Civic Intelligence

Kahuli Leo Lea

990 • Fiscal year 2022 • EIN 84-3718571

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

PO Box 6024Kaneohe, HI 96744

(808) 391-1064

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.54x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.06x

Higher debt load relative to revenue than 63% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

54th percentile

8.6%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

91st percentile

$116,865

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

77th percentile

25%

Faster asset growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

85th percentile

74%

Faster revenue growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$88,055

Up $17,525 (+25%) from 2021

Net Assets

Up

$40,506

Up $37,076 (+1081%) from 2021

Liabilities

Down

$47,549

Down $19,551 (-29%) from 2021

Revenue

Up

$740,770

Up $314,788 (+74%) from 2021

Expenses

Up

$677,415

Up $234,726 (+53%) from 2021

Net Income

Up

$63,355

Up $80,062 (+479%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2020: $20,607Liabilities 2020: $470Net Assets 2020: $20,1372020Assets 2021: $70,530Liabilities 2021: $67,100Net Assets 2021: $3,4302021Assets 2022: $88,055Liabilities 2022: $47,549Net Assets 2022: $40,5062022Assets 2024: $330,912Liabilities 2024: $54,958Net Assets 2024: $275,9542024

Highlighted filing

2022

Assets$88,055
Liabilities$47,549
Net Assets$40,506

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2020: $135,529Expenses 2020: $115,392Net Income 2020: $20,1372020Revenue 2021: $425,982Expenses 2021: $442,689Net Income 2021: -$16,7072021Revenue 2022: $740,770Expenses 2022: $677,415Net Income 2022: $63,3552022Revenue 2024: $1,329,071Expenses 2024: $1,453,064Net Income 2024: -$123,9932024

Highlighted filing

2022

Revenue$740,770
Expenses$677,415
Net Income$63,355
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$740,770
Mission and Program Overview

Mission

Kahuli leo le'a is a 501(c)(3) hawai'i non-profit organization aimed at catalyzing aloha 'aina through the education, composition, and presentation of mele and other cultural practices.

Kahuli leo le'a supports the education, preservation, composition and the presentation of mele hawai'i (hawaiian songs) and other cultural practices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,530$68,055▼ $2,475
Total Assets$70,530$88,055▲ $17,525
Other Assets Total$0$20,000▲ $20,000
Liabilities
Accounts Payable and Accrued Expenses$67,100$47,549▼ $19,551
Total Liabilities$67,100$47,549▼ $19,551
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,430$40,506▲ $37,076
Total Net Assets Fund Balance$3,430$40,506▲ $37,076
Total Liabilities and Net Assets / Fund Balance$70,530$88,055▲ $17,525

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$20,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zachary LumExecutive DirectorFT$116,865$116,865
Holeka InabaVice President-$1,559$1,559

Board Members and Trustees

NameTitle
KELI'I RUTHPresident
Lance D CollinsPrevious President
Keely RiveraSecretary
Kim-hee WongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$620,426
Program Service Revenue
$120,344
Investment Income
$0
Other Revenue
$0
All Other Contributions
$120,975
Change in Net Assets
$63,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,757
Salaries, Compensation, and Employee Benefits$225,658
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$178,362$11,324-$189,686
Current Officers, Directors, Trustees, and Key Employees-$118,424-$118,424
Advertising$75,307--$75,307
Comp Disqual Persons$72,935--$72,935
Other Employee Benefits$13,180$21,119-$34,299
Fees for Services Accounting-$23,762-$23,762
Office Expenses-$12,095-$12,095
All Other Expenses$6,707$3,281-$9,988
Travel$8,013--$8,013
Insurance-$5,640-$5,640
Other Expenses$5,209$5,491-$5,209
Fees for Services Legal-$1,257-$1,257
Grants to Domestic Individuals$1,000--$1,000
Total Functional Expenses$417,307$260,108$0$677,415
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
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
Yes
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 A, Line 8B

Board members are provided with a copy of the organization's conflict of interest policy and must verbally affirm that they do not have any conflicts of interest, at least annually.

