Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$502,830
Up $40,050 (+8.7%) from 2013
Net Assets
Up$461,217
Up $23,240 (+5.3%) from 2013
Liabilities
Up$41,613
Up $16,810 (+68%) from 2013
Revenue And Expenses
Revenue
Up$577,918
Up $120,163 (+26%) from 2013
Expenses
Up$554,678
Up $45,625 (+9.0%) from 2013
Net Income
Up$23,240
Up $74,538 (+145%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- May 13, 2016
- Return Version
- 2013v4.0
- Gross Receipts
- $630,310
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $370,616 | $416,605 | ▲ $45,989 |
| Pledges and Grants Receivable | $58,500 | $76,325 | ▲ $17,825 |
| Land, Buildings, and Equipment, Net | $14,302 | $36,079 | ▲ $21,777 |
| Prepaid Expenses and Deferred Charges | $6,644 | $6,611 | ▼ $33 |
| Inventories for Sale or Use | $5,263 | $4,478 | ▼ $785 |
| Accounts Receivable | $7,455 | $1,180 | ▼ $6,275 |
| 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 | $541,278 | ▲ $78,498 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $24,803 | $29,052 | ▲ $4,249 |
| Deferred Revenue | - | $1,050 | - |
| Total Liabilities | $24,803 | $30,102 | ▲ $5,299 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $383,534 | $472,112 | ▲ $88,578 |
| Temporarily Rstr Net Assets | $54,443 | $39,064 | ▼ $15,379 |
| Total Net Assets Fund Balance | $437,977 | $511,176 | ▲ $73,199 |
| Total Liabilities and Net Assets / Fund Balance | $462,780 | $541,278 | ▲ $78,498 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $36,079 | $45,668 | $81,747 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Mahina Paishon Duarte | President |
| William K Richards | Vice President |
| Lihau Paik | Director |
| Jo-Ann Leong | BOD Emeritus |
| Kau'i Sai-Dudoit | BOD Emeritus |
| Judith Lemus | Secretary |
| Keith Chang | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $133,979
- Program Service Revenue
- $477,205
- Investment Income
- $0
- Other Revenue
- $4,059
- All Other Contributions
- $133,979
- Change in Net Assets
- $62,138
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $397,153 |
| Other Expenses | $155,952 |
| Total Fundraising Expense | $3,551 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 | $464,780 | $84,774 | $3,551 | $553,105 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Gaming Direct Expenses | $7,425 |
| Fundraising Gross Income | $6,766 |
| Gaming Gross Income | $4,705 |
| Fundraising Direct Expenses | $2,499 |
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| 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
- President
- Signed
- 2016-05-13
- 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
Supplemental Narrative
Additional Explanations
Other Changes In Net Assets Or Fund Balances - Other Increases
“Adjust unclaimed checks prior years = $11511”
Other Changes In Net Assets Or Fund Balances - Other Decreases
“Credit memo to customer dated 2011 = -$450”
Amended Explanation
“An amended return is being filed to properly reflect an audit of the ending balances of assets, liabilities and net assets as well as to properly report program service fees on Schedule A. (The income and expenses were not audited.) The following changes were made:Part I Changes to pledges and program fees to reflect additional receivables at the end of the year as well as a change to other expenses for equipment that was capitalized.Part II Change to 4c for equipment that was capitalized.Part VIII Changes to pledges and program fees and reclassification of in-kind donations used as prizes for the gaming activity.Part IX Changes to other expenses for equipment that was capitalized.Part X Changes to receivables, fixed assets and net assets.Part XI Change to reflect audit adjustment for checks that hadnt cleared the bank.Schedule A, Part II Corrections for program fees and excess contributions.Schedule B Changes related to pledges receivable.Schedule D Changes related to the capitalized equipment.Schedule O Changes related to this amendment.”
