Civic Intelligence

La'I'Opua 2020

EIN 56-2638917 • 501(c)3 • Kailua Kona, HI

Profile

To develop social infrastructure to include social, educational, cultural, medical service and programs in the kealakehe ahupua'a south and bordering kealakehe high school.

PO Box 1764Kailua Kona, HI 96745-1764

www.laiopua.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.37x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.07x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$147,212

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

274%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,068,740

Up $66,073 (+6.6%) from 2023

Liabilities

Down

$395,679

Down $3,416,702 (-90%) from 2023

Net Assets

Up

$673,061

Up $3,482,775 (+124%) from 2023

Revenue

Up

$5,383,981

Up $3,942,507 (+274%) from 2023

Expenses

Up

$1,901,206

Up $629,174 (+49%) from 2023

Net Income

Up

$3,482,775

Up $3,313,333 (+1955%) from 2023

Trend Graphs

Balance Sheet Trend

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

$5.0M$0-$5.0M-$10MAssets 2010: $126,878Liabilities 2010: $131,316Net Assets 2010: -$4,4382010Assets 2011: $998,183Liabilities 2011: $368,771Net Assets 2011: $629,4122011Assets 2012: $1,191,489Liabilities 2012: $349,497Net Assets 2012: $841,9922012Assets 2013: $1,738,138Liabilities 2013: $390,701Net Assets 2013: $1,347,4372013Assets 2014: $2,031,472Liabilities 2014: $476,832Net Assets 2014: $1,554,6402014Assets 2015: $2,848,851Liabilities 2015: $24,785Net Assets 2015: $2,824,0662015Assets 2016: $2,937,034Liabilities 2016: $23,548Net Assets 2016: $2,913,4862016Assets 2017: $2,900,432Liabilities 2017: $17,086Net Assets 2017: $2,883,3462017Assets 2018: $751,797Liabilities 2018: $199,583Net Assets 2018: $552,2142018Assets 2019: $1,264,548Liabilities 2019: $38,857Net Assets 2019: $1,225,6912019Assets 2020: $1,410,329Liabilities 2020: $58,374Net Assets 2020: $1,351,9552020Assets 2021: -$845,235Liabilities 2021: $4,218,180Net Assets 2021: -$5,063,4152021Assets 2022: $1,010,849Liabilities 2022: $4,075,770Net Assets 2022: -$3,064,9212022Assets 2023: $1,002,667Liabilities 2023: $3,812,381Net Assets 2023: -$2,809,7142023Assets 2024: $1,068,740Liabilities 2024: $395,679Net Assets 2024: $673,0612024

Highlighted filing

2024

Assets$1,068,740
Liabilities$395,679
Net Assets$673,061

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $398,1602010Expenses 2011: $306,6012011Expenses 2012: $440,2592012Revenue 2013: $943,549Expenses 2013: $438,104Net Income 2013: $505,4452013Revenue 2014: $553,354Expenses 2014: $346,151Net Income 2014: $207,2032014Revenue 2015: $1,531,623Expenses 2015: $307,799Net Income 2015: $1,223,8242015Revenue 2016: $318,374Expenses 2016: $228,954Net Income 2016: $89,4202016Revenue 2017: $5,790,396Expenses 2017: $5,820,536Net Income 2017: -$30,1402017Revenue 2018: $512,451Expenses 2018: $2,843,583Net Income 2018: -$2,331,1322018Revenue 2019: $1,638,712Expenses 2019: $965,235Net Income 2019: $673,4772019Revenue 2020: $2,029,818Expenses 2020: $1,903,554Net Income 2020: $126,2642020Revenue 2021: $424,913Expenses 2021: $189,888Net Income 2021: $235,0252021Revenue 2022: $1,235,339Expenses 2022: $1,141,454Net Income 2022: $93,8852022Revenue 2023: $1,441,474Expenses 2023: $1,272,032Net Income 2023: $169,4422023Revenue 2024: $5,383,981Expenses 2024: $1,901,206Net Income 2024: $3,482,7752024

