Civic Intelligence

Kulaniakea

990 • Fiscal year 2023 • EIN 47-5041677

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 12, 2024

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

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$100,666

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

83rd percentile

31%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$1,021,832

Up $243,332 (+31%) from 2022

Net Assets

Up

$929,379

Up $285,383 (+44%) from 2022

Liabilities

Down

$92,453

Down $42,051 (-31%) from 2022

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin71st percentile

Revenue

Up

$1,465,319

Up $141,043 (+11%) from 2022

Expenses

Up

$1,218,606

Up $157,716 (+15%) from 2022

Net Income

Down

$246,713

Down $16,673 (-6.3%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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 2023: $1,021,832Liabilities 2023: $92,453Net Assets 2023: $929,3792023Assets 2024: $1,481,105Liabilities 2024: $163,562Net Assets 2024: $1,317,5432024

Highlighted filing

2023

Assets$1,021,832
Liabilities$92,453
Net Assets$929,379
Open 2023 Filing

Operations Trend

Revenue Growth56th 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 2023: $1,465,319Expenses 2023: $1,218,606Net Income 2023: $246,7132023Revenue 2024: $1,877,900Expenses 2024: $1,489,736Net Income 2024: $388,1642024

Highlighted filing

2023

Revenue$1,465,319
Expenses$1,218,606
Net Income$246,713
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 12, 2024
Return Version
2023v5.0
Gross Receipts
$1,505,964
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$462,721$501,342▲ $38,621
Pledges and Grants Receivable$336,349$435,310▲ $98,961
Land, Buildings, and Equipment, Net$35,128$30,057▼ $5,071
Accounts Receivable$11,746$9,146▼ $2,600
Savings and Temporary Cash Investments$7,574$8,575▲ $1,001
Prepaid Expenses and Deferred Charges-$5,229-
Total Assets$894,000$1,021,832▲ $127,832
Other Assets Total$40,482$32,173▼ $8,309
Liabilities
Accounts Payable and Accrued Expenses$45,137$51,744▲ $6,607
Other Liabilities$36,433$32,349▼ $4,084
Deferred Revenue$129,764$8,360▼ $121,404
Total Liabilities$211,334$92,453▼ $118,881
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$682,666$878,585▲ $195,919
Net Assets With Donor Restrictions-$50,794-
Total Net Assets Fund Balance$682,666$929,379▲ $246,713
Total Liabilities and Net Assets / Fund Balance$894,000$1,021,832▲ $127,832

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,986$20,314$28,300
Buildings$22,071$5,968$28,039
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dale Wailani Robins-seaburyCEO/exec DirectorFT$84,145$16,521$100,666
Keri PerryCFOFT$68,077$1,400$69,477

Board Members and Trustees

NameTitle
Michael Keala ChingPresident
Wendell Kekailoa PerrySecretary
Clark H FardenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,212,544
Program Service Revenue
$226,280
Investment Income
$1
Other Revenue
$26,494
All Other Contributions
$13,276
Change in Net Assets
$246,713

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,460,319
Revenue Not Reported on Financial Statements
$5,000
Revenue Not Reported on Form 990
$100,000
Other Revenue Adjustments
$5,000
Total Revenue per Audited Statements
$1,560,319
Total Revenue per Form 990
$1,465,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$901,611
Other Expenses$316,995
Total Fundraising Expense$18,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$538,761$12,766-$551,527
Current Officers, Directors, Trustees, and Key Employees$133,344$18,878-$152,222
Other Employee Benefits$83,831$23,453-$107,284
Payroll Taxes$73,792$3,475-$77,267
Fees for Services Other$61,604$4,629-$66,233
Fees for Services Accounting-$57,126-$57,126
Occupancy$31,110$7,608-$38,718
Other Expenses$24,282$11,665$2,259$38,206
Travel$6,516$8,111$10,800$25,427
Office Expenses$15,909$373-$16,282
Pension Plan Contributions$13,311--$13,311
Depreciation Depletion$11,036--$11,036
Insurance$5,114--$5,114
Information Technology$4,110--$4,110
Advertising$651$111-$762
Total Functional Expenses$1,046,187$153,438$18,981$1,218,606

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,318,606
Expenses per Audited Statements$1,218,606
Total Expenses per Form 990$1,218,606
Expenses Not Reported on Form 990$100,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,397
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$32,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 executive director.”

