Civic Intelligence

'Aina Ho'Okupu O Kilauea

990 • Fiscal year 2023 • EIN 47-3022013

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

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

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.26x

Higher debt load relative to revenue than 59% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$127,633

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

43rd percentile

3.1%

Faster asset growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-20%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$5,654,380

Up $172,180 (+3.1%) from 2022

Net Assets

Down

$5,353,989

Down $128,021 (-2.3%) from 2022

Liabilities

Up

$300,391

Up $300,201 (+158001%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin21st percentile

Revenue

Down

$1,176,047

Down $295,764 (-20%) from 2022

Expenses

Down

$1,304,022

Down $127,096 (-8.9%) from 2022

Net Income

Down

-$127,975

Down $168,668 (-414%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth43rd 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

2023

Assets$5,654,380
Liabilities$300,391
Net Assets$5,353,989
Open 2023 Filing

Operations Trend

Revenue Growth17th 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

2023

Revenue$1,176,047
Expenses$1,304,022
Net Income-$127,975
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.0
Gross Receipts
$1,176,047
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
Land, Buildings, and Equipment, Net$5,101,516$5,425,133▲ $323,617
Rtn Earn Endowment Incm Other Fnds$5,482,010$5,353,989▼ $128,021
Cash and Non-Interest-Bearing Accounts$372,109$220,672▼ $151,437
Investments Program Related$7,500$7,500→ $0
Accounts Receivable$75$75→ $0
Total Assets$5,482,200$5,654,380▲ $172,180
Other Assets Total$1,000$1,000→ $0
Liabilities
Unsecured Notes Loans Payable-$300,000-
Accounts Payable and Accrued Expenses$190$391▲ $201
Total Liabilities$190$300,391▲ $300,201
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,482,010$5,353,989▼ $128,021
Total Liabilities and Net Assets / Fund Balance$5,482,200$5,654,380▲ $172,180

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,618,455$214,741$4,833,196
Equipment$424,424$179,219$603,643
Other Land Buildings$382,254$11,776$394,030
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
YOSHITO L'HOTEPresident, CFT$127,633$127,633

Board Members and Trustees

NameTitle
Brad SeymourChair
David SteinmannVice Chair
Michael MitchellDirector
Sandi Kato-klutkeDirector
Kirsten HermstadSecretary
Arryl KaneshiroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$939,244
Program Service Revenue
$236,800
Investment Income
$3
Other Revenue
$0
All Other Contributions
$495,244
Change in Net Assets
$-127,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$715,003
Salaries, Compensation, and Employee Benefits$589,019
Total Fundraising Expense$32,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$380,612$61,309$19,465$461,386
Depreciation Depletion$158,606--$158,606
Current Officers, Directors, Trustees, and Key Employees$82,962$31,908$12,763$127,633
All Other Expenses$51,875$8,153-$60,028
Occupancy$47,424--$47,424
Office Expenses$14,308$11,968-$26,276
Fees for Services Accounting-$20,487-$20,487
Other Expenses$17,660$987-$18,647
Insurance$7,544$1,250-$8,794
Advertising$7,952$808-$8,760
Fees for Services Legal-$7,465-$7,465
Travel$3,288$3,191-$6,479
Fees for Services Other$2,652--$2,652
Conferences and Meetings--$597$597
Interest$500--$500
Total Functional Expenses$1,123,454$147,743$32,825$1,304,022
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 reviews the form 990 in detail with the president/ceo who then presents it to the full board.”

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
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Seymour
Formed
2014
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
32
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

“ROUNDING -46”

Raw XML Appendix397 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 TO DEVELOP A COMMUNITY AGRICULTURAL CENTER. OUR COMMUNITY FARM CONTINUES TO THRIVE & GROWS A HUNDRED THOUSAND POUNDS OF ORGANIC PRODUCE ANNUALLY.AHOK DISTRIBUTED OVER 200 BOXES OF FOOD EACH WEEK & COMPLETED CONSTRUCTION ON A COMMERCIAL KITCHEN AND RETAIL MARKET. AHOK IS DEVELOPING SMALL SCALE AGRICUTURAL SYSTEMS FOR LILIKOI, BANANA,TUMERIC INTERCROPPING,HEMP,PIGS,EGG-LAYING AND MEAT CHICKENS,SHEEP,TURKEYS,WHITE PINEAPPLE AND 80+ DIFFERENT VARIETIES OF VEGETABLES. AHOK BEGAN PROVIDING PLOT LICENSES TO INDEPENDENT FARMERS. 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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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 REVIEWS THE FORM 990 IN DETAIL WITH THE PRESIDENT/CEO WHO THEN PRESENTS IT TO THE FULL BOARD.
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/ExplanationTxt5ROUNDING -46
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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARRYL KANESHIRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08086520069
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA WILEY
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ReturnHeader/ReturnTs02024-11-14T15:29:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$5,654,380
Liabilities
$300,391
Net assets
$5,353,989
Revenue
$1,176,047
Expenses
$1,304,022
Net income
-$127,975
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