Civic Intelligence

Ohana Waa

EIN 83-4591925 • 501(c)3 • Lihue, HI

Pub. 78 Eligible

Profile

The educational and charitable purposes of Ohana Waa are to provide support for future generations of ocean voyagers and navigators, and for the practice of Hawaiian canoe building, maintenance and design; to sponsor, encourage and assist in the perpetuation of wayfinding, ocean navigation and related Hawaiian cultural practices; to educate youth and community through educational, social and cultural resources, materials and skills relating to ocean canoe voyaging and navigation; and to facilitate communication and collaboration between other social, cultural, educational and other charitable organizations relating Ohana Waa's purposes.

2875 Waa RoadLihue, HI 96766

ohanawaahawaii.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

79%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Assets

Up

$314,281

Up $168,961 (+116%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$314,281

Up $168,961 (+116%) from 2023

Revenue

Up

$335,456

Up $186,337 (+125%) from 2023

Expenses

Up

$154,033

Up $31,215 (+25%) from 2023

Net Income

Up

$181,423

Up $155,122 (+590%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2020: $4,924Liabilities 2020: $0Net Assets 2020: $4,9242020Assets 2021: $154,224Liabilities 2021: $0Net Assets 2021: $154,2242021Assets 2022: $98,601Liabilities 2022: $0Net Assets 2022: $98,6012022Assets 2023: $145,320Liabilities 2023: $0Net Assets 2023: $145,3202023Assets 2024: $314,281Liabilities 2024: $0Net Assets 2024: $314,2812024

Highlighted filing

2024

Assets$314,281
Liabilities$0
Net Assets$314,281

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2020: $0Expenses 2020: $176Net Income 2020: -$1762020Revenue 2021: $150,000Expenses 2021: $700Net Income 2021: $149,3002021Revenue 2022: $0Expenses 2022: $55,623Net Income 2022: -$55,6232022Revenue 2023: $149,119Expenses 2023: $122,818Net Income 2023: $26,3012023Revenue 2024: $335,456Expenses 2024: $154,033Net Income 2024: $181,4232024

Highlighted filing

2024

Revenue$335,456
Expenses$154,033
Net Income$181,423

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 16, 2025
Return Version
2024v5.0
Gross Receipts
$335,456
Mission and Program Overview

Mission

The educational and charitable purposes of Ohana Waa are to provide support for future generations of ocean voyagers and navigators, and for the practice of Hawaiian canoe building, maintenance and design; to sponsor, encourage and assist in the perpetuation of wayfinding, ocean navigation and related Hawaiian cultural practices; to educate youth and community through educational, social and cultural resources, materials and skills relating to ocean canoe voyaging and navigation; and to facilitate communication and collaboration between other social, cultural, educational and other charitable organizations relating Ohana Waa's purposes.

The educational and charitable purposes of Ohana Waa are embedded in our mission to work together to elevate the collective health and life of our Voyaging traditions, and in our vision to ensure our voyaging legacies live on.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$132,858$314,281▲ $181,423
Cash and Non-Interest-Bearing Accounts$128,051$301,261▲ $173,210
Accounts Receivable$10,000$2,811▼ $7,189
Savings and Temporary Cash Investments$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
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$154,385$314,281▲ $159,896
Other Assets Total$16,334$10,209▼ $6,125
Liabilities
Deferred Revenue$21,527$0▼ $21,527
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--
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$21,527$0▼ $21,527
Net Assets / Fund Balance
Total Net Assets Fund Balance$132,858$314,281▲ $181,423
Total Liabilities and Net Assets / Fund Balance$154,385$314,281▲ $159,896
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$335,456
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$335,456
Change in Net Assets
$181,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,033
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
Fees for Services Other$21,136$16,929$0$38,065
Travel$33,899$0$0$33,899
Depreciation Depletion$0$6,126$0$6,126
Other Expenses$5,000$0$0$5,000
Fees for Services Accounting$0$4,712$0$4,712
Information Technology$0$1,401$0$1,401
All Other Expenses$0$250$0$250
Total Functional Expenses$124,615$29,418$0$154,033
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 Board Treasurer and Ohana Waa's accountant discussed the 2024 books, and the accountant answered any questions that the Treasurer had about those books before and during the completion of this Form 990. Unfortunately, there was not time this year to provide an opportunity to the full board for review of the completed Form 990 before it needed to be submitted, because the drafter had an unexpected and wonderful opportunity to voyage and needed to turn in the Form 990 a month early.

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

The Board is provided a reporting sheet every year to declare any perceived, potential or real conflicts, and a copy of the Board's Conflict of Interest Policy is provided with the declaration, which must be signed and dated.

Form 990, Part VI, Section C, Line 19

Ohana Waa is registered as a public non-profit with the Hawaii State Attorney General's office, which has copies of its founding documents, and its Articles of Incorporation are also available online through a state business registration agency.

Filing and Contact Details

Filer

Filer Name
Ohana Waa
EIN
83-4591925
Phone
8089414059
Address
2875 Waa Road, Lihue, HI 96766

Signing Officer

Name
Heidi Guth
Title
Treasurer
Phone
8089414059
Signed
2025-10-16

Organization Details

Principal Officer
Dennis Chun
Formed
2019
Legal Domicile
Hi
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
1,000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

After the completion of Ohana Waa's Strategic Plan, in 2024 the organization continued its path of capacity building, in part by applying for their first federal grant, which will be based entirely on programming, and for a general operations grant from an international indigenous trust funder. We also attracted funding from a Hawaii-based foundation that seeks to support Native Hawaiian initiatives. While we continued to deliver donated funds directing to members of the voyaging community in Lahaina that had experienced major losses in the 2023 Lahaina wildfires, Ohana Waa further expanded our outreach and commitment to the voyaging community across Hawaii and the Pacific by participating in, supporting and documenting international opportunities to collaborate with our voyaging family.

Form 990, Part IX, Line 11G

Ohana Waa hired the services of a media company to document the voyaging components of the Festival of Pacific Arts; a website company to continue development and refinement of our website; a logistics coordinator for travel to programming, events and meetings; a grants director for a large grant; and reimbursed for the cost of professional photographs after the Lahaina fire.

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