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
Dale Wailani Robins-seabury
Title
CEO/exec Director
Phone
8082473300
Signed
2024-09-12

Organization Details

Principal Officer
Dale Wailani Robins-seabury
Formed
2015
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
17
Volunteers
54

Preparer

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

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 4B

“Contributions with donor restrictions 5,000”

Raw XML AppendixShowing 400 of 414 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt045137
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt051744
IRS990/AccountsReceivableGrp/BOYAmt011746
IRS990/AccountsReceivableGrp/EOYAmt09146
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ADVANCING INDIGENOUS EDUCATION BY PROVIDING MULTI-GENERALTIONAL DUAL- LANGUAGE (HAWAIIAN AND ENGLISH) CULTURE-BASED EDUCATION PROGRAMS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0111
IRS990/AdvertisingGrp/ProgramServicesAmt0651
IRS990/AdvertisingGrp/TotalAmt0762
IRS990/AllOtherContributionsAmt013276
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0DALE WAILANI ROBINS-SEABURY
IRS990/BooksInCareOfDetail/PhoneNum08082473300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4732
IRS990/BooksInCareOfDetail/USAddress/CityNm0KANEOHE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096744
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0462721
IRS990/CashNonInterestBearingGrp/EOYAmt0501342
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt018878
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0133344
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0152222
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt040645
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01212544
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt0316995
IRS990/CYOtherRevenueAmt026494
IRS990/CYProgramServiceRevenueAmt0226280
IRS990/CYRevenuesLessExpensesAmt0246713
IRS990/CYSalariesCompEmpBnftPaidAmt0901611
IRS990/CYTotalExpensesAmt01218606
IRS990/CYTotalFundraisingExpenseAmt018981
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01465319
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0129764
IRS990/DeferredRevenueGrp/EOYAmt08360
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt011036
IRS990/DepreciationDepletionGrp/TotalAmt011036
IRS990/Desc0KULANIAKEA SERVES NATIVE HAWAIIANS THROUGH MULTIGENERATIONAL, EDUCATIONAL OPPORTUNITIES. KULANIAKEA PROVIDES FULL-TIME PRESCHOOL SERVICES FOR CHILDREN, AGES 18 MONTHS THROUGH SIX. THE PRESCHOOL STARTS IN AUGUST AND ENDS IN MAY. ON FEBRUARY 28, 2018, KULANIAKEA RECEIVED ACCREDITATION FOR ITS PRESCHOOL PROGRAM FROM THE NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION. THIS ACCREDITATION IS EFFECTIVE THROUGH AUGUST 2025.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt050794
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01046187
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt057126
IRS990/FeesForServicesAccountingGrp/TotalAmt057126
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04629
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt061604
IRS990/FeesForServicesOtherGrp/TotalAmt066233
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt316521
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt41400
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL KEALA CHING
IRS990/Form990PartVIISectionAGrp/PersonNm1WENDELL KEKAILOA PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm2CLARK H FARDEN
IRS990/Form990PartVIISectionAGrp/PersonNm3DALE WAILANI ROBINS-SEABURY
IRS990/Form990PartVIISectionAGrp/PersonNm4KERI PERRY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt384145
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt468077
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CEO/EXEC DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CFO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt011397
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt01199268
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01505964
IRS990/GrossSalesOfInventoryAmt055742
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt04110
IRS990/InformationTechnologyGrp/TotalAmt04110
IRS990/InsuranceGrp/ProgramServicesAmt05114
IRS990/InsuranceGrp/TotalAmt05114
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt026282
IRS990/LandBldgEquipBasisNetGrp/BOYAmt035128
IRS990/LandBldgEquipBasisNetGrp/EOYAmt030057
IRS990/LandBldgEquipCostOrOtherBssAmt056339
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ADVANCING INDIGENOUS EDUCATION BY PROVIDING MULTI-GENERATIONAL DUAL- LANGUAGE (HAWAIIAN AND ENGLISH) CULTURE-BASED EDUCATION PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0682666
IRS990/NetAssetsOrFundBalancesEOYAmt0929379
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011397
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt015097
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt015097
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0682666
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0878585
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07608
IRS990/OccupancyGrp/ProgramServicesAmt031110
IRS990/OccupancyGrp/TotalAmt038718
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0373
IRS990/OfficeExpensesGrp/ProgramServicesAmt015909
IRS990/OfficeExpensesGrp/TotalAmt016282
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt040482
IRS990/OtherAssetsTotalGrp/EOYAmt032173
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023453
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt083831
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0107284
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt05922
IRS990/OtherExpensesGrp/FundraisingAmt12259
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05243
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111665
IRS990/OtherExpensesGrp/ProgramServicesAmt042816
IRS990/OtherExpensesGrp/ProgramServicesAmt124282
IRS990/OtherExpensesGrp/TotalAmt053981
