Civic Intelligence

Hui Hooleimaluo

EIN 82-2529777 • 501(c)3 • Hilo, HI

Pub. 78 Eligible990-N Coverage

Profile

Hui ho'oleimaluo's mission is to nourish hawai'i's loko i'a (hawaiian fishponds) through hands-on education, community advocacy, and place-based management of natural resources.

PO Box 11023Hilo, HI 96721

www.huihooleimaluo.com

Siviq Scores

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

Liabilities / Assets

87th percentile

0.65x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.85x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

54th percentile

$68,418

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

29th percentile

-3.1%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

50%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,496,839

Down $48,680 (-3.1%) from 2024

Liabilities

Up

$974,049

Up $74,448 (+8.3%) from 2024

Net Assets

Down

$522,790

Down $123,128 (-19%) from 2024

Revenue

Up

$1,141,317

Up $380,274 (+50%) from 2024

Expenses

Up

$1,264,445

Up $374,286 (+42%) from 2024

Net Income

Up

-$123,128

Up $5,988 (+4.6%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $14,808Liabilities 2019: $02019Assets 2021: $997,478Liabilities 2021: $942,083Net Assets 2021: $55,3952021Assets 2022: $1,131,718Liabilities 2022: $924,586Net Assets 2022: $207,1322022Assets 2023: $1,679,976Liabilities 2023: $904,942Net Assets 2023: $775,0342023Assets 2024: $1,545,519Liabilities 2024: $899,601Net Assets 2024: $645,9182024Assets 2025: $1,496,839Liabilities 2025: $974,049Net Assets 2025: $522,7902025

Highlighted filing

2025

Assets$1,496,839
Liabilities$974,049
Net Assets$522,790

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $108,554Expenses 2019: $93,746Net Income 2019: $14,8082019Revenue 2021: $556,924Expenses 2021: $536,776Net Income 2021: $20,1482021Revenue 2022: $511,190Expenses 2022: $359,453Net Income 2022: $151,7372022Revenue 2023: $1,521,782Expenses 2023: $953,880Net Income 2023: $567,9022023Revenue 2024: $761,043Expenses 2024: $890,159Net Income 2024: -$129,1162024Revenue 2025: $1,141,317Expenses 2025: $1,264,445Net Income 2025: -$123,1282025

Highlighted filing

2025

Revenue$1,141,317
Expenses$1,264,445
Net Income-$123,128

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 16, 2025
Return Version
2024v5.0
Gross Receipts
$1,141,317
Mission and Program Overview

Mission

Hui ho'oleimaluo's mission is to nourish hawai'i's loko i'a (hawaiian fishponds) through hands-on education, community advocacy, and place-based management of natural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$961,762$959,562▼ $2,200
Cash and Non-Interest-Bearing Accounts$223,743$221,656▼ $2,087
Savings and Temporary Cash Investments$202,946$152,321▼ $50,625
Pledges and Grants Receivable-$6,232-
Total Assets$1,545,519$1,496,839▼ $48,680
Other Assets Total$157,068$157,068→ $0
Liabilities
Deferred Revenue$885,083$866,051▼ $19,032
Accounts Payable and Accrued Expenses$14,518$107,998▲ $93,480
Total Liabilities$899,601$974,049▲ $74,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$645,918$522,790▼ $123,128
Total Net Assets Fund Balance$645,918$522,790▼ $123,128
Total Liabilities and Net Assets / Fund Balance$1,545,519$1,496,839▼ $48,680

Asset Categories

AssetBook ValueDepreciationBasis
Land$953,562-$953,562
Equipment$6,000$5,000$11,000
Other Assets Org$157,068--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kamala WarrenExecutive DiFT$64,000$4,418$68,418

Board Members and Trustees

NameTitle
Cherie KauahiPresident
Dov Korff-kornBoard Member
Ryan ArkieBoard Member
Kari KaloiSecretary
Nafetalai FaanunuTreasurer
Blake McnaughtonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,107,318
Program Service Revenue
$25,232
Investment Income
$8,767
Other Revenue
$0
All Other Contributions
$1,082,568
Change in Net Assets
$-123,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$657,395
Salaries, Compensation, and Employee Benefits$326,812
Grants and Similar Amounts Paid$280,238
Total Fundraising Expense$196,843
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$179,810$107,886$71,924$359,620
Grants to Domestic Orgs$280,238--$280,238
Other Salaries and Wages$105,546$63,327$42,218$211,091
Current Officers, Directors, Trustees, and Key Employees$34,209$20,525$13,684$68,418
Payroll Taxes$23,651$14,191$9,461$47,303
Occupancy$19,706$11,823$7,882$39,411
All Other Expenses$7,404$4,444$2,962$14,810
Other Expenses$3,922$2,353$1,569$7,844
Insurance$2,949$1,769$1,180$5,898
Travel$1,246$747$498$2,491
Depreciation Depletion$1,100$660$440$2,200
Fees for Services Accounting$981$589$393$1,963
Total Functional Expenses$772,340$295,262$196,843$1,264,445
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ka Umeke Kaeo Public CharterHilo, HIGovSupport$280,238
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Page 6, Part VI, Line 11B

