Civic Intelligence

Paepae O Heeia

990 • Fiscal year 2014 • EIN 71-0903791

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 16, 2014

Organization ProfilePaepaeoHeeia.org

View Organization Page

PO Box 635596744

(808) 236-6178

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$502,830

Flat from 2014

Net Assets

Flat

$461,217

Flat from 2014

Liabilities

Flat

$41,613

Flat from 2014

Revenue And Expenses

Revenue

Flat

$577,918

Flat from 2014

Expenses

Flat

$554,678

Flat from 2014

Net Income

Flat

$23,240

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $392,303Liabilities 2010: $10,427Net Assets 2010: $381,8762010Assets 2011: $429,134Liabilities 2011: $1,093Net Assets 2011: $428,0412011Assets 2012: $509,045Liabilities 2012: $19,770Net Assets 2012: $489,2752012Assets 2013: $462,780Liabilities 2013: $24,803Net Assets 2013: $437,9772013Assets 2014: $502,830Liabilities 2014: $41,613Net Assets 2014: $461,2172014Assets 2014: $502,830Liabilities 2014: $41,613Net Assets 2014: $461,2172014Assets 2015: $690,181Liabilities 2015: $46,057Net Assets 2015: $644,1242015Assets 2016: $805,168Liabilities 2016: $25,237Net Assets 2016: $779,9312016Assets 2017: $947,147Liabilities 2017: $99,350Net Assets 2017: $847,7972017Assets 2018: $948,224Liabilities 2018: $107,179Net Assets 2018: $841,0452018Assets 2019: $1,033,621Liabilities 2019: $124,158Net Assets 2019: $909,4632019Assets 2020: $1,073,780Liabilities 2020: $227,515Net Assets 2020: $846,2652020Assets 2021: $1,429,368Liabilities 2021: $470,308Net Assets 2021: $959,0602021Assets 2022: $1,655,013Liabilities 2022: $152,543Net Assets 2022: $1,502,4702022Assets 2023: $1,690,792Liabilities 2023: $48,354Net Assets 2023: $1,642,4382023Assets 2024: $1,326,620Liabilities 2024: $38,677Net Assets 2024: $1,287,9432024Assets 2025: $1,588,970Liabilities 2025: $312,317Net Assets 2025: $1,276,6532025

Highlighted filing

2014

Assets$502,830
Liabilities$41,613
Net Assets$461,217
Open 2014 Filing

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $385,4962010Expenses 2011: $358,2072011Expenses 2012: $403,3852012Revenue 2013: $457,755Expenses 2013: $509,053Net Income 2013: -$51,2982013Revenue 2014: $577,918Expenses 2014: $554,678Net Income 2014: $23,2402014Revenue 2014: $577,918Expenses 2014: $554,678Net Income 2014: $23,2402014Revenue 2015: $778,778Expenses 2015: $645,830Net Income 2015: $132,9482015Revenue 2016: $789,139Expenses 2016: $653,332Net Income 2016: $135,8072016Revenue 2017: $1,079,608Expenses 2017: $912,324Net Income 2017: $167,2842017Revenue 2018: $746,602Expenses 2018: $753,354Net Income 2018: -$6,7522018Revenue 2019: $839,375Expenses 2019: $770,957Net Income 2019: $68,4182019Revenue 2020: $952,539Expenses 2020: $1,015,737Net Income 2020: -$63,1982020Revenue 2021: $976,762Expenses 2021: $863,967Net Income 2021: $112,7952021Revenue 2022: $1,573,101Expenses 2022: $1,029,691Net Income 2022: $543,4102022Revenue 2023: $995,213Expenses 2023: $855,245Net Income 2023: $139,9682023Revenue 2024: $554,585Expenses 2024: $909,080Net Income 2024: -$354,4952024Revenue 2025: $1,135,932Expenses 2025: $1,147,222Net Income 2025: -$11,2902025

Highlighted filing

2014

Revenue$577,918
Expenses$554,678
Net Income$23,240
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 16, 2014
Return Version
2013v3.1
Gross Receipts
$592,985
Mission and Program Overview

Mission

Paepae o he'eia's mission is to implement values and concepts from the model of a traditional fishpond to provide physical, intellectual, and spiritual sustenance for our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$370,616$416,605▲ $45,989
Pledges and Grants Receivable$58,500$39,000▼ $19,500
Land, Buildings, and Equipment, Net$14,302$34,506▲ $20,204
Prepaid Expenses and Deferred Charges$6,644$6,611▼ $33
Inventories for Sale or Use$5,263$4,478▼ $785
Accounts Receivable$7,455$1,630▼ $5,825
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$462,780$502,830▲ $40,050
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$24,803$40,563▲ $15,760
Deferred Revenue-$1,050-
Total Liabilities$24,803$41,613▲ $16,810
Net Assets / Fund Balance
Unrestricted Net Assets$383,534$420,145▲ $36,611
Temporarily Rstr Net Assets$54,443$41,072▼ $13,371
Total Net Assets Fund Balance$437,977$461,217▲ $23,240
Total Liabilities and Net Assets / Fund Balance$462,780$502,830▲ $40,050

