Civic Intelligence

Kuleana Coral Reefs

EIN 84-3445902 • 501(c)3 • Kapolei, HI

Profile

SEE ATTACHED SCHEDULE O

92-1480 Aliinui Drive Ste 1104Kapolei, HI 96707
Siviq Scores

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

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

56th percentile

$73,558

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

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

Asset Growth

91st percentile

56%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

71st percentile

25%

Faster revenue growth than 71% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$685,738

Up $245,701 (+56%) from 2023

Liabilities

Up

$147,227

Up $51,111 (+53%) from 2023

Net Assets

Up

$538,511

Up $194,590 (+57%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin68th percentile

Revenue

Up

$1,246,015

Up $252,979 (+25%) from 2023

Expenses

Up

$1,051,425

Up $363,322 (+53%) from 2023

Net Income

Down

$194,590

Down $110,343 (-36%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$800K$600K$400K$200K$0Assets 2020: $16,814Liabilities 2020: $15,000Net Assets 2020: $1,8142020Assets 2021: $27,091Liabilities 2021: $15,000Net Assets 2021: $12,0912021Assets 2022: $126,839Liabilities 2022: $87,851Net Assets 2022: $38,9882022Assets 2023: $440,037Liabilities 2023: $96,116Net Assets 2023: $343,9212023Assets 2024: $685,738Liabilities 2024: $147,227Net Assets 2024: $538,5112024

Highlighted filing

2024

Assets$685,738
Liabilities$147,227
Net Assets$538,511
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

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

$1.5M$1.0M$500K$0Revenue 2020: $13,033Expenses 2020: $11,219Net Income 2020: $1,8142020Revenue 2021: $60,642Expenses 2021: $50,365Net Income 2021: $10,2772021Revenue 2022: $232,984Expenses 2022: $212,606Net Income 2022: $20,3782022Revenue 2023: $993,036Expenses 2023: $688,103Net Income 2023: $304,9332023Revenue 2024: $1,246,015Expenses 2024: $1,051,425Net Income 2024: $194,5902024

Highlighted filing

2024

Revenue$1,246,015
Expenses$1,051,425
Net Income$194,590
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$685,738
Liabilities
$147,227
Net assets
$538,511
Revenue
$1,246,015
Expenses
$1,051,425
Net income
$194,590
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.15$0.54$1.25$1.05$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.10$0.34$0.99$0.69$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.09$0.04$0.23$0.21$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.02$0.01$0.06$0.05$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.02$0.00$0.01$0.01$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$1,246,015
Mission and Program Overview

Mission

SEE ATTACHED SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$343,921$538,511▲ $194,590
Cash and Non-Interest-Bearing Accounts$11,996$391,831▲ $379,835
Land, Buildings, and Equipment, Net$177,875$177,964▲ $89
Pledges and Grants Receivable$219,958$75,411▼ $144,547
Prepaid Expenses and Deferred Charges$30,208$40,532▲ $10,324
Total Assets$440,037$685,738▲ $245,701
Liabilities
Deferred Revenue$92,685$113,735▲ $21,050
Accounts Payable and Accrued Expenses$3,431$33,492▲ $30,061
Total Liabilities$96,116$147,227▲ $51,111
Net Assets / Fund Balance
Total Net Assets Fund Balance$343,921$538,511▲ $194,590
Total Liabilities and Net Assets / Fund Balance$440,037$685,738▲ $245,701

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$177,964$59,845$43,172
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alexander P GarciaExec DirectorPT$73,558$73,558

Board Members and Trustees

NameTitle
Daniel DemartiniPresidentdirector of Science
Duane DesotoDirector
Kapono KaluhiokalaniDirector
Matthew ParryDirector
Sweetie NelsonDirector
Michelle Van TasselSecretary
Stan KimuraTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$1,246,015
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$690,786
Change in Net Assets
$194,590

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,246,015
Total Revenue per Audited Statements
$1,246,015
Total Revenue per Form 990
$1,246,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$529,170
Other Expenses$522,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$379,985--$379,985
All Other Expenses$92,307$45,633-$137,940
Occupancy$96,940$24,235-$121,175
Insurance$68,238$16,705-$84,943
Current Officers, Directors, Trustees, and Key Employees-$77,458-$77,458
Fees for Services Accounting$14,002$44,635-$58,637
Payroll Taxes$10,354$26,866-$37,220
Depreciation Depletion-$35,911-$35,911
Other Employee Benefits$9,599$24,908-$34,507
Advertising$23,603--$23,603
Travel$10,255--$10,255
Other Expenses$714$17-$731
Fees for Services Legal-$245-$245
Total Functional Expenses$750,758$300,667$0$1,051,425

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,051,424
Total Expenses per Audited Statements$1,051,424
Total Expenses per Form 990$1,051,424
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

“Board meetings are held on a regular basis with minutes of meetings prepared by the secretary. The minutes are approved by the board during a follow-up meeting at a later date.”

Committee meeting documentation Part VI line 8B

“Minutes are taken for any committee meetings and are submitted to the board for their review and approval”

Form 990 governing body review Part VI line 11

“A draft of the form 990 is distributed among the officers and directors for their review and comments before final approval prior to filing the annual tax return.”

