Civic Intelligence

Kumu'S Cupboard

EIN 81-2096170 • 501(c)3 • Lihue, HI

Pub. 78 Eligible990-N Coverage

Profile

Kumu's cupboard provides free classroom supplies to teachers.

PO Box 3650Lihue, HI 96766

kumuscupboard.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-4.0%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

42nd percentile

-6.6%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

-8.0%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$52,282

Down $3,677 (-6.6%) from 2023

Liabilities

Down

$323

Down $224 (-41%) from 2023

Net Assets

Down

$51,959

Down $3,453 (-6.2%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin38th percentile

Revenue

Down

$86,928

Down $7,564 (-8.0%) from 2023

Expenses

Up

$90,382

Up $22,186 (+33%) from 2023

Net Income

Down

-$3,454

Down $29,750 (-113%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2022: $29,580Liabilities 2022: $465Net Assets 2022: $29,1152022Assets 2023: $55,959Liabilities 2023: $547Net Assets 2023: $55,4122023Assets 2024: $52,282Liabilities 2024: $323Net Assets 2024: $51,9592024

Highlighted filing

2024

Assets$52,282
Liabilities$323
Net Assets$51,959
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2022: $70,179Expenses 2022: $54,911Net Income 2022: $15,2682022Revenue 2023: $94,492Expenses 2023: $68,196Net Income 2023: $26,2962023Revenue 2024: $86,928Expenses 2024: $90,382Net Income 2024: -$3,4542024

Highlighted filing

2024

Revenue$86,928
Expenses$90,382
Net Income-$3,454
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,282
Liabilities
$323
Net assets
$51,959
Revenue
$86,928
Expenses
$90,382
Net income
-$3,454
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$52.3$0.32$52.0$86.9$90.4$3.45
2023Detailed filing. Detailed filing data is available for this year.$56.0$0.55$55.4$94.5$68.2$26.3
2022Detailed filing. Detailed filing data is available for this year.$29.6$0.47$29.1$70.2$54.9$15.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$86,928
Mission and Program Overview

Mission

Kumu's cupboard provides free classroom supplies to teachers.

Kumu's cupboard provides free classroom supplies to kauai educators.

Program Services

DescriptionGrantsExpenses
KUMU'S CUPBOARD CONTINUES TO PROVIDE FREE SCHOOL SUPPLIES TO KAUAI'S PUBLIC, PRIVATE AND CHARTER SCHOOL EDUCATORS. WE SERVED OVER 400 EDUCATORS THIS YEAR WHICH IMPACTS THOUSANDS OF STUDENTS.-$86,249
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELYSE LITVACKPresidentPT$0--
ALICIA MIYASHIROVice PresidePT$0--
MEMA JIMSecretaryPT$0--
BELINDA BARTELSTreasurerPT$0--
SHANA BROWNDirectorPT$0--
LILI CONANTSDirector-$0--
HEIDI TOKUDADirector-$0--
PAT GEGENDirector-$0--
Filing and Contact Details

Filer

Filer Name
KUMU'S CUPBOARD
EIN
81-2096170
Phone
8086476989
Address
PO BOX 3650, LIHUE, HI 96766

Signing Officer

Name
Belinda Bartels
Title
Treasurer
Phone
8086394675
Signed
2025-04-28
Discuss with paid preparer
Yes

Preparer

Firm
Laura Wiley CPA
Address
PO BOX 1202, LIHUE, HI 96766
Preparer
Laura Wiley
Phone
8086392137
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Silent auction advertising and promotion 541 supplies 763 expenses advertising and promotion 561 office 652 insurance 2,642 dues 240 equipment repairs & maint 1,227 filing fees 4 processing fees 157 teacher supplies 75,870 total 82,657”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 546 323”

Raw XML Appendix165 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LIHUE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096766
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055959
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052282
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3454
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01300
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt052282
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IRS990EZ/GrossSalesOfInventoryAmt0742
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt051959
IRS990EZ/OccupancyRentUtltsAndMaintAmt06389
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELYSE LITVACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALICIA MIYASHIRO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MEMA JIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BELINDA BARTELS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SHANA BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LILI CONANTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6HEIDI TOKUDA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7PAT GEGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt082657
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0KUMU'S CUPBOARD PROVIDES FREE CLASSROOM SUPPLIES TO KAUAI EDUCATORS.
IRS990EZ/PrintingPublicationsPostageAmt036
IRS990EZ/ProgramServiceRevenueAmt09715
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0KUMU'S CUPBOARD CONTINUES TO PROVIDE FREE SCHOOL SUPPLIES TO KAUAI'S PUBLIC, PRIVATE AND CHARTER SCHOOL EDUCATORS. WE SERVED OVER 400 EDUCATORS THIS YEAR WHICH IMPACTS THOUSANDS OF STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086249
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0546
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0323
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090382
IRS990EZ/TotalProgramServiceExpensesAmt086249
IRS990EZ/TotalRevenueAmt086928
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0KUMUSCUPBOARD.ORG
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 1,202
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt076346
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt094365
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt069637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt048131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt051159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0339638
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt09715
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0124
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01078
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01944
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99190
IRS990ScheduleA/PublicSupportPY170Pct00.99260
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IRS990ScheduleA/SubstantialContributorsTotAmt0685
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt076346
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt051159
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0339638
IRS990ScheduleA/TotalSupportAmt0341710
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SILENT AUCTION ADVERTISING AND PROMOTION 541 SUPPLIES 763 EXPENSES ADVERTISING AND PROMOTION 561 OFFICE 652 INSURANCE 2,642 DUES 240 EQUIPMENT REPAIRS & MAINT 1,227 FILING FEES 4 PROCESSING FEES 157 TEACHER SUPPLIES 75,870 TOTAL 82,657
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 546 323
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BELINDA BARTELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08086394675
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KUMU'S CUPBOARD
ReturnHeader/Filer/BusinessNameControlTxt0KUMU
ReturnHeader/Filer/EIN0812096170
ReturnHeader/Filer/PhoneNum08086476989
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3650
ReturnHeader/Filer/USAddress/CityNm0LIHUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096766
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271628293
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAURA WILEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIHUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096766
ReturnHeader/PreparerPersonGrp/PhoneNum08086392137
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA WILEY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-08T19:07:26-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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