Raw XML AppendixShowing 400 of 469 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 |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 29052 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7455 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1180 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/AllOtherContributionsAmt | 0 | 133979 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 569 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 541 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 72 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1182 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Angela Hiilei Kawelo |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082366178 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 46-077 Ipuka St |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Kaneohe |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 96744 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 370616 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 416605 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1505 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1505 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 5143 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 133979 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 155952 |
| IRS990/CYOtherRevenueAmt | 0 | 4059 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 477205 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 62138 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 397153 |
| IRS990/CYTotalExpensesAmt | 0 | 553105 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3551 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 615243 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1050 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 149 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 448 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5261 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5858 |
| IRS990/Desc | 0 | Ku Hou Kuapa - Maintenance and revitalization of He`eia Fishpond's infrastructure which includes the traditional fishpond wall, fishpond environs and general site. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExcessBusinessHoldingsInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 206120 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7153 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7153 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 161 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 4522 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 40814 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 45497 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kau'i Sai-Dudoit |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Mahina Paishon Duarte |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jo-Ann Leong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | William K Richards |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Keith Chang |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Judith Lemus |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Lihau Paik |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOD Emeritus |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOD Emeritus |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 2499 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 6766 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 7425 |
| IRS990/GamingGrossIncomeAmt | 0 | 4705 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 630310 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 7350 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2982 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 994 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3976 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 5263 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4478 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 45668 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14302 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 36079 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 81747 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 437977 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 511176 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 4267 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 4267 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | -2720 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | -2720 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 2207 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2207 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990/NoncashContributionsAmt | 0 | 17713 |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4575 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 29257 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 34137 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
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| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
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| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 11061 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | -35 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5999 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 38982 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 44946 |
| IRS990/OtherExpensesGrp/Desc | 0 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Organizational development |
| IRS990/OtherExpensesGrp/Desc | 2 | Printing and Publications |
| IRS990/OtherExpensesGrp/Desc | 3 | Bank charges & merchant fees |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 357 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 838 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 302 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1232 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 404 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1318 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 432 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 44631 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3581 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 865 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 115 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 46220 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3985 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3021 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 849 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 305 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 305 |
| IRS990/OtherRevenueTotalAmt | 0 | 305 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 822 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 50005 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 270342 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 321169 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 83 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4783 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26172 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31038 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 58500 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 76325 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6644 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6611 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Fishpond programs |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 477205 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 477205 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Ka 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/ExpenseAmt | 0 | 195923 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 60827 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | `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/ExpenseAmt | 0 | 62737 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 828 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 16955 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 129380 |
| IRS990/PYOtherRevenueAmt | 0 | -714 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | -51298 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 379673 |
| IRS990/PYTotalExpensesAmt | 0 | 509053 |
| IRS990/PYTotalRevenueAmt | 0 | 457755 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 62138 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 133979 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 16955 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15888 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22309 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34931 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 224062 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2207404 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 305 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1655 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1960 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.79080 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.74380 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 219103 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 4959 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 133979 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 16955 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15888 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22309 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34931 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 224062 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 277064 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 3754 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 24004 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22346 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 938 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 51042 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 36079 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 45668 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 81747 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 36079 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization's board has no committees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990 is available on Guidestar.org. Other financial and governing documents are available by request at the office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Adjust unclaimed checks prior years = $11511 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Credit memo to customer dated 2011 = -$450 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | An amended return is being filed to properly reflect an audit of the ending balances of assets, liabilities and net assets as well as to properly report program service fees on Schedule A. (The income and expenses were not audited.) The following changes were made:Part I Changes to pledges and program fees to reflect additional receivables at the end of the year as well as a change to other expenses for equipment that was capitalized.Part II Change to 4c for equipment that was capitalized.Part VIII Changes to pledges and program fees and reclassification of in-kind donations used as prizes for the gaming activity.Part IX Changes to other expenses for equipment that was capitalized.Part X Changes to receivables, fixed assets and net assets.Part XI Change to reflect audit adjustment for checks that hadnt cleared the bank.Schedule A, Part II Corrections for program fees and excess contributions.Schedule B Changes related to pledges receivable.Schedule D Changes related to the capitalized equipment.Schedule O Changes related to this amendment. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Changes In Net Assets Or Fund Balances - Other Increases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Changes In Net Assets Or Fund Balances - Other Decreases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Amended Explanation |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $502,830
- Liabilities
- $41,613
- Net assets
- $461,217
- Revenue
- $577,918
- Expenses
- $554,678
- Net income
- $23,240