The board of directors reviews and approves the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviewed and approved the executive director's compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
Hui Hooleimaluo
EIN
82-2529777
Phone
8084302032
Address
PO BOX 11023, HILO, HI 96721

Signing Officer

Name
Kamala Warren
Title
Executive Director
Phone
8778295500
Signed
2025-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kamala Warren
Formed
2018
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
300

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Part III

Lina 4a - first accomplishment (continued from page 2) activities include free food, t-shirts, hats, and prizes for keiki ocean contests and a fishing tournament. The event features interactive sessions with researchers from the university of hawai.i at hilo, loko i.a (fishpond) practitioners from keaukaha, the department of aquatic resources (dar), the department of land and natural resources (dlnr), the hawaii police and fire departments, the barbless hooks project, and cultural practitioners. Keiki competitions include surfing, swimming, bamboo fishing, and traditional hawaiian games. Attendees also engage in hands-on activity booths hosted by uhh students, dar, and dlnr. The waiuli ocean festival draws approximately 300 participants annually and is dedicated to cultivating a more informed, responsible, and connected community regarding ocean and coastal stewardship. Lina 4b - second accomplishment (continued from page 2) each la ohana provides interactive learning, food, tools, and cultural- historical education. Participants engage in loko i.a restoration and hawaiian farming practices, gaining knowledge of native plants and animals, loko i'a methods, and sustainable agricultural systems. Quarterly projects include clearing invasive species, rebuilding makaha and fishpond walls, and enhancing fish and invertebrate populations in brackishwater ecosystems. These gatherings encourage family participation, strengthen community bonds, and perpetuate cultural and sustainable practices across hawaiian communities. Lina 4c - third accomplishment (continued from page 2) the program focuses on restoring native flora and fauna, increasing cultural resources, and offering hands-on steam experiences that prepare students for future academic and professional pursuits. During the school year, hui ho'oleimaluo works weekly with students from grades k12 and college/university, including ka 'umeke ka'e'o, ke ana la'ahana, and lanakila learning center. Activities emphasize outdoor-classroom learning, data collection, and best management practices to support long-term ecosystem health.

Form 990, Page 2, Part III, Line 4D

Papahana puakahinano: fall, spring, and summer the papahana puakahinano student program is a series of week long learning opportunities to build olelo hawai'i (hawaiian language), and cultural practitioners through aina (land), wahi pana (significant places/sites), and 'ike hawai'i (hawaiian knowledge) hands-on experiences for students from east hawai'i hawaiian language and culture based schools in grades k- 12. In the 24-25 school year the series includes five distinct programs including loko i'a (traditional hawaiian fishponds) , malama ka wai (watersheds), hana no'eau (traditional arts), holokai(navigation and sailing), and papa imu (food preparation and security). The ultimate goal of this project is to cultivate the next generation of aina and community kia'i (care takers). This program is only offered in the fall and spring intercessions and the summer break. One-time visits: hui ho'oleimaluo extends learning experiences to any educational institution for one-time visits upon request via email. To this end, and on occasion, we have hosted preschool students and their families and foreign visitors for the educational experience. This program is dedicated to increasing the knowledge of cultural practices associated with the keaukaha coastline for the students of the community.

Form 990, Part IX, Line 11G

Program contractors 176,003 105,602 70,401 payroll processing 3,807 2,284 1,523 total 179,810 107,886 71,924

