Liabilities / Assets
32nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
32nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Down$58,233
Down $4,208 (-6.7%) from 2022
Net Assets
Down$58,233
Down $4,208 (-6.7%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Down$739,922
Down $95,933 (-11%) from 2022
Expenses
Down$744,130
Down $92,054 (-11%) from 2022
Net Income
Down-$4,208
Down $3,879 (-1179%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 16, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $739,922
Mission and Program Overview
Mission
Hanona is formed to elevate Native Hawaiian Wisdom and Intellect by providing cultural learning opportunities for our communities with the four pillars of Hawaiian learning. These four pillars of Hawaiian learning are Kahuna Nui Ho?omanamana Ka Pule Ka Mauli Ola and Huna Noeau.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $52,048 | $51,923 | ▼ $125 |
| Prepaid Expenses and Deferred Charges | $5,663 | $3,300 | ▼ $2,363 |
| Land, Buildings, and Equipment, Net | $4,730 | $3,010 | ▼ $1,720 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Accounts Receivable | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $62,441 | $58,233 | ▼ $4,208 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $0 | $0 | → $0 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $62,441 | $58,233 | ▼ $4,208 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $62,441 | $58,233 | ▼ $4,208 |
| Total Liabilities and Net Assets / Fund Balance | $62,441 | $58,233 | ▼ $4,208 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | $0 | $0 |
| Other Land Buildings | $0 | $0 | $0 |
| Land | $0 | - | $0 |
| Equipment | $3,010 | $5,590 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Carmela Noneza | Chair Director |
| Wayne Wong | Vice Chair Director |
| Dennis Galloway | Director |
| Joylynn Paman | Director |
| Paul Robinson | Director |
| Carol Marie K Lee | Secretary |
| Zoeann Muller | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Holani Hana Inc | Stone Mason | P, Hana, HI 96713 | $101,249 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $86,680
- Program Service Revenue
- $653,242
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $13,786
- Change in Net Assets
- $-4,208
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $744,130 |
| Total Fundraising Expense | $34,252 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $568,052 | $0 | $0 | $568,052 |
| Travel | $0 | $52,180 | $0 | $52,180 |
| Occupancy | $33,164 | $0 | $0 | $33,164 |
| All Other Expenses | $12,142 | $2,030 | $8,208 | $22,380 |
| Other Expenses | $5,471 | $0 | $0 | $5,471 |
| Depreciation Depletion | $0 | $1,720 | $0 | $1,720 |
| Insurance | $664 | $455 | $0 | $1,119 |
| Information Technology | $0 | $301 | $0 | $301 |
| Total Functional Expenses | $653,192 | $56,686 | $34,252 | $744,130 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Hoike 2023 | $61,651 | $0 | $0 | $0 |
| Cultural Exchange Program | $11,243 | $0 | $0 | $0 |
| Total Events | $72,894 | $0 | $0 | $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 |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Part VI, Section A, Line 8B
“The HANONA non-profit holds periodic board meetings which is documented and recorded and filed in the archives. Meetings are attended by board members and its executive director.”
Part VI, Section B, Line 11B
“Once completed the 990 is completed it is then distributed to all officers and directors for review in a draft format and then on approval submitted to the IRS.”
Part VI, Section B, Line 12C
“Within HANONA all ideas and opinions are openly stated and discussed in length. Each board member states their ideas and all board members are involved in the resolving any issues.”
Part VI, Section C, Line 19
“No documents available to the public”
Filing and Contact Details
Filer
- Filer Name
- Hanona
- EIN
- 81-1578404
- In Care Of
- % Carmela Noneza
- Address
- PO BOX 1841, WAILUKU, HI 96793-6841
Signing Officer
- Name
- Carmela Noneza
- Title
- Chair Director
- Signed
- 2024-11-16
- Discuss with paid preparer
- No
Organization Details
- Formed
- 2016
- Legal Domicile
- Hi
- Voting Board Members
- 7
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 0
Supplemental Narrative
Additional Explanations
Part III, line 2
“In the second year Kauhale students continued working on the hale which was 90% completed at the end of the second year. Other programs began working in and around the heiau structure. Land Stewards cleared areas so archaeologist could map the heiau. Dry stack masons created test lanes to help archaeologists determine where the corner and faces of the heiau walls were at.The Kahuna Pule program assisted in this task as well through protocols and chants to ensure participants work and approach this space in a respectful manner.”
