Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
EIN 72-1595460 • 501(c)3 • Kalaupapa, HI
Profile
Ka ohana o kalaupapa, an ohana of kalaupapa patients, and their family members and friends, are dedicated to promoting the value and dignity of every individual exiled to kalaupapa since 1866. As an ohana, we cherish and look for guidance from our kupuna of kalaupapa and we believe in the values of aloha, lokahi, malama, kokua, and pono. The goal of the ohana is to ensure that the state and federal laws are carried out to guarantee that all patients can live out their lives in kalaupapa with all the necessary support and services. We will also work with and serve as a resource for other entities to help shape the communitys future, assist with the interpretation of history, educate the public and make certain that the legacy of kalaupapa will remain a living inspiration and testament for generations to come.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 31.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$548,847
Up $185,910 (+51%) from 2023
Liabilities
Up$188,852
Up $184,801 (+4562%) from 2023
Net Assets
Up$359,995
Up $1,109 (+0.3%) from 2023
Revenue
Up$93,050
Up $45,962 (+98%) from 2023
Expenses
Up$91,941
Up $26,350 (+40%) from 2023
Net Income
Up$1,109
Up $19,612 (+106%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Ka ohana o kalaupapa, an ohana of kalaupapa patients, and their family members and friends, are dedicated to promoting the value and dignity of every individual exiled to kalaupapa since 1866. As an ohana, we cherish and look for guidance from our kupuna of kalaupapa and we believe in the values of aloha, lokahi, malama, kokua, and pono. The goal of the ohana is to ensure that the state and federal laws are carried out to guarantee that all patients can live out their lives in kalaupapa with all the necessary support and services. We will also work with and serve as a resource for other entities to help shape the communitys future, assist with the interpretation of history, educate the public and make certain that the legacy of kalaupapa will remain a living inspiration and testament for generations to come.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $278,194 | $410,497 | ▲ $132,303 |
| Inventories for Sale or Use | $75,084 | $15,154 | ▼ $59,930 |
| Accounts Receivable | $7,515 | $7,906 | ▲ $391 |
| Land, Buildings, and Equipment, Net | $2,144 | $1,125 | ▼ $1,019 |
| Prepaid Expenses and Deferred Charges | - | $670 | - |
| Total Assets | $362,937 | $548,847 | ▲ $185,910 |
| Other Assets Total | - | $113,495 | - |
| Liabilities | |||
| Deferred Revenue | - | $186,427 | - |
| Accounts Payable and Accrued Expenses | $4,051 | $2,425 | ▼ $1,626 |
| Total Liabilities | $4,051 | $188,852 | ▲ $184,801 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $358,886 | $359,995 | ▲ $1,109 |
| Total Net Assets Fund Balance | $358,886 | $359,995 | ▲ $1,109 |
| Total Liabilities and Net Assets / Fund Balance | $362,937 | $548,847 | ▲ $185,910 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,125 | $22,052 | $23,177 |
| Equipment | - | $1,989 | $1,989 |
| Other Assets Org | $113,495 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Valerie Monson | Executive Di | FT | $28,850 | $28,850 |
| Name | Title |
|---|---|
| Charmaine Woodward | President |
| Gloria Marks | Director |
| Kehaulani Lum | Director |
| Lorna Catalani | Director |
| Monica Morris | Director |
| Sister Davilyn Ah Chick | Director |
| Degray Vanderbilt | Secretary |
| Pauline Ahulau Chow | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $64,391 |
| Salaries, Compensation, and Employee Benefits | $27,550 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $31,064 | - | - | $31,064 |
| Current Officers, Directors, Trustees, and Key Employees | $24,795 | $2,755 | - | $27,550 |
| Fees for Services Accounting | - | $13,937 | - | $13,937 |
| Office Expenses | $389 | $5,593 | - | $5,982 |
| Insurance | $1,270 | $626 | - | $1,896 |
| Advertising | $1,019 | - | - | $1,019 |
| Depreciation Depletion | - | $1,019 | - | $1,019 |
| Information Technology | $613 | - | - | $613 |
| Other Expenses | $721 | $519 | - | $519 |
| All Other Expenses | $417 | $38 | - | $455 |
| Travel | $300 | - | - | $300 |
| Total Functional Expenses | $67,454 | $24,487 | $0 | $91,941 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors reviews and approves the form 990 prior to filing.”
“Board members are required to recuse themselves from voting on matters where a conflict has been identified.”
“Compensation for the executive director is determined annually by the board of directors. The board reviews the compensation information from comparable organizations and the organization's annual budget.”
“Governing documents and the form 990 are available upon request.”