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,506$45,668$80,174
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mahina Paishon DuartePresident
William K RichardsVice President
Lihau PaikDirector
Jo-Ann LeongBOD Emeritus
Kau'i Sai-DudoitBOD Emeritus
Judith LemusSecretary
Keith ChangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$116,154
Program Service Revenue
$457,705
Investment Income
$0
Other Revenue
$4,059
All Other Contributions
$108,941
Change in Net Assets
$23,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$397,153
Other Expenses$157,525
Total Fundraising Expense$3,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,342$50,005$822$321,169
Fees for Services Other$40,814$4,522$161$45,497
Other Employee Benefits$38,982$5,999$-35$44,946
Occupancy$29,257$4,575$305$34,137
Payroll Taxes$26,172$4,783$83$31,038
Fees for Services Accounting-$7,153-$7,153
Depreciation Depletion$5,261$448$149$5,858
Insurance$994$2,982-$3,976
Travel$2,189$380-$2,569
Conferences and Meetings$1,505--$1,505
All Other Expenses$72$541$569$1,182
Other Expenses$115$432$302$849
Total Functional Expenses$466,353$84,774$3,551$554,678
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,712
Fundraising Gross Income$6,766
Gaming Gross Income$4,705
Gaming Direct Expenses$212
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“The organization's board has no committees.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 is prepared by certified public accountant with help from Paepae o He'eia's Fiscal Manager. When the draft is completed, Form 990 is reviewed the Fiscal Manager. The review of the form sometimes includes a direct consultation with the CPA. If changes are required, they are completed, and a revised 990 is submitted to the President for final review. If questions arise, they are resolved and a final 990 is then issued. The 990 is then submitted to the IRS with approval from the Fiscal Manager and Board of Directors' President.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“BOD approves executive director's salary and any raises based on comparable positions listed by the Hawaii Employers Council. Raises are only given when funding is available.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Form 990 is available on Guidestar.org. Other financial and governing documents are available by request at the office.”

Filing and Contact Details

Filer

EIN
71-0903791
Phone
8082366178

Signing Officer

Name
Judith Lemus
Title
Secretary
Signed
2014-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
28

Preparer

Preparer
Natalie Iwasa
Phone
8083953233
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Fishpond programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0457705
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0457705
IRS990/ProgSrvcAccomActy2Grp/Desc0Ka Ai Kamahao, Eco-cultural Education Eco-cultural education activities for all ages that utilize the fishpond as an outdoor learning laboratory. During fiscal year 2013-2014, a total of 8,353 learners were served through POHs education and volunteer based programs. Participants served included Charter Schools, Kamehameha Schools, DOE Public Schools, the University of Hawaii system and local families. All participants were taught the history of Heeia Fishpond. Students visiting were also taught science-based curricula while volunteers were instructed in refurbishment and rehabilitation projects. Paepae o Heeia also managed 14 interns who participated in the Heeia Ahupuaa Internship throughout the fiscal year. The internship focused on establishing a mountain to sea relationship following traditional Hawaiian values of resource management. Continued and start-up research projects were also conducts throughout the year by professors and graduate students from the University of Hawaii at Manoa.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0195923
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt060827
IRS990/ProgSrvcAccomActy3Grp/Desc0`Aina Momona, Community-based Economic Initiatives and Research - Economic initiatives and research to utilize the fishpond as a food (seaweed and fish) and educational resource for the community.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt064310
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0828
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IRS990/PYContributionsGrantsAmt016955
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0129380
IRS990/PYOtherRevenueAmt0-714
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt016955
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034506
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045668
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt080174
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization's board has no committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is prepared by certified public accountant with help from Paepae o He'eia's Fiscal Manager. When the draft is completed, Form 990 is reviewed the Fiscal Manager. The review of the form sometimes includes a direct consultation with the CPA. If changes are required, they are completed, and a revised 990 is submitted to the President for final review. If questions arise, they are resolved and a final 990 is then issued. The 990 is then submitted to the IRS with approval from the Fiscal Manager and Board of Directors' President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOD approves executive director's salary and any raises based on comparable positions listed by the Hawaii Employers Council. Raises are only given when funding is available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is available on Guidestar.org. Other financial and governing documents are available by request at the office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsBOYAmt0462780

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$502,830
Liabilities
$41,613
Net assets
$461,217
Revenue
$577,918
Expenses
$554,678
Net income
$23,240
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.59$0.31$1.28$1.14$1.15$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.04$1.29$0.55$0.91$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.05$1.64$1.00$0.86$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.15$1.50$1.57$1.03$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.47$0.96$0.98$0.86$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.23$0.85$0.95$1.02$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.12$0.91$0.84$0.77$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.11$0.84$0.75$0.75$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.10$0.85$1.08$0.91$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$0.79$0.65$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.05$0.64$0.78$0.65$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.04$0.46$0.58$0.55$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.04$0.46$0.58$0.55$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.02$0.44$0.46$0.51$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.02$0.49$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$0.39