IRS990/OtherExpensesGrp/TotalAmt138206
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt036433
IRS990/OtherLiabilitiesGrp/EOYAmt032349
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012766
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0538761
IRS990/OtherSalariesAndWagesGrp/TotalAmt0551527
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03475
IRS990/PayrollTaxesGrp/ProgramServicesAmt073792
IRS990/PayrollTaxesGrp/TotalAmt077267
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013311
IRS990/PensionPlanContributionsGrp/TotalAmt013311
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0336349
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0435310
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05229
IRS990/PrincipalOfficerNm0DALE WAILANI ROBINS-SEABURY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0225980
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0225980
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1300
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01163923
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0295000
IRS990/PYOtherRevenueAmt024374
IRS990/PYProgramServiceRevenueAmt0182875
IRS990/PYRevenuesLessExpensesAmt0317311
IRS990/PYSalariesCompEmpBnftPaidAmt0758862
IRS990/PYTotalExpensesAmt01053862
IRS990/PYTotalRevenueAmt01371173
IRS990/ReconcilationRevenueExpnssAmt0246713
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0226280
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07574
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01262302
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01163923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0765380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0557208
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0530626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04279439
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0912856
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99500
IRS990ScheduleA/PublicSupportTotal170Amt04279439
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01262302
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01163923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0765380
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0557208
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0530626
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04279439
IRS990ScheduleA/TotalSupportAmt04279439
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/BuildingsGrp/BookValueAmt022071
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05968
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028039
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0100000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0100000
IRS990ScheduleD/EquipmentGrp/BookValueAmt07986
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020314
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028300
IRS990ScheduleD/ExpensesNotReportedAmt0100000
IRS990ScheduleD/ExpensesSubtotalAmt01218606
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt05000
IRS990ScheduleD/RevenueNotReportedAmt0100000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05000
IRS990ScheduleD/RevenueSubtotalAmt01460319
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/ExplanationTxt1CONTRIBUTIONS WITH DONOR RESTRICTIONS 5,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030057
IRS990ScheduleD/TotalExpensesPerForm990Amt01218606
IRS990ScheduleD/TotalLiabilityAmt032349
IRS990ScheduleD/TotalRevenuePerForm990Amt01465319
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01560319
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01318606
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 EXECUTIVE DIRECTOR.
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/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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0894000
IRS990/TotalAssetsEOYAmt01021832
IRS990/TotalAssetsGrp/BOYAmt0894000
IRS990/TotalAssetsGrp/EOYAmt01021832
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01212544
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018981
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0153438
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01046187
IRS990/TotalFunctionalExpensesGrp/TotalAmt01218606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0211334
IRS990/TotalLiabilitiesEOYAmt092453
IRS990/TotalLiabilitiesGrp/BOYAmt0211334
IRS990/TotalLiabilitiesGrp/EOYAmt092453
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0682666
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0929379
IRS990/TotalOtherCompensationAmt017921
IRS990/TotalProgramServiceExpensesAmt01046187
IRS990/TotalProgramServiceRevenueAmt0226280
IRS990/TotalReportableCompFromOrgAmt0152222
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0241378
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01465319
IRS990/TotalVolunteersCnt054
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0894000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01021832
IRS990/TravelGrp/FundraisingAmt010800
IRS990/TravelGrp/ManagementAndGeneralAmt08111
IRS990/TravelGrp/ProgramServicesAmt06516
IRS990/TravelGrp/TotalAmt025427
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE WAILANI ROBINS-SEABURY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/EXEC DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082473300
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-12
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/IRSResponsiblePrtyInfoCurrInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,021,832
Liabilities
$92,453
Net assets
$929,379
Revenue
$1,465,319
Expenses
$1,218,606
Net income
$246,713
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
2023Detailed filing. Detailed filing data is available for this year.$1.02$0.09$0.93$1.47$1.22$0.25
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
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