Civic Intelligence

'Aina Ho'Okupu O Kilauea

990 • Fiscal year 2020 • EIN 47-3022013

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 20, 2021

Organization ProfileWWW.AINAHOOKUPUOKILAUEA.ORG
PO Box 1023Kilauea, HI 96754

(808) 652-0069

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$80,404

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

94th percentile

121%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

476%

Faster revenue growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$1,571,584

Up $860,511 (+121%) from 2019

Net Assets

Up

$1,540,784

Up $829,711 (+117%) from 2019

Liabilities

Up

$30,800

Up $30,800 from 2019

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin79th percentile

Revenue

Up

$3,074,879

Up $2,541,282 (+476%) from 2019

Expenses

Up

$2,245,168

Up $1,864,411 (+490%) from 2019

Net Income

Up

$829,711

Up $676,871 (+443%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$6.0M$4.0M$2.0M$0Assets 2015: $29,551Liabilities 2015: $0Net Assets 2015: $29,5512015Assets 2016: $121,208Liabilities 2016: $0Net Assets 2016: $121,2082016Assets 2017: $35,235Liabilities 2017: $0Net Assets 2017: $35,2352017Assets 2018: $558,233Liabilities 2018: $0Net Assets 2018: $558,2332018Assets 2019: $711,073Liabilities 2019: $0Net Assets 2019: $711,0732019Assets 2020: $1,571,584Liabilities 2020: $30,800Net Assets 2020: $1,540,7842020Assets 2021: $5,441,260Liabilities 2021: $30,800Net Assets 2021: $5,410,4602021Assets 2022: $5,482,200Liabilities 2022: $190Net Assets 2022: $5,482,0102022Assets 2023: $5,654,380Liabilities 2023: $300,391Net Assets 2023: $5,353,9892023Assets 2024: $5,432,068Liabilities 2024: $262,119Net Assets 2024: $5,169,9492024

Highlighted filing

2020

Assets$1,571,584
Liabilities$30,800
Net Assets$1,540,784
Open 2020 Filing

Operations Trend

Revenue Growth98th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $221,600Expenses 2015: $192,049Net Income 2015: $29,5512015Revenue 2016: $422,569Expenses 2016: $330,912Net Income 2016: $91,6572016Revenue 2017: $303,475Expenses 2017: $389,448Net Income 2017: -$85,9732017Revenue 2018: $852,281Expenses 2018: $329,541Net Income 2018: $522,7402018Revenue 2019: $533,597Expenses 2019: $380,757Net Income 2019: $152,8402019Revenue 2020: $3,074,879Expenses 2020: $2,245,168Net Income 2020: $829,7112020Revenue 2021: $4,844,984Expenses 2021: $976,075Net Income 2021: $3,868,9092021Revenue 2022: $1,471,811Expenses 2022: $1,431,118Net Income 2022: $40,6932022Revenue 2023: $1,176,047Expenses 2023: $1,304,022Net Income 2023: -$127,9752023Revenue 2024: $1,534,379Expenses 2024: $1,718,377Net Income 2024: -$183,9982024

Highlighted filing

2020

Revenue$3,074,879
Expenses$2,245,168
Net Income$829,711
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 20, 2021
Return Version
2020v4.0
Gross Receipts
$3,074,879
Mission and Program Overview

Mission

To develop property in the Kilauea area owned by the County of Kaua'i for the purpose of developing a community garden, individual farming plots, a farmers' market, and other facilities appropriate to the well-being of the Kilauea community.

Improve the environmental, social & economic well-being of the kilauea community and kauai by developing county of kauai land into a community garden,individual farming plots, farmers market & other facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$711,073$1,540,784▲ $829,711
Land, Buildings, and Equipment, Net$480,378$1,326,474▲ $846,096
Cash and Non-Interest-Bearing Accounts$222,195$236,535▲ $14,340
Investments Program Related$7,500$7,500→ $0
Accounts Receivable-$75-
Total Assets$711,073$1,571,584▲ $860,511
Other Assets Total$1,000$1,000→ $0
Liabilities
Deferred Revenue-$30,800-
Total Liabilities$0$30,800▲ $30,800
Net Assets / Fund Balance
Total Net Assets Fund Balance$711,073$1,540,784▲ $829,711
Total Liabilities and Net Assets / Fund Balance$711,073$1,571,584▲ $860,511

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$498,458$1,200$499,658
Leasehold Improvements$472,733$8,094$480,827
Equipment$355,283$24,555$379,838
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
YOSHITO L'HOTEExecutive DiFT$80,404$80,404

Board Members and Trustees

NameTitle
Alvin Bino CasteloChair
David SteinmannVice Chair
Greg SafkoDirector
Michael MitchellDirector
Patty EwingDirector
Sandi Kato-klutkeDirector
Kirsten HermstadSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Seymour Resources HawaiiAg Irrigation185 KAHAWAI PLACE, Kapaa, HI 96746$104,084
Revenue and Support

