Civic Intelligence

'Aina Ho'Okupu O Kilauea

990 • Fiscal year 2022 • EIN 47-3022013

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 01, 2023

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

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

41st percentile

2.8%

Higher net margin than 41% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

37th percentile

$94,856

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

50th percentile

0.8%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-70%

Faster revenue growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$5,482,200

Up $40,940 (+0.8%) from 2021

Net Assets

Up

$5,482,010

Up $71,550 (+1.3%) from 2021

Liabilities

Down

$190

Down $30,610 (-99%) from 2021

Revenue And Expenses
Liabilities / Revenue8th percentileNet Margin41st percentile

Revenue

Down

$1,471,811

Down $3,373,173 (-70%) from 2021

Expenses

Up

$1,431,118

Up $455,043 (+47%) from 2021

Net Income

Down

$40,693

Down $3,828,216 (-99%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2022

Assets$5,482,200
Liabilities$190
Net Assets$5,482,010
Open 2022 Filing

Operations Trend

Revenue Growth4th 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

2022

Revenue$1,471,811
Expenses$1,431,118
Net Income$40,693
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 1, 2023
Return Version
2022v5.0
Gross Receipts
$1,471,811
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$5,410,460$5,482,010▲ $71,550
Land, Buildings, and Equipment, Net$4,227,420$5,101,516▲ $874,096
Cash and Non-Interest-Bearing Accounts$1,205,195$372,109▼ $833,086
Investments Program Related$7,500$7,500→ $0
Accounts Receivable$145$75▼ $70
Total Assets$5,441,260$5,482,200▲ $40,940
Other Assets Total$1,000$1,000→ $0
Liabilities
Deferred Revenue$30,800--
Accounts Payable and Accrued Expenses-$190-
Total Liabilities$30,800$190▼ $30,610
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,410,460$5,482,010▲ $71,550
Total Liabilities and Net Assets / Fund Balance$5,441,260$5,482,200▲ $40,940

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,408,681$121,576$3,530,257
Other Land Buildings$1,207,893$6,853$1,214,746
Equipment$484,942$118,701$603,643
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseTotal
YOSHITO L'HOTEChief Exec OFT$94,856$94,856

Board Members and Trustees

NameTitle
Sandi Kato-klutkePresident
David SteinmannVice Chair
Brad SeymourDirector
Fred CowellDirector
Greg SafkoDirector
Michael MitchellDirector
Patty EwingDirector
Kirsten HermstadSecretary
Arryl KaneshiroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,211,581
Program Service Revenue
$259,986
Investment Income
$244
Other Revenue
$0
All Other Contributions
$812,159
Change in Net Assets
$40,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$800,621
Salaries, Compensation, and Employee Benefits$630,497
Total Fundraising Expense$36,125
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$408,916$73,165$22,513$504,594
Depreciation Depletion$147,084--$147,084
Occupancy$65,385$11,674$3,592$80,651
Other Employee Benefits$55,283$9,891$3,044$68,218
Payroll Taxes$46,747$8,364$2,574$57,685
All Other Expenses$46,126$10,636-$56,762
Fees for Services Other$37,183-$900$38,083
Fees for Services Accounting-$35,165-$35,165
Fees for Services Management-$22,834-$22,834
Other Expenses$21,360$1,976$2,952$21,360
Office Expenses$8,876$10,332-$19,208
Insurance$10,002$1,790$550$12,342
Travel$1,017$4,276-$5,293
Conferences and Meetings$1,343$1,019-$2,362
Advertising$348$198-$546
Total Functional Expenses$1,202,298$192,695$36,125$1,431,118
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
Treasurer
Phone
8086520069
Signed
2023-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandi Kato-klutke
Formed
2014
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
200

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

“Ppp loan forgiven in 2021 30,800 prior period adjustment to cash 57 total 30,857”

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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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IRS990ScheduleA/TotalSupportAmt08560937
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0118701
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06853
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01214746
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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/ExplanationTxt5PPP LOAN FORGIVEN IN 2021 30,800 PRIOR PERIOD ADJUSTMENT TO CASH 57 TOTAL 30,857
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
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,482,200
Liabilities
$190
Net assets
$5,482,010
Revenue
$1,471,811
Expenses
$1,431,118
Net income
$40,693
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