: $212,037Net Income 2023: $234,7692023Revenue 2024: $118,525Expenses 2024: $243,387Net Income 2024: -$124,8622024

Highlighted filing

2024

Revenue$118,525
Expenses$243,387
Net Income-$124,862
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$238,997
Liabilities
$0
Net assets
$238,997
Revenue
$118,525
Expenses
$243,387
Net income
-$124,862
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$1.19$2.43$1.25
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$4.47$2.12$2.35
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$2.41$1.46$0.95
2021Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$1.16$0.86$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.53$0.53$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.01$1.33$1.32$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$118,525
Mission and Program Overview

Mission

Nalukai provides education, mentoring and other services to individuals and small businesses to spur entrepreneurship and job creation in Hawaii.

Nalukai provides education, mentoring and other services to individuals and small businesses to spur entrepreneurship and job creation in Hawaii..

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$363,859$136,728▼ $227,131
Savings and Temporary Cash Investments$0$102,269▲ $102,269
Loans From Officers Directors$0$0→ $0
Total Assets$363,859$238,997▼ $124,862
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$332,249$195,997▼ $136,252
Net Assets With Donor Restrictions$31,610$43,000▲ $11,390
Total Net Assets Fund Balance$363,859$238,997▼ $124,862
Total Liabilities and Net Assets / Fund Balance$363,859$238,997▼ $124,862
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kari ClarkCFO-$25,000$25,000
Kirstin KahaloaExecutive DirectorPT$22,917$22,917
David ClarkeSecretary-$6,000$6,000

Board Members and Trustees

NameTitle
Allen MurabayashiChairman of the Board
Auston StewartPresident
Nick WongBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$113,136
Program Service Revenue
$0
Investment Income
$5,389
Other Revenue
$0
All Other Contributions
$113,136
Change in Net Assets
$-124,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$45,013$75,305-$120,318
Fees for Services Management$6,000$47,917-$53,917
Information Technology$22,205$2,956-$25,161
Occupancy$24,169--$24,169
Office Expenses$4,120$3,677-$7,797
Travel$6,866$258-$7,124
All Other Expenses$2,464$94-$2,558
Insurance$990$1,081-$2,071
Fees for Services Accounting-$272-$272
Total Functional Expenses$111,827$131,560$0$243,387
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section A, Line 2

“Nalukai's CFO is the mother of Nalukai's new Executive Director, Kirstin Kahaloa. Neither are voting members of the Board, and the CFO does not manage the Executive Director. The Executive Director and the CFO both report independently to the Board.”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the CFO & the Board President for verification & accuracy. A complete copy is also provided to all it's Board members and officers.”

Form 990, Part VI, Section C, Line 19

“We provide an inquiry form and contact information on our website, and provide these documents upon request.”

Filing and Contact Details

Filer

Filer Name
Nalukai Foundation
EIN
46-1377090
Phone
8085575095
Address
67-1185 MAMALAHOA HWY STE D104 260, Kamuela, HI 96743

Signing Officer

Name
Kari Clark
Title
Chief Financial Officer
Phone
8085575095
Signed
2025-05-08

Organization Details

Principal Officer
Kari Clark
Formed
2012
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Operations: Curriculum Contractor $11,403.00, Alumni Director $27,083.33, Social Media Director $22,916.67, Social Media Special Projects $3900.00, Alumni Intern $5000 Spring Program: Facilitators $13,750.00, Curriculum Development $4225.00 Summer Program: 32,040.00”

Raw XML Appendix385 raw XML fields

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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0446806
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0241025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0115760
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt053208
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0969935
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Nalukai's CFO is the mother of Nalukai's new Executive Director, Kirstin Kahaloa. Neither are voting members of the Board, and the CFO does not manage the Executive Director. The Executive Director and the CFO both report independently to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by the CFO & the Board President for verification & accuracy. A complete copy is also provided to all it's Board members and officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2We provide an inquiry form and contact information on our website, and provide these documents upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Operations: Curriculum Contractor $11,403.00, Alumni Director $27,083.33, Social Media Director $22,916.67, Social Media Special Projects $3900.00, Alumni Intern $5000 Spring Program: Facilitators $13,750.00, Curriculum Development $4225.00 Summer Program: 32,040.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
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IRS990/USAddress/AddressLine1Txt067-1185 Mamalahoa Hwy D104 260
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IRS990/WebsiteAddressTxt0nalukai.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Kari Clark
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Financial Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum08085575095
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NALUKAI FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NALU
ReturnHeader/Filer/EIN0461377090
ReturnHeader/Filer/PhoneNum08085575095
ReturnHeader/Filer/USAddress/AddressLine1Txt067-1185 MAMALAHOA HWY STE D104 260
ReturnHeader/Filer/USAddress/CityNm0Kamuela
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-14T20:42:18-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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