Civic Intelligence

Kanehunamoku Voyaging Academy

EIN 46-5563571 • 501(c)3 • Kaneohe, HI

Profile

To perpetuate the knowledge and practice of traditional hawaiian navigation and voyaging culture and to provide opportunities to native hawaiian youth for advancement in contemporary ocean-based careers.

47-705 Kamehameha Highway Unit AKaneohe, HI 96744

www.kanehunamoku.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

56th percentile

7.4%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

64th percentile

$92,868

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

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

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

87th percentile

70%

Faster revenue growth than 87% of similar nonprofits.

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

Assets

Up

$986,508

Up $131,736 (+15%) from 2023

Liabilities

Up

$56,875

Up $47,643 (+516%) from 2023

Net Assets

Up

$929,633

Up $84,093 (+9.9%) from 2023

Revenue

Up

$1,137,196

Up $467,730 (+70%) from 2023

Expenses

Up

$1,053,103

Up $407,374 (+63%) from 2023

Net Income

Up

$84,093

Up $60,356 (+254%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $9,966Liabilities 2014: $5,073Net Assets 2014: $4,8932014Assets 2015: $99,914Liabilities 2015: $63,023Net Assets 2015: $36,8912015Assets 2016: $190,102Liabilities 2016: $40,456Net Assets 2016: $149,6462016Assets 2017: $288,383Liabilities 2017: $82,569Net Assets 2017: $205,8142017Assets 2018: $320,772Liabilities 2018: $93,470Net Assets 2018: $227,3022018Assets 2019: $782,596Liabilities 2019: $108,289Net Assets 2019: $674,3072019Assets 2020: $900,794Liabilities 2020: $84,082Net Assets 2020: $816,7122020Assets 2021: $877,668Liabilities 2021: $925Net Assets 2021: $876,7432021Assets 2022: $822,373Liabilities 2022: $570Net Assets 2022: $821,8032022Assets 2023: $854,772Liabilities 2023: $9,232Net Assets 2023: $845,5402023Assets 2024: $986,508Liabilities 2024: $56,875Net Assets 2024: $929,6332024

Highlighted filing

2024

Assets$986,508
Liabilities$56,875
Net Assets$929,633

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $5,847Expenses 2014: $954Net Income 2014: $4,8932014Revenue 2015: $271,222Expenses 2015: $239,224Net Income 2015: $31,9982015Revenue 2016: $1,010,773Expenses 2016: $898,018Net Income 2016: $112,7552016Revenue 2017: $790,067Expenses 2017: $733,899Net Income 2017: $56,1682017Revenue 2018: $567,617Expenses 2018: $546,129Net Income 2018: $21,4882018Revenue 2019: $1,027,983Expenses 2019: $582,537Net Income 2019: $445,4462019Revenue 2020: $764,336Expenses 2020: $621,931Net Income 2020: $142,4052020Revenue 2021: $728,973Expenses 2021: $668,942Net Income 2021: $60,0312021Revenue 2022: $613,425Expenses 2022: $668,365Net Income 2022: -$54,9402022Revenue 2023: $669,466Expenses 2023: $645,729Net Income 2023: $23,7372023Revenue 2024: $1,137,196Expenses 2024: $1,053,103Net Income 2024: $84,0932024

Highlighted filing

2024

Revenue$1,137,196
Expenses$1,053,103
Net Income$84,093

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,140,108
Mission and Program Overview

Mission

Kanehunamoku Voyaging Academy's mission is to perpetuate the knowledge and practice of traditional Hawaiian navigation and voyaging culture and to provide opportunities to Native Hawaiian youth for advancement in contemporary ocean-based careers.

To perpetuate the knowledge and practice of traditional hawaiian navigation and voyaging culture and to provide opportunities to native hawaiian youth for advancement in contemporary ocean-based careers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$655,266$427,543▼ $227,723
Pledges and Grants Receivable$71,352$197,392▲ $126,040
Savings and Temporary Cash Investments$86,263$186,263▲ $100,000
Accounts Receivable$19,088$124,270▲ $105,182
Land, Buildings, and Equipment, Net$13,536$34,043▲ $20,507
Prepaid Expenses and Deferred Charges$989$11,631▲ $10,642
Inventories for Sale or Use$8,278$5,366▼ $2,912
Total Assets$854,772$986,508▲ $131,736
Liabilities
Deferred Revenue$8,732$33,400▲ $24,668
Accounts Payable and Accrued Expenses$500$23,469▲ $22,969
Other Liabilities-$6-
Total Liabilities$9,232$56,875▲ $47,643
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$845,540$929,633▲ $84,093
Total Net Assets Fund Balance$845,540$929,633▲ $84,093
Total Liabilities and Net Assets / Fund Balance$854,772$986,508▲ $131,736

