Civic Intelligence

Iwikua

990 • Fiscal year 2023 • EIN 47-5593452

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization ProfileWWW.IWIKUA.ORG
PO Box 851Waimea, HI 96796

(808) 652-2127

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

85th percentile

37%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

95th percentile

129%

Faster asset growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

50%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Flat

$580,341

Flat from 2023

Net Assets

Flat

$580,341

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin85th percentile

Revenue

Flat

$891,305

Flat from 2023

Expenses

Flat

$564,040

Flat from 2023

Net Income

Flat

$327,265

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$600K$400K$200K$0Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2019: $28,163Liabilities 2019: $3,384Net Assets 2019: $24,7792019Assets 2020: $37,600Liabilities 2020: $1,500Net Assets 2020: $36,1002020Assets 2021: $79,936Liabilities 2021: $0Net Assets 2021: $79,9362021Assets 2022: $253,076Liabilities 2022: $0Net Assets 2022: $253,0762022Assets 2023: $580,341Liabilities 2023: $0Net Assets 2023: $580,3412023Assets 2023: $580,341Liabilities 2023: $0Net Assets 2023: $580,3412023Assets 2024: $504,113Liabilities 2024: $2,994Net Assets 2024: $501,1192024

Highlighted filing

2023

Assets$580,341
Liabilities$0
Net Assets$580,341
Open 2023 Filing

Operations Trend

Revenue Growth81st percentile

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

$1.0M$500K$0-$500KRevenue 2016: $2,000Expenses 2016: $0Net Income 2016: $2,0002016Revenue 2019: $81,773Expenses 2019: $55,129Net Income 2019: $26,6442019Revenue 2020: $84,388Expenses 2020: $73,067Net Income 2020: $11,3212020Revenue 2021: $233,209Expenses 2021: $174,112Net Income 2021: $59,0972021Revenue 2022: $594,832Expenses 2022: $410,192Net Income 2022: $184,6402022Revenue 2023: $891,305Expenses 2023: $564,040Net Income 2023: $327,2652023Revenue 2023: $891,305Expenses 2023: $564,040Net Income 2023: $327,2652023Revenue 2024: $567,417Expenses 2024: $642,807Net Income 2024: -$75,3902024

Highlighted filing

2023

Revenue$891,305
Expenses$564,040
Net Income$327,265
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$891,305
Mission and Program Overview

Mission

Iwikua serves as an educational and cultural resource for sustainable food production, wellness, and community enhancement to benefit west kauai and help raise future generations to be culturally-centered life-long learners who fulfill active roles in the community such as farmers, educators, and leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$230,961$571,222▲ $340,261
Cash and Non-Interest-Bearing Accounts$22,115$9,119▼ $12,996
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--
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
Total Assets$253,076$580,341▲ $327,265
Other Assets Total$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
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 Without Donor Restrictions$253,076$552,841▲ $299,765
Net Assets With Donor Restrictions$0$27,500▲ $27,500
Total Net Assets Fund Balance$253,076$580,341▲ $327,265
Total Liabilities and Net Assets / Fund Balance$253,076$580,341▲ $327,265
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Makana ReillyPresident
Fred Flores JrVice President
Hanford McCloudDirector
Holly KaiakapuDirector
Steven DavisDirector
Joshua MoriExecutive Director
Julia MatsesheSecretary
Megan TalleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$781,348
Program Service Revenue
$109,652
Investment Income
$305
Other Revenue
$0
All Other Contributions
$744,707
Change in Net Assets
$327,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,729
Salaries, Compensation, and Employee Benefits$280,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,886$130,000$0$223,886
Occupancy$85,965$4,521$0$90,486
Other Employee Benefits$13,817$18,079$0$31,896
Travel$27,086$3,790$0$30,876
Payroll Taxes$10,653$13,876$0$24,529
Fees for Services Other$14,933$7,396$0$22,329
Other Expenses$17,191$0$0$17,191
Fees for Services Management$0$9,365$0$9,365
Conferences and Meetings$2,423$4,239$0$6,662
Office Expenses$4,454$373$0$4,827
Advertising$3,447$402$0$3,849
Insurance$2,589$0$0$2,589
Fees for Services Accounting$2,253$80$0$2,333
Information Technology$767$855$0$1,622
Payments to Affiliates$135$343$0$478
Total Functional Expenses$370,314$193,726$0$564,040
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

“Draft emailed before submitting, no formal review was conducted. Review will happen at subsequent board meeting.”

Form 990, Part VI, Section C, Line 19

“Publicly available through online databases and per request.”