Form 990, Part VI, Section B, Line 11B

The board will review a draft of form 990 prior to filing.

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

The organization monitors compliance with its conflict of interest policy through the annual reaffirmation from its board members.

Form 990, Part VI, Section B, Line 15

The board reviews the executive director's compensation annually by comparing it to market data and other 990 data available.

Form 990, Part VI, Section C, Line 18

The organization makes its completed application for exempt status & completed income tax returns available to the general public upon written request only.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy & financial statements available to the general public upon written request only.

Filing and Contact Details

Filer

Filer Name
Kahuli Leo Lea
EIN
84-3718571
Phone
8083911064
Address
PO BOX 6024, KANEOHE, HI 96744

Signing Officer

Name
Kim-hee Wong
Title
Treasurer
Phone
8089275815
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim-hee Wong
Formed
2020
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
Verity Cpas
Address
1164 BISHOP ST STE 1001, HONOLULU, HI 96813
Preparer
Dustin Verity
Phone
8085465026
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Audio engineering: program service expenses 37,419. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,419. Event equipment and furniture rental: program service expenses 23,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,000. Grant application expenses: program service expenses 30,873. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,873. Social media management: program service expenses 17,984. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,984. Talent: program service expenses 68,086. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,086. Consultants/contractors: program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. Other: program service expenses 0. Management and general expenses 11,324. Fundraising expenses 0. Total expenses 11,324.

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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/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND MUST VERBALLY AFFIRM THAT THEY DO NOT HAVE ANY CONFLICTS OF INTEREST, AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD WILL REVIEW A DRAFT OF FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH THE ANNUAL REAFFIRMATION FROM ITS BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY BY COMPARING IT TO MARKET DATA AND OTHER 990 DATA AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS COMPLETED APPLICATION FOR EXEMPT STATUS & COMPLETED INCOME TAX RETURNS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUDIO ENGINEERING: PROGRAM SERVICE EXPENSES 37,419. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,419. EVENT EQUIPMENT AND FURNITURE RENTAL: PROGRAM SERVICE EXPENSES 23,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,000. GRANT APPLICATION EXPENSES: PROGRAM SERVICE EXPENSES 30,873. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,873. SOCIAL MEDIA MANAGEMENT: PROGRAM SERVICE EXPENSES 17,984. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,984. TALENT: PROGRAM SERVICE EXPENSES 68,086. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,086. CONSULTANTS/CONTRACTORS: PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,324. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,324.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 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/TotalAssetsBOYAmt070530
IRS990/TotalAssetsEOYAmt088055
IRS990/TotalAssetsGrp/BOYAmt070530
IRS990/TotalAssetsGrp/EOYAmt088055
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0620426
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0260108
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0417307
IRS990/TotalFunctionalExpensesGrp/TotalAmt0677415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067100
IRS990/TotalLiabilitiesEOYAmt047549
IRS990/TotalLiabilitiesGrp/BOYAmt067100
IRS990/TotalLiabilitiesGrp/EOYAmt047549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt040506
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0417307
IRS990/TotalProgramServiceRevenueAmt0120344
IRS990/TotalReportableCompFromOrgAmt0118424
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120344
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0740770
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt070530
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt088055
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt08013
IRS990/TravelGrp/TotalAmt08013
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt047-430 HUI NENE ST
IRS990/USAddress/CityNm0KANEOHE
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096744
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.KAHULILEOLEA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM-HEE WONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089275815
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAHULI LEO LEA
ReturnHeader/Filer/BusinessNameControlTxt0KAHU
ReturnHeader/Filer/EIN0843718571
ReturnHeader/Filer/PhoneNum08083911064
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6024
ReturnHeader/Filer/USAddress/CityNm0KANEOHE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096744
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454462880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01164 BISHOP ST STE 1001
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085465026
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUSTIN VERITY
ReturnHeader/ReturnTs02023-11-15T16:05:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIM-HEE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WONG
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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