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,043$35,681$69,724
Equipment-$34,062$34,062
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DiFT$80,038$12,830$92,868

Board Members and Trustees

NameTitle
Leighton TseuPresident
Emmaly CalibraroDirector
Michael AndersonDirector
Noelani Goodyear-kaopuaSecretary
William RichardsTreasurer
Ed EnosVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$875,869
Program Service Revenue
$240,305
Investment Income
$0
Other Revenue
$21,022
All Other Contributions
$82,480
Change in Net Assets
$84,093

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,137,196
Total Revenue per Audited Statements
$1,137,196
Total Revenue per Form 990
$1,137,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$689,181
Other Expenses$351,127
Grants and Similar Amounts Paid$12,795
Total Fundraising Expense$8,371
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$409,265$27,580$4,231$441,076
Current Officers, Directors, Trustees, and Key Employees$83,202$942$2,080$86,224
Fees for Services Other$84,320$327$69$84,716
Payroll Taxes$76,302$4,111$802$81,215
Other Employee Benefits$60,075$4,513$873$65,461
Travel$31,648$320-$31,968
Occupancy$30,687$134-$30,821
Office Expenses$24,274$5,111-$29,385
Pension Plan Contributions$13,463$1,426$316$15,205
Grants to Domestic Individuals$10,296--$10,296
Depreciation Depletion-$6,494-$6,494
Fees for Services Accounting$2,291$3,717-$6,008
Information Technology$3,395--$3,395
Insurance$2,954$228-$3,182
Grants to Domestic Orgs$2,499--$2,499
Other Expenses$1,955$776-$1,955
Total Functional Expenses$989,027$55,705$8,371$1,053,103

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,053,103
Total Expenses per Audited Statements$1,053,103
Total Expenses per Form 990$1,053,103
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Margaret KahapeaED'S MOTHERRentNo$15,841
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$6
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
Yes
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
Yes
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

A draft copy of form 990 is provided to all members of the board of directors as well as the fiscal officer and executive director. The draft form 990 is reviewed by the board fo directors and approved for submission. Authority to approve, sign, and submit form 990 is delegated to the fiscal officer and executive director.

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

A board member may feel that he, she or another board member may have actual or perceived conflict of interest regarding any one or more topics of discussion (via email, conference call, or in person) and/or decision discussion and/or decisiion-making. Otherwise, a decision will be reached by all other board members, prior to the agenda item(s) deemed to be of actual or perceived conflict with the board member(s) in question, as to making. In such case, any board member(s) should be excused from discussion and/or decision making for thise (these) agenca item(s).

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

Compensation process for top official compensation is based on market research. Data from labor and wage statistics from at least three sources is gathered and given to the board of directors who reviews employee performance and makes compensation change determinations. This process occurs yearly as part of producing the yearly budget.

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

Compensation process for top official compensation is based on market research. Data from labor and wage statistics from at least three sources is gathered and given to the executive director who reviews employee performance and makes compensation change determination with final review and approval from the board of directors. This process occurs yearly as part of producing the yearly budget.

Form 990, Page 6, Part VI, Line 19

Documents available to the public upon request. Contact information for the organization is public on the organization's website.

Filing and Contact Details

Filer

Filer Name
Kanehunamoku Voyaging Academy
EIN
46-5563571
Phone
8082864176
Address
47-705 KAMEHAMEHA HIGHWAY UNIT A, KANEOHE, HI 96744

Signing Officer

Name
Bonnie Kahapea-tanner
Title
Executive Director
Phone
8082864176
Signed
2025-01-15

Organization Details

Formed
2014
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
1,000

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

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

Fest pac program - in 2024, hawaii was selected (first time) to host the 13th festival of the pacific arts & culture, which is held every 4 years. Delegates from 23 pacific island countries were invited to attend. The theme was hooulu lahui - regenerating oceania. The festival of pacific arts & culture (festpac) is the world's largest celebration of indigenous pacific islanders. The south pacific commission (now the pacific community - spc) launched this dynamic showcase of arts and culture in 1972 to halt the erosion of traditional practices through ongoing cultural exchange. It is a vibrant and culturally enriching event celebrating the unique traditions, artistry, and diverse cultures of the pacific region. Festpac serves as a platform for pacific island nations to showcase their rich heritage and artistic talents. Kanehunamoku voyaging academy organized and implemented the waa village at kualoa regional park/hakipuu for the duration of the festival. 17 canoes from various island nations, as well as hawaii, participated to share their traditional voyaging knowledge and culture with other festival participants and the public. Cook islands, tahiti, aotearoa, and the marshall island canoes were present at the event.