Highlighted filing

2024

Revenue$5,383,981
Expenses$1,901,206
Net Income$3,482,775

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.40$0.67$5.38$1.90$3.48
2023Summary only. Only limited summary data is available for this year.$1.00$3.81$2.81$1.44$1.27$0.17
2022Summary only. Only limited summary data is available for this year.$1.01$4.08$3.06$1.24$1.14$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$4.22$5.06$0.42$0.19$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.06$1.35$2.03$1.90$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.04$1.23$1.64$0.97$0.67
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.20$0.55$0.51$2.84$2.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.02$2.88$5.79$5.82$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.02$2.91$0.32$0.23$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.85$0.02$2.82$1.53$0.31$1.22
2014Detailed filing. Detailed filing data is available for this year.$2.03$0.48$1.55$0.55$0.35$0.21
2013Detailed filing. Detailed filing data is available for this year.$1.74$0.39$1.35$0.94$0.44$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.35$0.84$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.37$0.63$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.00$0.40
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 13, 2019
Return Version
2018v3.1
Gross Receipts
$520,556
Mission and Program Overview

Mission

To provide social, recreational, vocational, economical, educational and cultural opportunities and infrastructure to the communities of the kealakehe ahupua'a. It is a place for pilina (building and supporting one another through relationships) and a pu'honua (a place of comfort. Peace and safety).

To develop social infrastructure to include social, educational, cultural, medical service and programs in the kealakehe ahupua'a south and bordering kealakehe high school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,827,836$635,321▼ $2,192,515
Cash and Non-Interest-Bearing Accounts$64,710$75,942▲ $11,232
Accounts Receivable-$36,426-
Prepaid Expenses and Deferred Charges$2,419--
Savings and Temporary Cash Investments$1,409$1,409→ $0
Total Assets$2,900,432$751,797▼ $2,148,635
Other Assets Total$4,058$2,699▼ $1,359
Liabilities
Accounts Payable and Accrued Expenses$17,086$181,799▲ $164,713
Mortgage Notes Payable Secured by Investment Property-$17,784-
Total Liabilities$17,086$199,583▲ $182,497
Net Assets / Fund Balance
Unrestricted Net Assets$2,883,346$552,214▼ $2,331,132
Total Net Assets Fund Balance$2,883,346$552,214▼ $2,331,132
Total Liabilities and Net Assets / Fund Balance$2,900,432$751,797▼ $2,148,635

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$495,038-$495,038
Buildings$139,287$29,589$168,876
Equipment$996$109,226$110,222
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Craig KahuiExecutive DiPT$23,712$23,712

Board Members and Trustees

NameTitle
Sam Walker SrPresident
J Porter DevriesDirector
Mellaney L BeanDirector
Dora Aio-leamonsSecretary
Avery KramerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$478,843
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$33,608
All Other Contributions
$91,363
Change in Net Assets
$-2,331,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,609,179
Other Expenses$186,032
Salaries, Compensation, and Employee Benefits$48,372
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,609,179--$2,609,179
Occupancy$85,753--$85,753
Other Salaries and Wages$24,660--$24,660
Current Officers, Directors, Trustees, and Key Employees$23,712--$23,712
Fees for Services Accounting$22,792--$22,792
Fees for Services Other$22,769--$22,769
Insurance$11,198--$11,198
Fees for Services Legal$9,000--$9,000
Depreciation Depletion$7,640--$7,640
Office Expenses$5,538--$5,538
Travel$4,862--$4,862
Interest$872--$872
Information Technology$677--$677
Other Expenses$300--$300
All Other Expenses$191--$191
Conferences and Meetings$15--$15
Total Functional Expenses$2,843,583$0$0$2,843,583
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Laiopua Holdings IncKailuakona, HI501c3Support-
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Page 6, Part VI, Line 11B

The organization's ed, controller and board of directors are included in the review process of the form 990. The ed will advise the board that he is initiating the preparation of the annual tax return and will report on its progress and status. The ed will ensure the form is completed and on time to meet specific due dates and is signed by an authorized officer.

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

Bod members are required to sign a conflict of interest statement upon accepting a position on the board. If a member becomes aware of a conflict, the member discloses it to the rest of the board and recuses themselves when appropriate.

Form 990, Page 6, Part VI, Line 19

Forms are available upon request and available through guidestar website.