“Ka ohana o kalaupapa, an ohana of kalaupapa patients, and their family members and friends, are dedicated to promoting the value and dignity of every individual exiled to kalaupapa since 1866. As an ohana, we cherish and look for guidance from our kupuna of kalaupapa and we believe in the values of aloha, lokahi, malama, kokua, and pono. The goal of the ohana is to ensure that the state and federal laws are carried out to guarantee that all patients can live out their lives in kalaupapa with all the necessary support and services. We will also work with and serve as a resource for other entities to help shape the communitys future, assist with the interpretation of history, educate the public and make certain that the legacy of kalaupapa will remain a living inspiration and testament for generations to come.”
“Webinars - ka 'ohana hosted three public webinars, presented guest webinars to the staff of the hawai`i state department of health about how the kalaupapa memorial got started and, later, that same webinar for state health director dr. Kenneth fink;, and gave private webinars to ahahui o na kauka and a class at the university of las vegas. Kalaupapa presentations/events - ka 'ohana hosted a community educational presentation with a meal for the community in july as well as a three-day event of educational activities, music and meals commemorating the 140th anniversary of the visit of queen kapi`olani and then-princess liliu`okalani to kalaupapa. Essays - researched and wrote 12 essays about various events in kalaupapa history, electronically distributed to 1,300 e-subscribers. Newsletter -- produced a 12-page newsletter focusing on questions surrounding the future of kalaupapa; distributed to 1,400 mail subscribers and posted on our 'ohana website.”
“Digital archive - thanks to a grant from the mellon foundation, ka 'ohana o kalaupapa hired a digital archivist who began work in september, 2024, to create a digital archive of all the information gathered by ka 'ohana over the years about the people of kalaupapa. In the future, some of this information will be made available to the public and other information will be accessible to families only. Family visits, restoration of family ties - we continued to help descendants learn more about their ancestors by conducting research of our records for them and, on a more limited basis, arranged for families to visit kalaupapa.”
“Consulting 3,665 0 0 other professional services 1,649 0 0 special project coordinator 25,750 0 0 total 31,064 0 0”
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/ActivityOrMissionDesc | 0 | KA OHANA O KALAUPAPA, AN OHANA OF KALAUPAPA PATIENTS, AND THEIR FAMILY MEMBERS AND FRIENDS, ARE DEDICATED TO PROMOTING THE VALUE AND DIGNITY OF EVERY INDIVIDUAL EXILED TO KALAUPAPA SINCE 1866. AS AN OHANA, WE CHERISH AND LOOK FOR GUIDANCE FROM OUR KUPUNA OF KALAUPAPA AND WE BELIEVE IN THE VALUES OF ALOHA, LOKAHI, MALAMA, KOKUA, AND PONO. THE GOAL OF THE OHANA IS TO ENSURE THAT THE STATE AND FEDERAL LAWS ARE CARRIED OUT TO GUARANTEE THAT ALL PATIENTS CAN LIVE OUT THEIR LIVES IN KALAUPAPA WITH ALL THE NECESSARY SUPPORT AND SERVICES. WE WILL ALSO WORK WITH AND SERVE AS A RESOURCE FOR OTHER ENTITIES TO HELP SHAPE THE COMMUNITYS FUTURE, ASSIST WITH THE INTERPRETATION OF HISTORY, EDUCATE THE PUBLIC AND MAKE CERTAIN THAT THE LEGACY OF KALAUPAPA WILL REMAIN A LIVING INSPIRATION AND TESTAMENT FOR GENERATIONS TO COME. |
