Civic Intelligence

Make Lemonade Project

EIN 86-2284195 • 501(c)3 • Honolulu, HI

Profile

Support of cancer patients

3028 Polohilani PlaceHonolulu, HI 96817

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

17th percentile

-37%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

99th percentile

$81,566

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 67.6% of source-year revenue.

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

Asset Growth

94th percentile

118%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$45,674

Down $38,189 (-46%) from 2023

Liabilities

Up

$7,467

Up $6,280 (+529%) from 2023

Net Assets

Down

$38,207

Down $44,469 (-54%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin17th percentile

Revenue

Down

$120,580

Down $66,064 (-35%) from 2023

Expenses

Up

$165,050

Up $50,891 (+45%) from 2023

Net Income

Down

-$44,470

Down $116,955 (-161%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$100K$50K$0Assets 2021: $20,535Liabilities 2021: $0Net Assets 2021: $20,5352021Assets 2022: $9,619Liabilities 2022: $2,942Net Assets 2022: $6,6772022Assets 2023: $83,863Liabilities 2023: $1,187Net Assets 2023: $82,6762023Assets 2024: $45,674Liabilities 2024: $7,467Net Assets 2024: $38,2072024

Highlighted filing

2024

Assets$45,674
Liabilities$7,467
Net Assets$38,207
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$200K$100K$0-$100KRevenue 2021: $102,235Expenses 2021: $81,700Net Income 2021: $20,5352021Revenue 2022: $67,786Expenses 2022: $84,644Net Income 2022: -$16,8582022Revenue 2023: $186,644Expenses 2023: $114,159Net Income 2023: $72,4852023Revenue 2024: $120,580Expenses 2024: $165,050Net Income 2024: -$44,4702024

Highlighted filing

2024

Revenue$120,580
Expenses$165,050
Net Income-$44,470
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,674
Liabilities
$7,467
Net assets
$38,207
Revenue
$120,580
Expenses
$165,050
Net income
-$44,470
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.46$0.07$0.38$1.21$1.65$0.44
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$1.87$1.14$0.72
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$0.68$0.85$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.02$0.82$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$150,352
Mission and Program Overview

Mission

Support of cancer patients

Program Services

DescriptionGrantsExpenses
LEMON-AID GRANTS: DIRECT GRANTS TO CANCER PATIENTS TO COVER OUT-OF-POCKET MEDICAL EXPENSES$44,600$133,262
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KELSEY NISHI DARLINGExecutive DiFT$81,566-$81,566
JOHN UEKAWAChair-$0--
DIANE PALOMAVice Chair-$0--
NGOC NGUYENTreasurer-$0--
DEBORAH NG-FURUHASHISecretary-$0--
JACKIE NG-OSORIODirector-$0--
Filing and Contact Details

Filer

Filer Name
Make Lemonade Project
EIN
86-2284195
Phone
8082774000
Address
3028 POLOHILANI PLACE, HONOLULU, HI 96817

Signing Officer

Name
Kelsey Nishi Darling
Title
Executive Director
Phone
8082774000
Signed
2025-11-06

Preparer

Firm
Doi CPA LLC
Address
PO BOX 11773, HONOLULU, HI 96828
Preparer
Steven T Doi
Phone
8085918480
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Other income 1,855 total 1,855”

Form 990-ez, Part I, Line 10

“Cash contribution: 44,600”

Form 990-ez, Part I, Line 16

“Expenses advertisement 1,124 office expense 9,229 travel 1,190 insurance 1,161 supplies 1,266 research & development 40 attorney general fee 430 lemonade stand 2,143 total 16,583”

Form 990-ez, Part I, Line 20

“Prior period adjustment 0”

Form 990-ez, Part II, Line 24

“Employee taxes 0 33,498 total 0 33,498”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,186 7,467”

Raw XML Appendix166 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096817
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt083863
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012176
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08514
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt083863
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IRS990EZ/FundraisingGrossIncomeAmt05986
IRS990EZ/GrantsAndSimilarAmountsPaidAmt044600
IRS990EZ/GrossProfitLossSlsOfInvntryAmt08241
IRS990EZ/GrossReceiptsAmt0150352
IRS990EZ/GrossSalesOfInventoryAmt034830
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt038207
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt082677
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt581566
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN UEKAWA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DIANE PALOMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NGOC NGUYEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DEBORAH NG-FURUHASHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JACKIE NG-OSORIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KELSEY NISHI DARLING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt033498
IRS990EZ/OtherExpensesTotalAmt016583
IRS990EZ/OtherRevenueTotalAmt01855
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT OF CANCER PATIENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LEMON-AID GRANTS: DIRECT GRANTS TO CANCER PATIENTS TO COVER OUT-OF-POCKET MEDICAL EXPENSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt044600
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0133262
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt03183
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0165050
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IRS990EZ/TotalRevenueAmt0120580
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0107681
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0182673
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt057032
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt027697
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0375083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0484890
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME 1,855 TOTAL 1,855
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CASH CONTRIBUTION: 44,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES ADVERTISEMENT 1,124 OFFICE EXPENSE 9,229 TRAVEL 1,190 INSURANCE 1,161 SUPPLIES 1,266 RESEARCH & DEVELOPMENT 40 ATTORNEY GENERAL FEE 430 LEMONADE STAND 2,143 TOTAL 16,583
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EMPLOYEE TAXES 0 33,498 TOTAL 0 33,498
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,186 7,467
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KELSEY NISHI DARLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082774000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAKE LEMONADE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0MAKE
ReturnHeader/Filer/EIN0862284195
ReturnHeader/Filer/PhoneNum08082774000
ReturnHeader/Filer/USAddress/AddressLine1Txt03028 POLOHILANI PLACE
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096817
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454976134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 11773
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096828
ReturnHeader/PreparerPersonGrp/PhoneNum08085918480
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN T DOI
ReturnHeader/ReturnTs02025-11-12T17:22:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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