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

Ku i ka mana - ku i ka mana is a program of depth designed to nurture contemporary students of wa'a culture who are cognizant of their place and kuleana as torch-bearers in an important aspect of the unfolding hawaiian renaissance. Ku i ka mana is currently refined for grade 9 students at halau ku mana public charter school where captain and crew visit on a weekly basis for the entire school year.

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IRS990/ProgSrvcAccomActy2Grp/Desc0PAPAHANA HOOLAUNA PROGRAM - PAPAHANA HOOLAUNA IS A SCHOOL AND COMMUNITY- BASED OUTREACH PROGRAM. FOCUS IS ON THE PERPETUATION OF HAWAIIAN VOYAGING CULTURE THROUGH HANDS-ON LEARNING IN THE CLASSROOM AND ABOARD THE CANOE, KANEHUNAMOKU. PAPAHANA HOOLAUNA PROVIDES SERVICES TO A WIDE VARIETY OF POPULATIONS OF ALL AGES, INCLUDING PUBLIC, CHARTER, AND PRIVATE SCHOOLS FROM GRADES PRE-K TO POST-SECONDARY SCHOOLS. PARTICIPANTS IN THIS PROGRAM LEARN THE HISTORY OF HAWAIIAN VOYAGING, AS WELL AS METHODS USED IN WAYFINDING AND SAILING. WE WORK WITH SCHOOLS AND TEACHERS TO CUSTOMIZE INSTRUCTION AND LEARNING OUTCOMES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FEST PAC PROGRAM - IN 2024, HAWAII WAS SELECTED (FIRST TIME) TO HOST THE 13TH FESTIVAL OF THE PACIFIC ARTS & CULTURE, WHICH IS HELD EVERY 4 YEARS. DELEGATES FROM 23 PACIFIC ISLAND COUNTRIES WERE INVITED TO ATTEND. THE THEME WAS HOOULU LAHUI - REGENERATING OCEANIA. THE FESTIVAL OF PACIFIC ARTS & CULTURE (FESTPAC) IS THE WORLD'S LARGEST CELEBRATION OF INDIGENOUS PACIFIC ISLANDERS. THE SOUTH PACIFIC COMMISSION (NOW THE PACIFIC COMMUNITY - SPC) LAUNCHED THIS DYNAMIC SHOWCASE OF ARTS AND CULTURE IN 1972 TO HALT THE EROSION OF TRADITIONAL PRACTICES THROUGH ONGOING CULTURAL EXCHANGE. IT IS A VIBRANT AND CULTURALLY ENRICHING EVENT CELEBRATING THE UNIQUE TRADITIONS, ARTISTRY, AND DIVERSE CULTURES OF THE PACIFIC REGION. FESTPAC SERVES AS A PLATFORM FOR PACIFIC ISLAND NATIONS TO SHOWCASE THEIR RICH HERITAGE AND ARTISTIC TALENTS. KANEHUNAMOKU VOYAGING ACADEMY ORGANIZED AND IMPLEMENTED THE WAA VILLAGE AT KUALOA REGIONAL PARK/HAKIPUU FOR THE DURATION OF THE FESTIVAL. 17 CANOES FROM VARIOUS ISLAND NATIONS, AS WELL AS HAWAII, PARTICIPATED TO SHARE THEIR TRADITIONAL VOYAGING KNOWLEDGE AND CULTURE WITH OTHER FESTIVAL PARTICIPANTS AND THE PUBLIC. COOK ISLANDS, TAHITI, AOTEAROA, AND THE MARSHALL ISLAND CANOES WERE PRESENT AT THE EVENT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0KU I KA MANA - KU I KA MANA IS A PROGRAM OF DEPTH DESIGNED TO NURTURE CONTEMPORARY STUDENTS OF WA'A CULTURE WHO ARE COGNIZANT OF THEIR PLACE AND KULEANA AS TORCH-BEARERS IN AN IMPORTANT ASPECT OF THE UNFOLDING HAWAIIAN RENAISSANCE. KU I KA MANA IS CURRENTLY REFINED FOR GRADE 9 STUDENTS AT HALAU KU MANA PUBLIC CHARTER SCHOOL WHERE CAPTAIN AND CREW VISIT ON A WEEKLY BASIS FOR THE ENTIRE SCHOOL YEAR.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 17,582 NET SALES OF INVENTORY 53,083
