Civic Intelligence

Paepae O Heeia

990 • Fiscal year 2024 • EIN 71-0903791

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 05, 2024

PO Box 6355Kaneohe, HI 96744

(808) 236-6178

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

5th percentile

-64%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

67th percentile

$102,044

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

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

Asset Growth

7th percentile

-22%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

6th percentile

-44%

Faster revenue growth than 6% of similar nonprofits.

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

Assets

Down

$1,326,620

Down $364,172 (-22%) from 2023

Net Assets

Down

$1,287,943

Down $354,495 (-22%) from 2023

Liabilities

Down

$38,677

Down $9,677 (-20%) from 2023

Revenue

Down

$554,585

Down $440,628 (-44%) from 2023

Expenses

Up

$909,080

Up $53,835 (+6.3%) from 2023

Net Income

Down

-$354,495

Down $494,463 (-353%) from 2023

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 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

2024

Assets$1,326,620
Liabilities$38,677
Net Assets$1,287,943

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 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

2024

Revenue$554,585
Expenses$909,080
Net Income-$354,495
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 5, 2024
Return Version
2023v5.0
Gross Receipts
$562,558
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.

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 comminuty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$451,797$678,980▲ $227,183
Cash and Non-Interest-Bearing Accounts$1,137,187$332,321▼ $804,866
Pledges and Grants Receivable$9,950$208,769▲ $198,819
Land, Buildings, and Equipment, Net$71,240$84,432▲ $13,192
Inventories for Sale or Use$16,721$12,781▼ $3,940
Prepaid Expenses and Deferred Charges$3,897$9,337▲ $5,440
Total Assets$1,690,792$1,326,620▼ $364,172
Liabilities
Accounts Payable and Accrued Expenses$33,116$38,677▲ $5,561
Deferred Revenue$15,238--
Total Liabilities$48,354$38,677▼ $9,677
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,116,108$1,179,038▲ $62,930
Net Assets With Donor Restrictions$526,330$108,905▼ $417,425
Total Net Assets Fund Balance$1,642,438$1,287,943▼ $354,495
Total Liabilities and Net Assets / Fund Balance$1,690,792$1,326,620▼ $364,172

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$84,432$108,887$193,319
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelii KotubeteyAssistant ExFT$84,080$17,964$102,044
ANGELA HI'ILEI KAWELOExecutive DiFT$90,636$11,280$101,916

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$404,462
Program Service Revenue
$145,901
Investment Income
$2,239
Other Revenue
$1,983
All Other Contributions
$404,462
Change in Net Assets
$-354,495

Audited Revenue Reconciliation

Revenue per Audited Statements
$554,585
Total Revenue per Audited Statements
$554,585
Total Revenue per Form 990
$554,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$579,280
Other Expenses$329,800
Total Fundraising Expense$11,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,017$36,745$5,056$256,818
Current Officers, Directors, Trustees, and Key Employees$105,520$90,124$4,006$199,650
Fees for Services Other$76,525$16,234-$92,759
Other Employee Benefits$63,062$13,003$522$76,587
Payroll Taxes$29,112$9,980-$39,092
Occupancy$25,554$9,592$710$35,856
Depreciation Depletion$20,448$3,059-$23,507
Fees for Services Accounting-$22,775-$22,775
Pension Plan Contributions$4,892$2,213$28$7,133
Office Expenses$1,916$4,880$154$6,950
Travel$6,429$310-$6,739
Insurance$3,203$2,489$47$5,739
Other Expenses$4,685$472$782$782
All Other Expenses-$449-$449
Total Functional Expenses$685,048$212,649$11,383$909,080

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$909,080
Total Expenses per Audited Statements$909,080
Total Expenses per Form 990$909,080
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
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
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

Form 990 is prepared by a certified public accountant with help from paepae o he'eia's fiscal manager. When the draft is completed, form 990 is reviewed and approved by the fiscal manager and by the board of directors.

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

Enforcement decided by board of directors and management on a case by case basis.

Form 990, Page 6, Part VI, Line 15A

The board of directors 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, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
PAEPAE O HE'EIA
EIN
71-0903791
Phone
8082366178
Address
PO BOX 6355, KANEOHE, HI 96744

Signing Officer

Name
ANGELA HI'ILEI KAWELO
Title
Executive Director
Phone
8082366178
Signed
2024-12-05

Organization Details

Principal Officer
ANGELA HI'ILEI KAWELO
Formed
2003
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
2,859

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

76,525 16,234 0

Raw XML AppendixShowing 400 of 435 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/OtherSalariesAndWagesGrp/ProgramServicesAmt0215017
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IRS990/PrincipalOfficerNm0ANGELA HI'ILEI KAWELO
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IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1KAK PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2AM PROGRAM SERVICES FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165652
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212797
IRS990/ProgSrvcAccomActy2Grp/Desc0KA AI KAMAHAO (KAK) EDUCATION PROGRAM. ANNUALLY, THE KAK PROGRAM PROVIDES EDUCATION OPPORTUNITIES TO APPROXIMATELY 6,000 STUDENTS. THE PROGRAM INCLUDES SINGLE VISIT FIELD TRIPS, RECURRING EDUCATION PROGRAMS, AND RESEARCH ACTIVITIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0117184
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt065652
IRS990/ProgSrvcAccomActy3Grp/Desc0AINA MOMONA (AM) IS PAEPAE O HE'EIA'S FISHPOND PRODUCT-DRIVEN, REVENUE- GENERATING PROGRAM. AM PROJECTS INCLUDE THE REMOVAL OF INVASIVE ALGAE FROM WITHIN THE FISHPOND, ANNUALLY HOSTING SEVEN COMMUNITY FISHING DAYS TO REMOVE PREDATOR FISH, THE RESEARCH OF POTENTIAL PRODUCTS AND THE SALE OF MANGROVE CRAB.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt031396
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt012797
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherExpensesAmt0307605
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IRS990/PYTotalExpensesAmt0855245
IRS990/PYTotalRevenueAmt0995213
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-354495
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt067452
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0678980
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0945306
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04581078
IRS990ScheduleA/TotalSupportAmt04582808
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0646
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt01084
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01730
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT WITH HELP FROM PAEPAE O HE'EIA'S FISCAL MANAGER. WHEN THE DRAFT IS COMPLETED, FORM 990 IS REVIEWED AND APPROVED BY THE FISCAL MANAGER AND BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT DECIDED BY BOARD OF DIRECTORS AND MANAGEMENT ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS 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/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt476,525 16,234 0
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 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt048354
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148477
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0554585
IRS990/TotalVolunteersCnt02859
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01690792
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01326620
IRS990/TravelGrp/ManagementAndGeneralAmt0310
IRS990/TravelGrp/ProgramServicesAmt06429
IRS990/TravelGrp/TotalAmt06739
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6355

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
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