Civic Intelligence

Kimokeo Foundation

990 • Fiscal year 2023 • EIN 81-0966140

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

95 Mahalani St Ste 12Wailuku, HI 96793

(808) 446-3030

Siviq Scores

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

Liabilities / Assets

71st percentile

0.13x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.03x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$66,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

90th percentile

61%

Faster asset growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

158%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$129,922

Up $49,369 (+61%) from 2022

Net Assets

Up

$112,721

Up $35,698 (+46%) from 2022

Liabilities

Up

$17,201

Up $13,671 (+387%) from 2022

Revenue

Up

$597,006

Up $365,990 (+158%) from 2022

Expenses

Up

$561,308

Up $299,665 (+115%) from 2022

Net Income

Up

$35,698

Up $66,325 (+217%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2018: $121,907Net Assets 2018: $121,9072018Assets 2019: $118,772Net Assets 2019: $118,7722019Assets 2020: $90,823Net Assets 2020: $90,8232020Assets 2021: $110,342Liabilities 2021: $2,692Net Assets 2021: $107,6502021Assets 2022: $80,553Liabilities 2022: $3,530Net Assets 2022: $77,0232022Assets 2023: $129,922Liabilities 2023: $17,201Net Assets 2023: $112,7212023Assets 2024: $1,348,151Liabilities 2024: $1,161,308Net Assets 2024: $186,8432024

Highlighted filing

2023

Assets$129,922
Liabilities$17,201
Net Assets$112,721

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $57,290Expenses 2018: $11,330Net Income 2018: $45,9602018Revenue 2019: $66,019Expenses 2019: $69,154Net Income 2019: -$3,1352019Revenue 2020: $59,648Expenses 2020: $87,597Net Income 2020: -$27,9492020Revenue 2021: $179,741Expenses 2021: $162,914Net Income 2021: $16,8272021Revenue 2022: $231,016Expenses 2022: $261,643Net Income 2022: -$30,6272022Revenue 2023: $597,006Expenses 2023: $561,308Net Income 2023: $35,6982023Revenue 2024: $447,758Expenses 2024: $373,636Net Income 2024: $74,1222024

Highlighted filing

2023

Revenue$597,006
Expenses$561,308
Net Income$35,698
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$597,006
Mission and Program Overview

Mission

The mission of kimokeo foundation is to preserve and perpetuate the native hawaiian culture, its traditions, practices and language and mauis environment through educational programs which benefit the people of maui.

To preserve and perpetuate the native hawaiian culture, its traditions, practices and language, mauis environment and communitys health through educational programs which benefit the people of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$50,000$100,000▲ $50,000
Cash and Non-Interest-Bearing Accounts$30,553$29,922▼ $631
Total Assets$80,553$129,922▲ $49,369
Liabilities
Unsecured Notes Loans Payable-$15,000-
Other Liabilities$3,530$2,201▼ $1,329
Total Liabilities$3,530$17,201▲ $13,671
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,023$112,721▲ $35,698
Total Net Assets Fund Balance$77,023$112,721▲ $35,698
Total Liabilities and Net Assets / Fund Balance$80,553$129,922▲ $49,369

Asset Categories

AssetBook ValueDepreciationBasis
Land$100,000-$100,000
Other Land Buildings-$28,832$28,832
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joylynn PamanExecutive DiFT$66,000$66,000

Board Members and Trustees

NameTitle
Leonard Kimokeo KapahulehuaPresident
Brian WalshDirector
Namomi MccorristonDirector
Lyons NaoneDirector/adv
Nancy La JoySecretary
Michael PhillipsTreasurer
Napua AloyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$551,296
Program Service Revenue
$45,710
Investment Income
$0
Other Revenue
$0
All Other Contributions
$326,296
Change in Net Assets
$35,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,782
Grants and Similar Amounts Paid$130,000
Salaries, Compensation, and Employee Benefits$72,526
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$130,000--$130,000
Current Officers, Directors, Trustees, and Key Employees$59,400$6,600-$66,000
Occupancy$53,986--$53,986
All Other Expenses$14,048$3,293-$17,341
Fees for Services Other$14,380--$14,380
Other Expenses$7,174--$7,174
Payroll Taxes$5,873$653-$6,526
Travel$3,247$3,247-$6,494
Information Technology$2,482$2,482-$4,964
Advertising$1,807--$1,807
Insurance$826$826-$1,652
Fees for Services Accounting$755$755-$1,510
Office Expenses$617$618-$1,235
Total Functional Expenses$542,834$18,474$0$561,308
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Na Leo Kalele IncLahaina, HI501c3Support$120,000
Punana Leo O MauiWailuku, HI501c3Support$10,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,201
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 2

Leonard kimokeo kapahulehua napua aloy president vice pres. Family relationship

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed and approved by the board of directors prior to filing.

