Civic Intelligence

Kauluakalana

EIN 83-3612121 • 501(c)3 • Kailua, HI

Profile

Our mission is to restore and grow healthy relationships between people and place through the aloha 'aina practices of retelling our kailua-specific stories, replanting and eating our ancestral foods, and caring for the sacred sites, lands, and waters of our beloved ahupua'a of kailua.

PO Box 833Kailua, HI 96734

www.kauluakalana.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.07x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$114,526

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.2%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$870,055

Up $85,240 (+11%) from 2023

Liabilities

Up

$62,917

Up $55,035 (+698%) from 2023

Net Assets

Up

$807,138

Up $30,205 (+3.9%) from 2023

Revenue

Up

$861,430

Up $35,039 (+4.2%) from 2023

Expenses

Up

$831,225

Up $406,584 (+96%) from 2023

Net Income

Down

$30,205

Down $371,545 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2020: $138,091Liabilities 2020: $35,352Net Assets 2020: $102,7392020Assets 2021: $180,117Liabilities 2021: $6,088Net Assets 2021: $174,0292021Assets 2022: $391,980Liabilities 2022: $16,797Net Assets 2022: $375,1832022Assets 2023: $784,815Liabilities 2023: $7,882Net Assets 2023: $776,9332023Assets 2024: $870,055Liabilities 2024: $62,917Net Assets 2024: $807,1382024

Highlighted filing

2024

Assets$870,055
Liabilities$62,917
Net Assets$807,138

Operations Trend

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

$1.0M$500K$0Revenue 2020: $343,096Expenses 2020: $242,757Net Income 2020: $100,3392020Revenue 2021: $320,153Expenses 2021: $248,863Net Income 2021: $71,2902021Revenue 2022: $534,020Expenses 2022: $332,866Net Income 2022: $201,1542022Revenue 2023: $826,391Expenses 2023: $424,641Net Income 2023: $401,7502023Revenue 2024: $861,430Expenses 2024: $831,225Net Income 2024: $30,2052024

Highlighted filing

2024

Revenue$861,430
Expenses$831,225
Net Income$30,205

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$871,714
Mission and Program Overview

Mission

Our mission is to restore and grow healthy relationships between people and place through the aloha 'aina practices of retelling our kailua-specific stories, replanting and eating our ancestral foods, and caring for the sacred sites, lands, and waters of our beloved ahupua'a of kailua.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$764,692$707,586▼ $57,106
Cash and Non-Interest-Bearing Accounts$15,010$91,062▲ $76,052
Land, Buildings, and Equipment, Net$5,093$55,007▲ $49,914
Pledges and Grants Receivable-$16,400-
Loans From Officers Directors$755--
Receivables From Officers Etc$20--
Total Assets$784,815$870,055▲ $85,240
Liabilities
Accounts Payable and Accrued Expenses$7,127$62,917▲ $55,790
Total Liabilities$7,882$62,917▲ $55,035
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$654,536$680,996▲ $26,460
Net Assets With Donor Restrictions$122,397$126,142▲ $3,745
Total Net Assets Fund Balance$776,933$807,138▲ $30,205
Total Liabilities and Net Assets / Fund Balance$784,815$870,055▲ $85,240

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,569$5,009$34,578
Other Land Buildings$23,430$660$24,090
Leasehold Improvements$2,008$2,809$4,817
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bert Kaleo WongExecutive DirectorFT$105,200$9,326$114,526

Board Members and Trustees

NameTitle
Maya SafferyPresident
Dawn MahiCo-vice President
Kiana FrankCo-vice President
Heidi GuthDirector
Kahikina De SilvaDirector
Julie KaomeaSecretary
Joel PeraltoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$667,960
Program Service Revenue
$175,271
Investment Income
$21,885
Other Revenue
$-3,686
All Other Contributions
$634,865
Change in Net Assets
$30,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$508,438
Other Expenses$322,787
Total Fundraising Expense$21,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,866$68,530-$292,396
Current Officers, Directors, Trustees, and Key Employees$30,578$85,618$6,115$122,311
Fees for Services Other$93,983$4,000-$97,983
Other Employee Benefits$28,981$16,943$647$46,571
Payroll Taxes$28,188$16,479$629$45,296
Travel$44,869--$44,869
Fees for Services Accounting-$31,233-$31,233
Office Expenses$513$14,659$152$15,324
Insurance$8,568$5,009$742$14,319
Occupancy$6,223$3,638$139$10,000
Depreciation Depletion$2,466$1,442$55$3,963
Pension Plan Contributions$1,864--$1,864
Advertising-$1,788-$1,788
Information Technology$616$361$14$991
Conferences and Meetings$917--$917
Other Expenses$3,502$2,046$265$265
All Other Expenses$30$115-$145
Total Functional Expenses$558,202$251,861$21,162$831,225
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,284
Fundraising Gross Income$6,598
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$755--
Receivables from Officers, Directors, Trustees, and Key Employees$20--
Governance and Compliance

Governance Checklist

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

The form 990 is submitted to the board for review and comment prior to filing with the irs.

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

Each board member is required to annually sign the acknowledgement of the conflict of interest policy and indicate agreement to abide by the policy. The policy requires board, committee members, and key employees to make full disclosure of any conflicts of interest.

