Civic Intelligence

Neighborhood Housing Community Dev Corp

EIN 83-2662028 • 501(c)3 • Kapaa, HI

Profile

To provide homes and sustainable living solutions, within reach, and restoring hope to the people of hawaii.

PO Box 2197Kapaa, HI 96746

www.pal-kauai.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.05x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.16x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

90th percentile

53%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$63,055

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 62.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

50th percentile

5.0%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

7th percentile

-36%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$12,524,710

Up $1,660,047 (+15%) from 2023

Liabilities

Down

$648,616

Down $1,446,149 (-69%) from 2023

Net Assets

Up

$11,876,094

Up $3,106,196 (+35%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin90th percentile

Revenue

Up

$4,070,236

Up $3,026,341 (+290%) from 2023

Expenses

Up

$1,901,412

Up $378,327 (+25%) from 2023

Net Income

Up

$2,168,824

Up $2,648,014 (+553%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2019: $10,180Liabilities 2019: $16,656Net Assets 2019: -$6,4762019Assets 2020: $55,098Liabilities 2020: $76,580Net Assets 2020: -$21,4822020Assets 2021: $1,441,583Liabilities 2021: $1,450,744Net Assets 2021: -$9,1612021Assets 2022: $11,363,462Liabilities 2022: $2,125,637Net Assets 2022: $9,237,8252022Assets 2023: $10,864,663Liabilities 2023: $2,094,765Net Assets 2023: $8,769,8982023Assets 2024: $12,524,710Liabilities 2024: $648,616Net Assets 2024: $11,876,0942024

Highlighted filing

2024

Assets$12,524,710
Liabilities$648,616
Net Assets$11,876,094
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2019: $94,031Expenses 2019: $100,507Net Income 2019: -$6,4762019Revenue 2020: $100,626Expenses 2020: $115,632Net Income 2020: -$15,0062020Revenue 2021: $194,856Expenses 2021: $182,535Net Income 2021: $12,3212021Revenue 2022: $10,081,745Expenses 2022: $799,734Net Income 2022: $9,282,0112022Revenue 2023: $1,043,895Expenses 2023: $1,523,085Net Income 2023: -$479,1902023Revenue 2024: $4,070,236Expenses 2024: $1,901,412Net Income 2024: $2,168,8242024

Highlighted filing

2024

Revenue$4,070,236
Expenses$1,901,412
Net Income$2,168,824
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$12,524,710
Liabilities
$648,616
Net assets
$11,876,094
Revenue
$4,070,236
Expenses
$1,901,412
Net income
$2,168,824
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$0.65$11.9$4.07$1.90$2.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$2.09$8.77$1.04$1.52$0.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$2.13$9.24$10.1$0.80$9.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.45$0.01$0.19$0.18$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.08$0.02$0.10$0.12$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.02$0.01$0.09$0.10$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 18, 2025
Return Version
2022v5.0
Gross Receipts
$10,081,745
Mission and Program Overview

Mission

To provide homes and sustainable living solutions, within reach, and restoring hope to the people of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$337,327$5,096,107▲ $4,758,780
Land, Buildings, and Equipment, Net-$2,719,946-
Investments in Publicly Traded Securities-$1,694,975-
Savings and Temporary Cash Investments-$173,844-
Prepaid Expenses and Deferred Charges-$75,970-
Accounts Receivable-$1,163-
Total Assets$1,441,583$11,363,462▲ $9,921,879
Other Assets Total$1,104,256$1,601,457▲ $497,201
Liabilities
Mortgage Notes Payable Secured by Investment Property$350,000$1,930,000▲ $1,580,000
Other Liabilities-$97,617-
Accounts Payable and Accrued Expenses$1,100,744$65,480▼ $1,035,264
Deferred Revenue-$32,540-
Total Liabilities$1,450,744$2,125,637▲ $674,893
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-9,161$9,090,365▲ $9,099,526
Net Assets With Donor Restrictions-$147,460-
Total Net Assets Fund Balance$-9,161$9,237,825▲ $9,246,986
Total Liabilities and Net Assets / Fund Balance$1,441,583$11,363,462▲ $9,921,879

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,621,636$55,918$1,677,554
Land$800,000-$800,000
Leasehold Improvements$298,310$868$299,178
Other Assets Org$25,603--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawrence GraffCOO/vice PreFT$82,646$6,954$89,600
James EdmondsExecutive DiFT$70,000-$70,000

Board Members and Trustees

NameTitle
Leilani SpencerPresident
Janice BondMember
Puna DawsonMember
Glenn HeadSecretary
Harvest EdmondsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Alexander Pacific INCConstruction68-077 AKULE STREET APT B, Waialua, HI 96791$111,885
Revenue and Support

Revenue Composition

Contributions and Grants
$9,856,877
Program Service Revenue
$224,831
Investment Income
$37
Other Revenue
$0
All Other Contributions
$9,856,877
Change in Net Assets
$9,282,011

