Civic Intelligence

Kipuka Kuleana Inc

EIN 83-1710804 • 501(c)3 • Princeville, HI

Profile

The mission of Kipuka Kuleana Inc. is to perpetuate ahupuaa (traditional Hawaiian land division) based natural resource management & connection to place through protection and care of cultural landscapes and family lands. Kipuka Kuleana will fulfill this purpose through land protection, stewardship, and restoration, research, education programs for family land owners and community members, and educating policy makers.

3867 Albert RoadPrinceville, HI 96722

kipukakuleana.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

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

Liabilities / Revenue

19th percentile

0.00x

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

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

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

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

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

99th percentile

495%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

98th percentile

454%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$3,252,505

Up $3,167,088 (+3708%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$3,252,505

Up $3,167,088 (+3708%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin98th percentile

Revenue

Up

$3,387,356

Up $3,308,133 (+4176%) from 2023

Expenses

Up

$220,268

Up $134,605 (+157%) from 2023

Net Income

Up

$3,167,088

Up $3,173,528 (+49278%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2022: $91,857Liabilities 2022: $0Net Assets 2022: $91,8572022Assets 2023: $85,417Liabilities 2023: $0Net Assets 2023: $85,4172023Assets 2024: $3,252,505Liabilities 2024: $0Net Assets 2024: $3,252,5052024

Highlighted filing

2024

Assets$3,252,505
Liabilities$0
Net Assets$3,252,505
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $110,459Expenses 2022: $49,438Net Income 2022: $61,0212022Revenue 2023: $79,223Expenses 2023: $85,663Net Income 2023: -$6,4402023Revenue 2024: $3,387,356Expenses 2024: $220,268Net Income 2024: $3,167,0882024

Highlighted filing

2024

Revenue$3,387,356
Expenses$220,268
Net Income$3,167,088
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,252,505
Liabilities
$0
Net assets
$3,252,505
Revenue
$3,387,356
Expenses
$220,268
Net income
$3,167,088
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$3.39$0.22$3.17
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.08$0.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.11$0.05$0.06
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
$3,389,491
Mission and Program Overview

Mission

The mission of Kipuka Kuleana Inc. is to perpetuate ahupuaa (traditional Hawaiian land division) based natural resource management & connection to place through protection and care of cultural landscapes and family lands. Kipuka Kuleana will fulfill this purpose through land protection, stewardship, and restoration, research, education programs for family land owners and community members, and educating policy makers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$3,117,445-
Land, Buildings, and Equipment, Net-$113,563-
Cash and Non-Interest-Bearing Accounts$85,417$16,497▼ $68,920
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$85,417$3,252,505▲ $3,167,088
Other Assets Total-$5,000-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,939$3,155,789▲ $3,148,850
Net Assets Without Donor Restrictions$78,478$96,716▲ $18,238
Total Net Assets Fund Balance$85,417$3,252,505▲ $3,167,088
Total Liabilities and Net Assets / Fund Balance$85,417$3,252,505▲ $3,167,088

Asset Categories

AssetBook ValueDepreciationBasis
Land$111,870-$111,870
Other Land Buildings$1,693$242$1,935
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christina Aiu JDExecutive DirectorFT$52,806$52,806

Board Members and Trustees

NameTitle
Mehana Blaich Vaughan PhDPresident
Jennifer LuckDirector
Laura Ka'akuaDirector
Malia AkutagawaDirector
Elif Beall JDTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,267,519
Program Service Revenue
$0
Investment Income
$119,687
Other Revenue
$150
All Other Contributions
$3,267,519
Change in Net Assets
$3,167,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,765
Salaries, Compensation, and Employee Benefits$98,503
Total Fundraising Expense$58,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$36,140$24,278$12,215$72,633
Current Officers, Directors, Trustees, and Key Employees$21,109$18,777$12,920$52,806
Other Salaries and Wages$11,465-$26,751$38,216
Travel$8,661$5,650$1,981$16,292
Conferences and Meetings$15,194$691$100$15,985
Payroll Taxes$2,266$1,305$2,740$6,311
Fees for Services Accounting-$5,794-$5,794
Insurance-$1,493-$1,493
Occupancy$785$540-$1,325
Fees for Services Legal$700$500-$1,200
Other Employee Benefits$351-$819$1,170
All Other Expenses$465$355$24$844
Office Expenses-$770$4$774
Other Expenses$504$53$785$557
Depreciation Depletion$173$69-$242
Total Functional Expenses$100,082$61,450$58,736$220,268
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
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, Part VI, Section B, Line 11B

“A draft of the Form 990 is provided to the executive director and treasurer. Any changes are made, and the final is filed after the treasurer approves.”