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

Board members are required to recuse themselves from voting on matters where a conflict has been identified.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
Kimokeo Foundation
EIN
81-0966140
Phone
8084463030
Address
95 MAHALANI ST STE 12, WAILUKU, HI 96793

Signing Officer

Name
Michael Phillips
Title
Treasurer
Phone
8082767219
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonard Kimokeo Kapahulehua
Formed
2015
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
30

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

As a result of the devastating wildfires that affected lahaina, the organization introduced a disaster relief program.

Form 990, Page 2, Part III, Line 4A

Kimokeo foundation continued to host its na liko i ka la'i program, which included four hawaiian cultural workshops for hawaiian immersion students and their families. Participants learned about hawaiian cultural practices and made hawaiian crafts while being instructed by hawaiian cultural practitioners in our native indigenous language. The foundation also created its online hanai i ka 'ao audiobook series which includes 22 original hawaiian audiobooks which capture the knowledge gained by na liko i ka la'i youth and the hawaiian cultural practices that they learned during the program. We continued to partner with hanona and holani hana to provide lodging for off-island hawaiian cultural practitioners who visit maui to conduct traditional hawaiian hale (house) building practices and training in waihe'e and wailuku. We also supported members of hui malama loko i'a to train maui residents about hawaiian fishpond restoration masonry skills. We have education partners on maui and throughout the state. For a second year, we partnered with pacific american foundation's nalu (nature activities for learning and understanding) studies program by providing educational and logistical support for their science program. Nalu studies connects maui nui's students in hands-on outdoor and laboratory activities in environmental science on maui.

Form 990, Page 2, Part III, Line 4B

In 2023, kimokeo foundation, with the generosity of its donors, helped in the response and recovery of maui wildfires victims from the tragic event that occurred in august 2023. Keeping in line with its mission for education, kimokeo foundation provided hawaiian immersion schools and public schools on the west side of maui with backpacks, school supplies, uniforms and financial assistance including a large donation to support lahaina's hawaiian immersion school to create a safe space for learning and to assist with their education needs. The foundation also partnered with a local builder to provide 7 survivors with temporary residences by providing 4 tiny homes for them. The foundation worked with many local restaurants and chefs to provide over 1,200 meals to residents and volunteers at community hubs throughout west maui. Kimokeo foundation provided west maui residents with new forms of ground transportation, purchased supplies for teams who were helping in recovery efforts and distributed thousands of boxes of donations to community hubs in partnership with mainland supporters.