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,081,745
Revenue Not Reported on Form 990
$-35,025
Total Revenue per Audited Statements
$10,046,720
Total Revenue per Form 990
$10,081,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$504,988
Other Expenses$294,746
Total Fundraising Expense$41,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,846$90,645$22,233$278,724
Current Officers, Directors, Trustees, and Key Employees$94,070$52,959$12,571$159,600
Occupancy$55,344$18,571-$73,915
Depreciation Depletion$56,786--$56,786
Fees for Services Other$18,734$29,319-$48,053
Payroll Taxes$18,994$19,428$2,319$40,741
Insurance$32,313$1,711-$34,024
Office Expenses$3,989$21,906$438$26,333
Other Employee Benefits$12,086$12,362$1,475$25,923
Fees for Services Legal$8,328$13,035-$21,363
Fees for Services Accounting$1,585$2,480-$4,065
Advertising$606$3,331$67$4,004
All Other Expenses$1,727$616$168$2,511
Conferences and Meetings$540$1,363$370$2,273
Other Expenses$387$976$264$1,627
Interest$667--$667
Total Functional Expenses$486,510$272,123$41,101$799,734

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$799,734
Total Expenses per Audited Statements$799,734
Total Expenses per Form 990$799,734
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
Lease Liabilities$77,056
Security Deposits$20,561
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 2

“James edmonds harvest edmonds ed treasurer married”

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 is provided by email to the entire board of directors for approval prior to filing.”

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

“The board of directors reviews and approves all compensation for top officials.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and the form 990 are available upon request.”

Filing and Contact Details

Filer

Filer Name
Neighborhood Housing Community
EIN
83-2662028
Phone
8087201011
Address
PO BOX 2197, KAPAA, HI 96746
Doing Business As
Permanently Affordable Living Kauai

Signing Officer

Name
Lawrence Graff
Title
COO/vice President
Phone
8087386706
Signed
2025-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Graff
Formed
2018
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
5

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, Page 1, Item B

“The 2022 form 990 has been amended to reflect adjustments as a result of a financial statement audit.”

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

“A 13-unit complex was acquired/rehabilitated, kauhale o kekaha apartment community that provides permanent rental housing for the houseless households earning 50% area median income and below. We collaborated with kaua'i community alliance network which is part of the continuum of care bridging the gap consortium of service providers. During the first program year we stabilized 11 households from houselessness through this project. With the acquisition of kekaha, we created the beyond housing program (bhp), which provides a supportive housing environment for all our rental residents. The bhp helps tenants maintain housing stability and improve residents' economic and social mobility as appropriate. Pal created the ho'omaluhia community land trust (hclt), which increases affordability and ensures subsidy is stretched over generations and also acquired a land parcel and received development entitlements to create lots and created the house plans for an 11 unit kilauea affordable housing for- sale project.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3), and exempt from state income taxes under section 237-23 (b) of the hawaii revised statutes. Therefore, no provision for federal or state taxes is required for the financial statements. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organizations federal exempt organization tax returns (form 990) are subject to examination by the irs, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 456 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 679
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IRS990/PrincipalOfficerNm0LAWRENCE GRAFF
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IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0173844
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CASH DONATION 9,500,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPORTING SCHEDULE
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0114025
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt092639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0713652
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt037
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt037
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0224831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt049485
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0274316
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt05451
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0994848
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt177056
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt225603
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LAND & IMPROVEMENTS HELD FOR SALE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CONSTRUCTION IN PROGRESS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES. THEREFORE, NO PROVISION FOR FEDERAL OR STATE TAXES IS REQUIRED FOR THE FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATIONS FEDERAL EXEMPT ORGANIZATION TAX RETURNS (FORM 990) ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01601457
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IRS990ScheduleD/TotalRevenuePerForm990Amt010081745
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 2022 FORM 990 HAS BEEN AMENDED TO REFLECT ADJUSTMENTS AS A RESULT OF A FINANCIAL STATEMENT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 13-UNIT COMPLEX WAS ACQUIRED/REHABILITATED, KAUHALE O KEKAHA APARTMENT COMMUNITY THAT PROVIDES PERMANENT RENTAL HOUSING FOR THE HOUSELESS HOUSEHOLDS EARNING 50% AREA MEDIAN INCOME AND BELOW. WE COLLABORATED WITH KAUA'I COMMUNITY ALLIANCE NETWORK WHICH IS PART OF THE CONTINUUM OF CARE BRIDGING THE GAP CONSORTIUM OF SERVICE PROVIDERS. DURING THE FIRST PROGRAM YEAR WE STABILIZED 11 HOUSEHOLDS FROM HOUSELESSNESS THROUGH THIS PROJECT. WITH THE ACQUISITION OF KEKAHA, WE CREATED THE BEYOND HOUSING PROGRAM (BHP), WHICH PROVIDES A SUPPORTIVE HOUSING ENVIRONMENT FOR ALL OUR RENTAL RESIDENTS. THE BHP HELPS TENANTS MAINTAIN HOUSING STABILITY AND IMPROVE RESIDENTS' ECONOMIC AND SOCIAL MOBILITY AS APPROPRIATE. PAL CREATED THE HO'OMALUHIA COMMUNITY LAND TRUST (HCLT), WHICH INCREASES AFFORDABILITY AND ENSURES SUBSIDY IS STRETCHED OVER GENERATIONS AND ALSO ACQUIRED A LAND PARCEL AND RECEIVED DEVELOPMENT ENTITLEMENTS TO CREATE LOTS AND CREATED THE HOUSE PLANS FOR AN 11 UNIT KILAUEA AFFORDABLE HOUSING FOR- SALE PROJECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JAMES EDMONDS HARVEST EDMONDS ED TREASURER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS PROVIDED BY EMAIL TO THE ENTIRE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS AND APPROVES ALL COMPENSATION FOR TOP OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
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