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

“The board reviews its conflict of interest policy annually, including the level of compliance with the policy and whether it should be modified.EnforcementWhere termination as a director, officer, or employee or removal from the board of directors requires cause, a Related Party's failure to disclose an interest in a transaction as required under this Conflict of Lnterest Policy shall constitute cause, except in the case of a Related Party who, acting in good faith, lacked actual knowledge of his or her interest in the transaction. Nothing in this Section shall require termination or removal where removal is discretionary, nor shall it impose a requirement to show cause for termination or removal where one does not otherwise exist. This provision does not limit other remedies under the law, and the board may take other disciplinary measures for failure to disclose.”

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

“To set compensation for the executive director, the board reviewed a salary study issued by the Hawaii Alliance of Nonprofit Organizations, which provides resources to nonprofit organizations. The study included salary data for nonprofit organizations in Hawaii.”

Form 990, Part VI, Section C, Line 19

“The organization's Form 990, 1023 and conflict of interest policy may be requested through our contact form at www.kipukakuleana.org or by writing to us at the address on page one or [email protected].”

Filing and Contact Details

Filer

Filer Name
Kipuka Kuleana Inc
EIN
83-1710804
Phone
8083469419
Address
3867 Albert Road, Princeville, HI 96722

Signing Officer

Name
Elif Beall
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Aiu JD
Formed
2018
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
6

Preparer

Firm
Natalie J Iwasa CPA Inc
Address
1331 LUNALILO HOME ROAD, HONOLULU, HI 96825
Preparer
Natalie Iwasa CPA CFE
Phone
8083953233
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IRS990/PrincipalOfficerNm0Christina Aiu JD
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03117445
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt077589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0111281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0456389
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0119687
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0119687
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0950
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IRS990ScheduleA/PublicSupportTotal170Amt0312452
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0111281
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0456389
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0250
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0242
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01935
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the Form 990 is provided to the executive director and treasurer. Any changes are made, and the final is filed after the treasurer approves.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews its conflict of interest policy annually, including the level of compliance with the policy and whether it should be modified.EnforcementWhere termination as a director, officer, or employee or removal from the board of directors requires cause, a Related Party's failure to disclose an interest in a transaction as required under this Conflict of Lnterest Policy shall constitute cause, except in the case of a Related Party who, acting in good faith, lacked actual knowledge of his or her interest in the transaction. Nothing in this Section shall require termination or removal where removal is discretionary, nor shall it impose a requirement to show cause for termination or removal where one does not otherwise exist. This provision does not limit other remedies under the law, and the board may take other disciplinary measures for failure to disclose.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2To set compensation for the executive director, the board reviewed a salary study issued by the Hawaii Alliance of Nonprofit Organizations, which provides resources to nonprofit organizations. The study included salary data for nonprofit organizations in Hawaii.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's Form 990, 1023 and conflict of interest policy may be requested through our contact form at www.kipukakuleana.org or by writing to us at the address on page one or [email protected].
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061450
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0100082
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220268
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03252505
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IRS990/TotalReportableCompFromOrgAmt052806
IRS990/TotalRevenueGrp/ExclusionAmt0119837
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03387356
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt085417
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03252505
IRS990/TravelGrp/FundraisingAmt01981
IRS990/TravelGrp/ManagementAndGeneralAmt05650
IRS990/TravelGrp/ProgramServicesAmt08661
IRS990/TravelGrp/TotalAmt016292
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03867 Albert Road
IRS990/USAddress/CityNm0Princeville
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096722
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0https://kipukakuleana.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Elif Beall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kipuka Kuleana Inc
ReturnHeader/Filer/BusinessNameControlTxt0KIPU
ReturnHeader/Filer/EIN0831710804
ReturnHeader/Filer/PhoneNum08083469419
ReturnHeader/Filer/USAddress/AddressLine1Txt03867 Albert Road
ReturnHeader/Filer/USAddress/CityNm0Princeville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096722
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0912183089
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NATALIE J IWASA CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01331 LUNALILO HOME ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI

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