Civic Intelligence

Kua O Kanaueue

EIN 51-0606064 • 501(c)3 • Kealakekua, HI

Profile

Friends of kona pacific public charter school was established as the development organization for kona pacific public charter school.

PO Box 115Kealakekua, HI 96750

westhawaiicommunitykitchen.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.61x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

9.42x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.8%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.8%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$4,395,567

Down $37,622 (-0.8%) from 2023

Liabilities

Down

$2,674,184

Down $66,192 (-2.4%) from 2023

Net Assets

Up

$1,721,383

Up $28,570 (+1.7%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin62nd percentile

Revenue

Up

$284,030

Up $20,578 (+7.8%) from 2023

Expenses

Down

$252,791

Down $1,557 (-0.6%) from 2023

Net Income

Up

$31,239

Up $22,135 (+243%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $2,930,212Liabilities 2012: $2,928,818Net Assets 2012: $1,3942012Assets 2013: $3,165,465Liabilities 2013: $3,177,533Net Assets 2013: -$12,0682013Assets 2014: $3,020,796Liabilities 2014: $3,014,152Net Assets 2014: $6,6442014Assets 2015: $2,994,785Liabilities 2015: $2,988,141Net Assets 2015: $6,6442015Assets 2016: $2,990,601Liabilities 2016: $2,972,811Net Assets 2016: $17,7902016Assets 2017: $3,107,274Liabilities 2017: $2,967,983Net Assets 2017: $139,2912017Assets 2018: $3,288,767Liabilities 2018: $2,988,352Net Assets 2018: $300,4152018Assets 2019: $4,384,662Liabilities 2019: $3,058,879Net Assets 2019: $1,325,7832019Assets 2020: $4,528,008Liabilities 2020: $2,903,243Net Assets 2020: $1,624,7652020Assets 2021: $4,454,501Liabilities 2021: $2,808,462Net Assets 2021: $1,646,0392021Assets 2022: $4,433,373Liabilities 2022: $2,745,827Net Assets 2022: $1,687,5462022Assets 2023: $4,433,189Liabilities 2023: $2,740,376Net Assets 2023: $1,692,8132023Assets 2024: $4,395,567Liabilities 2024: $2,674,184Net Assets 2024: $1,721,3832024

Highlighted filing

2024

Assets$4,395,567
Liabilities$2,674,184
Net Assets$1,721,383
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $161,887Expenses 2012: $153,759Net Income 2012: $8,1282012Revenue 2013: $159,530Expenses 2013: $172,992Net Income 2013: -$13,4622013Revenue 2014: $241,717Expenses 2014: $221,204Net Income 2014: $20,5132014Revenue 2015: $298,130Expenses 2015: $298,130Net Income 2015: $02015Revenue 2016: $298,459Expenses 2016: $297,741Net Income 2016: $7182016Revenue 2017: $455,959Expenses 2017: $334,458Net Income 2017: $121,5012017Revenue 2018: $514,375Expenses 2018: $330,516Net Income 2018: $183,8592018Revenue 2019: $1,370,229Expenses 2019: $344,861Net Income 2019: $1,025,3682019Revenue 2020: $567,524Expenses 2020: $268,542Net Income 2020: $298,9822020Revenue 2021: $288,030Expenses 2021: $266,756Net Income 2021: $21,2742021Revenue 2022: $298,427Expenses 2022: $256,920Net Income 2022: $41,5072022Revenue 2023: $263,452Expenses 2023: $254,348Net Income 2023: $9,1042023Revenue 2024: $284,030Expenses 2024: $252,791Net Income 2024: $31,2392024

Highlighted filing

2024

Revenue$284,030
Expenses$252,791
Net Income$31,239
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,395,567
Liabilities
$2,674,184
Net assets
$1,721,383
Revenue
$284,030
Expenses
$252,791
Net income
$31,239
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$2.67$1.72$0.28$0.25$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$2.74$1.69$0.26$0.25$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$2.75$1.69$0.30$0.26$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.45$2.81$1.65$0.29$0.27$0.02
2020Detailed filing. Detailed filing data is available for this year.$4.53$2.90$1.62$0.57$0.27$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$3.06$1.33$1.37$0.34$1.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$2.99$0.30$0.51$0.33$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$2.97$0.14$0.46$0.33$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$2.97$0.02$0.30$0.30$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.99$2.99$0.01$0.30$0.30$0.00
2014Summary only. Only limited summary data is available for this year.$3.02$3.01$0.01$0.24$0.22$0.02
2013Summary only. Only limited summary data is available for this year.$3.17$3.18$0.01$0.16$0.17$0.01
2012Summary only. Only limited summary data is available for this year.$2.93$2.93$0.00$0.16$0.15$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 22, 2025
Return Version
2023v6.0
Gross Receipts
$284,030
Mission and Program Overview

Mission

Friends of kona pacific public charter school was established as the development organization for kona pacific public charter school.

