Civic Intelligence

La'I'Opua Holdings Inc

EIN 81-4591627 • 501(c)3 • Kailuakona, HI

Profile

To generate qualified low income community investment (qlici) loans and support the nonprofit purposes of la`i`opua 2020 (l2020), a hawaii nonprofit whose mission is to construct a multi-purpose community center, recreation complex, and health referral service to the community in kealakehe, hawaii.

PO Box 1764Kailuakona, HI 96745

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.42x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

31st percentile

-1.3%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Down

$5,609,589

Down $74,906 (-1.3%) from 2023

Liabilities

Down

$7,973,389

Down $26,611 (-0.3%) from 2023

Net Assets

Down

-$2,363,800

Down $48,295 (-2.1%) from 2023

Revenue

Down

-$48,295

Down $29,937 (-163%) from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Down

-$48,295

Down $29,937 (-163%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2017: $8,017,875Liabilities 2017: $8,000,000Net Assets 2017: $17,8752017Assets 2018: $10,627,705Liabilities 2018: $8,000,000Net Assets 2018: $2,627,7052018Assets 2019: $10,485,947Liabilities 2019: $8,000,000Net Assets 2019: $2,485,9472019Assets 2020: $10,343,936Liabilities 2020: $8,000,000Net Assets 2020: $2,343,9362020Assets 2021: $10,296,393Liabilities 2021: $8,000,000Net Assets 2021: $2,296,3932021Assets 2022: $5,702,853Liabilities 2022: $8,000,000Net Assets 2022: -$2,297,1472022Assets 2023: $5,684,495Liabilities 2023: $8,000,000Net Assets 2023: -$2,315,5052023Assets 2024: $5,609,589Liabilities 2024: $7,973,389Net Assets 2024: -$2,363,8002024

Highlighted filing

2024

Assets$5,609,589
Liabilities$7,973,389
Net Assets-$2,363,800

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $17,875Expenses 2017: $0Net Income 2017: $17,8752017Revenue 2018: $2,689,179Expenses 2018: $79,349Net Income 2018: $2,609,8302018Revenue 2019: $80,000Expenses 2019: $221,758Net Income 2019: -$141,7582019Revenue 2020: $80,000Expenses 2020: $222,011Net Income 2020: -$142,0112020Revenue 2021: -$47,429Expenses 2021: $114Net Income 2021: -$47,5432021Revenue 2022: $36,428Expenses 2022: $80,174Net Income 2022: -$43,7462022Revenue 2023: -$18,358Expenses 2023: $0Net Income 2023: -$18,3582023Revenue 2024: -$48,295Expenses 2024: $0Net Income 2024: -$48,2952024

Highlighted filing

2024

Revenue-$48,295
Expenses$0
Net Income-$48,295

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$47,574
Mission and Program Overview

Mission

La`i`opua holdings was formed as a qualified activity low income community business (qalicb) to generate qualified low income community investment (qlici) loans, to hold title to real property, and support the nonprofit purposes of la`i`opua 2020 (l2020), a hawaii nonprofit corporation. L2020's mission is to construct a multi-purpose community center, recreation complex, and health referral service to the community in kealakehe, hawaii.

To generate qualified low income community investment (qlici) loans and support the nonprofit purposes of la'i'opua 2020 (l2020), a hawaii nonprofit whose mission is to construct a multi-purpose community center, recreation complex, and health referral service to the community in kealakehe, hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,609,589$5,609,589→ $0
Cash and Non-Interest-Bearing Accounts$74,906$0▼ $74,906
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,684,495$5,609,589▼ $74,906
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$8,000,000$7,973,389▼ $26,611
Total Liabilities$8,000,000$7,973,389▼ $26,611
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,315,505$-2,363,800▼ $48,295
Total Net Assets Fund Balance$-2,315,505$-2,363,800▼ $48,295
Total Liabilities and Net Assets / Fund Balance$5,684,495$5,609,589▼ $74,906

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,609,589-$5,609,589
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig V KahuiPresident
Herring KaluaTreasurer
Dora Aio-leamonsVP/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-48,295
Change in Net Assets
$-48,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft of the form 990 is reviewed by various members of the board of directors. Any questions or proposed revisions/additions are communicated by the reviewers to the outside cpa preparer of the form 990. A copy of the final form 990 is forwarded to all members of the organization's board of directors before it is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Periodic reviews are conducted to ensure compliance with the conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financials are made available upon request.