Revenue Composition

Contributions and Grants
$1,314,804
Program Service Revenue
$1,760,075
Investment Income
$0
Other Revenue
$0
All Other Contributions
$632,654
Change in Net Assets
$829,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,671,350
Salaries, Compensation, and Employee Benefits$573,818
Total Fundraising Expense$31,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,862$123,210$30,746$573,818
All Other Expenses$76,731$12,049$347$89,127
Fees for Services Other$60,844--$60,844
Depreciation Depletion$26,985--$26,985
Occupancy$15,386$7,825-$23,211
Other Expenses$21,086$232-$21,318
Office Expenses$7,503$13,100$11$20,614
Fees for Services Accounting-$11,144-$11,144
Insurance-$7,242-$7,242
Advertising$2,321$922$109$3,352
Interest$1,500--$1,500
Travel$48-$176$224
Total Functional Expenses$2,036,899$176,880$31,389$2,245,168
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Ahok retains the services of proservice to administer matters relating to payroll, health insurance, employer taxes, temporary disability insurance, human resources administration, workers' compensation and/or other administrative aspects of employment.”

Form 990, Page 6, Part VI, Line 11B

“The organization's cpa meets with the president and executive director to review the form 990 in detail. The 990 is then presented to the board of directors for approval.”

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

“The board secretary enforces the conflict of interest policy at each board meeting.”

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

“The executive director is evaluated annually by the board of directors. In conjunction with this performance evaluation, the board conducts a review of salaries in comparable organizations. Compensation is based on the results of the performance evaluation and the salary survey.”

Form 990, Page 6, Part VI, Line 19

“All governing documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Aina Hookupu O Kilauea
EIN
47-3022013
Phone
8086520069
Address
PO BOX 1023, KILAUEA, HI 96754

Signing Officer

Name
Alvin Bino Castelo
Title
Chair
Phone
8086520069
Signed
2021-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alvin Bino Castelo
Formed
2014
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
30
Volunteers
300

Preparer

Firm
Laura Wiley CPA
Address
PO BOX 1202, LIHUE, HI 96766
Preparer
Laura Wiley
Phone
8086392137
Raw XML Appendix386 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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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0(CONTINED FROM ABOVE) AHOK CONTINUES TO MAKE IMPROVEMENTS TO THE FARM INCLUDING THE ON-SITE WATER SYSTEM, ROADWAYS & WALKWAYS, A FARMERS MARKET, PAVILIONS, BATHROOMS AND WINDBREAK BURMS. AHOK CAPITALIZED APPROXIMATELY 332,000 OF LEASEHOLD IMPROVEMENTS ON THE BALANCE SHEET IN 2019 AND ANOTHER 311,000 OF LEASEHOLD IMPROVEMENTS IN 2020. AHOK PURCHASED APPROXIMATELY 347,000 OF ESSENTIAL FARMING EQUIPMENT IN 2020 INCLUDING AN EXCAVATOR, TRACTORS, A LOADER, LAWN MOWERS, A FUEL TANK, A REFRIGERATOR TRUCK AND A WALK IN FREEZER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AHOK RETAINS THE SERVICES OF PROSERVICE TO ADMINISTER MATTERS RELATING TO PAYROLL, HEALTH INSURANCE, EMPLOYER TAXES, TEMPORARY DISABILITY INSURANCE, HUMAN RESOURCES ADMINISTRATION, WORKERS' COMPENSATION AND/OR OTHER ADMINISTRATIVE ASPECTS OF EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CPA MEETS WITH THE PRESIDENT AND EXECUTIVE DIRECTOR TO REVIEW THE FORM 990 IN DETAIL. THE 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD SECRETARY ENFORCES THE CONFLICT OF INTEREST POLICY AT EACH BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR IS EVALUATED ANNUALLY BY THE BOARD OF DIRECTORS. IN CONJUNCTION WITH THIS PERFORMANCE EVALUATION, THE BOARD CONDUCTS A REVIEW OF SALARIES IN COMPARABLE ORGANIZATIONS. COMPENSATION IS BASED ON THE RESULTS OF THE PERFORMANCE EVALUATION AND THE SALARY SURVEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALVIN BINO CASTELO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08086520069
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-20
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ReturnHeader/PreparerPersonGrp/PhoneNum08086392137
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA WILEY
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ReturnHeader/ReturnTs02021-10-21T18:38:34-05:00
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,571,584
Liabilities
$30,800
Net assets
$1,540,784
Revenue
$3,074,879
Expenses
$2,245,168
Net income
$829,711
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.43$0.26$5.17$1.53$1.72$0.18
2023Detailed filing. Detailed filing data is available for this year.$5.65$0.30$5.35$1.18$1.30$0.13
2022Detailed filing. Detailed filing data is available for this year.$5.48$0.00$5.48$1.47$1.43$0.04
2021Detailed filing. Detailed filing data is available for this year.$5.44$0.03$5.41$4.84$0.98$3.87
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.03$1.54$3.07$2.25$0.83
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.53$0.38$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.85$0.33$0.52
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.30$0.39$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.42$0.33$0.09
2015Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.22$0.19$0.03