Part IX, line 11G
“| Description:, Amount:| Holani Hana Master Pohaku and Kauhale, $50000| Archaeological Consultant Educator, $101249| Kahuna Nui, $33600| Ke Kula O Piilani - Hawaiian Immersion School, $46000| Land Steward Technician, $3000| Lodging and Storage Specialists, $8000| Website Services, $5210| Video and Photography Services, $21117| Outreach and Administrative Coordinator, $16800| Kahuna Nui, $16800| Kula O Piilani, $30000| Website Services, $10635| Outreach Administrative Coordinator, $4000| Video and Photography Services, $7200| Participants Costs -Interns and Contractors, $34300| Participants Costs - Interns and Contractors, $599| Participants Costs - Interns and Contractors, $179542|”
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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/Desc | 0 | In the second year Kauhale students continued working on the hale which was 90% completed at the end of the second year. Other programs began working in and around the heiau structure. Land Stewards cleared areas so archaeologist could map the heiau. Dry stack masons created test lanes to help archaeologists determine where the corner and faces of the heiau walls were at.The Kahuna Pule program assisted in this task as well through protocols and chants to ensure participants work and approach this space in a respectful manner. Land Steward students applied what they learned from classes workshops such as chainsaw safety First Aid CPR care use maintenance of landscape tools equipment and plant identification native and invasive.This helped to support other programs logistically and in joint projects. It has aided in the protection of the landscape by minimizing impact of native plants when clearing the footprint for the hale waa canoe house and when clearing on and around the heiau.Students in the Kauhale learned about different traditional hale forms names & elements of a structure trees suitable for framing types of grass and leaf materials for thatching and lashing techniques. Dry Stack Mason students learned and applied their knowledge of the types of stones used in dry stack masonry building scaffolding use of batter boards and level and selecting the proper stones.The lead Archaeologist curriculum focused on site mapping drafting technological methods field survey skills digital database research skills observation of the effects of natural processes on archaeological sites and cultural historical research skills. The Kahuna Pule program focused on developing protocols for the area. |
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| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 301 |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 301 |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 455 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 664 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1119 |
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| IRS990/MissionDesc | 0 | Hanona is formed to elevate Native Hawaiian Wisdom and Intellect by providing cultural learning opportunities for our communities with the four pillars of Hawaiian learning. These four pillars of Hawaiian learning are Kahuna Nui Ho?omanamana Ka Pule Ka Mauli Ola and Huna Noeau. |
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| IRS990/OtherExpensesGrp/Desc | 0 | Venue Rental - Hoike 2023 |
| IRS990/OtherExpensesGrp/Desc | 1 | Program Supplies and Materials. |
| IRS990/OtherExpensesGrp/Desc | 2 | Program Supplies and Materials |
| IRS990/OtherExpensesGrp/Desc | 3 | Meals and Entertainment |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 26044 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3300 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Carmela Noneza |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 923110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Yr2 Native Hawaiian Educational Program |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Yr3 Native Hawaiian Educational Program |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Y1 Native Hawaiian Educational Program - final |
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| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 127706 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 9217 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 127706 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 9217 |
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| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Due to devastating effects of the Maui County Wildfires which affected some of our project participants and their families the start of our third year was delayed by 4 months. All our instructors lead archaeologist Master Hale Instructor and Master Dry Stack Masonry instructor and Kahuna Nui were asked to provide their expertise in various areas to assist in the rebuilding and healing of the places and people affected by the Maui Wildfires. Participants in our projects Kahuna Pule program were asked to assist with ceremonies protocols and prayers to spiritually support families who lost loved ones in the Maui Wildfires. They were also asked to offer prayers for the land at ground zero in the heart of Lahaina town weeks after the fire. The ceremonies and protocols conducted by this group of practitioners reflect the intense training they have gone through during the first 2 years of our project. Our Kauhale Program has increased from 5 apprentices to 12 apprentices. The Halau waa that particpants began building in the first year was scheduled to be completed in the summer of 2023. This was delayed due to the Maui Wildfires. The Hala Waa was completed in February 2024. A ceremonial blessing for this hale was held in February 2024. The completion of this Hawaiian traditional hale is a culmination of two years of training and challenging work that these students have put forth. Our Malama Aina participants have documented the flora and fauna of our project site. Native plants and invasive plants have been identified. They are working on a plan to mitigate the impact of invasive species and exploring various non-toxic weed control methods. The Archaeology apprentices have nearly completed mapping the area of the heiau that was most impacted by World War II the Dairy Era and the effects of pre-construction in the 1980s. This section of Kealakaihonua Heiau is three tiered. The second tier was discovered and delineated in March of 2024. The line and corners of the third tier were recently uncovered . Hooko Naauaos project is comprised of five key project components: Kauhale Apprenticeship Program Heiau Apprenticeship Program Archaeological and Historical Site Preservation Program Land Stewardship Program and the Kahuna Pule Program. Our project site Kapokea is the living lab where our participants are learning to restore the cultural landscape in their specific area of study and cultural practice. The skillsets and traditional cultural practices that these students learn can be applied to any cultural landscape. The assistance that Kahuna Pule participants offered to Lahaina and its people is a testament to the training of Mauis next generation of Native Hawaiian Practitioners. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 124731 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 127706 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Our project aims to perpetuate Native Hawaiian traditions and cultural practices through the revitalization and education of the cultural landscape of Kapokea at Waihee Refuge on the island of Maui. Our project has identified 5 specific skill sets necessary for the successful completion of restoring the cultural landscape. They are: uhau humu pohaku traditional dry stack stone masonry kauhale assembly Hawaiian thatched home construction land stewardship archaeological and historical preservation and cultural ceremony and protocol knowledge. This is a 3 year project that will provide traditional apprentice training involving intergenerational interactions between masters instructors and students. Benchmarks are set in each program by their respective instructor to gauge the process of each student before moving on to their next benchmark project tasks. In the middle of the first year students began building a traditional Hawaiian thatched structure hale. Each program drew from the skillsets they learned from their instructors. The Land Stewards cleared the foundation space and assisted Kauhale students with the gathering and cutting of ironwood logs. The archaeologist assessed and documented the chosen area. And dry stack masonry students set the stones for the foundation. All programs took part in the construction of the hale. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 1406 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 9217 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Cultural Exchange Program |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 230 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 0 |
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| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 836184 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 817255 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -329 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 836184 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 835855 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -4208 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 516319 |
| IRS990/RoyaltiesGrp/FundraisingAmt | 0 | 0 |
| IRS990/RoyaltiesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $58,233
- Liabilities
- $0
- Net assets
- $58,233
- Revenue
- $739,922
- Expenses
- $744,130
- Net income
- -$4,208