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IRS990/ProgSrvcAccomActy2Grp/Desc0OHANA ENGAGEMENT (FAMILY ENGAGEMENT) HUI HO.OLEIMALUO FACILITATES HAWAIIAN CULTURAL ACTIVITIES WITH COMMUNITY SUPPORT AT THREE SITES IN KEAUKAHA: HONOKEA LOKO AT WAIULI,KAUMAUI, AND A SITE ON KEOKEA LOOP ROAD. WORKING IN PARTNERSHIP WITH KA .UMEKE KA.E.O AND KE ANA LA'AHANA SCHOOLS, HUI HO.OLEIMALUO HOSTS QUARTERLY LA OHANA (FAMILY DAYS). CONTINUED ON SCHEDULE O
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IRS990/ProgSrvcAccomActy3Grp/Desc0NEXT GENERATION KIA'I LOKO HUI HO'OLEIMALUO PROVIDES OPPORTUNITIES FOR STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATHEMATICS) SKILL-BUILDING THROUGH LOKO I'A RESTORATION, PLACE-BASED LEARNING, AND SMALL-SCALE HAWAIIAN FARMING AT WAIULI AND KAUMAUI. CONTINUED ON SCHEDULE O
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PAPAHANA PUAKAHINANO: FALL, SPRING, AND SUMMER THE PAPAHANA PUAKAHINANO STUDENT PROGRAM IS A SERIES OF WEEK LONG LEARNING OPPORTUNITIES TO BUILD OLELO HAWAI'I (HAWAIIAN LANGUAGE), AND CULTURAL PRACTITIONERS THROUGH AINA (LAND), WAHI PANA (SIGNIFICANT PLACES/SITES), AND 'IKE HAWAI'I (HAWAIIAN KNOWLEDGE) HANDS-ON EXPERIENCES FOR STUDENTS FROM EAST HAWAI'I HAWAIIAN LANGUAGE AND CULTURE BASED SCHOOLS IN GRADES K- 12. IN THE 24-25 SCHOOL YEAR THE SERIES INCLUDES FIVE DISTINCT PROGRAMS INCLUDING LOKO I'A (TRADITIONAL HAWAIIAN FISHPONDS) , MALAMA KA WAI (WATERSHEDS), HANA NO'EAU (TRADITIONAL ARTS), HOLOKAI(NAVIGATION AND SAILING), AND PAPA IMU (FOOD PREPARATION AND SECURITY). THE ULTIMATE GOAL OF THIS PROJECT IS TO CULTIVATE THE NEXT GENERATION OF AINA AND COMMUNITY KIA'I (CARE TAKERS). THIS PROGRAM IS ONLY OFFERED IN THE FALL AND SPRING INTERCESSIONS AND THE SUMMER BREAK. ONE-TIME VISITS: HUI HO'OLEIMALUO EXTENDS LEARNING EXPERIENCES TO ANY EDUCATIONAL INSTITUTION FOR ONE-TIME VISITS UPON REQUEST VIA EMAIL. TO THIS END, AND ON OCCASION, WE HAVE HOSTED PRESCHOOL STUDENTS AND THEIR FAMILIES AND FOREIGN VISITORS FOR THE EDUCATIONAL EXPERIENCE. THIS PROGRAM IS DEDICATED TO INCREASING THE KNOWLEDGE OF CULTURAL PRACTICES ASSOCIATED WITH THE KEAUKAHA COASTLINE FOR THE STUDENTS OF THE COMMUNITY.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0SCHOOL
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS PASSED THROUGH TO KA UMEKE PUBLIC CHARTER SCHOOL (THE SCHOOL) ARE MONITORED FOR CONSISTENCY WITH GRANT TERMS. HUI HO'OLEIMALUO ENSURES THE SCHOOL IDENTIFIES AND QUANTIFIES MEASURABLE GOALS, OUTCOMES AND BENCHMARKS, AS WELL AS ENSURES THAT THE SCHOOL HAS ACCESS TO, AND SUBMITS TIMELY AND ACCURATE REPORTS AS REQUIRED UNDER GRANT AGREEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINA 4A - FIRST ACCOMPLISHMENT (CONTINUED FROM PAGE 2) ACTIVITIES INCLUDE FREE FOOD, T-SHIRTS, HATS, AND PRIZES FOR KEIKI OCEAN CONTESTS AND A FISHING TOURNAMENT. THE EVENT FEATURES INTERACTIVE SESSIONS WITH RESEARCHERS FROM THE UNIVERSITY OF HAWAI.I AT HILO, LOKO I.A (FISHPOND) PRACTITIONERS FROM KEAUKAHA, THE DEPARTMENT OF AQUATIC RESOURCES (DAR), THE DEPARTMENT OF LAND AND NATURAL RESOURCES (DLNR), THE HAWAII POLICE AND FIRE DEPARTMENTS, THE BARBLESS HOOKS PROJECT, AND CULTURAL PRACTITIONERS. KEIKI COMPETITIONS