Civic Intelligence

Kulaniakea

990 • Fiscal year 2021 • EIN 47-5041677

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 08, 2022

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

89th percentile

0.63x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

0.43x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

43rd percentile

8.4%

Higher net margin than 43% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

86th percentile

$93,806

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

65th percentile

20%

Faster asset growth than 65% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

70th percentile

41%

Faster revenue growth than 70% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$641,385

Up $105,361 (+20%) from 2020

Net Assets

Up

$238,557

Up $96,668 (+68%) from 2020

Liabilities

Up

$402,828

Up $8,693 (+2.2%) from 2020

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin43rd percentile

Revenue

Up

$926,747

Up $268,433 (+41%) from 2020

Expenses

Up

$848,691

Up $158,006 (+23%) from 2020

Net Income

Up

$78,056

Up $110,427 (+341%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2021

Assets$641,385
Liabilities$402,828
Net Assets$238,557
Open 2021 Filing

Operations Trend

Revenue Growth70th 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

2021

Revenue$926,747
Expenses$848,691
Net Income$78,056
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 8, 2022
Return Version
2021v4.0
Gross Receipts
$927,874
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$512,571$610,958▲ $98,387
Land, Buildings, and Equipment, Net$16,381$11,914▼ $4,467
Accounts Receivable-$10,939-
Savings and Temporary Cash Investments$7,072$7,574▲ $502
Total Assets$536,024$641,385▲ $105,361
Liabilities
Deferred Revenue$370,863$370,863→ $0
Accounts Payable and Accrued Expenses$23,272$31,965▲ $8,693
Total Liabilities$394,135$402,828▲ $8,693
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$96,322$192,990▲ $96,668
Net Assets With Donor Restrictions$45,567$45,567→ $0
Total Net Assets Fund Balance$141,889$238,557▲ $96,668
Total Liabilities and Net Assets / Fund Balance$536,024$641,385▲ $105,361

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,914$10,419$22,333
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wailani Robins-seaburyExecutive DiFT$80,000$13,806$93,806
Gauhar TyulemissCOOFT$80,000$8,097$88,097

Board Members and Trustees

NameTitle
Keomailani CasePresident
Keala ChingSecretary
Clark Halona FardenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$765,380
Program Service Revenue
$112,735
Investment Income
$1
Other Revenue
$48,631
All Other Contributions
$118,750
Change in Net Assets
$78,056

Audited Revenue Reconciliation

Revenue per Audited Statements
$926,747
Total Revenue per Audited Statements
$926,747
Total Revenue per Form 990
$926,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$577,230
Other Expenses$271,461
Total Fundraising Expense$1,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$305,391--$305,391
Current Officers, Directors, Trustees, and Key Employees$90,178$68,222$1,600$160,000
Office Expenses$98,706$2,458-$101,164
Other Employee Benefits$58,964$10,170$238$69,372
Fees for Services Other$58,484$2,107-$60,591
Payroll Taxes$36,096$6,225$146$42,467
Occupancy$15,548--$15,548
Other Expenses$10,158$3,448$1$13,607
Information Technology$5,564--$5,564
Depreciation Depletion$4,467--$4,467
Insurance-$2,219-$2,219
Conferences and Meetings$1,143--$1,143
Total Functional Expenses$750,278$96,428$1,985$848,691

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$848,691
Total Expenses per Audited Statements$848,691
Total Expenses per Form 990$848,691
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,716
Fundraising Direct Expenses$1,127
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
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
Wailani Robins-seabury
Title
Executive Director
Phone
8082473300
Signed
2022-11-08

Organization Details

Principal Officer
Wailani Robins-seabury
Formed
2015
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
11
Volunteers
41

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 XI, Line 9

“Unreconciled difference 18,612”

Raw XML Appendix390 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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IRS990ScheduleD/ExpensesSubtotalAmt0848691
IRS990ScheduleD/RevenueSubtotalAmt0926747
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011914
IRS990ScheduleD/TotalExpensesPerForm990Amt0848691
IRS990ScheduleD/TotalRevenuePerForm990Amt0926747
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0926747
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0848691
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/ExplanationTxt6UNRECONCILED DIFFERENCE 18,612
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 XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0536024
IRS990/TotalAssetsEOYAmt0641385
IRS990/TotalAssetsGrp/BOYAmt0536024
IRS990/TotalAssetsGrp/EOYAmt0641385
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0765380
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01985
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096428
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0750278
IRS990/TotalFunctionalExpensesGrp/TotalAmt0848691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0394135
IRS990/TotalLiabilitiesEOYAmt0402828
IRS990/TotalLiabilitiesGrp/BOYAmt0394135
IRS990/TotalLiabilitiesGrp/EOYAmt0402828
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0141889
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0238557
IRS990/TotalOtherCompensationAmt021903
IRS990/TotalProgramServiceExpensesAmt0750278
IRS990/TotalProgramServiceRevenueAmt0112735
IRS990/TotalReportableCompFromOrgAmt0160000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0153778
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0926747
IRS990/TotalVolunteersCnt041
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0536024
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0641385
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/PersonNm0WAILANI ROBINS-SEABURY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082473300
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-08
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
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02022-11-14T11:43:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WAILANI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROBINS-SEABURY
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$641,385
Liabilities
$402,828
Net assets
$238,557
Revenue
$926,747
Expenses
$848,691
Net income
$78,056
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
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.40$0.24$0.93$0.85$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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