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FEST PAC PROGRAM - IN 2024, HAWAII WAS SELECTED (FIRST TIME) TO HOST THE 13TH FESTIVAL OF THE PACIFIC ARTS & CULTURE, WHICH IS HELD EVERY 4 YEARS. DELEGATES FROM 23 PACIFIC ISLAND COUNTRIES WERE INVITED TO ATTEND. THE THEME WAS HOOULU LAHUI - REGENERATING OCEANIA. THE FESTIVAL OF PACIFIC ARTS & CULTURE (FESTPAC) IS THE WORLD'S LARGEST CELEBRATION OF INDIGENOUS PACIFIC ISLANDERS. THE SOUTH PACIFIC COMMISSION (NOW THE PACIFIC COMMUNITY - SPC) LAUNCHED THIS DYNAMIC SHOWCASE OF ARTS AND CULTURE IN 1972 TO HALT THE EROSION OF TRADITIONAL PRACTICES THROUGH ONGOING CULTURAL EXCHANGE. IT IS A VIBRANT AND CULTURALLY ENRICHING EVENT CELEBRATING THE UNIQUE TRADITIONS, ARTISTRY, AND DIVERSE CULTURES OF THE PACIFIC REGION. FESTPAC SERVES AS A PLATFORM FOR PACIFIC ISLAND NATIONS TO SHOWCASE THEIR RICH HERITAGE AND ARTISTIC TALENTS. KANEHUNAMOKU VOYAGING ACADEMY ORGANIZED AND IMPLEMENTED THE WAA VILLAGE AT KUALOA REGIONAL PARK/HAKIPUU FOR THE DURATION OF THE FESTIVAL. 17 CANOES FROM VARIOUS ISLAND NATIONS, AS WELL AS HAWAII, PARTICIPATED TO SHARE THEIR TRADITIONAL VOYAGING KNOWLEDGE AND CULTURE WITH OTHER FESTIVAL PARTICIPANTS AND THE PUBLIC. COOK ISLANDS, TAHITI, AOTEAROA, AND THE MARSHALL ISLAND CANOES WERE PRESENT AT THE EVENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KU I KA MANA - KU I KA MANA IS A PROGRAM OF DEPTH DESIGNED TO NURTURE CONTEMPORARY STUDENTS OF WA'A CULTURE WHO ARE COGNIZANT OF THEIR PLACE AND KULEANA AS TORCH-BEARERS IN AN IMPORTANT ASPECT OF THE UNFOLDING HAWAIIAN RENAISSANCE. KU I KA MANA IS CURRENTLY REFINED FOR GRADE 9 STUDENTS AT HALAU KU MANA PUBLIC CHARTER SCHOOL WHERE CAPTAIN AND CREW VISIT ON A WEEKLY BASIS FOR THE ENTIRE SCHOOL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS THE FISCAL OFFICER AND EXECUTIVE DIRECTOR. THE DRAFT FORM 990 IS REVIEWED BY THE BOARD FO DIRECTORS AND APPROVED FOR SUBMISSION. AUTHORITY TO APPROVE, SIGN, AND SUBMIT FORM 990 IS DELEGATED TO THE FISCAL OFFICER AND EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A BOARD MEMBER MAY FEEL THAT HE, SHE OR ANOTHER BOARD MEMBER MAY HAVE ACTUAL OR PERCEIVED CONFLICT OF INTEREST REGARDING ANY ONE OR MORE TOPICS OF DISCUSSION (VIA EMAIL, CONFERENCE CALL, OR IN PERSON) AND/OR DECISION DISCUSSION AND/OR DECISIION-MAKING. OTHERWISE, A DECISION WILL BE REACHED BY ALL OTHER BOARD MEMBERS, PRIOR TO THE AGENDA ITEM(S) DEEMED TO BE OF ACTUAL OR PERCEIVED CONFLICT WITH THE BOARD MEMBER(S) IN QUESTION, AS TO MAKING. IN SUCH CASE, ANY BOARD MEMBER(S) SHOULD BE EXCUSED FROM DISCUSSION AND/OR DECISION MAKING FOR THISE (THESE) AGENCA ITEM(S).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION IS BASED ON MARKET RESEARCH. DATA FROM LABOR AND WAGE STATISTICS FROM AT LEAST THREE SOURCES IS GATHERED AND GIVEN TO THE BOARD OF DIRECTORS WHO REVIEWS EMPLOYEE PERFORMANCE AND MAKES COMPENSATION CHANGE DETERMINATIONS. THIS PROCESS OCCURS YEARLY AS PART OF PRODUCING THE YEARLY BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION IS BASED ON MARKET RESEARCH. DATA FROM LABOR AND WAGE STATISTICS FROM AT LEAST THREE SOURCES IS GATHERED AND GIVEN TO THE EXECUTIVE DIRECTOR WHO REVIEWS EMPLOYEE PERFORMANCE AND MAKES COMPENSATION CHANGE DETERMINATION WITH FINAL REVIEW AND APPROVAL FROM THE BOARD OF DIRECTORS. THIS PROCESS OCCURS YEARLY AS PART OF PRODUCING THE YEARLY BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CONTACT INFORMATION FOR THE ORGANIZATION IS PUBLIC ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4C
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