Civic Intelligence

Ka Ipu Makani Cultural Heritage Center

EIN 47-4947135 • 501(c)3 • Kaunakakai, HI

Profile

To foster an awareness of cultural and natural resource management and heritage preservation in Hawaii, by encouraging community stewardship, practice, preservation, and restoration of cultural and historical sites, landscapes, and materials while promoting cultural and natural richness, diversity, arts, languages, sciences, history, and traditions of Molokai.

Po Box 1077Kaunakakai, HI 96748
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

Source year 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$80,439

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 38.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

91st percentile

103%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $230,394 (-100%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$0

Down $41,558 (-100%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin81st percentile

Revenue

Up

$209,819

Up $106,602 (+103%) from 2022

Expenses

Up

$148,711

Up $50,017 (+51%) from 2022

Net Income

Up

$61,108

Up $56,585 (+1251%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$300K$200K$100K$0Assets 2022: $230,394Liabilities 2022: $0Net Assets 2022: $41,5582022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth91st percentile

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

$300K$200K$100K$0Revenue 2022: $103,217Expenses 2022: $98,694Net Income 2022: $4,5232022Revenue 2023: $209,819Expenses 2023: $148,711Net Income 2023: $61,1082023

Highlighted filing

2023

Revenue$209,819
Expenses$148,711
Net Income$61,108
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$209,819
Expenses
$148,711
Net income
$61,108
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.10$1.49$0.61
2022Detailed filing. Detailed filing data is available for this year.$2.30$0.00$0.42$1.03$0.99$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 9, 2024
Return Version
2022v5.0
Gross Receipts
$209,819
Mission and Program Overview

Mission

Education

To foster an awareness of cultural and natural resource management and heritage preservation in Hawaii, by encouraging community stewardship, practice, preservation, and restoration of cultural and historical sites, landscapes, and materials while promoting cultural and natural richness, diversity, arts, languages, sciences, history, and traditions of Molokai.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Other Assets Total$0$0→ $0
Total Assets$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$184,428▲ $184,428
Net Assets Without Donor Restrictions$0$20,542▲ $20,542
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cheney-Ann LimaExecutive DirectorPT$51,102$29,337$80,439

Board Members and Trustees

NameTitle
Awapuhi Napoleon-ObrienBoard President
Josh PastranaVice-President
Shannon LimaMember at large
Rachel AbshireTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$199,100
Program Service Revenue
$5,000
Investment Income
$0
Other Revenue
$5,719
All Other Contributions
$77,992
Change in Net Assets
$61,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$85,168
Other Expenses$63,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$51,102--$51,102
Fees for Services Other$37,936--$37,936
Payroll Taxes$29,306--$29,306
All Other Expenses$17,956--$17,956
Comp Disqual Persons$4,760--$4,760
Travel$3,392--$3,392
Occupancy$2,550--$2,550
Office Expenses$1,192--$1,192
Advertising$268--$268
Information Technology$249--$249
Total Functional Expenses$148,711$0$0$148,711
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kaile LugaFormer Board MemberContractNo$15,521

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

“Our organization does not have a formalized review process for Form 990. The form is prepared by the Executive Director. After preparation, the Form 990 is reviewed and filed without additional formal internal or Board review steps. We acknowledge that implementing a structured review process could enhance accuracy and ensure compliance. We are considering developing and implementing a more formal review process in the future to improve our practices.”

Part VI, Line 19

“Our organization's governing documents, including the Articles of Incorporation and Bylaws, as well as our conflict of interest policy and financial statements, are available to the public upon request. Interested individuals can obtain copies of these documents by contacting us at [email protected]. We are committed to transparency and ensure that these documents are accessible to stakeholders and the public to support accountability and informed engagement with our organization.”

Part VI, Line 1A

“In our governing body, all members have equal voting rights with no material differences in their voting power. Each voting member has an equal say in decisions and votes, ensuring that all perspectives are considered.”

