Civic Intelligence

Papa Ku Mana

990EZ • Fiscal year 2023 • EIN 47-2189065

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 03, 2024

Organization ProfileN/A
2101 Makiki Heights DrHonolulu, HI 96822

(808) 230-1749

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

1st percentile

-3138%

Higher net margin than 1% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

4th percentile

-90%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

2nd percentile

-97%

Faster revenue growth than 2% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$39,722

Down $362,154 (-90%) from 2022

Net Assets

Down

$39,722

Down $362,154 (-90%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin1st percentile

Revenue

Down

$11,540

Down $371,888 (-97%) from 2022

Expenses

Up

$373,694

Up $370,699 (+12377%) from 2022

Net Income

Down

-$362,154

Down $742,587 (-195%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$600K$400K$200K$0Assets 2015: $146,899Liabilities 2015: $0Net Assets 2015: $146,8992015Assets 2016: $145,612Liabilities 2016: $1,000Net Assets 2016: $144,6122016Assets 2017: $195,915Liabilities 2017: $1,000Net Assets 2017: $194,9152017Assets 2018: $280,351Liabilities 2018: $3,507Net Assets 2018: $276,8442018Assets 2019: $221,055Liabilities 2019: $173,713Net Assets 2019: $47,3422019Assets 2020: $26,008Liabilities 2020: $647Net Assets 2020: $25,3612020Assets 2021: $21,588Liabilities 2021: $238Net Assets 2021: $21,3502021Assets 2022: $401,876Liabilities 2022: $0Net Assets 2022: $401,8762022Assets 2023: $39,722Liabilities 2023: $0Net Assets 2023: $39,7222023Assets 2024: $41,429Net Assets 2024: $41,4292024

Highlighted filing

2023

Assets$39,722
Liabilities$0
Net Assets$39,722
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2015: $146,954Expenses 2015: $55Net Income 2015: $146,8992015Revenue 2016: $243,755Expenses 2016: $246,042Net Income 2016: -$2,2872016Revenue 2017: $272,769Expenses 2017: $222,466Net Income 2017: $50,3032017Revenue 2018: $418,929Expenses 2018: $334,460Net Income 2018: $84,4692018Revenue 2019: $168,221Expenses 2019: $397,723Net Income 2019: -$229,5022019Revenue 2020: $184,072Expenses 2020: $206,053Net Income 2020: -$21,9812020Revenue 2021: $53,952Expenses 2021: $57,963Net Income 2021: -$4,0112021Revenue 2022: $383,428Expenses 2022: $2,995Net Income 2022: $380,4332022Revenue 2023: $11,540Expenses 2023: $373,694Net Income 2023: -$362,1542023Revenue 2024: $165,000Expenses 2024: $163,293Net Income 2024: $1,7072024

Highlighted filing

2023

Revenue$11,540
Expenses$373,694
Net Income-$362,154
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 3, 2024
Return Version
2023v5.1
Gross Receipts
$11,540
Mission and Program Overview

Mission

The organization's primary exempt purpose is to support the educational mission of halau ku mana public charter school.

To support the educational mission of halau ku mana public charter school

Program Services

DescriptionGrantsExpenses
PAPA KU MANA(PKM) SERVES AS HALAU KU MANAS(HKM) SPONSOR FOR THE KAMEHAMEHASCHOOLS HOOLAKO LIKE CHARTER SCHOOL SUPPORT PROGRAM. AS THE FISCAL SPONSOR,PKM SUPPORTS THE ADMIN OF HKM WITH THE COMPLIANCE ASPECTS OF THE PROGRAM.$370,500$373,693
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LADY GARRETTPresidentPT$0--
SABRA DELLA LUCIAVice-PresidentPT$0--
TORI-LYNN PI'ILANI SMITHTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Papa Ku Mana
EIN
47-2189065
Phone
8082301749
Address
2101 MAKIKI HEIGHTS DR, HONOLULU, HI 96822

Signing Officer

Name
Tori-lyn P Smith
Title
Treasurer
Phone
8082301749
Signed
2024-11-03

Preparer

Firm
Advantage Income Tax Service Inc
Address
94-615 KUPUOHI ST STE 105, WAIPAHU, HI 96797
Preparer
Mark Higashiguchi
Phone
8086778384
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Will be provided at board meeting”

Pt VI, Line 12C

“Training, education and regular audits”

Pt VI, Line 15A

“Independent review and approval”

Pt VI, Line 15B

“Independent review and approval”

Form 990EZ, Part I, Line 10

“Educational grant; program; halau ku mana new century public charter school: 2101 makiki heights drive, honolulu, hi, 96822; n/a, 370500.”

