Civic Intelligence

Laiopuall Inc

EIN 81-4729430 • 501(c)3 • Kailuakona, HI

Profile

Supporting organization that assists in generation loans and collecting payment and interest therefrom and turn the entire amount thereof less expenses to la'i'opua 2020 (l2020), a hawaii nonprofit corporation, in its long term goals of constructing a multi-purpose community center and to provide 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

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

2nd percentile

-172%

Higher net margin than 2% 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.

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

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

Asset Growth

33rd percentile

-0.7%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$5,595,600

Down $41,789 (-0.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$5,595,600

Down $41,789 (-0.7%) from 2023

Revenue

Down

$24,241

Down $34,328 (-59%) from 2023

Expenses

Down

$66,030

Down $6,113 (-8.5%) from 2023

Net Income

Down

-$41,789

Down $28,215 (-208%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $1Liabilities 2016: $02016Assets 2017: $5,595,600Liabilities 2017: $0Net Assets 2017: $5,595,6002017Assets 2018: $5,595,600Liabilities 2018: $0Net Assets 2018: $5,595,6002018Assets 2019: $5,595,600Liabilities 2019: $0Net Assets 2019: $5,595,6002019Assets 2020: $5,595,600Liabilities 2020: $0Net Assets 2020: $5,595,6002020Assets 2021: $5,595,600Liabilities 2021: $0Net Assets 2021: $5,595,6002021Assets 2022: $5,650,963Liabilities 2022: $0Net Assets 2022: $5,650,9632022Assets 2023: $5,637,389Liabilities 2023: $0Net Assets 2023: $5,637,3892023Assets 2024: $5,595,600Liabilities 2024: $0Net Assets 2024: $5,595,6002024

Highlighted filing

2024

Assets$5,595,600
Liabilities$0
Net Assets$5,595,600

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $5,609,589Expenses 2017: $13,989Net Income 2017: $5,595,6002017Revenue 2018: $80,000Expenses 2018: $80,000Net Income 2018: $02018Revenue 2019: $80,000Expenses 2019: $80,000Net Income 2019: $02019Revenue 2020: $80,000Expenses 2020: $80,000Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $89,998Expenses 2022: $80,000Net Income 2022: $9,9982022Revenue 2023: $58,569Expenses 2023: $72,143Net Income 2023: -$13,5742023Revenue 2024: $24,241Expenses 2024: $66,030Net Income 2024: -$41,7892024

Highlighted filing

2024

Revenue$24,241
Expenses$66,030
Net Income-$41,789

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
$24,241
Mission and Program Overview

Mission

Supporting organization that assists in generation loans and collecting payment and interest therefrom and turn the entire amount thereof less expenses to la'i'opua 2020 (l2020), a hawaii nonprofit corporation, in its long term goals of constructing a multi-purpose community center and to provide service to the community in kealakehe, hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$5,595,600$5,595,600→ $0
Cash and Non-Interest-Bearing Accounts$41,789$0▼ $41,789
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,637,389$5,595,600▼ $41,789
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,637,389$5,595,600▼ $41,789
Total Net Assets Fund Balance$5,637,389$5,595,600▼ $41,789
Total Liabilities and Net Assets / Fund Balance$5,637,389$5,595,600▼ $41,789
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig V KahuiPresident
Kalua HerringSecretary
Cookie JosiahVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$24,241
Other Revenue
$0
Change in Net Assets
$-41,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,456
Grants and Similar Amounts Paid$27,574
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$38,456--$38,456
Grants to Domestic Orgs$27,574--$27,574
Total Functional Expenses$66,030$0$0$66,030
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Laiopua Holdings IncKailuakona, HI501(c)(3)Supporting Organization$27,574
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 A, Line 2

Craig v. Kahui, president & cookie josiah, vice president/treasurer are brother and sister.

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
Laiopuall Inc
EIN
81-4729430
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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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE BOARD OF DIRECTORS OF LA'I'OPUALL, INC. WORKS IN CONJUNCTION WITH THE SUPPORTED ORGANIZATION, LA'I'OPUA 2020. LA'I'OPUALL, INC. HAS A MISSION TO SUPPORT LA'I'OPUA 2020, BY PROVIDING ASSISTANCE, AND ANY OTHER FINANCIAL SUPPORT EXCLUSIVELY FOR THE BENEFIT OF LA'I'OPUA 2020.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1ALL ACTIVITIES UNDERTAKEN BY LA'I'OPUALL, INC. OCCURRING IN THE YEAR WERE ENGAGED FOR THE BENEFIT OF LA'I'OPUA 2020'S EXEMPT ACTIVITIES. LA'I'OPUA 2020 IS A HAWAII NONPROFIT WHICH HAS CONSTRUCTED AND OPERATEDA MULTI-PURPOSE HEALTH AND COMMUNITY CENTER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2LA'I'OPUA 2020 (L2020) HAS CONTINUOUSLY WORKED FOR MANY YEARS TO DEVELOP AND OPERATE A COMMUNITY CENTER IN KEALAKEHE, HAWAII. LA'I'OPUALL, INC. WAS FORMED TO UNDERTAKE CERTAIN RESPONSIBILTIES WHICH INCLUDE FINANCING, THAT WOULD OTHERWISE BE PERFORMED BY L2020 TO ACHIEVE THEIR GOALS.
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0KAILUAKONA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
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IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CRAIG V. KAHUI, PRESIDENT & COOKIE JOSIAH, VICE PRESIDENT/TREASURER ARE BROTHER AND SISTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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/ExplanationTxt2PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LAIOPUA HOLDINGS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LAIOPUA 2020
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0814591627
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GENERATE LOANS/SUPPORT LA'I'OPUA 2020
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1OPERATE MULTI-PURPOSE COMMUNITY CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12 C, III-FI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 10
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05637389
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IRS990/TotalFunctionalExpensesGrp/TotalAmt066030
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalProgramServiceExpensesAmt066030
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024241
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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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/BusinessNameLine1Txt0LAIOPUALL INC
ReturnHeader/Filer/BusinessNameControlTxt0LAIO
ReturnHeader/Filer/EIN0814729430
ReturnHeader/Filer/PhoneNum08083271221
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1764
ReturnHeader/Filer/USAddress/CityNm0KAILUAKONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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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/ReturnTs02025-11-17T15:40:35-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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