Kua o kanaueue was established as the development organization for kona pacific public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,647,415$2,603,553▼ $43,862
Loans From Officers Directors$26,000$26,000→ $0
Cash and Non-Interest-Bearing Accounts$29,117$8,461▼ $20,656
Prepaid Expenses and Deferred Charges$6,766$6,766→ $0
Accounts Receivable$127$127→ $0
Total Assets$4,433,189$4,395,567▼ $37,622
Other Assets Total$1,749,764$1,776,660▲ $26,896
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,614,710$2,568,705▼ $46,005
Other Liabilities$48,544$43,574▼ $4,970
Accounts Payable and Accrued Expenses$47,922$32,705▼ $15,217
Deferred Revenue$3,200$3,200→ $0
Total Liabilities$2,740,376$2,674,184▼ $66,192
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,652,888$1,681,458▲ $28,570
Net Assets With Donor Restrictions$39,925$39,925→ $0
Total Net Assets Fund Balance$1,692,813$1,721,383▲ $28,570
Total Liabilities and Net Assets / Fund Balance$4,433,189$4,395,567▼ $37,622

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,129,415$460,706$1,590,121
Land$1,467,976-$1,467,976
Equipment$6,162$29,776$35,938
Other Assets Org$1,776,660--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Michael KramerPresident
Rafael RamirezDirector
Michael Keala ChingSecretary
Martha StephensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,300
Program Service Revenue
$241,730
Investment Income
$0
Other Revenue
$0
All Other Contributions
$42,300
Change in Net Assets
$31,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,400
Salaries, Compensation, and Employee Benefits$31,391
Total Fundraising Expense$578
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$95,730$16,894-$112,624
Depreciation Depletion$37,282$6,579-$43,861
Insurance$30,915$5,455-$36,370
Other Salaries and Wages$22,563$3,982-$26,545
Fees for Services Other$5,924$1,147$578$7,649
Payroll Taxes$4,119$727-$4,846
Fees for Services Legal$2,207$390-$2,597
Fees for Services Accounting$2,148$379-$2,527
Other Expenses$373$66-$439
Office Expenses$202$36-$238
All Other Expenses$75$13-$88
Total Functional Expenses$214,294$37,919$578$252,791
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$26,000$26,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
DUE TO RELATED PARTIES: KPCS$46,044
Rental Security Deposits$2,500
Donations Transfer$-4,970
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

“Form 990 is distributed to board of directors for review and approval.”

Form 990, Part VI, Section B, Line 12C

“Board members must disclose conflicts of interest.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kua O Kanaueue
EIN
51-0606064
Phone
8083224900
Address
PO BOX 115, KEALAKEKUA, HI 96750

Signing Officer

Name
Rafael Ramirez
Title
President
Phone
8083224900
Signed
2025-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rafael Ramirez
Formed
2006
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
6

Preparer

Firm
Verity Cpas
Address
PO BOX 2957, KAMUELA, HI 96743
Preparer
Alicia Spencer
Phone
8088872100
Raw XML Appendix382 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/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt032705
IRS990/AccountsReceivableGrp/BOYAmt0127
IRS990/AccountsReceivableGrp/EOYAmt0127
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0KUA O KANAUEUE WAS ESTABLISHED AS THE DEVELOPMENT ORGANIZATION FOR KONA PACIFIC PUBLIC CHARTER SCHOOL.
IRS990/AllOtherContributionsAmt042300
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013
IRS990/AllOtherExpensesGrp/ProgramServicesAmt075
IRS990/AllOtherExpensesGrp/TotalAmt088
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0IPO CAIN
IRS990/BooksInCareOfDetail/PhoneNum08088950243
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt084-5167 PAINTED CHURCH RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CAPTAIN COOK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096704
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IRS990/CashNonInterestBearingGrp/BOYAmt029117
IRS990/CashNonInterestBearingGrp/EOYAmt08461
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt042300
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0221400
IRS990/CYOtherRevenueAmt00
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt037282
IRS990/DepreciationDepletionGrp/TotalAmt043861
IRS990/Desc0KUA O KANAUEUE SUPPORTS REGENERATIVE AGRICULTURE IN THE REGION THROUGH THE DEVELOPMENT OF A COMMERCIAL KITCHEN FOR FARMERS AND OTHERS TO MAKE VALUE-ADDED PRODUCTS
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0214294
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesLegalGrp/ProgramServicesAmt02207
IRS990/FeesForServicesLegalGrp/TotalAmt02597
IRS990/FeesForServicesOtherGrp/FundraisingAmt0578
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01147
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05924
IRS990/FeesForServicesOtherGrp/TotalAmt07649
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RAFAEL RAMIREZ
IRS990/Form990PartVIISectionAGrp/PersonNm1MARTHA STEPHENS
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL KEALA CHING
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL KRAMER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990/GrantsToOrganizationsInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/InvestmentInJointVentureInd00
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IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2PROPERTY TAX
IRS990/OtherExpensesGrp/Desc3BANK FEES AND CHARGES
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IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/PriorPeriodAdjustmentsAmt0-2669
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0241730
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/ReportOtherLiabilitiesInd01
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0234180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0525764
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0460706
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IRS990ScheduleD/EquipmentGrp/BookValueAmt06162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029776
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035938
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12500
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES: KPCS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RENTAL SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DONATIONS TRANSFER
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01776660
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL KRAMER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS DISTRIBUTED TO BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS MUST DISCLOSE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037919
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IRS990/TotalOtherCompensationAmt00
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WESTHAWAIICOMMUNITYKITCHEN.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RAFAEL RAMIREZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08083224900
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KUA O KANAUEUE
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ReturnHeader/Filer/EIN0510606064
ReturnHeader/Filer/PhoneNum08083224900
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ReturnHeader/Filer/USAddress/CityNm0KEALAKEKUA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454462880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2957
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAMUELA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096743
ReturnHeader/PreparerPersonGrp/PhoneNum08088872100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA SPENCER
ReturnHeader/ReturnTs02025-11-22T12:12:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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