Civic Intelligence

'Aina Ho'Okupu O Kilauea

990 • Fiscal year 2021 • EIN 47-3022013

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

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

(808) 652-1857

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

13th percentile

0.01x

Higher debt load relative to revenue than 13% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$95,218

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

98th percentile

246%

Faster asset growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

58%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$5,441,260

Up $3,869,676 (+246%) from 2020

Net Assets

Up

$5,410,460

Up $3,869,676 (+251%) from 2020

Liabilities

Flat

$30,800

Flat from 2020

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin96th percentile

Revenue

Up

$4,844,984

Up $1,770,105 (+58%) from 2020

Expenses

Down

$976,075

Down $1,269,093 (-57%) from 2020

Net Income

Up

$3,868,909

Up $3,039,198 (+366%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth98th 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

2021

Assets$5,441,260
Liabilities$30,800
Net Assets$5,410,460
Open 2021 Filing

Operations Trend

Revenue Growth81st 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

2021

Revenue$4,844,984
Expenses$976,075
Net Income$3,868,909
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.0
Gross Receipts
$4,844,984
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$1,540,784$5,410,460▲ $3,869,676
Land, Buildings, and Equipment, Net$1,326,474$4,227,420▲ $2,900,946
Cash and Non-Interest-Bearing Accounts$236,535$1,205,195▲ $968,660
Investments Program Related$7,500$7,500→ $0
Accounts Receivable$75$145▲ $70
Total Assets$1,571,584$5,441,260▲ $3,869,676
Other Assets Total$1,000$1,000→ $0
Liabilities
Deferred Revenue$30,800$30,800→ $0
Total Liabilities$30,800$30,800→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,540,784$5,410,460▲ $3,869,676
Total Liabilities and Net Assets / Fund Balance$1,571,584$5,441,260▲ $3,869,676

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,355,895$31,605$3,387,500
Equipment$405,599$64,841$470,440
Other Land Buildings$465,926$3,600$469,526
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseTotal
YOSHITO L'HOTEExecutive DiFT$95,218$95,218

Board Members and Trustees

NameTitle
David SteinmannActing Chair
Greg SafkoDirector
Michael MitchellDirector
Patty EwingDirector
Sandi Kato-klutkeDirector
Arryl KaneshiroCurrent Trea
Kirsten HermstadSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,726,490
Program Service Revenue
$118,402
Investment Income
$92
Other Revenue
$0
All Other Contributions
$4,650,490
Change in Net Assets
$3,868,909

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$2,770,060Independent Appraisal
Total Noncash Contributions1$2,770,060-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$594,236
Salaries, Compensation, and Employee Benefits$381,839
Total Fundraising Expense$22,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$283,384$75,946$22,509$381,839
All Other Expenses$57,320$20,992-$78,312
Depreciation Depletion$66,197--$66,197
Occupancy$34,113$3,000-$37,113
Fees for Services Other$33,582--$33,582
Fees for Services Accounting-$19,291-$19,291
Other Expenses$13,419--$13,419
Office Expenses$3,487$8,364-$11,851
Insurance-$7,242-$7,242
Conferences and Meetings$1,669$3,196$14$4,879
Advertising$1,657$438-$2,095
Travel$837--$837
Total Functional Expenses$815,083$138,469$22,523$976,075
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 treasurer 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
8086521857
Address
PO BOX 1023, KILAUEA, HI 96754

Signing Officer

Name
Arryl Kaneshiro
Title
Current Treasurer
Phone
8086520069
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Steinmann
Formed
2014
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
27
Volunteers
250

Preparer

Firm
Laura Wiley CPA
Address
PO BOX 1202, LIHUE, HI 96766
Preparer
Laura Wiley
Phone
8086392137
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Prior year adjustments to cash 767”

Raw XML Appendix395 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/Desc0AHOK HAS A 65 YEAR STEWARDSHIP LEASE ON 75 ACRES OF LAND FORMERLY OWNED BY THE KILAUEA SUGAR PLANTATION. OUR COMMUNITY FARM CONTINUES TO FLOURISH AND GROWS THOUSANDS OF POUNDS OF ORGANIC PRODUCE. AHOK DISTRIBUTED BETWEEN 300 AND 500 BOXES OF FOOD EACH WEEK & OPENED A MARKET/DELI. AHOK IS DEVELOPING SMALL SCALE AGRICUTURAL SYSTEMS FOR LILIKOI, BANANA, TUMERIC INTERCROPPING, HEMP,PIGS, EGG-LAYING AND MEAT CHICKENS, WHITE PINEAPPLE AND 80+ DIFFERENT VARIETIES OF VEGETABLES. AHOK INITIATED THE AGRICULTURE ACCELERATOR PROGRAM WHICH TEACHES INDIVIDUALS TO BE SUCCESSFUL IN AGRICULTURE AND PROVIDES LAND FOR GROWING. AHOK CONTINUES TO MAKE IMPROVEMENTS TO THE FARM INCLUDING THE ON-SITE WATER SYSTEM, ROADWAYS & WALKWAYS, FARMERS MARKET,PAVILIONS, BATHROOMS, WINDBREAK BURMS & AN OFFICE.
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IRS990ScheduleA/PublicSupportPY170Pct00.82680
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0465926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0469526
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
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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 TREASURER 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/ExplanationTxt5PRIOR YEAR ADJUSTMENTS TO CASH 767
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0138469
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0815083
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0118402
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04844984
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05441260
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IRS990/TravelGrp/TotalAmt0837
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.AINAHOOKUPUOKILAUEA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARRYL KANESHIRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CURRENT TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08086520069
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AINA HOOKUPU O KILAUEA
ReturnHeader/Filer/BusinessNameControlTxt0AINA
ReturnHeader/Filer/EIN0473022013
ReturnHeader/Filer/PhoneNum08086521857
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAURA WILEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIHUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096766
ReturnHeader/PreparerPersonGrp/PhoneNum08086392137
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA WILEY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-11-11T19:36:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ARRYL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KANESHIRO
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,441,260
Liabilities
$30,800
Net assets
$5,410,460
Revenue
$4,844,984
Expenses
$976,075
Net income
$3,868,909
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