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

Compensation for the executive director is discussed by the officers of the organization and approved by a vote of the full board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kauluakalana
EIN
83-3612121
Phone
8089613462
Address
PO BOX 833, KAILUA, HI 96734

Signing Officer

Name
Maya Saffery
Title
President
Phone
8089613462
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maya Saffery
Formed
2019
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
5,000

Preparer

Firm
The CPA Collective LLC
Address
711 KAPIOLANI BOULEVARD SUITE 1430, HONOLULU, HI 96813
Preparer
Ronelle K Matsunami CPA
Phone
8088331183
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 93,983. Management and general expenses 4,000. Fundraising expenses 0. Total expenses 97,983.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125405
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0149016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125405
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2850
IRS990/ProgSrvcAccomActy2Grp/Desc0KA PAHUHOPU O KAWAINUI: THIS IS AN OUT-OF-SCHOOL, HAWAIIAN CULTURE BASED, 'OLELO-RICH, 'AINA EDUCATION PROGRAM DESIGNED FOR MIDDLE SCHOOL TO EARLY HIGH SCHOOL-AGED LEARNERS FROM KAILUA AND NEIGHBORING AHUPUA'A IN KO'OLAUPOKO, O'AHU. THE PROGRAM FOCUSES ON ENGAGING YOUTH WITH CULTURAL PRACTITIONERS FROM OUR COMMUNITY IN INTERGENERATIONAL TRANSFER OF HAWAIIAN KNOWLEDGE AND PRACTICES INCLUDING STORY-TELLING, MELE, FOOD CULTIVATION AND PREPARATION, AND COMMUNITY-BASED LAND STEWARDSHIP AND RESTORATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt057328
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0850
IRS990/ProgSrvcAccomActy3Grp/Desc0PILI MAI & KUOKOA: (MEANING "TO COME TOGETHER") BRINGS TOGETHER FAMILIES AND EDUCATORS TO FACILITATE THEIR RECONNECTION TO HALOA (THE FIRST KALO PLANT AND ELDER SIBLING OF THE HAWAIIAN PEOPLE), EACH OTHER, AND OUR HOMELAND IN ORDER TO CELEBRATE, INSPIRE, AND ORGANIZE THE REGENERATION OF OUR COMMUNITY AROUND THE CULTURAL PRACTICES OF POI MAKING. THE PRIMARY COMPONENT OF THIS PROGRAM IS A MULTI-MONTH PROGRAM FOR A COHORT OF KAILUA-CONNECTED FAMILIES AND EDUCATORS, CENTERED AROUND LEARNING AND PERPETUATING THE PROCESS OF GROWING, HARVESTING, PREPARING, AND POUNDING KALO INTO POI. PARTICIPATION IS BY INVITATION ONLY. THE CULMINATING ACTIVITY IS THE FAMILIES HOST A KALO POUNDING TENT AT A COMMUNITY GATHERING IN CELEBRATION OF LA KUOKOA WHERE THEY TEACH OTHER FAMILIES HOW TO MAKE POI.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt041474
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025405
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0801911
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0167
IRS990/PYOtherExpensesAmt0165772
IRS990/PYOtherRevenueAmt0-2741
IRS990/PYProgramServiceRevenueAmt027054
IRS990/PYRevenuesLessExpensesAmt0401750
IRS990/PYSalariesCompEmpBnftPaidAmt0258869
IRS990/PYTotalExpensesAmt0424641
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0826391
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt020
IRS990/ReconcilationRevenueExpnssAmt030205
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0149016
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0764692
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0707586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0667960
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0801911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0468325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0287347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0324235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02549778
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt021885
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0167
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022284
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0320691
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79720
IRS990ScheduleA/PublicSupportPY170Pct00.74670
IRS990ScheduleA/PublicSupportTotal170Amt02050542
IRS990ScheduleA/SubstantialContributorsTotAmt0499236
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0667960
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0801911
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0468325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0287347
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0324235
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02549778
IRS990ScheduleA/TotalSupportAmt02572062
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt029569
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034578
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02008
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02809
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04817
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023430
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0660
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024090
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055007
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS SUBMITTED TO THE BOARD FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS REQUIRED TO ANNUALLY SIGN THE ACKNOWLEDGEMENT OF THE CONFLICT OF INTEREST POLICY AND INDICATE AGREEMENT TO ABIDE BY THE POLICY. THE POLICY REQUIRES BOARD, COMMITTEE MEMBERS, AND KEY EMPLOYEES TO MAKE FULL DISCLOSURE OF ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED BY THE OFFICERS OF THE ORGANIZATION AND APPROVED BY A VOTE OF THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 93,983. MANAGEMENT AND GENERAL EXPENSES 4,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97,983.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0784815
IRS990/TotalAssetsEOYAmt0870055
IRS990/TotalAssetsGrp/BOYAmt0784815
IRS990/TotalAssetsGrp/EOYAmt0870055
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0667960
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021162
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0251861
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0558202
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831225
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07882
IRS990/TotalLiabilitiesEOYAmt062917
IRS990/TotalLiabilitiesGrp/BOYAmt07882
IRS990/TotalLiabilitiesGrp/EOYAmt062917
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0776933
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0807138
IRS990/TotalOtherCompensationAmt09326
IRS990/TotalProgramServiceExpensesAmt0558202
IRS990/TotalProgramServiceRevenueAmt0175271
IRS990/TotalReportableCompFromOrgAmt0105200
IRS990/TotalRevenueGrp/ExclusionAmt018199
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0175271
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0861430
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0784815
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0870055
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt044869
IRS990/TravelGrp/TotalAmt044869

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