Manele Koele Charitable Fund

990EZ • Fiscal year 2021 • EIN 47-3927041

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 31, 2022

Organization Profile WWW.MANELEKOELE.ORG

PO Box 630419Lanai City, HI 96763

(808) 565-6701

Siviq Scores

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

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

-35%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

-16%

Faster asset growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

-38%

Faster revenue growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet

Liabilities / Assets57th percentile

Assets

Down

$143,435

Down $28,150 (-16%) from 2020

Net Assets

Down

$143,383

Down $28,147 (-16%) from 2020

Liabilities

Down

$52

Down $3 (-5.5%) from 2020

Revenue And Expenses

Liabilities / Revenue57th percentile Net Margin14th percentile

Revenue

Down

$80,471

Down $49,865 (-38%) from 2020

Expenses

$108,618

Up $47,545 (+78%) from 2020

Net Income

Down

-$28,147

Down $97,410 (-141%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2021

Assets$143,435

Liabilities$52

Net Assets$143,383

Open 2021 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2021

Revenue$80,471

Expenses$108,618

Net Income-$28,147

Open 2021 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2021 to Dec 31, 2021
Signed: Oct 31, 2022
Return Version: 2021v4.0
Gross Receipts: $80,471

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.	$104,681	$108,618
REESTABLISH A PERCEPTION OF MANELE AND KOELE RESIDENTS AS NEIGHBORS WHO CARE ABOUT THE LARGER LANA'I COMMUNITY.	-	-

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
DAVID GREEN	Treasurer	PT	$0	-	-
ERNEST VONSIMSON	Director	-	$0	-	-
SALLY CLEMENS	President	PT	$0	-	-
VICTORIA LARSEN	Secretary	-	$0	-	-
STU MARLOWE	Director	-	$0	-	-
CLARE MCDERMOTT	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Manele Koele Charitable Fund
EIN: 47-3927041
Phone: 8085656701
Address: PO BOX 630419, LANAI CITY, HI 96763

Signing Officer

Name: David Green
Title: Treasurer
Phone: 8085656701
Signed: 2022-10-31
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: 5,500 class of activity: educational name: lana'i high and elementary school address: po box 630633 lana'i city, hi 96763 cash contribution: 48,111 class of activity: educational name: lana'i youth center address: po box 630961 lana'i city, hi 96763 cash contribution: 5,165 class of activity: educational name: lanai art center address: 339 7th street lanai city, hi 96763 cash contribution: 7,500 class of activity: educational name: e malama i na keiki o lanai pre address: 755 fraser avenue lanai city, hi 96763 cash contribution: 6,825”

Form 990-ez, Part I, Line 16

“Expenses advertising 313 supplies 156 fees 176 quickbooks online fee 551 post office box 92 web fees 224 total 1,512”

Form 990-ez, Part II, Line 26

“CAPITAL ONE 55 52”

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 Appendix154 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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IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8082505475
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	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	171585
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	143435
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	80471
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-28147
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	2423
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	171585
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	143435
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	104681
IRS990EZ/GrossReceiptsAmt	0	80471
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	171530
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	143383
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	171530
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	143383
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	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/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	STU MARLOWE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	CLARE MCDERMOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	DIRECTOR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	1512
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	2
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	104681
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	108618
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	HI
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	55
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	52
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	108618
IRS990EZ/TotalProgramServiceExpensesAmt	0	108618
IRS990EZ/TotalRevenueAmt	0	80471
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.MANELEKOELE.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	80471
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	130336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	148450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	121775
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	106445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	587477
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.59220
IRS990ScheduleA/PublicSupportPY170Pct	0	0.62660
IRS990ScheduleA/PublicSupportTotal170Amt	0	347887
IRS990ScheduleA/SubstantialContributorsTotAmt	0	239590
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	80471
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	130336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	148450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	121775
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	106445
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	587477
IRS990ScheduleA/TotalSupportAmt	0	587477
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: 5,500 CLASS OF ACTIVITY: EDUCATIONAL NAME: LANA'I HIGH AND ELEMENTARY SCHOOL ADDRESS: PO BOX 630633 LANA'I CITY, HI 96763 CASH CONTRIBUTION: 48,111 CLASS OF ACTIVITY: EDUCATIONAL NAME: LANA'I YOUTH CENTER ADDRESS: PO BOX 630961 LANA'I CITY, HI 96763 CASH CONTRIBUTION: 5,165 CLASS OF ACTIVITY: EDUCATIONAL NAME: LANAI ART CENTER ADDRESS: 339 7TH STREET LANAI CITY, HI 96763 CASH CONTRIBUTION: 7,500 CLASS OF ACTIVITY: EDUCATIONAL NAME: E MALAMA I NA KEIKI O LANAI PRE ADDRESS: 755 FRASER AVENUE LANAI CITY, HI 96763 CASH CONTRIBUTION: 6,825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	EXPENSES ADVERTISING 313 SUPPLIES 156 FEES 176 QUICKBOOKS ONLINE FEE 551 POST OFFICE BOX 92 WEB FEES 224 TOTAL 1,512
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	CAPITAL ONE 55 52
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	2022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	DAVID GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8085656701
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2022-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	MANELE KOELE CHARITABLE FUND
ReturnHeader/Filer/BusinessNameControlTxt	0	MANE
ReturnHeader/Filer/EIN	0	473927041
ReturnHeader/Filer/PhoneNum	0	8085656701
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/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	2022-11-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	BARBARA J QUERRY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2022-11-14T14:23:52-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	GREEN
ReturnHeader/TaxPeriodBeginDt	0	2021-01-01
ReturnHeader/TaxPeriodEndDt	0	2021-12-31
ReturnHeader/TaxYr	0	2021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing

Assets: $143,435
Liabilities: $52
Net assets: $143,383
Revenue: $80,471
Expenses: $108,618
Net income: -$28,147

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.33	$0.10	$1.23	$0.58	$0.80	$0.22
2023Detailed filing. Detailed filing data is available for this year.	$1.55	$0.00	$1.55	$1.03	$1.29	$0.25
2022Detailed filing. Detailed filing data is available for this year.	$1.90	$0.10	$1.80	$1.16	$0.79	$0.37
2021Detailed filing. Detailed filing data is available for this year.	$1.43	$0.00	$1.43	$0.80	$1.09	$0.28
2020Detailed filing. Detailed filing data is available for this year.	$1.72	$0.00	$1.72	$1.30	$0.61	$0.69
2019Detailed filing. Detailed filing data is available for this year.	$1.02	$0.00	$1.02	$1.48	$1.25	$0.24
2018Detailed filing. Detailed filing data is available for this year.	$0.79	$0.00	$0.79	$1.22	$0.99	$0.23
2017Detailed filing. Detailed filing data is available for this year.	$0.58	$0.02	$0.56	$1.06	$1.16	$0.10
2016Detailed filing. Detailed filing data is available for this year.	$0.66	$0.00	$0.65	$1.35	$0.98	$0.37