Part VI, Line 2

“Executive Director is the sister of a Member at Large”

Filing and Contact Details

Filer

Filer Name
Ka Ipu Makani Cultural Heritage Center
EIN
47-4947135
Phone
8086580511
Address
Po Box 1077, Kaunakakai, HI 96748

Signing Officer

Name
Cheney-Ann Lima
Title
Executive Director
Phone
8086580511
Signed
2024-09-09

Organization Details

Principal Officer
Cheney-Ann Lima
Formed
2016
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
2
Supplemental Narrative

Financial Statement Notes

Part III, Line 4

“Our organization maintains a significant collection of historical materials, including physical documents, photographs, and a growing array of digital assets such as scanned historical documents, photographs, reports, manuscripts, moving images, and audio cassettes. This collection is central to our educational programs, providing valuable resources for developing exhibitions and research projects that enhance understanding of Molokais history and culture. By preserving these materials in both physical and digital formats, we ensure the protection and accessibility of our cultural heritage for future generations. The digital assets expand public access to our collection, supporting community engagement and enabling global audiences to benefit from our educational and preservation efforts. Additionally, our collection facilitates scholarly research and contributes to the broader academic discourse on Hawaiian history.”

Raw XML Appendix380 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/GovernmentGrantsAmt0121108
IRS990/GrantAmt068037
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IRS990/ProgSrvcAccomActy2Grp/Desc0The goal of Ka Ipu Makanis Restoration and Stewardship program focus area is to reconnect Molokai ohana (families) with their wahi kpuna (ancestral heritage sites and landscapes), and support their inherent kuleana (responsibility) to care for these places. During this period, over 16,000 square feet of invasive vegetation were cleared at Kaupapaloi o Kaamola, and over 6 new loi were opened. Additionally, over 2,000 slips of huli were planted and more than 600lbs of kalo was distributed throughout the Molokai community.
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IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0199101
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0103217
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt0302318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0199601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0103217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0302818
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt00
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/RevenuesIncludedAmt00
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedLoanOrExchProgInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/HeldWorksArtGrp/AssetsIncludedAmt00
IRS990ScheduleD/HeldWorksArtGrp/RevenuesIncludedAmt00
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Our organization maintains a significant collection of historical materials, including physical documents, photographs, and a growing array of digital assets such as scanned historical documents, photographs, reports, manuscripts, moving images, and audio cassettes. This collection is central to our educational programs, providing valuable resources for developing exhibitions and research projects that enhance understanding of Molokais history and culture. By preserving these materials in both physical and digital formats, we ensure the protection and accessibility of our cultural heritage for future generations. The digital assets expand public access to our collection, supporting community engagement and enabling global audiences to benefit from our educational and preservation efforts. Additionally, our collection facilitates scholarly research and contributes to the broader academic discourse on Hawaiian history.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Kaile Luga
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Former Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt015521
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Contract
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our organization does not have a formalized review process for Form 990. The form is prepared by the Executive Director. After preparation, the Form 990 is reviewed and filed without additional formal internal or Board review steps. We acknowledge that implementing a structured review process could enhance accuracy and ensure compliance. We are considering developing and implementing a more formal review process in the future to improve our practices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our organization's governing documents, including the Articles of Incorporation and Bylaws, as well as our conflict of interest policy and financial statements, are available to the public upon request. Interested individuals can obtain copies of these documents by contacting us at [email protected]. We are committed to transparency and ensure that these documents are accessible to stakeholders and the public to support accountability and informed engagement with our organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In our governing body, all members have equal voting rights with no material differences in their voting power. Each voting member has an equal say in decisions and votes, ensuring that all perspectives are considered.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive Director is the sister of a Member at Large
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 2
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt00
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0199100
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148711
IRS990/TotalFunctionalExpensesGrp/TotalAmt0148711
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05000
IRS990/TotalProgramServiceExpensesAmt0139326
IRS990/TotalProgramServiceRevenueAmt05000
IRS990/TotalReportableCompFromOrgAmt051102
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010719
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0209819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt029337
IRS990/TravelGrp/ProgramServicesAmt03392
IRS990/TravelGrp/TotalAmt03392
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Po Box 1077
IRS990/USAddress/CityNm0Kaunakakai
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096748
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReasonableCauseExplanation/ExplanationTxt0Due to unexpected staffing changes and unforseen operational challenges, we were unable to file the return by the original due date. Once the issue was identified, we took immediate steps to address the situation by hiring additional support.
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Cheney-Ann Lima
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08086580511
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KA IPU MAKANI CULTURAL HERITAGE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0KAIP
ReturnHeader/Filer/EIN0474947135
ReturnHeader/Filer/PhoneNum08086580511
ReturnHeader/Filer/USAddress/AddressLine1Txt0Po Box 1077
ReturnHeader/Filer/USAddress/CityNm0Kaunakakai
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096748
ReturnHeader/ReturnTs02024-09-09T11:46:06Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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