Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Na Kupa'A O Kuhio
EIN 74-3206580 • 501(c)3 • Honolulu, HI
Profile
Mission: to assist the department of hawaiian home lands (dhhl), a state of hawaii governmental agency, to carry out its mission of managing the hawaiian home lands trust effectively and to develop and deliver lands to native hawaiians.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 157.1% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$77,638
Down $3,908,367 (-98%) from 2013
Liabilities
Down$2,268
Down $3,536,261 (-100%) from 2013
Net Assets
Down$75,370
Down $372,106 (-83%) from 2013
Revenue
Down$16,000
Down $445,625 (-97%) from 2013
Expenses
Down$68,561
Down $119,230 (-63%) from 2013
Net Income
Down-$52,561
Down $326,395 (-119%) from 2013
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $77,638
- Liabilities
- $2,268
- Net assets
- $75,370
- Revenue
- $16,000
- Expenses
- $68,561
- Net income
- -$52,561
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 28, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $16,000
Mission and Program Overview
Mission
Mission: to assist the department of hawaiian home lands (dhhl), a state of hawaii governmental agency, to carry out its mission of managing the hawaiian home lands trust effectively and to develop and deliver lands to native hawaiians.
To assist the department of hawaiian home lands (dhhl), a state of hawaii governmental agency, to carry out its mission of managing the hawaiian home lands trust effectively and to develop and deliver lands to native hawaiians.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| N/A | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BILLIE GABRIEL | Executive Di | PT | $25,131 | - | $25,131 |
| NEIL HANNAHS | President & | PT | $0 | - | - |
| SYDNEY KELIIPULEOLE | Secretary & | PT | $0 | - | - |
| TODD APO | Treasurer & | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- NA KUPA'A O KUHIO
- EIN
- 74-3206580
- Phone
- 8087535047
- Address
- 1188 BISHOP STREET SUITE 907, HONOLULU, HI 96813
Signing Officer
- Name
- Neil Hannahs
- Title
- President & Director
- Phone
- 8082865660
- Signed
- 2025-05-28
Preparer
- Firm
- Wikoff Combs & Co LLC
- Address
- 1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
- Preparer
- Manoj Samaranayake
- Phone
- 8087911414
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 2,239 office 1,442 insurance 656 bank fees 380 non-investment depreciation 286 total 5,003”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 0 3,273 furniture 0 6,000 less accumulated depreciation 0 286 total 0 8,987”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 2,268”
Form 990-ez, Part III
“To assist the department of hawaiian home lands (dhhl), a state of hawaii governmental agency, to carry out its mission of managing the hawaiian home lands trust effectively and to develop and deliver lands to native hawaiians.”
Raw XML Appendix124 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SYDNEY KELIIPULEOLE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8087535047 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1188 BISHOP STREET SUITE 907 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96813 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 127931 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 68651 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -52561 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 50603 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 127931 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 77638 |
| IRS990EZ/GrossReceiptsAmt | 0 | 16000 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 127931 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 75370 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 127931 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 75370 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12955 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 25131 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BILLIE GABRIEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | NEIL HANNAHS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SYDNEY KELIIPULEOLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TODD APO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT & |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY & |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER & |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8987 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5003 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ASSIST THE DEPARTMENT OF HAWAIIAN HOME LANDS (DHHL), A STATE OF HAWAII GOVERNMENTAL AGENCY, TO CARRY OUT ITS MISSION OF MANAGING THE HAWAIIAN HOME LANDS TRUST EFFECTIVELY AND TO DEVELOP AND DELIVER LANDS TO NATIVE HAWAIIANS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | N/A |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2268 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 68561 |
| IRS990EZ/TotalRevenueAmt | 0 | 16000 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 16000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 16000 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 16000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 16000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 16000 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 16000 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 2,239 OFFICE 1,442 INSURANCE 656 BANK FEES 380 NON-INVESTMENT DEPRECIATION 286 TOTAL 5,003 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 0 3,273 FURNITURE 0 6,000 LESS ACCUMULATED DEPRECIATION 0 286 TOTAL 0 8,987 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 2,268 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO ASSIST THE DEPARTMENT OF HAWAIIAN HOME LANDS (DHHL), A STATE OF HAWAII GOVERNMENTAL AGENCY, TO CARRY OUT ITS MISSION OF MANAGING THE HAWAIIAN HOME LANDS TRUST EFFECTIVELY AND TO DEVELOP AND DELIVER LANDS TO NATIVE HAWAIIANS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NEIL HANNAHS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT & DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082865660 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NA KUPA'A O KUHIO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NAKU |
| ReturnHeader/Filer/EIN | 0 | 743206580 |
| ReturnHeader/Filer/PhoneNum | 0 | 8087535047 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1188 BISHOP STREET SUITE 907 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96813 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 651203311 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIKOFF COMBS & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1001 BISHOP STREET SUITE 2760 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 968133486 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8087911414 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MANOJ SAMARANAYAKE |
| ReturnHeader/ReturnTs | 0 | 2025-06-05T17:31:36-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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