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IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2023, KIMOKEO FOUNDATION, WITH THE GENEROSITY OF ITS DONORS, HELPED IN THE RESPONSE AND RECOVERY OF MAUI WILDFIRES VICTIMS FROM THE TRAGIC EVENT THAT OCCURRED IN AUGUST 2023. KEEPING IN LINE WITH ITS MISSION FOR EDUCATION, KIMOKEO FOUNDATION PROVIDED HAWAIIAN IMMERSION SCHOOLS AND PUBLIC SCHOOLS ON THE WEST SIDE OF MAUI WITH BACKPACKS, SCHOOL SUPPLIES, UNIFORMS AND FINANCIAL ASSISTANCE INCLUDING A LARGE DONATION TO SUPPORT LAHAINA'S HAWAIIAN IMMERSION SCHOOL TO CREATE A SAFE SPACE FOR LEARNING AND TO ASSIST WITH THEIR EDUCATION NEEDS. THE FOUNDATION ALSO PARTNERED WITH A LOCAL BUILDER TO PROVIDE 7 SURVIVORS WITH TEMPORARY RESIDENCES BY PROVIDING 4 TINY HOMES FOR THEM. THE FOUNDATION WORKED WITH MANY LOCAL RESTAURANTS AND CHEFS TO PROVIDE OVER 1,200 MEALS TO RESIDENTS AND VOLUNTEERS AT COMMUNITY HUBS THROUGHOUT WEST MAUI. KIMOKEO FOUNDATION PROVIDED WEST MAUI RESIDENTS WITH NEW FORMS OF GROUND TRANSPORTATION, PURCHASED SUPPLIES FOR TEAMS WHO WERE HELPING IN RECOVERY EFFORTS AND DISTRIBUTED THOUSANDS OF BOXES OF DONATIONS TO COMMUNITY HUBS IN PARTNERSHIP WITH MAINLAND SUPPORTERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0IN 2023, KIMOKEO FOUNDATION PARTNERED WITH WATER TECTONICS TO SUPPORT THEIR KULA AG PARK PRODUCE WASHING CENTER PROJECT WHICH CONVERTS RESERVOIR WATER INTO CLEAN WATER. THIS WATER IS THEN USED TO WASH AGRICULTURAL PRODUCE BEING GROWN AT KULA AG PARK. THIS WAS SUPPORTED BY A GRANT FROM THE COUNTY OF MAUI'S DEPT. OF AGRICULTURE. KIMOKEO FOUNDATION ALSO PARTNERED WITH HUI HUI WA'A O LANA'I AND THEIR MAKAI WATCH PROGRAM WITH THE NATURE CONSERVANCY. THIS ENVIRONMENTAL PROGRAM STUDIED INTERACTIONS BETWEEN MARINE LIFE AND HUMAN USE AT HULOPO'E BAY AND MANELE HARBOR ON LANA'I. THE DATA COLLECTED HELPED DETERMINE HOW TO PROTECT NATURAL MARINE RESOURCES WITHIN MAUI NUI.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1NA LEO KALELE INC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS A RESULT OF THE DEVASTATING WILDFIRES THAT AFFECTED LAHAINA, THE ORGANIZATION INTRODUCED A DISASTER RELIEF PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KIMOKEO FOUNDATION CONTINUED TO HOST ITS NA LIKO I KA LA'I PROGRAM, WHICH INCLUDED FOUR HAWAIIAN CULTURAL WORKSHOPS FOR HAWAIIAN IMMERSION STUDENTS AND THEIR FAMILIES. PARTICIPANTS LEARNED ABOUT HAWAIIAN CULTURAL PRACTICES AND MADE HAWAIIAN CRAFTS WHILE BEING INSTRUCTED BY HAWAIIAN CULTURAL PRACTITIONERS IN OUR NATIVE INDIGENOUS LANGUAGE. THE FOUNDATION ALSO CREATED ITS ONLINE HANAI I KA 'AO AUDIOBOOK SERIES WHICH INCLUDES 22 ORIGINAL HAWAIIAN AUDIOBOOKS WHICH CAPTURE THE KNOWLEDGE GAINED BY NA LIKO I KA LA'I YOUTH AND THE HAWAIIAN CULTURAL PRACTICES THAT THEY LEARNED DURING THE PROGRAM. WE CONTINUED TO PARTNER WITH HANONA AND HOLANI HANA TO PROVIDE LODGING FOR OFF-ISLAND HAWAIIAN CULTURAL PRACTITIONERS WHO VISIT MAUI TO CONDUCT TRADITIONAL HAWAIIAN HALE (HOUSE) BUILDING PRACTICES AND TRAINING IN WAIHE'E AND WAILUKU. WE ALSO SUPPORTED MEMBERS OF HUI MALAMA LOKO I'A TO TRAIN MAUI RESIDENTS ABOUT HAWAIIAN FISHPOND RESTORATION MASONRY SKILLS. WE HAVE EDUCATION PARTNERS ON MAUI AND THROUGHOUT THE STATE. FOR A SECOND YEAR, WE PARTNERED WITH PACIFIC AMERICAN FOUNDATION'S NALU (NATURE ACTIVITIES FOR LEARNING AND UNDERSTANDING) STUDIES PROGRAM BY PROVIDING EDUCATIONAL AND LOGISTICAL SUPPORT FOR THEIR SCIENCE PROGRAM. NALU STUDIES CONNECTS MAUI NUI'S STUDENTS IN HANDS-ON OUTDOOR AND LABORATORY ACTIVITIES IN ENVIRONMENTAL SCIENCE ON MAUI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN 2023, KIMOKEO FOUNDATION, WITH THE GENEROSITY OF ITS DONORS, HELPED IN THE RESPONSE AND RECOVERY OF MAUI WILDFIRES VICTIMS FROM THE TRAGIC EVENT THAT OCCURRED IN AUGUST 2023. KEEPING IN LINE WITH ITS MISSION FOR EDUCATION, KIMOKEO FOUNDATION PROVIDED HAWAIIAN IMMERSION SCHOOLS AND PUBLIC SCHOOLS ON THE WEST SIDE OF MAUI WITH BACKPACKS, SCHOOL SUPPLIES, UNIFORMS AND FINANCIAL ASSISTANCE INCLUDING A LARGE DONATION TO SUPPORT LAHAINA'S HAWAIIAN IMMERSION SCHOOL TO CREATE A SAFE SPACE FOR LEARNING AND TO ASSIST WITH THEIR EDUCATION NEEDS. THE FOUNDATION ALSO PARTNERED WITH A LOCAL BUILDER TO PROVIDE 7 SURVIVORS WITH TEMPORARY RESIDENCES BY PROVIDING 4 TINY HOMES FOR THEM. THE FOUNDATION WORKED WITH MANY LOCAL RESTAURANTS AND CHEFS TO PROVIDE OVER 1,200 MEALS TO RESIDENTS AND VOLUNTEERS AT COMMUNITY HUBS THROUGHOUT WEST MAUI. KIMOKEO FOUNDATION PROVIDED WEST MAUI RESIDENTS WITH NEW FORMS OF GROUND TRANSPORTATION, PURCHASED SUPPLIES FOR TEAMS WHO WERE HELPING IN RECOVERY EFFORTS AND DISTRIBUTED THOUSANDS OF BOXES OF DONATIONS TO COMMUNITY HUBS IN PARTNERSHIP WITH MAINLAND SUPPORTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LEONARD KIMOKEO KAPAHULEHUA NAPUA ALOY PRESIDENT VICE PRES. FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL PHILLIPS

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