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| IRS990/Desc | 0 | KALAUPAPA MONTH -- IN 2021, KA 'OHANA O KALAUPAPA INTRODUCED A BILL TO THE HAWAI`I STATE LEGISLATURE TO DESIGNATE JANUARY ANNUALLY AS KALAUPAPA MONTH. FOR OUR THIRD KALAUPAPA MONTH IN JANUARY 2024, KA 'OHANA HOSTED TWO EVENTS AT KALAUPAPA: A CEREMONY REMEMBERING THE FIRST 12 PEOPLE WITH LEPROSY WHO ARRIVED ON JAN. 6, 1866 AND A WALK IN THEIR FOOTSTEPS TO KALAWAO AND AN EVENING EDUCATIONAL PRESENTATION THAT INCLUDED A MEAL FOR THE COMMUNITY. KA 'OHANA ALSO DISTRIBUTED INFORMATIONAL BROCHURES TO SCHOOLS AND THE PUBLIC WITH WAYS TO COMMEMORATE THE EVENT; HOSTED TWO PUBLIC WEBINARS AND DISTRIBUTED SIX ESSAYS ABOUT THE VARIOUS DATES. |
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| IRS990/MissionDesc | 0 | KA OHANA O KALAUPAPA, AN OHANA OF KALAUPAPA PATIENTS, AND THEIR FAMILY MEMBERS AND FRIENDS, ARE DEDICATED TO PROMOTING THE VALUE AND DIGNITY OF EVERY INDIVIDUAL EXILED TO KALAUPAPA SINCE 1866. AS AN OHANA, WE CHERISH AND LOOK FOR GUIDANCE FROM OUR KUPUNA OF KALAUPAPA AND WE BELIEVE IN THE VALUES OF ALOHA, LOKAHI, MALAMA, KOKUA, AND PONO. THE GOAL OF THE OHANA IS TO ENSURE THAT THE STATE AND FEDERAL LAWS ARE CARRIED OUT TO GUARANTEE THAT ALL PATIENTS CAN LIVE OUT THEIR LIVES IN KALAUPAPA WITH ALL THE NECESSARY SUPPORT AND SERVICES. WE WILL ALSO WORK WITH AND SERVE AS A RESOURCE FOR OTHER ENTITIES TO HELP SHAPE THE COMMUNITYS FUTURE, ASSIST WITH THE INTERPRETATION OF HISTORY, EDUCATE THE PUBLIC AND MAKE CERTAIN THAT THE LEGACY OF KALAUPAPA WILL REMAIN A LIVING INSPIRATION AND TESTAMENT FOR GENERATIONS TO COME. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WEBINARS - KA 'OHANA HOSTED THREE PUBLIC WEBINARS, PRESENTED GUEST WEBINARS TO THE STAFF OF THE HAWAI`I STATE DEPARTMENT OF HEALTH ABOUT HOW THE KALAUPAPA MEMORIAL GOT STARTED AND, LATER, THAT SAME WEBINAR FOR STATE HEALTH DIRECTOR DR. KENNETH FINK;, AND GAVE PRIVATE WEBINARS TO AHAHUI O NA KAUKA AND A CLASS AT THE UNIVERSITY OF LAS VEGAS. KALAUPAPA PRESENTATIONS/EVENTS - KA 'OHANA HOSTED A COMMUNITY EDUCATIONAL PRESENTATION WITH A MEAL FOR THE COMMUNITY IN JULY AS WELL AS A THREE-DAY EVENT OF EDUCATIONAL ACTIVITIES, MUSIC AND MEALS COMMEMORATING THE 140TH ANNIVERSARY OF THE VISIT OF QUEEN KAPI`OLANI AND THEN-PRINCESS LILIU`OKALANI TO KALAUPAPA. ESSAYS - RESEARCHED AND WROTE 12 ESSAYS ABOUT VARIOUS EVENTS IN KALAUPAPA HISTORY, ELECTRONICALLY DISTRIBUTED TO 1,300 E-SUBSCRIBERS. NEWSLETTER -- PRODUCED A 12-PAGE NEWSLETTER FOCUSING ON QUESTIONS SURROUNDING THE FUTURE OF KALAUPAPA; DISTRIBUTED TO 1,400 MAIL SUBSCRIBERS AND POSTED ON OUR 'OHANA WEBSITE. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | KALAUPAPA MEMORIAL - PLANNING FOR THE MEMORIAL CONTINUED. KA 'OHANA HIRED NEW ATTORNEYS (OUR PREVIOUS ATTORNEY RETIRED) AND A PROJECT MANAGER TO HOPEFULLY STREAMLINE AND SPEED UP THIS PROCESS. KA 'OHANA HOSTED MEETINGS WITH STATE AND FEDERAL AGENCIES ON RELEASING THE FUNDS APPROPRIATED BY THE STATE LEGISLATURE AND CONTINUED WORK ON COMPILING THE NAMES THAT WILL BE DISPLAYED ON THE MEMORIAL. PROFESSIONAL CONSULTANTS CONTINUED WORK ON THE DESIGN PLANS FOR THE MEMORIAL. |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | DIGITAL ARCHIVE - THANKS TO A GRANT FROM THE MELLON FOUNDATION, KA 'OHANA O KALAUPAPA HIRED A DIGITAL ARCHIVIST WHO BEGAN WORK IN SEPTEMBER, 2024, TO CREATE A DIGITAL ARCHIVE OF ALL THE INFORMATION GATHERED BY KA 'OHANA OVER THE YEARS ABOUT THE PEOPLE OF KALAUPAPA. IN THE FUTURE, SOME OF THIS INFORMATION WILL BE MADE AVAILABLE TO THE PUBLIC AND OTHER INFORMATION WILL BE ACCESSIBLE TO FAMILIES ONLY. FAMILY VISITS, RESTORATION OF FAMILY TIES - WE CONTINUED TO HELP DESCENDANTS LEARN MORE ABOUT THEIR ANCESTORS BY CONDUCTING RESEARCH OF OUR RECORDS FOR THEM AND, ON A MORE LIMITED BASIS, ARRANGED FOR FAMILIES TO VISIT KALAUPAPA. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KA OHANA O KALAUPAPA, AN OHANA OF KALAUPAPA PATIENTS, AND THEIR FAMILY MEMBERS AND FRIENDS, ARE DEDICATED TO PROMOTING THE VALUE AND DIGNITY OF EVERY INDIVIDUAL EXILED TO KALAUPAPA SINCE 1866. AS AN OHANA, WE CHERISH AND LOOK FOR GUIDANCE FROM OUR KUPUNA OF KALAUPAPA AND WE BELIEVE IN THE VALUES OF ALOHA, LOKAHI, MALAMA, KOKUA, AND PONO. THE GOAL OF THE OHANA IS TO ENSURE THAT THE STATE AND FEDERAL LAWS ARE CARRIED OUT TO GUARANTEE THAT ALL PATIENTS CAN LIVE OUT THEIR LIVES IN KALAUPAPA WITH ALL THE NECESSARY SUPPORT AND SERVICES. WE WILL ALSO WORK WITH AND SERVE AS A RESOURCE FOR OTHER ENTITIES TO HELP SHAPE THE COMMUNITYS FUTURE, ASSIST WITH THE INTERPRETATION OF HISTORY, EDUCATE THE PUBLIC AND MAKE CERTAIN THAT THE LEGACY OF KALAUPAPA WILL REMAIN A LIVING INSPIRATION AND TESTAMENT FOR GENERATIONS TO COME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | WEBINARS - KA 'OHANA HOSTED THREE PUBLIC WEBINARS, PRESENTED GUEST WEBINARS TO THE STAFF OF THE HAWAI`I STATE DEPARTMENT OF HEALTH ABOUT HOW THE KALAUPAPA MEMORIAL GOT STARTED AND, LATER, THAT SAME WEBINAR FOR STATE HEALTH DIRECTOR DR. KENNETH FINK;, AND GAVE PRIVATE WEBINARS TO AHAHUI O NA KAUKA AND A CLASS AT THE UNIVERSITY OF LAS VEGAS. KALAUPAPA PRESENTATIONS/EVENTS - KA 'OHANA HOSTED A COMMUNITY EDUCATIONAL PRESENTATION WITH A MEAL FOR THE COMMUNITY IN JULY AS WELL AS A THREE-DAY EVENT OF EDUCATIONAL ACTIVITIES, MUSIC AND MEALS COMMEMORATING THE 140TH ANNIVERSARY OF THE VISIT OF QUEEN KAPI`OLANI AND THEN-PRINCESS LILIU`OKALANI TO KALAUPAPA. ESSAYS - RESEARCHED AND WROTE 12 ESSAYS ABOUT VARIOUS EVENTS IN KALAUPAPA HISTORY, ELECTRONICALLY DISTRIBUTED TO 1,300 E-SUBSCRIBERS. NEWSLETTER -- PRODUCED A 12-PAGE NEWSLETTER FOCUSING ON QUESTIONS SURROUNDING THE FUTURE OF KALAUPAPA; DISTRIBUTED TO 1,400 MAIL SUBSCRIBERS AND POSTED ON OUR 'OHANA WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DIGITAL ARCHIVE - THANKS TO A GRANT FROM THE MELLON FOUNDATION, KA 'OHANA O KALAUPAPA HIRED A DIGITAL ARCHIVIST WHO BEGAN WORK IN SEPTEMBER, 2024, TO CREATE A DIGITAL ARCHIVE OF ALL THE INFORMATION GATHERED BY KA 'OHANA OVER THE YEARS ABOUT THE PEOPLE OF KALAUPAPA. IN THE FUTURE, SOME OF THIS INFORMATION WILL BE MADE AVAILABLE TO THE PUBLIC AND OTHER INFORMATION WILL BE ACCESSIBLE TO FAMILIES ONLY. FAMILY VISITS, RESTORATION OF FAMILY TIES - WE CONTINUED TO HELP DESCENDANTS LEARN MORE ABOUT THEIR ANCESTORS BY CONDUCTING RESEARCH OF OUR RECORDS FOR THEM AND, ON A MORE LIMITED BASIS, ARRANGED FOR FAMILIES TO VISIT KALAUPAPA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD REVIEWS THE COMPENSATION INFORMATION FROM COMPARABLE ORGANIZATIONS AND THE ORGANIZATION'S ANNUAL BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONSULTING 3,665 0 0 OTHER PROFESSIONAL SERVICES 1,649 0 0 SPECIAL PROJECT COORDINATOR 25,750 0 0 TOTAL 31,064 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VALERIE MONSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-21 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CARBONARO CPAS & MANAGEMENT GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1885 MAIN ST STE 408 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAILUKU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96793 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082425002 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GRETCHEN KREMEYER |
| ReturnHeader/ReturnTs | 0 | 2025-10-25T13:36:23-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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