Civic Intelligence

I Nui Ke Aho

990 • Fiscal year 2018 • EIN 82-3207505

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 08, 2018

67-238 Kanalu StreetWaialua, HI 96791

(808) 223-1697

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

92nd percentile

54%

Higher net margin than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

93rd percentile

148%

Faster asset growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

100th percentile

3808%

Faster revenue growth than 100% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$118,468

Up $70,674 (+148%) from 2017

Net Assets

Up

$118,468

Up $70,674 (+148%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$139,804

Up $136,227 (+3808%) from 2017

Expenses

Up

$64,978

Up $64,820 (+41025%) from 2017

Net Income

Up

$74,826

Up $71,407 (+2089%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2017: $47,794Liabilities 2017: $0Net Assets 2017: $47,7942017Assets 2018: $118,468Liabilities 2018: $0Net Assets 2018: $118,4682018Assets 2019: $181,812Liabilities 2019: $372Net Assets 2019: $181,4402019Assets 2020: $201,358Liabilities 2020: $12,080Net Assets 2020: $189,2782020Assets 2021: $122,855Liabilities 2021: $0Net Assets 2021: $122,8552021Assets 2022: $232,391Liabilities 2022: $0Net Assets 2022: $232,3912022Assets 2023: $132,714Liabilities 2023: $0Net Assets 2023: $132,7142023Assets 2024: $98,670Liabilities 2024: $0Net Assets 2024: $98,6702024

Highlighted filing

2018

Assets$118,468
Liabilities$0
Net Assets$118,468

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $3,577Expenses 2017: $158Net Income 2017: $3,4192017Revenue 2018: $139,804Expenses 2018: $64,978Net Income 2018: $74,8262018Revenue 2019: $165,555Expenses 2019: $97,522Net Income 2019: $68,0332019Revenue 2020: $174,392Expenses 2020: $152,570Net Income 2020: $21,8222020Revenue 2021: $83,127Expenses 2021: $167,572Net Income 2021: -$84,4452021Revenue 2022: $292,972Expenses 2022: $183,436Net Income 2022: $109,5362022Revenue 2023: $113,789Expenses 2023: $213,243Net Income 2023: -$99,4542023Revenue 2024: $145,883Expenses 2024: $179,927Net Income 2024: -$34,0442024

Highlighted filing

2018

Revenue$139,804
Expenses$64,978
Net Income$74,826
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 8, 2018
Return Version
2018v3.0
Gross Receipts
$139,804
Mission and Program Overview

Mission

I Nui Ke Aho uses our traditional, double-hulled Hawaiian sailing canoe, Wanana Paoa, on the North Shore of Oahu to provide safety-focused educational programs on and about the canoe. We teach collaboration, the traditional navigator's mindset, pono (honorable and correct) decision-making, and voyaging to youth, family and community members. Our volunteers maintain and care for the canoe under the leadership of an experienced navigator and captain. Practicing mutual respect, they study and teach environmental awareness, Hawaiian cultural values, and the protection and perpetuation of natural and cultural resources through the canoe.

I Nui Ke Aho uses our traditional, double-hulled Hawaiian sailing canoe, Wanana Paoa, on the North Shore of Oahu to provide safety-focused educational programs on and about the canoe. We teach collaboration, the traditional navigator's mindset, pono (honorable and correct) decision-making, and voyaging to youth, families and community members. Our volunteers maintain and care for the canoe under the leadership of an experienced navigator and captain. Practicing mutual respect, they study and teach environmental awareness, Hawaiian cultural values, and the protection and perpetuation of natural and cultural resources through Wanana Paoa, Kahokuwelowelo Heiau and our home lands and waters. Mission: As a voyaging organization, we strive to grow a vibrant north shore community that understands, values and enriches its culture, place and people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$43,642$118,468▲ $74,826
Cash and Non-Interest-Bearing Accounts$109$76,612▲ $76,503
Inventories for Sale or Use$0$523▲ $523
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$43,642$118,468▲ $74,826
Other Assets Total$43,533$41,333▼ $2,200
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,642$118,468▲ $74,826
Total Liabilities and Net Assets / Fund Balance$43,642$118,468▲ $74,826

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$41,333--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$134,896
Program Service Revenue
$4,908
Investment Income
$0
Other Revenue
$0
All Other Contributions
$134,896
Change in Net Assets
$74,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,978
Total Fundraising Expense$276
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$0$32,230$0$32,230
Other Expenses$8,746$0$0$8,746
Insurance$7,000$812$0$7,812
Occupancy$3,766$0$0$3,766
Depreciation Depletion$2,200$0$0$2,200
Fees for Services Other$1,800$0$0$1,800
Office Expenses$0$671$0$671
Information Technology$0$364$0$364
Total Functional Expenses$30,517$34,185$276$64,978
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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 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
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

I Nui Ke Aho's Chair is also a paid staff member (President), and he recused himself from all board discussions and voting on that hiring and his salary.

