Civic Intelligence

Ke Kula Nui O Waimanalo

EIN 82-3955043 • 501(c)3 • Waimanalo, HI

Profile

Provide a community of practice through collaboration of kanaka to promote strong and healthy ahupua'a

PO Box 723Waimanalo, HI 96795

www.kekulanuiowaimanalo.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

43%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

33%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,179,566

Up $357,382 (+43%) from 2023

Liabilities

Up

$41,187

Up $13,764 (+50%) from 2023

Net Assets

Up

$1,138,379

Up $343,618 (+43%) from 2023

Revenue

Up

$1,078,610

Up $269,273 (+33%) from 2023

Expenses

Up

$517,993

Up $105,312 (+26%) from 2023

Net Income

Up

$560,617

Up $163,961 (+41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2020: $212,028Liabilities 2020: $13,488Net Assets 2020: $198,5402020Assets 2021: $426,170Liabilities 2021: $31,316Net Assets 2021: $394,8542021Assets 2022: $426,861Liabilities 2022: $28,756Net Assets 2022: $398,1052022Assets 2023: $822,184Liabilities 2023: $27,423Net Assets 2023: $794,7612023Assets 2024: $1,179,566Liabilities 2024: $41,187Net Assets 2024: $1,138,3792024

Highlighted filing

2024

Assets$1,179,566
Liabilities$41,187
Net Assets$1,138,379

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2020: $448,116Expenses 2020: $269,905Net Income 2020: $178,2112020Revenue 2021: $444,636Expenses 2021: $248,322Net Income 2021: $196,3142021Revenue 2022: $615,018Expenses 2022: $611,767Net Income 2022: $3,2512022Revenue 2023: $809,337Expenses 2023: $412,681Net Income 2023: $396,6562023Revenue 2024: $1,078,610Expenses 2024: $517,993Net Income 2024: $560,6172024

Highlighted filing

2024

Revenue$1,078,610
Expenses$517,993
Net Income$560,617

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,078,610
Mission and Program Overview

Mission

Provide a community of practice through collaboration of kanaka to promote strong and healthy ahupua'a

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$794,761$1,138,379▲ $343,618
Cash and Non-Interest-Bearing Accounts$385,093$732,947▲ $347,854
Accounts Receivable$401,788$437,612▲ $35,824
Land, Buildings, and Equipment, Net$14,179$8,507▼ $5,672
Total Assets$822,184$1,179,566▲ $357,382
Other Assets Total$21,124$500▼ $20,624
Liabilities
Accounts Payable and Accrued Expenses$25,243$25,243→ $0
Other Liabilities$2,180$15,944▲ $13,764
Total Liabilities$27,423$41,187▲ $13,764
Net Assets / Fund Balance
Total Net Assets Fund Balance$794,761$1,138,379▲ $343,618
Total Liabilities and Net Assets / Fund Balance$822,184$1,179,566▲ $357,382

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,507$34,324$42,831
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,076,251
Program Service Revenue
$2,359
Investment Income
$0
Other Revenue
$0
All Other Contributions
$313,176
Change in Net Assets
$560,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$517,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$72,845$546-$73,391
Other Expenses$53,659$659-$54,318
All Other Expenses$16,647$11,867-$28,514
Advertising$7,870$24-$7,894
Office Expenses$3,633$4,092-$7,725
Depreciation Depletion$5,672--$5,672
Insurance-$2,446-$2,446
Conferences and Meetings$11$292-$303
Occupancy-$240-$240
Total Functional Expenses$481,268$36,725$0$517,993
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$13,764
Taxes Payable$2,180
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Ke Kula Nui O Waimanalo
EIN
82-3955043
Phone
8087534098
Address
PO BOX 723, WAIMANALO, HI 96795

Signing Officer

Name
Ikaika Rogerson
Title
President
Phone
8087534098
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ikaika Rogerson
Formed
2017
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
50

Preparer

Firm
Cs Accounting and Tax Services Inc
Address
1188 BISHOP STREET STE 2105, HONOLULU, HI 96813
Preparer
James M Smith Jr
Phone
8085375714
Supplemental Narrative

Additional Explanations

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

Other various community outreach efforts.

Raw XML Appendix336 raw XML fields

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/TotalOtherProgSrvcExpenseAmt0195691
IRS990/TotalProgramServiceExpensesAmt0481268
IRS990/TotalProgramServiceRevenueAmt02359
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02359
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01078610
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0822184
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01179566
IRS990/TravelGrp/ManagementAndGeneralAmt0546
IRS990/TravelGrp/ProgramServicesAmt072845
IRS990/TravelGrp/TotalAmt073391
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 723
IRS990/USAddress/CityNm0WAIMANALO
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096795
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.KEKULANUIOWAIMANALO.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0IKAIKA ROGERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08087534098
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KE KULA NUI O WAIMANALO
ReturnHeader/Filer/BusinessNameControlTxt0KEKU
ReturnHeader/Filer/EIN0823955043
ReturnHeader/Filer/PhoneNum08087534098
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 723
ReturnHeader/Filer/USAddress/CityNm0WAIMANALO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096795
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453917231
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CS ACCOUNTING AND TAX SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01188 BISHOP STREET STE 2105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085375714
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M SMITH JR
ReturnHeader/ReturnTs02025-11-14T15:30:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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