INCLUDE SURFING, SWIMMING, BAMBOO FISHING, AND TRADITIONAL HAWAIIAN GAMES. ATTENDEES ALSO ENGAGE IN HANDS-ON ACTIVITY BOOTHS HOSTED BY UHH STUDENTS, DAR, AND DLNR. THE WAIULI OCEAN FESTIVAL DRAWS APPROXIMATELY 300 PARTICIPANTS ANNUALLY AND IS DEDICATED TO CULTIVATING A MORE INFORMED, RESPONSIBLE, AND CONNECTED COMMUNITY REGARDING OCEAN AND COASTAL STEWARDSHIP. LINA 4B - SECOND ACCOMPLISHMENT (CONTINUED FROM PAGE 2) EACH LA OHANA PROVIDES INTERACTIVE LEARNING, FOOD, TOOLS, AND CULTURAL- HISTORICAL EDUCATION. PARTICIPANTS ENGAGE IN LOKO I.A RESTORATION AND HAWAIIAN FARMING PRACTICES, GAINING KNOWLEDGE OF NATIVE PLANTS AND ANIMALS, LOKO I'A METHODS, AND SUSTAINABLE AGRICULTURAL SYSTEMS. QUARTERLY PROJECTS INCLUDE CLEARING INVASIVE SPECIES, REBUILDING MAKAHA AND FISHPOND WALLS, AND ENHANCING FISH AND INVERTEBRATE POPULATIONS IN BRACKISHWATER ECOSYSTEMS. THESE GATHERINGS ENCOURAGE FAMILY PARTICIPATION, STRENGTHEN COMMUNITY BONDS, AND PERPETUATE CULTURAL AND SUSTAINABLE PRACTICES ACROSS HAWAIIAN COMMUNITIES. LINA 4C - THIRD ACCOMPLISHMENT (CONTINUED FROM PAGE 2) THE PROGRAM FOCUSES ON RESTORING NATIVE FLORA AND FAUNA, INCREASING CULTURAL RESOURCES, AND OFFERING HANDS-ON STEAM EXPERIENCES THAT PREPARE STUDENTS FOR FUTURE ACADEMIC AND PROFESSIONAL PURSUITS. DURING THE SCHOOL YEAR, HUI HO'OLEIMALUO WORKS WEEKLY WITH STUDENTS FROM GRADES K12 AND COLLEGE/UNIVERSITY, INCLUDING KA 'UMEKE KA'E'O, KE ANA LA'AHANA, AND LANAKILA LEARNING CENTER. ACTIVITIES EMPHASIZE OUTDOOR-CLASSROOM LEARNING, DATA COLLECTION, AND BEST MANAGEMENT PRACTICES TO SUPPORT LONG-TERM ECOSYSTEM HEALTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAPAHANA PUAKAHINANO: FALL, SPRING, AND SUMMER THE PAPAHANA PUAKAHINANO STUDENT PROGRAM IS A SERIES OF WEEK LONG LEARNING OPPORTUNITIES TO BUILD OLELO HAWAI'I (HAWAIIAN LANGUAGE), AND CULTURAL PRACTITIONERS THROUGH AINA (LAND), WAHI PANA (SIGNIFICANT PLACES/SITES), AND 'IKE HAWAI'I (HAWAIIAN KNOWLEDGE) HANDS-ON EXPERIENCES FOR STUDENTS FROM EAST HAWAI'I HAWAIIAN LANGUAGE AND CULTURE BASED SCHOOLS IN GRADES K- 12. IN THE 24-25 SCHOOL YEAR THE SERIES INCLUDES FIVE DISTINCT PROGRAMS INCLUDING LOKO I'A (TRADITIONAL HAWAIIAN FISHPONDS) , MALAMA KA WAI (WATERSHEDS), HANA NO'EAU (TRADITIONAL ARTS), HOLOKAI(NAVIGATION AND SAILING), AND PAPA IMU (FOOD PREPARATION AND SECURITY). THE ULTIMATE GOAL OF THIS PROJECT IS TO CULTIVATE THE NEXT GENERATION OF AINA AND COMMUNITY KIA'I (CARE TAKERS). THIS PROGRAM IS ONLY OFFERED IN THE FALL AND SPRING INTERCESSIONS AND THE SUMMER BREAK. ONE-TIME VISITS: HUI HO'OLEIMALUO EXTENDS LEARNING EXPERIENCES TO ANY EDUCATIONAL INSTITUTION FOR ONE-TIME VISITS UPON REQUEST VIA EMAIL. TO THIS END, AND ON OCCASION, WE HAVE HOSTED PRESCHOOL STUDENTS AND THEIR FAMILIES AND FOREIGN VISITORS FOR THE EDUCATIONAL EXPERIENCE. THIS PROGRAM IS DEDICATED TO INCREASING THE KNOWLEDGE OF CULTURAL PRACTICES ASSOCIATED WITH THE KEAUKAHA COASTLINE FOR THE STUDENTS OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROGRAM CONTRACTORS 176,003 105,602 70,401 PAYROLL PROCESSING 3,807 2,284 1,523 TOTAL 179,810 107,886 71,924
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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