Civic Intelligence

Kulaniakea

990 • Fiscal year 2020 • EIN 47-5041677

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

Organization ProfileWWW.KULANIAKEA.ORG
PO Box 4732Kaneohe, HI 96744

(808) 247-3300

Siviq Scores

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

Liabilities / Assets

90th percentile

0.74x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.60x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

29th percentile

-4.9%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$97,462

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 14.8% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

94th percentile

163%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

44th percentile

-4.7%

Faster revenue growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$536,024

Up $331,871 (+163%) from 2019

Net Assets

Down

$141,889

Down $32,371 (-19%) from 2019

Liabilities

Up

$394,135

Up $364,242 (+1218%) from 2019

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin29th percentile

Revenue

Down

$658,314

Down $32,334 (-4.7%) from 2019

Expenses

Up

$690,685

Up $87,631 (+15%) from 2019

Net Income

Down

-$32,371

Down $119,965 (-137%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$1.5M$1.0M$500K$0Assets 2019: $204,153Liabilities 2019: $29,893Net Assets 2019: $174,2602019Assets 2020: $536,024Liabilities 2020: $394,135Net Assets 2020: $141,8892020Assets 2021: $641,385Liabilities 2021: $402,828Net Assets 2021: $238,5572021Assets 2022: $778,500Liabilities 2022: $134,504Net Assets 2022: $643,9962022Assets 2024: $1,481,105Liabilities 2024: $163,562Net Assets 2024: $1,317,5432024

Highlighted filing

2020

Assets$536,024
Liabilities$394,135
Net Assets$141,889
Open 2020 Filing

Operations Trend

Revenue Growth44th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $690,648Expenses 2019: $603,054Net Income 2019: $87,5942019Revenue 2020: $658,314Expenses 2020: $690,685Net Income 2020: -$32,3712020Revenue 2021: $926,747Expenses 2021: $848,691Net Income 2021: $78,0562021Revenue 2022: $1,324,276Expenses 2022: $1,060,890Net Income 2022: $263,3862022Revenue 2024: $1,877,900Expenses 2024: $1,489,736Net Income 2024: $388,1642024

Highlighted filing

2020

Revenue$658,314
Expenses$690,685
Net Income-$32,371
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.0
Gross Receipts
$658,317
Mission and Program Overview

Mission

Advancing indigenous education by providing multi-generational dual- language (hawaiian and english) culture-based education programs.

Advancing indigenous education by providing multi-generaltional dual- language (hawaiian and english) culture-based education programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,763$512,571▲ $377,808
Accounts Receivable$48,577--
Land, Buildings, and Equipment, Net$13,741$16,381▲ $2,640
Savings and Temporary Cash Investments$7,072$7,072→ $0
Total Assets$204,153$536,024▲ $331,871
Liabilities
Deferred Revenue-$370,863-
Accounts Payable and Accrued Expenses$29,893$23,272▼ $6,621
Total Liabilities$29,893$394,135▲ $364,242
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,260$96,322▼ $62,938
Net Assets With Donor Restrictions$15,000$45,567▲ $30,567
Total Net Assets Fund Balance$174,260$141,889▼ $32,371
Total Liabilities and Net Assets / Fund Balance$204,153$536,024▲ $331,871

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,547$5,422$15,969
Other Land Buildings$5,834$530$6,364
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wailani Robins-seaburyExecutive DiFT$82,228$15,234$97,462
Gauhar TyulemissCOOFT$83,077$7,856$90,933

Board Members and Trustees

NameTitle
Keomailani CasePresident
Keala ChingSecretary
Clark Halona FardenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$557,208
Program Service Revenue
$90,094
Investment Income
$0
Other Revenue
$11,012
All Other Contributions
$63,328
Change in Net Assets
$-32,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$658,314
Revenue Not Reported on Form 990
$49,372
Total Revenue per Audited Statements
$707,686
Total Revenue per Form 990
$658,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$486,170
Other Expenses$204,515
Total Fundraising Expense$3,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,189$13,721$2,212$222,122
Current Officers, Directors, Trustees, and Key Employees$106,451$57,192$1,662$165,305
Fees for Services Other$66,688$10,429-$77,117
Other Employee Benefits$49,935$13,469$26$63,430
Payroll Taxes$29,036$6,277-$35,313
Office Expenses$21,478$1,123-$22,601
Occupancy$10,800--$10,800
Information Technology$7,600$849-$8,449
Insurance-$5,941-$5,941
Depreciation Depletion$3,724--$3,724
Other Expenses$3,072$419-$3,491
All Other Expenses$1,156$1,176-$2,332
Travel$1,354$473-$1,827
Conferences and Meetings$897$271-$1,168
Total Functional Expenses$573,089$113,696$3,900$690,685

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$770,624
Expenses per Audited Statements$690,685
Total Expenses per Form 990$690,685
Expenses Not Reported on Form 990$79,939
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$325
Fundraising Direct Expenses$3
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
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“Copy of the tax return is forwarded to the board for review prior to filing with the internal revenue service.”

