Civic Intelligence

Positively Kai Foundation

990 • Fiscal year 2023 • EIN 87-2029806

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 30, 2024

Organization ProfilePOSITIVELYKAIFOUNDATION.ORG
PO Box 698Puunene, HI 96784

(808) 280-3433

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

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

2023 filings • NTEE O50 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.00x

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

2023 filings • NTEE O50 • <$500k nonprofits • Source year 2023

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2023 filings • NTEE O50 • <$500k nonprofits • Source year 2023

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • NTEE O50 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

$92,525

No earlier filing loaded for comparison.

Net Assets

$92,525

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin66th percentile

Revenue

$384,865

No earlier filing loaded for comparison.

Expenses

$321,819

No earlier filing loaded for comparison.

Net Income

$63,046

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2023: $92,525Liabilities 2023: $0Net Assets 2023: $92,5252023Assets 2024: $242,116Liabilities 2024: $0Net Assets 2024: $242,1162024

Highlighted filing

2023

Assets$92,525
Liabilities$0
Net Assets$92,525
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0Revenue 2023: $384,865Expenses 2023: $321,819Net Income 2023: $63,0462023Revenue 2024: $203,484Expenses 2024: $53,893Net Income 2024: $149,5912024

Highlighted filing

2023

Revenue$384,865
Expenses$321,819
Net Income$63,046
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 30, 2024
Return Version
2023v5.0
Gross Receipts
$384,865
Mission and Program Overview

Mission

To inspire, encourage, and support the next generations pursuit of their passions and ambitions in life, through positive experiences and lessons in and on the ocean.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,479$92,525▲ $63,046
Total Assets$29,479$92,525▲ $63,046
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,479$92,525▲ $63,046
Total Net Assets Fund Balance$29,479$92,525▲ $63,046
Total Liabilities and Net Assets / Fund Balance$29,479$92,525▲ $63,046
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Kai LennyPresident
Gloria Navarro-buckinghamDirector
Mark IngallsDirector
Martin LennyDirector
Pamela GuichetSecretary
Salma AnsariTreasurer
Emily PayneVice Preside
Ridge LennyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$384,865
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$384,865
Change in Net Assets
$63,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$319,000
Other Expenses$2,819
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$314,000--$314,000
Grants to Domestic Orgs$5,000--$5,000
Fees for Services Accounting$365--$365
Office Expenses-$42-$42
Other Expenses-$4-$4
Total Functional Expenses$319,365$2,454$0$321,819
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
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, Page 6, Part VI, Line 11B

“A copy is provided to the governing body in the first board meeting after the tax return was filed.”

Form 990, Page 6, Part VI, Line 12C

“All members of the board of directors review the policy annually and submit a signed statement to show they've reviewed and adhere to the the policy.”

Form 990, Page 6, Part VI, Line 19

“The form 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Positively Kai Foundation
EIN
87-2029806
Phone
8082803433
Address
PO BOX 698, PUUNENE, HI 96784

Signing Officer

Name
Martin Lenny
Title
Director
Phone
8082803433
Signed
2024-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kai Lenny
Formed
2021
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
13

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
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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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ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 698
ReturnHeader/Filer/USAddress/CityNm0PUUNENE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096784
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02024-11-04T10:45:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,525
Liabilities
$0
Net assets
$92,525
Revenue
$384,865
Expenses
$321,819
Net income
$63,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.00$2.42$2.03$0.54$1.50
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$3.85$3.22$0.63