Filing and Contact Details

Filer

Filer Name
Iwikua
EIN
47-5593452
Phone
8086522127
Address
PO BOX 851, WAIMEA, HI 96796

Signing Officer

Name
Josh Mori
Title
Executive Director
Phone
8086522127
Signed
2024-11-15

Organization Details

Principal Officer
Joshua Mori
Formed
2015
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
180
Raw XML AppendixShowing 400 of 650 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/ActivityOrMissionDesc0Iwikua serves as an educational and cultural resource for sustainable food production, wellness, and community enhancement to benefit west Kauai and help raise future generations to be culturally-centered life-long learners who fulfill active roles in the community such as farmers, educators, and leaders.
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IRS990/Desc0Na Mahi Ho'oko A'e is the educational farm program of IWIKUA that focuses on sustainable food production; integrating traditional Hawaiian gardening techniques with modern technology through the operation of our large-scale aquaponics system and in-ground crops. We provided a variety of fruits and vegetables to our West Kaua'i community members at large through our mini grocery store, as well as thirteen restaurants and businesses and the local hospital. Over the year we worked with high school and college students during school breaks to do intensive internships where they were immersed in the entirety of the farm operation, from seed to sale helping with planting, harvesting, packaging, marketing, and distribution, as well as learning construction skills related throughout the expansion of our farm system. We also had over 75 volunteers throughout the year from high school and college classes that integrated their curriculum into an hands-on application on the farm. These efforts helped produce over 13,000 pounds of food (including almost 13,000 pounds of mixed greens lettuce) which went directly into feeding the community while providing a unique agricultural and entrpreneurial experience for our local youth.
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IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt036641
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Iwikua serves as an educational and cultural resource for sustainable food production, wellness, and community enhancement to benefit west Kauai and help raise future generations to be culturally-centered life-long learners who fulfill active roles in the community such as farmers, educators, and leaders.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0253076
IRS990/NetAssetsOrFundBalancesEOYAmt0580341
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0253076
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0552841
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04521
IRS990/OccupancyGrp/ProgramServicesAmt085965
IRS990/OccupancyGrp/TotalAmt090486
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0373
IRS990/OfficeExpensesGrp/ProgramServicesAmt04454
IRS990/OfficeExpensesGrp/TotalAmt04827
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018079
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013817
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031896
IRS990/OtherExpensesGrp/Desc0vehicle, equipment rental maintenance, fuel
IRS990/OtherExpensesGrp/Desc1tools and equipment, supplies
IRS990/OtherExpensesGrp/Desc2building materials
IRS990/OtherExpensesGrp/Desc3cost of goods, seeds, growing materials, packaging, feed
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0407
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt037684
IRS990/OtherExpensesGrp/ProgramServicesAmt126764
IRS990/OtherExpensesGrp/ProgramServicesAmt226267
IRS990/OtherExpensesGrp/ProgramServicesAmt317191
IRS990/OtherExpensesGrp/TotalAmt038091
IRS990/OtherExpensesGrp/TotalAmt126764
IRS990/OtherExpensesGrp/TotalAmt226267
IRS990/OtherExpensesGrp/TotalAmt317191
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0130000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt093886
IRS990/OtherSalariesAndWagesGrp/TotalAmt0223886
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt0343
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0135
IRS990/PaymentsToAffiliatesGrp/TotalAmt0478
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013876
IRS990/PayrollTaxesGrp/ProgramServicesAmt010653
IRS990/PayrollTaxesGrp/TotalAmt024529
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Joshua Mori
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0111219
IRS990/ProgramServiceRevenueGrp/BusinessCd1711219
IRS990/ProgramServiceRevenueGrp/Desc0crop production, primarily lettuce
IRS990/ProgramServiceRevenueGrp/Desc1program fees, community fitness competitions and youth sports camps
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103873
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15779
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15779
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Iwikua has a holistic view of wellness which integrates cultural connection as well as mental and physical strength. Our community health facility, Makana Training Center (MTC) is open to members each day and also provides weekly group fitness classes. Over the year, our student and adult volunteers and interns aided in the operations of the center as well as had the opportunity to learn some work training through customer service, utilizing the member management software, and basic gym equipment maintenance and repair, as well as construction as we expanded our space. MTC offers an age inclusive track camp during the summer, as well as a basketball skills training camp with professional players that come to serve as mentors during the week. We also have a work-trade program for student athletes and adult community members to utilize the gym at no cost. Track club participants, gym goers, and community members also volunteer in Iwikua-hosted community runs and fitness competitions that bring over 400 community competitors together throughout the year.

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Filings

Displayed year

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

Open filing
Assets
$580,341
Liabilities
$0
Net assets
$580,341
Revenue
$891,305
Expenses
$564,040
Net income
$327,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.03$5.01$5.67$6.43$0.75
2023Detailed filing. Detailed filing data is available for this year.$5.80$0.00$5.80$8.91$5.64$3.27
2023Summary only. Only limited summary data is available for this year.$5.80$0.00$5.80$8.91$5.64$3.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.00$2.53$5.95$4.10$1.85
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.00$0.80$2.33$1.74$0.59
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.84$0.73$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.03$0.25$0.82$0.55$0.27
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.02$0.00$0.02