Filing and Contact Details

Filer

Filer Name
Laiopua Holdings Inc
EIN
81-4591627
Phone
8083271221
Address
PO BOX 1764, KAILUAKONA, HI 96745

Signing Officer

Name
Craig V Kahui
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig V Kahui
Formed
2016
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Linked Accounting LLP
Address
612 N Kays Dr Ste 150, Kaysville, UT 84037
Preparer
Brian E Van Camp CPA Mtax
Phone
3852622310
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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE BOARD OF DIRECTORS OF LA'I'OPUA HOLDINGS INC. WORKS IN CONJUNCTION WITH THE SUPPORTED ORGANIZATION, LA'I'OPUA 2020. LA'I'OPUA HOLDINGS, INC. HAS A MISSION TO SUPPORT LA'I'OPUA 2020 TO HOLD TITLE TO REAL PROPERTY, COLLECT INCOME, AND TURN OVER THE ENTIRE AMOUNT, LESS EXPENSES, TO LA'I'OPUA 2020.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1LA`I`OPUA HOLDINGS, INC. IS ORGANIZED FOR THE PURPOSE OF PERFORMINGACTIVITIES FOR THE BENEFIT OF, AND WHICH ARE AN INTEGRAL AND ESSENTIALPART OF THE CHARITABLE ACTIVITIES OF LA`I`OPUA 2020 INCLUDING TORECEIVE ASSIGNMENT AND TO PLAN, DESIGN, AND IMPLEMENT CONSTRUCTION OF AMULTI-PURPOSE COMMUNITY CENTER, RECREATION COMPLEX AND HEALTH REFERRALSERVICE WITHIN THE KEALAKEHE AHUAPUA'A, AND ONCE THE COMMUNITY CENTERIS DEVELOPED TO HOLD TITLE TO REAL PROPERTY, COLLECT INCOME THEREFROM,AND TURN OVER THE ENTIRE AMOUNT THEREOF, LESS EXPENSES, TO LA`I`OPUA2020.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2LA`I`OPUA 2020 HAS CONTINUOUSLY WORKED FOR MANY YEARS TO DEVELOP ANDOPERATE A COMMUNITY CENTER IN KEALAKEHE, HAWAII. LA`I`OPUA HOLDINGS,INC. PLANS, DESIGNS, AND IMPLEMENTS CONSTRUCTION OF A MULTI-PURPOSECOMMUNITY CENTER, RECREATION COMPLEX AND HEALTH REFERRAL SERVICE WITHINTHE KEALAKEHE AHUAPUA'A, AND ONCE THE COMMUNITY CENTER IS DEVELOPED TOHOLD TITLE TO REAL PROPERTY, COLLECT INCOME THEREFROM, AND TURN OVERTHE ENTIRE AMOUNT THEREOF, LESS EXPENSES, TO LA`I`OPUA 2020.
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IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt095869
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt05609589
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05609589
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05609589
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 IS REVIEWED BY VARIOUS MEMBERS OF THE BOARD OF DIRECTORS. ANY QUESTIONS OR PROPOSED REVISIONS/ADDITIONS ARE COMMUNICATED BY THE REVIEWERS TO THE OUTSIDE CPA PREPARER OF THE FORM 990. A COPY OF THE FINAL FORM 990 IS FORWARDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LAIOPUALL INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0OPERATE A MULTI-PURPOSE COMMUNITY CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE SUPPORT TO LA'I'OPUA 2020
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12C, III-FI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 1764
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 1764
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1KAILUAKONA
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05684495
IRS990/TotalAssetsEOYAmt05609589
IRS990/TotalAssetsGrp/BOYAmt05684495
IRS990/TotalAssetsGrp/EOYAmt05609589
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08000000
IRS990/TotalLiabilitiesEOYAmt07973389
IRS990/TotalLiabilitiesGrp/BOYAmt08000000
IRS990/TotalLiabilitiesGrp/EOYAmt07973389
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2315505
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2363800
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-48295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-48295
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05684495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05609589
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08000000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07973389
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1764
IRS990/USAddress/CityNm0KAILUAKONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096745
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG V KAHUI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAIOPUA HOLDINGS INC
ReturnHeader/Filer/BusinessNameControlTxt0LAIO
ReturnHeader/Filer/EIN0814591627
ReturnHeader/Filer/PhoneNum08083271221
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1764
ReturnHeader/Filer/USAddress/CityNm0KAILUAKONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461211349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linked Accounting LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0612 N Kays Dr Ste 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kaysville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084037
ReturnHeader/PreparerPersonGrp/PhoneNum03852622310
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN E VAN CAMP CPA MTAX
ReturnHeader/ReturnTs02025-11-17T14:28:14-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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