Filing and Contact Details

Filer

Filer Name
LA'I'OPUA 2020
EIN
56-2638917
Phone
8083271221
Address
PO BOX 1764, KAILUA KONA, HI 96745-1764

Signing Officer

Name
Craig Kahui
Title
Executive Director
Phone
8088962252
Signed
2019-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Kahui
Formed
2006
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
5

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Community center and kau i ka maile (kikm) center. In february, l2020 received funding from a new market tax credits investor for the construction of the initial ph-1 13,000 sq. Ft. La'i'opua community center facility. Civil and vertical construction was completed may 22, 2018 at which time l2020 received its official certificate of occupancy. In april 2017, the state legislature approved 500,000 for the construction of ph-2a for the construction of the public bathrooms, breezeway, pavilion, and the storage room (future commercial kitchen). Central to all the l2020 and khs programs is the kau i ka malie (kikm) center. Plan, designed and built by l2020 on the kealakehe hs campus, the kikm center hosts all partner programs on the high school campus.

Form 990, Page 2, Part III, Line 4B

Student education. L2020 & kealakehe high school aquaponic food sustainability (afs) program was very successful in 2017. Through the fall of 2017 and through the 2018 kealakehe high school academic year, l2020 and khs partnered to maintain the aquaponic program with the assistance of khs biology instructor saul breacher. We had over 70 high school students involved applying their biology instruction in the maintenance of the aquaponic facility. Over the term of the project we had four harvests, each harvest producing approximately 500 lbs. Of lettuce. L2020 and partner haleo conducted the community based hawaiian language classes through the 2018 academic year primarily serving the community. Beginning and intermediate classes were offered in the evenings from 5 to 7pm mon and wed.

