Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Manele Koele Charitable Fund
EIN 47-3927041 • 501(c)3 • Lanai City, HI
Profile
The manele-koele charitable fund is an organization of full and part-time residents who love lana'i and therefore want to increase charitable giving and help fund worthy community organizations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.07x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Balance Sheet
Assets
Down$132,653
Down $22,222 (-14%) from 2023
Liabilities
Up$9,671
Up $9,600 (+13521%) from 2023
Net Assets
Down$122,982
Down $31,822 (-21%) from 2023
Revenue
Down$57,905
Down $45,439 (-44%) from 2023
Expenses
Down$80,104
Down $48,734 (-38%) from 2023
Net Income
Up-$22,199
Up $3,295 (+13%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $132,653
- Liabilities
- $9,671
- Net assets
- $122,982
- Revenue
- $57,905
- Expenses
- $80,104
- Net income
- -$22,199
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 27, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $57,905
Mission and Program Overview
Mission
The manele-koele charitable fund is an organization of full and part-time residents who love lana'i and therefore want to increase charitable giving and help fund worthy community organizations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| REESTABLISH A PERCEPTION OF MANELE AND KOELE RESIDENTS AS NEIGHBORS WHO CARE ABOUT THE LARGER LANA'I COMMUNITY. | $74,570 | $80,104 |
| REESTABLISH A PERCEPTION OF MANELE AND KOELE RESIDENTS AS NEIGHBORS WHO CARE ABOUT THE LARGER LANA'I COMMUNITY. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID GREEN | Director | - | $0 | - | - |
| ERNEST VONSIMSON | Secretary | - | $0 | - | - |
| SALLY CLEMENS | President | PT | $0 | - | - |
| VICTORIA LARSEN | Treasurer | - | $0 | - | - |
| KATHY KNAPP | Director | - | $0 | - | - |
| ERIN KELLY | Director | - | $0 | - | - |
| BOB HAIMSOHN | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Manele Koele Charitable Fund
- EIN
- 47-3927041
- Phone
- 2155102801
- Address
- PO BOX 630419, LANAI CITY, HI 96763
Signing Officer
- Name
- Sally Clemens
- Title
- President
- Phone
- 2155102801
- Signed
- 2025-05-27
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Barbara J Querry LLC
- Address
- 411 HUKU LII PL STE 202, KIHEI, HI 96753
- Preparer
- Barbara J Querry CPA
- Phone
- 8088568137
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Class of activity: educational name: lana'i academy of performing arts address: po box 631124 lana'i city, hi 96763 cash contribution: 10,000 class of activity: educational name: lana'i community association address: po box 630735 lana'i city, hi 96763 cash contribution: 10,000 class of activity: educational name: lana'i high and elementary school address: po box 630633 lana'i city, hi 96763 cash contribution: 35,805 class of activity: healthcare name: maui health foundation address: 221 mahalani street wailuku, hi 96793 cash contribution: 18,765”
Form 990-ez, Part I, Line 16
“Expenses telephone 167 supplies 48 fees 147 quickbooks online fee 538 post office box 55 books 124 web fees 427 insurance 930 total 2,436”
Form 990-ez, Part II, Line 26
“Deferred revenue 9,621 9,621 capital one 71 50”
Form 990-ez, Part III
“The manele-koele charitable fund is an organization of full and part-time residents who love lana'i and therefore want to increase charitable giving and help fund worthy community organizations.”
Form 990-ez, Part III, Line 31
“Reestablish a perception of manele and koele residents as neighbors who care about the larger lana'i community.”
Raw XML Appendix162 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOYCE COLLEEN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8082505475 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1273 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | PO BOX 1273 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LAHAINA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96767 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 154873 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 132653 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 56000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -22199 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3061 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 154873 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 132653 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 74570 |
| IRS990EZ/GrossReceiptsAmt | 0 | 57905 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1905 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 145181 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 122982 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 145181 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 122982 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID GREEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ERNEST VONSIMSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SALLY CLEMENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | VICTORIA LARSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KATHY KNAPP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ERIN KELLY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BOB HAIMSOHN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2436 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE MANELE-KOELE CHARITABLE FUND IS AN ORGANIZATION OF FULL AND PART-TIME RESIDENTS WHO LOVE LANA'I AND THEREFORE WANT TO INCREASE CHARITABLE GIVING AND HELP FUND WORTHY COMMUNITY ORGANIZATIONS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 37 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | REESTABLISH A PERCEPTION OF MANELE AND KOELE RESIDENTS AS NEIGHBORS WHO CARE ABOUT THE LARGER LANA'I COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | REESTABLISH A PERCEPTION OF MANELE AND KOELE RESIDENTS AS NEIGHBORS WHO CARE ABOUT THE LARGER LANA'I COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 74570 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 80104 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9692 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9671 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 80104 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 80104 |
| IRS990EZ/TotalRevenueAmt | 0 | 57905 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.MANELEKOELE.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 56000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 93223 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 115871 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 80471 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130336 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 475901 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1905 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 500 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2405 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93380 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.88160 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 446627 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 29274 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 56000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 93223 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 115871 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 80471 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130336 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 475901 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 478306 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CLASS OF ACTIVITY: EDUCATIONAL NAME: LANA'I ACADEMY OF PERFORMING ARTS ADDRESS: PO BOX 631124 LANA'I CITY, HI 96763 CASH CONTRIBUTION: 10,000 CLASS OF ACTIVITY: EDUCATIONAL NAME: LANA'I COMMUNITY ASSOCIATION ADDRESS: PO BOX 630735 LANA'I CITY, HI 96763 CASH CONTRIBUTION: 10,000 CLASS OF ACTIVITY: EDUCATIONAL NAME: LANA'I HIGH AND ELEMENTARY SCHOOL ADDRESS: PO BOX 630633 LANA'I CITY, HI 96763 CASH CONTRIBUTION: 35,805 CLASS OF ACTIVITY: HEALTHCARE NAME: MAUI HEALTH FOUNDATION ADDRESS: 221 MAHALANI STREET WAILUKU, HI 96793 CASH CONTRIBUTION: 18,765 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES TELEPHONE 167 SUPPLIES 48 FEES 147 QUICKBOOKS ONLINE FEE 538 POST OFFICE BOX 55 BOOKS 124 WEB FEES 427 INSURANCE 930 TOTAL 2,436 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 9,621 9,621 CAPITAL ONE 71 50 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MANELE-KOELE CHARITABLE FUND IS AN ORGANIZATION OF FULL AND PART-TIME RESIDENTS WHO LOVE LANA'I AND THEREFORE WANT TO INCREASE CHARITABLE GIVING AND HELP FUND WORTHY COMMUNITY ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REESTABLISH A PERCEPTION OF MANELE AND KOELE RESIDENTS AS NEIGHBORS WHO CARE ABOUT THE LARGER LANA'I COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SALLY CLEMENS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2155102801 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MANELE KOELE CHARITABLE FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MANE |
| ReturnHeader/Filer/EIN | 0 | 473927041 |
| ReturnHeader/Filer/PhoneNum | 0 | 2155102801 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 630419 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LANAI CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96763 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273889165 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BARBARA J QUERRY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 411 HUKU LII PL STE 202 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KIHEI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96753 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8088568137 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BARBARA J QUERRY CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-06-18T18:58:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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