Conflict of interest policy compliance Part VI line 12C

“If there is a conflict of interest issue, the board would meet to discuss the facts and then votes to make a decision on how to resolve the isse.”

CEO executive director top management comp Part VI line 15A

“The salary of the president of the organization is approved by a vote of the board of directors, with the president abstaining from voting.”

Other officer or key employee compensation Part VI line 15B

“Any compensation for other key employees are compared to industry information and approved by the board.”

Form 990 availability to public Part VI line 18

“The completed form 990 is made available to the general public upon reqest.”

Governing documents etc available to public Part VI line 19

“Any governing documents may be made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kuleana Coral Reefs
EIN
84-3445902
In Care Of
% ALEXANDER GARCIA
Phone
8082201964
Address
92-1480 ALIINUI DRIVE STE 1104, KAPOLEI, HI 96707

Signing Officer

Name
Alexander Garcia
Title
Executive Director
Phone
8082201964
Signed
2025-08-25
Discuss with paid preparer
No

Organization Details

Principal Officer
Alexander P Garcia
Formed
2019
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
13

Preparer

Firm
Arthur K Kuwahara CPA Aac
Address
1268 YOUNG ST STE 203, HONOLULU, HI 96814
Preparer
Arthur K Kuwahara
Phone
8089427789
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Book vs tax depreciation - $28,681”

List of other expenses Part IX line 24E

“SEE ATTACHED STATEMENT.”

Raw XML AppendixShowing 400 of 420 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/ProgSrvcAccomActyOtherGrp/ExpenseAmt071411
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0109877
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0993036
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0376700
IRS990/PYRevenuesLessExpensesAmt0304933
IRS990/PYSalariesCompEmpBnftPaidAmt0311403
IRS990/PYTotalExpensesAmt0688103
IRS990/PYTotalRevenueAmt0993036
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0194590
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0250855
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0343921
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0538511
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01246015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0993036
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0233725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt060028
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013033
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02545837
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0233725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt060028
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt013033
IRS990ScheduleA/Total509Grp/TotalAmt02545837
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01246015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0993036
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0233725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt060028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt013033
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02545837
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0177964
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059845
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0194637
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043172
IRS990ScheduleD/ExpensesSubtotalAmt01051424
IRS990ScheduleD/RevenueSubtotalAmt01246015
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0177964
IRS990ScheduleD/TotalExpensesPerForm990Amt01051424
IRS990ScheduleD/TotalRevenuePerForm990Amt01246015
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01246015
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01051424
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEETINGS ARE HELD ON A REGULAR BASIS WITH MINUTES OF MEETINGS PREPARED BY THE SECRETARY. THE MINUTES ARE APPROVED BY THE BOARD DURING A FOLLOW-UP MEETING AT A LATER DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES ARE TAKEN FOR ANY COMMITTEE MEETINGS AND ARE SUBMITTED TO THE BOARD FOR THEIR REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 IS DISTRIBUTED AMONG THE OFFICERS AND DIRECTORS FOR THEIR REVIEW AND COMMENTS BEFORE FINAL APPROVAL PRIOR TO FILING THE ANNUAL TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IF THERE IS A CONFLICT OF INTEREST ISSUE, THE BOARD WOULD MEET TO DISCUSS THE FACTS AND THEN VOTES TO MAKE A DECISION ON HOW TO RESOLVE THE ISSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARY OF THE PRESIDENT OF THE ORGANIZATION IS APPROVED BY A VOTE OF THE BOARD OF DIRECTORS, WITH THE PRESIDENT ABSTAINING FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY COMPENSATION FOR OTHER KEY EMPLOYEES ARE COMPARED TO INDUSTRY INFORMATION AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPLETED FORM 990 IS MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ANY GOVERNING DOCUMENTS MAY BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK VS TAX DEPRECIATION - $28,681
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SEE ATTACHED STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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IRS990/StatesWhereCopyOfReturnIsFldCd0HI
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0440037
IRS990/TotalAssetsEOYAmt0685738
IRS990/TotalAssetsGrp/BOYAmt0440037
IRS990/TotalAssetsGrp/EOYAmt0685738
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01246015
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0300667
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0750758
IRS990/TotalFunctionalExpensesGrp/TotalAmt01051425
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096116
IRS990/TotalLiabilitiesEOYAmt0147227
IRS990/TotalLiabilitiesGrp/BOYAmt096116
IRS990/TotalLiabilitiesGrp/EOYAmt0147227
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0343921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0538511
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt071411
IRS990/TotalOtherProgSrvcRevenueAmt0109877
IRS990/TotalProgramServiceExpensesAmt0750758
IRS990/TotalReportableCompFromOrgAmt073558
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01246015
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0440037
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0685738
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt010255
IRS990/TravelGrp/TotalAmt010255
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt092-1480 ALIINUI DRIVE Ste 1104
IRS990/USAddress/CityNm0KAPOLEI
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ALEXANDER GARCIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082201964
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KULEANA CORAL REEFS
ReturnHeader/Filer/BusinessNameControlTxt0KULE
ReturnHeader/Filer/EIN0843445902
ReturnHeader/Filer/InCareOfNm0% ALEXANDER GARCIA

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