Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
EIN 46-2653495 • 501(c)3 • Pahoa, HI
Profile
Our mission is to protect, perpetuate, and enhance: the intrinsic qualities of the lower puna area, native hawaiian wellbeing, and the transmission of intergenerational knowledge and practices in partnership with county, state, government, public and private sectors.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 30.2% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$119,691
No earlier filing loaded for comparison.
Liabilities
$28,244
No earlier filing loaded for comparison.
Net Assets
$91,447
No earlier filing loaded for comparison.
Revenue
$280,366
No earlier filing loaded for comparison.
Expenses
$225,061
No earlier filing loaded for comparison.
Net Income
$55,305
No earlier filing loaded for comparison.
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Our mission is to protect, perpetuate, and enhance: the intrinsic qualities of the lower puna area, native hawaiian wellbeing, and the transmission of intergenerational knowledge and practices in partnership with county, state, government, public and private sectors.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $486 | $78,307 | ▲ $77,821 |
| Cash and Non-Interest-Bearing Accounts | $35,656 | $41,384 | ▲ $5,728 |
| Total Assets | $36,142 | $119,691 | ▲ $83,549 |
| Liabilities | |||
| Deferred Revenue | - | $28,144 | - |
| Accounts Payable and Accrued Expenses | - | $100 | - |
| Total Liabilities | $0 | $28,244 | ▲ $28,244 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $36,142 | $91,447 | ▲ $55,305 |
| Total Net Assets Fund Balance | $36,142 | $91,447 | ▲ $55,305 |
| Total Liabilities and Net Assets / Fund Balance | $36,142 | $119,691 | ▲ $83,549 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Leila Kealoha | Executive Di | FT | $79,445 | $5,283 | $84,728 |
| Name | Title |
|---|---|
| Yoshito L Hote | President |
| Georgette Kyser | Director |
| LEINA'ALA KEALOHA | Director |
| Makani Gregg | Past Treasur |
| Leah Gouker | Secretary |
| Jennifer Waipa | Treasurer |
| Michael Kyser Jr | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $176,635 |
| Other Expenses | $47,803 |
| Total Fundraising Expense | $9,360 |
| Grants and Similar Amounts Paid | $623 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $67,782 | $12,709 | $4,236 | $84,727 |
| Other Salaries and Wages | $63,485 | $11,903 | $3,968 | $79,356 |
| Payroll Taxes | $10,041 | $1,883 | $628 | $12,552 |
| Travel | $6,415 | $4,276 | - | $10,691 |
| Office Expenses | $2,284 | $2,285 | - | $4,569 |
| Advertising | $3,005 | - | $334 | $3,339 |
| Occupancy | $421 | $1,683 | - | $2,104 |
| Fees for Services Accounting | $1,386 | $495 | $99 | $1,980 |
| Insurance | $862 | $863 | - | $1,725 |
| Other Expenses | $820 | $273 | - | $1,093 |
| All Other Expenses | $504 | $504 | - | $1,008 |
| Information Technology | $666 | $190 | $95 | $951 |
| Fees for Services Other | $649 | $217 | - | $866 |
| Grants to Domestic Individuals | $623 | - | - | $623 |
| Fees for Services Legal | $11 | $62 | - | $73 |
| Total Functional Expenses | $173,962 | $41,739 | $9,360 | $225,061 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 will be reviewed by the executive director prior to filing. Board members receive a copy after the return is filed.”
“Board members are required to recuse themselves from voting on matters where a conflict has been identified.”
“Compensation for the executive director is reviewed and approved by the board of directors. The board reviews compensation for comparable organizations and the annual budget when determining the executive director's salary.”
“Governing documents, including the form 990, are available upon request.”
“Our mission is to protect, perpetuate, and enhance: the intrinsic qualities of the lower puna area, native hawaiian wellbeing, and the transmission of intergenerational knowledge and practices in partnership with county, state, government, public and private sectors.”
“Na lauo o kaakepa monthly la ohana. Na lauo o kaakepa la ohana (family) monthly clean ups or aloha aina days focus on the protection and preservation of kaakepa. Our target audience are the ohana of the area: kupuna to keiki (elders to children). Education, observation, monitoring and hands-on activities are critical to successful stewardship. These activities entail having paid positions to coordinate, manage, implement and work with partners to ensure the programs are carried out successfully. These stewardship activities have entailed volunteer hours for the last 4-years, yet ohana have been doing it for generations. We believe having a presence and educating residents and visitors frequenting kaakepa makes a difference. If we aloha aina then others will follow. It is also important to allow the place time to rest so we can perpetuate the natural and cultural resources within the space. Our aspiration is to have at least one kupuna present each month. As stewards of the area, it is imperative to share intergenerational knowledge from kupuna to keiki as it has been done for generations.”