Form 990, Part VI, Section A, Line 3

I Nui Ke Aho contracted Altres, Inc., a human resources firm, to provide us with one full time and one part time "leased employee."

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

Although opportunity was provided via email and in person, no substantive review or comments were provided by other members of the governing body.

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

Each board member completed, signed and dated an annual disclosure form of financial interests and external activities. In each board member's case, no such conflicts existed. An apparent conflict exists in that the Chair was leased through our human resources firm, Altres, but he recused himself from all board discussions and votes on said hiring and salary, which is below the average annual salary for a Hawaii nonprofit CEO or President.

Form 990, Part VI, Section B, Line 15

Only one key personnel position exists (President), and the annual salary ($50,000) is below the average annual salary for a Hawaii nonprofit CEO or President as determined independently by board members while the President was recused. This person is a "leased employee" from the HR firm Altres.

Form 990, Part VI, Section C, Line 19

I Nui Ke Aho's governing (the bylaws include a conflict of interest policy) and financial documents are filed with our State Attorney General and are made available upon request by state law.

Filing and Contact Details

Filer

Filer Name
I Nui Ke Aho
EIN
82-3207505
Phone
8082231697
Address
67-238 Kanalu Street, Waialua, HI 96791

Signing Officer

Name
Heidi Guth
Title
Treasurer
Phone
8089414059
Signed
2018-06-08

Organization Details

Principal Officer
Manavaroa Kamaki Worthington
Formed
2017
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
134
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

In 2018, I Nui Ke Aho conducted crew and educator training among volunteers for educational and outreach programs conducted throughout the year with students and multi-generational community members. We also conducted training and site visits to the navigational Kahokuwelowelo Heiau, which is an educational heiau to which we have a right of entry agreement. We trained volunteers in the maintenance, repair, sailing and navigating of our sailing canoe, Wanana Paoa, through overseen dry dock work and training sails.

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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0I Nui Ke Aho uses our traditional, double-hulled Hawaiian sailing canoe, Wanana Paoa, on the North Shore of Oahu to provide safety-focused educational programs on and about the canoe. We teach collaboration, the traditional navigator's mindset, pono (honorable and correct) decision-making, and voyaging to youth, families and community members. Our volunteers maintain and care for the canoe under the leadership of an experienced navigator and captain. Practicing mutual respect, they study and teach environmental awareness, Hawaiian cultural values, and the protection and perpetuation of natural and cultural resources through the canoe. Mission: As a voyaging organization, we strive to grow a vibrant north shore community that understands, values and enriches its culture, place and people.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt043642
IRS990/NetAssetsOrFundBalancesEOYAmt0118468
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt06837
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt03766
IRS990/OccupancyGrp/TotalAmt03766
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0671
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0671
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt043533
IRS990/OtherAssetsTotalGrp/EOYAmt041333
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Hawaii State General Excise Tax
IRS990/OtherExpensesGrp/Desc1Merchandise
IRS990/OtherExpensesGrp/Desc2Maintenance, repair and supplies for voyaging canoe (waa)
IRS990/OtherExpensesGrp/Desc3Education/Outreach supplies, training, provisions and access expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt1276
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0108
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt27005
IRS990/OtherExpensesGrp/ProgramServicesAmt38746
IRS990/OtherExpensesGrp/TotalAmt0108
IRS990/OtherExpensesGrp/TotalAmt1276
IRS990/OtherExpensesGrp/TotalAmt27005
IRS990/OtherExpensesGrp/TotalAmt38746
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Manavaroa Kamaki Worthington
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0In 2018, in the Education/Outreach program component, I Nui Ke Aho launched our website, developed a foundational curriculum and education manual, completed a successful pilot of our education program (service 321 students), and launched our community engagement programing by completing its first site visit of the navigational heiau (temple).
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010546
IRS990/ProgSrvcAccomActy2Grp/GrantAmt09589
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04803
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03327
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0158
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0250
IRS990/PYRevenuesLessExpensesAmt03419
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0158
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03577
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt074826
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt043642
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0118468
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0I Nui Ke Aho charged private schools a nominal fee ($10 -$12) per student for taking part in our on-site voyaging curriculum. We served a total of 321 students in 2018 from two private schools in our pilot program over the summer.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0134896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0138223
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04803

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