Form 990, Page 6, Part VI, Line 12C

“In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the ed and coo.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for every position is determined by several factors, including job analysis and evaluation, the essential duties and responsibilities of the job, and salary survey data on pay practices of other nonprofit employers.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for every position is determined by several factors, including job analysis and evaluation, the essential duties and responsibilities of the job, and salary survey data on pay practices of other nonprofit employers.”

Form 990, Page 6, Part VI, Line 18

“Documents made available upon request.”

Form 990, Page 6, Part VI, Line 19

“Documents made avialable upon request.”

Filing and Contact Details

Filer

Filer Name
Kulaniakea
EIN
47-5041677
Phone
8082473300
Address
PO BOX 4732, KANEOHE, HI 96744

Signing Officer

Name
Gauhar Tyulemiss
Title
COO
Phone
8082473300
Signed
2021-11-08

Organization Details

Principal Officer
Wailani Robins-seabury
Formed
2015
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
9
Volunteers
40

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees 66,688 10,429 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management is not aware of uncertain tax positions required to be recognized and disclosed in the financial statements in accordance with generally accepted accounting principles.”

Schedule D, Page 4, Part XI, Line 2D

“Net assets released from restrictions -30,567”

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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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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/DonatedServicesAndUseFcltsAmt079939
IRS990ScheduleD/DonatedServicesUseFcltsAmt079939
IRS990ScheduleD/EquipmentGrp/BookValueAmt010547
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05422
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015969
IRS990ScheduleD/ExpensesNotReportedAmt079939
IRS990ScheduleD/ExpensesSubtotalAmt0690685
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05834
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0530
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06364
IRS990ScheduleD/OtherRevenueAmt0-30567
IRS990ScheduleD/RevenueNotReportedAmt049372
IRS990ScheduleD/RevenueSubtotalAmt0658314
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS NOT AWARE OF UNCERTAIN TAX POSITIONS REQUIRED TO BE RECOGNIZED AND DISCLOSED IN THE FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET ASSETS RELEASED FROM RESTRICTIONS -30,567
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016381
IRS990ScheduleD/TotalExpensesPerForm990Amt0690685
IRS990ScheduleD/TotalRevenuePerForm990Amt0658314
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0707686
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0770624
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF THE TAX RETURN IS FORWARDED TO THE BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE ED AND COO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR EVERY POSITION IS DETERMINED BY SEVERAL FACTORS, INCLUDING JOB ANALYSIS AND EVALUATION, THE ESSENTIAL DUTIES AND RESPONSIBILITIES OF THE JOB, AND SALARY SURVEY DATA ON PAY PRACTICES OF OTHER NONPROFIT EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR EVERY POSITION IS DETERMINED BY SEVERAL FACTORS, INCLUDING JOB ANALYSIS AND EVALUATION, THE ESSENTIAL DUTIES AND RESPONSIBILITIES OF THE JOB, AND SALARY SURVEY DATA ON PAY PRACTICES OF OTHER NONPROFIT EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS MADE AVIALABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER FEES 66,688 10,429 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0204153
IRS990/TotalAssetsEOYAmt0536024
IRS990/TotalAssetsGrp/BOYAmt0204153
IRS990/TotalAssetsGrp/EOYAmt0536024
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0557208
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03900
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0113696
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0573089
IRS990/TotalFunctionalExpensesGrp/TotalAmt0690685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029893
IRS990/TotalLiabilitiesEOYAmt0394135
IRS990/TotalLiabilitiesGrp/BOYAmt029893
IRS990/TotalLiabilitiesGrp/EOYAmt0394135
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0174260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141889
IRS990/TotalOtherCompensationAmt023090
IRS990/TotalProgramServiceExpensesAmt0573089
IRS990/TotalProgramServiceRevenueAmt090094
IRS990/TotalReportableCompFromOrgAmt0165305
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0100784
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0658314
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0204153
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0536024
IRS990/TravelGrp/ManagementAndGeneralAmt0473
IRS990/TravelGrp/ProgramServicesAmt01354
IRS990/TravelGrp/TotalAmt01827
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 4732
IRS990/USAddress/CityNm0KANEOHE
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096744
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.KULANIAKEA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GAUHAR TYULEMISS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COO
ReturnHeader/BusinessOfficerGrp/PhoneNum08082473300
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KULANIAKEA
ReturnHeader/Filer/BusinessNameControlTxt0KULA
ReturnHeader/Filer/EIN0475041677
ReturnHeader/Filer/PhoneNum08082473300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4732
ReturnHeader/Filer/USAddress/CityNm0KANEOHE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096744
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262451631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$536,024
Liabilities
$394,135
Net assets
$141,889
Revenue
$658,314
Expenses
$690,685
Net income
-$32,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.16$1.32$1.88$1.49$0.39
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.13$0.64$1.32$1.06$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.40$0.24$0.93$0.85$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.54$0.39$0.14$0.66$0.69$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.03$0.17$0.69$0.60$0.09