Civic Intelligence

Kinai Eha

990 • Fiscal year 2023 • EIN 82-1366272

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

346 Keaniani StKailua, HI 96734

(808) 489-4003

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$41,040

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

95th percentile

110%

Faster asset growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$589,720

Up $308,323 (+110%) from 2022

Net Assets

Up

$549,532

Up $280,607 (+104%) from 2022

Liabilities

Up

$40,188

Up $27,716 (+222%) from 2022

Revenue

Up

$1,385,536

Up $358,348 (+35%) from 2022

Expenses

Up

$1,104,929

Up $126,954 (+13%) from 2022

Net Income

Up

$280,607

Up $231,394 (+470%) 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: $50,719Liabilities 2018: $0Net Assets 2018: $50,7192018Assets 2019: $33,972Liabilities 2019: $9,000Net Assets 2019: $24,9722019Assets 2020: $227,671Liabilities 2020: $42,834Net Assets 2020: $184,8372020Assets 2021: $269,627Liabilities 2021: $49,915Net Assets 2021: $219,7122021Assets 2022: $281,397Liabilities 2022: $12,472Net Assets 2022: $268,9252022Assets 2023: $589,720Liabilities 2023: $40,188Net Assets 2023: $549,5322023Assets 2024: $1,030,474Liabilities 2024: $60,263Net Assets 2024: $970,2112024

Highlighted filing

2023

Assets$589,720
Liabilities$40,188
Net Assets$549,532

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $204,270Expenses 2018: $153,661Net Income 2018: $50,6092018Revenue 2019: $276,857Expenses 2019: $302,604Net Income 2019: -$25,7472019Revenue 2020: $521,627Expenses 2020: $361,762Net Income 2020: $159,8652020Revenue 2021: $382,534Expenses 2021: $380,985Net Income 2021: $1,5492021Revenue 2022: $1,027,188Expenses 2022: $977,975Net Income 2022: $49,2132022Revenue 2023: $1,385,536Expenses 2023: $1,104,929Net Income 2023: $280,6072023Revenue 2024: $1,707,201Expenses 2024: $1,286,522Net Income 2024: $420,6792024

Highlighted filing

2023

Revenue$1,385,536
Expenses$1,104,929
Net Income$280,607
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,385,536
Mission and Program Overview

Mission

Kinai `eha translated from hawaiian means to extinguish pain. Kinai eha aims to provide an alternative education option to opio (youth) that are in need of and seeking purpose, personal empowerment, education, hawaiian cultural identity and connection, workforce training in construction and the trades, community service and leadership.

Kinai 'Eha was incorporated as a non-profit organization under the laws of the State of Hawai'i in 2017. The organization provides workforce development training in the construction, landscaping, and custodial trades using a trauma-informed, culturally relevant approach. Youth participants learn and practice critical work readiness skills, such as timeliness and positive work ethic. Our programs include hands-on workforce development training, education, and financial literacy. We promote positive living and social skills and create opportunities for a healthy lifestyle that promotes mental wellness and positive expression.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$113,534$421,357▲ $307,823
Land, Buildings, and Equipment, Net$143,734$158,152▲ $14,418
Accounts Receivable$20,950$5,890▼ $15,060
Prepaid Expenses and Deferred Charges$3,179$4,321▲ $1,142
Savings and Temporary Cash Investments-$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-
Total Assets$281,397$589,720▲ $308,323
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$12,472$40,188▲ $27,716
Total Liabilities$12,472$40,188▲ $27,716
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,925$549,532▲ $280,607
Total Net Assets Fund Balance$268,925$549,532▲ $280,607
Total Liabilities and Net Assets / Fund Balance$281,397$589,720▲ $308,323

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$158,152$73,629$231,781
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Josiah AkauExecutive DirectorFT$41,040$41,040

Board Members and Trustees

NameTitle
Joanne TasrkSecretary
Joelle HusseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,282,343
Program Service Revenue
$103,193
Investment Income
$0
Other Revenue
$0
All Other Contributions
$916,032
Change in Net Assets
$280,607

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,385,536
Total Revenue per Audited Statements
$1,385,536
Total Revenue per Form 990
$1,385,536
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$701,883
Other Expenses$403,046
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$543,277$39,091-$582,368
Payroll Taxes$67,380$11,125-$78,505
All Other Expenses$7,252$43,339-$50,591
Travel$35,448$8,862-$44,310
Current Officers, Directors, Trustees, and Key Employees-$41,010-$41,010
Depreciation Depletion$26,570$6,643-$33,213
Insurance$11,906$2,976-$14,882
Other Expenses$14,457$29,196-$14,457
Total Functional Expenses$922,687$182,242$0$1,104,929

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,104,929
Total Expenses per Audited Statements$1,104,929
Total Expenses per Form 990$1,104,929
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-PresidentSuppliesNo$12,305

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
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The treasurer is the sister of the Executive Director.

