Civic Intelligence

The Kohala Center Foundation

EIN 47-3907871 • 501(c)3 • Kamuela, HI

Profile

To promote the Kohala Center and help achieve the goals of the organization.

PO Box 437462Kamuela, HI 96743

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

38th percentile

0.0%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets18th percentile

Assets

Flat

$1,975,000

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Flat

$1,975,000

Flat from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2022

Expenses

Flat

$0

Flat from 2022

Net Income

Flat

$0

Flat from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2016: $1,975,000Liabilities 2016: $0Net Assets 2016: $1,975,0002016Assets 2017: $1,975,000Liabilities 2017: $0Net Assets 2017: $1,975,0002017Assets 2018: $1,975,000Liabilities 2018: $0Net Assets 2018: $1,975,0002018Assets 2019: $1,975,000Liabilities 2019: $0Net Assets 2019: $1,975,0002019Assets 2020: $1,975,000Liabilities 2020: $0Net Assets 2020: $1,975,0002020Assets 2021: $1,975,000Liabilities 2021: $0Net Assets 2021: $1,975,0002021Assets 2022: $1,975,000Liabilities 2022: $0Net Assets 2022: $1,975,0002022Assets 2023: $1,975,000Liabilities 2023: $0Net Assets 2023: $1,975,0002023

Highlighted filing

2023

Assets$1,975,000
Liabilities$0
Net Assets$1,975,000
Open 2023 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2016: $1,990,031Expenses 2016: $15,031Net Income 2016: $1,975,0002016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $250Expenses 2021: $250Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2023

Revenue$0
Expenses$0
Net Income$0
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$1,975,000
Liabilities
$0
Net assets
$1,975,000
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$1.99$0.02$1.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

The purpose of the organization is to support the kohala center, inc. For so long as the kohala center, inc. Qualifies as an organization described in section 501(c)(3) of the internal revenue code as a public charity to operate exclusively for charitable, scientific, or educational purposes.

To promote the Kohala Center and help achieve the goals of the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,975,000$1,975,000→ $0
Total Assets$1,975,000$1,975,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,975,000$1,975,000→ $0
Total Net Assets Fund Balance$1,975,000$1,975,000→ $0
Total Liabilities and Net Assets / Fund Balance$1,975,000$1,975,000→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,975,000--
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Puanani BurgressDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
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
No
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The board is given a copy of the 990 before filing.”

Conflict of interest policy compliance Part VI line 12C

“The orgainzation reiews the policy annually with all board members”

Governing documents etc available to public Part VI line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Kohala Center Foundation
EIN
47-3907871
Address
PO Box 437462, Kamuela, HI 96743

Signing Officer

Name
Cheryl Kauhane Lupenui
Title
President and C
Phone
8088876411
Signed
2024-05-15
Discuss with paid preparer
No

Organization Details

Formed
2014
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Schumacher Tax & Accounting PC
Address
52D Cherokee Rd, Cherokee Village, AR 72529
Preparer
Patricia Schumacher
Phone
8707107115
Raw XML Appendix232 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/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0To promote the Kohala Center and help achieve the goals of the organization.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt01975000
IRS990/NetAssetsOrFundBalancesEOYAmt01975000
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/PartialLiquidationInd0false
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IRS990/ReconcilationRevenueExpnssAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0250
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01975000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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IRS990/SchoolOperatingInd0false
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President and C
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
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ReturnHeader/Filer/EIN0473907871
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patricia Schumacher
ReturnHeader/ReturnTs02024-05-21T21:45:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Cheryl
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Kauhane Lupenui
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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