Form 990EZ, Part I, Line 16

“INSURANCE 911.”

Form 990EZ, Part I, Line 16

“BANK CHARGES & FEES 125.”

Form 990EZ, Part II, Line 26

“ACCOUNTS PAYABLE 0. 0.”

Raw XML Appendix171 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ADRIANNA DEMELLOI
IRS990EZ/BooksInCareOfDetail/PhoneNum08084299684
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02101 MAKIKI HEIGHTS DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096822
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0401876
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039722
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt011540
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-362154
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02158
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0401876
IRS990EZ/Form990TotalAssetsGrp/EOYAmt039722
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0370500
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt011540
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0401876
IRS990EZ/NetAssetsOrFundBalancesEOYAmt039722
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0401876
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039722
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LADY GARRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SABRA DELLA LUCIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TORI-LYNN PI'ILANI SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01036
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT THE EDUCATIONAL MISSION OF HALAU KU MANA PUBLIC CHARTER SCHOOL
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PAPA KU MANA(PKM) SERVES AS HALAU KU MANAS(HKM) SPONSOR FOR THE KAMEHAMEHASCHOOLS HOOLAKO LIKE CHARTER SCHOOL SUPPORT PROGRAM. AS THE FISCAL SPONSOR,PKM SUPPORTS THE ADMIN OF HKM WITH THE COMPLIANCE ASPECTS OF THE PROGRAM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0370500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0373693
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0373694
IRS990EZ/TotalProgramServiceExpensesAmt0373693
IRS990EZ/TotalRevenueAmt011540
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt011540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0383428
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt053878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0184072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0168221
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0801139
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0400
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0400
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt0801139
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt011540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0383428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0184072
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0168221
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0801139
IRS990ScheduleA/TotalSupportAmt0801539
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WILL BE PROVIDED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAINING, EDUCATION AND REGULAR AUDITS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDEPENDENT REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INDEPENDENT REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EDUCATIONAL GRANT; PROGRAM; HALAU KU MANA NEW CENTURY PUBLIC CHARTER SCHOOL: 2101 MAKIKI HEIGHTS DRIVE, HONOLULU, HI, 96822; N/A, 370500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSURANCE 911.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK CHARGES & FEES 125.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ACCOUNTS PAYABLE 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TORI-LYN P SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082301749
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAPA KU MANA
ReturnHeader/Filer/BusinessNameControlTxt0PAPA
ReturnHeader/Filer/EIN0472189065
ReturnHeader/Filer/PhoneNum08082301749
ReturnHeader/Filer/USAddress/AddressLine1Txt02101 MAKIKI HEIGHTS DR
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096822
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990331621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADVANTAGE INCOME TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt094-615 KUPUOHI ST STE 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAIPAHU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096797
ReturnHeader/PreparerPersonGrp/PhoneNum08086778384
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK HIGASHIGUCHI
ReturnHeader/ReturnTs02024-11-04T15:16:06-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,722
Liabilities
$0
Net assets
$39,722
Revenue
$11,540
Expenses
$373,694
Net income
-$362,154
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.41$1.65$1.63$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.12$3.74$3.62
2022Detailed filing. Detailed filing data is available for this year.$4.02$0.00$4.02$3.83$0.03$3.80
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.21$0.54$0.58$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$1.84$2.06$0.22
2019Detailed filing. Detailed filing data is available for this year.$2.21$1.74$0.47$1.68$3.98$2.30
2018Detailed filing. Detailed filing data is available for this year.$2.80$0.04$2.77$4.19$3.34$0.84
2017Detailed filing. Detailed filing data is available for this year.$1.96$0.01$1.95$2.73$2.22$0.50
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.01$1.45$2.44$2.46$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.47$0.00$1.47