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

The 990 is reviewed by The executive director, President. The 990 will be reviewed by the board of directors. If any change are necessary, the return will be amended.

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

The management discusses possible conflict of interest at board meetings and addresses any possible issue.

Form 990, Part VI, Section B, Line 15A

The compensation of top management is reviewed and approved by the board meeting.

Form 990, Part VI, Section B, Line 15B

The board members review the employees' job responsibilities and qualification before they determine his or her compensation.

Form 990, Part VI, Section C, Line 19

Governing Documents Disclosure Explanation Made available upon request.

Filing and Contact Details

Filer

Filer Name
Kinai Eha
EIN
82-1366272
Phone
8084894003
Address
346 Keaniani St, Kailua, HI 96734

Signing Officer

Name
Josiah Akau
Title
Executive Director
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josiah Akau
Formed
2017
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
2
Employees
23
Volunteers
25

Preparer

Firm
Koida Tax & Accounting
Address
220 S King St Ste 1515, Honolulu, HI 96813
Preparer
Hiroyuki Koida
Phone
8086736344
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IRS990/Desc0Kinai 'Eha aims to provide an alternative education option to opio that are in need of and seeking purpose, personal empowerment, education, Hawaiian cultural identity and connection, workforce training in construction and the trades, community service and leadership. We believe in identifying and building upon the strengths of the opio, connecting them to the larger lahui and ultimately developing their individual level of self-sufficiency. Through Hawaiian culture-based education and trauma informed approaches we have laid a kahua that develops the two most critical success elements of the program: Puuhonua & 'Ohana. Our C.A.S.E Management - Clarity, Awareness, Significance and Empowerment are the four pillars of Kinai 'Eha and they guide program and service delivery, individual and ohana intervention and action plans.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Kinai 'Eha launched Hale Ka Hana, a 10-bed residential shelter for work-ready young adults ages 18-24 in December 2021. The Hale is staffed 24/7 with residential management experienced in mentoring youth/young adults and trained in trauma-informed care. It provides stable residency for homeless young adults that want to participate in our workforce development program at Kinai 'Eha.
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03490000
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01282343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01027188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0382224
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0521627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0276618
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03490000
IRS990ScheduleA/TotalSupportAmt03490000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0158152
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073629
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0231781
IRS990ScheduleD/ExpensesSubtotalAmt01104929
IRS990ScheduleD/RevenueSubtotalAmt01385536
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158152
IRS990ScheduleD/TotalExpensesPerForm990Amt01104929
IRS990ScheduleD/TotalRevenuePerForm990Amt01385536
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01385536
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01104929
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Diversified Contract LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012305
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Supplies
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer is the sister of the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by The executive director, President. The 990 will be reviewed by the board of directors. If any change are necessary, the return will be amended.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The management discusses possible conflict of interest at board meetings and addresses any possible issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation of top management is reviewed and approved by the board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board members review the employees' job responsibilities and qualification before they determine his or her compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing Documents Disclosure Explanation 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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0281397
IRS990/TotalAssetsEOYAmt0589720
IRS990/TotalAssetsGrp/BOYAmt0281397
IRS990/TotalAssetsGrp/EOYAmt0589720
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01282343
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0182242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0922687
IRS990/TotalFunctionalExpensesGrp/TotalAmt01104929
IRS990/TotalGrossUBIAmt0103193
IRS990/TotalLiabilitiesBOYAmt012472
IRS990/TotalLiabilitiesEOYAmt040188
IRS990/TotalLiabilitiesGrp/BOYAmt012472
IRS990/TotalLiabilitiesGrp/EOYAmt040188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268925
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0549532
IRS990/TotalProgramServiceExpensesAmt0922687
IRS990/TotalProgramServiceRevenueAmt0103193
IRS990/TotalReportableCompFromOrgAmt041040
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01385536
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0103193
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0281397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0589720
IRS990/TravelGrp/ManagementAndGeneralAmt08862
IRS990/TravelGrp/ProgramServicesAmt035448
IRS990/TravelGrp/TotalAmt044310
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0346 Keaniani St
IRS990/USAddress/CityNm0Kailua
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.kinaieha.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Josiah Akau
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kinai Eha
ReturnHeader/Filer/BusinessNameControlTxt0KINA
ReturnHeader/Filer/EIN0821366272
ReturnHeader/Filer/PhoneNum08084894003
ReturnHeader/Filer/USAddress/AddressLine1Txt0346 Keaniani St
ReturnHeader/Filer/USAddress/CityNm0Kailua
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096734
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842909292
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Koida Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0220 S King St Ste 1515
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Honolulu
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08086736344
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Hiroyuki Koida
ReturnHeader/ReturnTs02024-11-15T16:27:20-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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