Raw XML AppendixShowing 400 of 519 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/ProgSrvcAccomActy2Grp/Desc0STUDENT EDUCATION. L2020 & KEALAKEHE HIGH SCHOOL AQUAPONIC FOOD SUSTAINABILITY (AFS) PROGRAM WAS VERY SUCCESSFUL IN 2017. THROUGH THE FALL OF 2017 AND THROUGH THE 2018 KEALAKEHE HIGH SCHOOL ACADEMIC YEAR, L2020 AND KHS PARTNERED TO MAINTAIN THE AQUAPONIC PROGRAM WITH THE ASSISTANCE OF KHS BIOLOGY INSTRUCTOR SAUL BREACHER. WE HAD OVER 70 HIGH SCHOOL STUDENTS INVOLVED APPLYING THEIR BIOLOGY INSTRUCTION IN THE MAINTENANCE OF THE AQUAPONIC FACILITY. OVER THE TERM OF THE PROJECT WE HAD FOUR HARVESTS, EACH HARVEST PRODUCING APPROXIMATELY 500 LBS. OF LETTUCE. L2020 AND PARTNER HALEO CONDUCTED THE COMMUNITY BASED HAWAIIAN LANGUAGE CLASSES THROUGH THE 2018 ACADEMIC YEAR PRIMARILY SERVING THE COMMUNITY. BEGINNING AND INTERMEDIATE CLASSES WERE OFFERED IN THE EVENINGS FROM 5 TO 7PM MON AND WED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CERTIFIED NURSING ASSISTANT PROGRAM. INITIATED IN 2016, THE CNA PROGRAM PROVIDES EMPLOYMENT OPPORTUNITIES FOR MEMBERS OF THE HAWAII ISLAND COMMUNITY. THE PROGRAM INCLUDES A CERTIFIED INSTRUCTOR, HANDS ON INSTRUCTION WITH ACTUAL EQUIPMENT AND SUPPLIES USED ON THE JOB AS WELL AS ON-LINE TESTING FROM A NATIONAL CNA CERTIFICATION COMPANY. IN 2017, THE PROGRAM WAS PUT ON HOLD DUE TO LOWER THAN EXPECTED ENROLLMENT, HOWEVER LA`I'OPUA 2020 INTENDS TO CONTINUE TO PROMOTE AND ADVERTISE THE PROGRAM TO JUMP START THE PROGRAM FOR 2019.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02014 OTHER INCOME 1,200 2015 OTHER INCOME 200 2016 OTHER INCOME 7,882
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0535
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0508858
IRS990ScheduleA/Total509Grp/TotalAmt08634484
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0329274
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01539363
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LAIOPUA HOLDINGS INC
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE CHARITABLE CONTRIBUTION MADE BY LA`I`OPUA 2020 TO LA`I`OPUA HOLDINGS, INC. WAS MADE AS PART OF THE NEW MARKET TAX CREDITS PROGRAM AND IS PER THE ORGANIZATIONAL DOCUMENTS AND CONTRACTED AGREEMENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THE DISPOSITION OF CONSTRUCTION IN PROGRESS WAS MADE AS A CHARITABLE CONTRIBUTION BY LA`I`OPUA 2020 TO LA`I`OPUA HOLDINGS,INC. AS PART OF THE NEW MARKET TAX CREDITS PROGRAM AND IS PER THE ORGANIZATIONAL DOCUMENTS AND CONTRACTED AGREEMENTS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY CENTER AND KAU I KA MAILE (KIKM) CENTER. IN FEBRUARY, L2020 RECEIVED FUNDING FROM A NEW MARKET TAX CREDITS INVESTOR FOR THE CONSTRUCTION OF THE INITIAL PH-1 13,000 SQ. FT. LA'I'OPUA COMMUNITY CENTER FACILITY. CIVIL AND VERTICAL CONSTRUCTION WAS COMPLETED MAY 22, 2018 AT WHICH TIME L2020 RECEIVED ITS OFFICIAL CERTIFICATE OF OCCUPANCY. IN APRIL 2017, THE STATE LEGISLATURE APPROVED 500,000 FOR THE CONSTRUCTION OF PH-2A FOR THE CONSTRUCTION OF THE PUBLIC BATHROOMS, BREEZEWAY, PAVILION, AND THE STORAGE ROOM (FUTURE COMMERCIAL KITCHEN). CENTRAL TO ALL THE L2020 AND KHS PROGRAMS IS THE KAU I KA MALIE (KIKM) CENTER. PLAN, DESIGNED AND BUILT BY L2020 ON THE KEALAKEHE HS CAMPUS, THE KIKM CENTER HOSTS ALL PARTNER PROGRAMS ON THE HIGH SCHOOL CAMPUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STUDENT EDUCATION. L2020 & KEALAKEHE HIGH SCHOOL AQUAPONIC FOOD SUSTAINABILITY (AFS) PROGRAM WAS VERY SUCCESSFUL IN 2017. THROUGH THE FALL OF 2017 AND THROUGH THE 2018 KEALAKEHE HIGH SCHOOL ACADEMIC YEAR, L2020 AND KHS PARTNERED TO MAINTAIN THE AQUAPONIC PROGRAM WITH THE ASSISTANCE OF KHS BIOLOGY INSTRUCTOR SAUL BREACHER. WE HAD OVER 70 HIGH SCHOOL STUDENTS INVOLVED APPLYING THEIR BIOLOGY INSTRUCTION IN THE MAINTENANCE OF THE AQUAPONIC FACILITY. OVER THE TERM OF THE PROJECT WE HAD FOUR HARVESTS, EACH HARVEST PRODUCING APPROXIMATELY 500 LBS. OF LETTUCE. L2020 AND PARTNER HALEO CONDUCTED THE COMMUNITY BASED HAWAIIAN LANGUAGE CLASSES THROUGH THE 2018 ACADEMIC YEAR PRIMARILY SERVING THE COMMUNITY. BEGINNING AND INTERMEDIATE CLASSES WERE OFFERED IN THE EVENINGS FROM 5 TO 7PM MON AND WED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S ED, CONTROLLER AND BOARD OF DIRECTORS ARE INCLUDED IN THE REVIEW PROCESS OF THE FORM 990. THE ED WILL ADVISE THE BOARD THAT HE IS INITIATING THE PREPARATION OF THE ANNUAL TAX RETURN AND WILL REPORT ON ITS PROGRESS AND STATUS. THE ED WILL ENSURE THE FORM IS COMPLETED AND ON TIME TO MEET SPECIFIC DUE DATES AND IS SIGNED BY AN AUTHORIZED OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT UPON ACCEPTING A POSITION ON THE BOARD. IF A MEMBER BECOMES AWARE OF A CONFLICT, THE MEMBER DISCLOSES IT TO THE REST OF THE BOARD AND RECUSES THEMSELVES WHEN APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORMS ARE AVAILABLE UPON REQUEST AND AVAILABLE THROUGH GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1PONO RESOURCE MANAGEMENT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LAIOPUALL INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 1764

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