“Ho'owehe i ka niu. The purpose of the ho.owehe i ka niu summer camp is meheu: to make a track/footprints and ma ka hana ka 'ike: through work comes knowledge. 'ohana join together through a few day camp at ka'akepa to share intergenerational knowledge of hawaiian cultural practices through niu (coconut), lawai'a (fishing practices), oli/mele/hula (song/chant/dance), environmental kinship, aloha 'aina (love/care for the land) and mea 'ai (food preparation and sharing). These activities entail having paid positions to coordinate, manage, implement and work with partners to ensure the programs are carried out successfully. We also provide honorariums for cultural practitioners to teach their cultural practice. All of these practices aim towards the stewardship activities that will be part of the long-term relationship 'ohana have with the area and ensuring these practices are carried on for generations to come. We believe having a presence and educating residents and visitors frequenting ka'akepa makes a difference. If we aloha 'aina then others will follow. Ho'owehe i ka niu allows us to share intergenerational knowledge from kupuna to keiki. As stewards of the area, it is imperative to strengthen organizational capacity with paid positions to carry out these goals.”
“Education & research. Pohaku pelemaka has been hosting groups of students from local schools, college groups and cultural practitioners. These groups will sometimes join in and coincide with the monthly la ohana. The primary focus of educational groups is to share the significance of the place and to aloha aina. This allows us to help steward the area with volunteers that work with our organization. Pohaku pelemaka has become a host site for college researchers. We have also become a host to the university of hawaii at hilo pipes internship program. We hosted 2-interns in the summer of 2024 and we will continue to be a host site in 2025. The interns are now on a year-round track internship with our organization. They are responsible for collecting data on the coconut grove (uluniu)at kaakepa which consists of over 1,700 trees. We are looking at the genetic diversity of the grove and how to care for the trees, create a mulch management plan, protect rare/endangered species from being lost through beginning a niu nursery and providing educational materials about the uluniu and place. Through the internship programs, we have been able to create a network of college professors to bring students to our site to help with topics that will help with the design of a stewardship management plan and community- based stewardship program for the site. The summer of 2024, interns were a part of the inaugural niu now partnership and the initial data collection of the uluniu. This is the beginning of the larger data collection that will occur for the stewardship management plan. It is likely the surveys will continue over the next 6-months and into the summer of 2025.”
“Ka'akepa 'ohana stewardship and adaptive management plan & community-based stewardship program. Pohaku pelemaka has been working on stewardship of ka'akepa a wahi pana (sacred/storied place) along the lower puna coastline on hawaii island. The property consists of multiple parcels. We have secured a right-of-entry from the state of hawaii, department of land and natural resources and the county of hawaii, parks and recreation division. The education and research programs are a major support to the management plan and the stewardship program. College groups, internships and researchers will help with data collection of the natural and cultural resources of the site, research about the history, background, landscape and management objectives and goals. They will also help provide insight about the development of the community-based stewardship program. This program will use the management plan to help guide stewardship activities at ka'akepa. Kahu 'aina o puna. Pohaku pelemaka helped to form the 501c(3) kahu 'aina o puna which is specifically designed to be the stewards of pohoiki. This program will utilize the community-based stewardship program manual to implement within the park and provide oversight of the surrounding properties and the state boat ramp. We have assisted in designing the bylaws and input needed to start the nonprofit and give the manual for the program. We are still working with kahu 'aina o puna to help get the program started with the county of hawaii parks and recreation division.”
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/Desc | 0 | NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS. |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2640 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 820 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3475 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2640 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 43491 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025. |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OUR MISSION IS TO PROTECT, PERPETUATE, AND ENHANCE: THE INTRINSIC QUALITIES OF THE LOWER PUNA AREA, NATIVE HAWAIIAN WELLBEING, AND THE TRANSMISSION OF INTERGENERATIONAL KNOWLEDGE AND PRACTICES IN PARTNERSHIP WITH COUNTY, STATE, GOVERNMENT, PUBLIC AND PRIVATE SECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. BOARD MEMBERS RECEIVE A COPY AFTER THE RETURN IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD REVIEWS COMPENSATION FOR COMPARABLE ORGANIZATIONS AND THE ANNUAL BUDGET WHEN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 2, PART III, LINE 4C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LEILA KEALOHA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-16 |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1885 MAIN ST STE 408 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GRETCHEN KREMEYER |
| ReturnHeader/ReturnTs | 0 | 2025-10-25T13:36:23-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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