Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Kulaniapia Community Project
EIN 88-1707589 • 501(c)3 • Hilo, HI
Pub. 78 Eligible990-N Coverage
Profile
The purpose of kulaniapia community project is to provide community members with eductional and professional development opportunities, centered around a sustainable, off-grid lifestyle that includes natural farming, sustainable tourism, construction and land stewardship practiced in a communal, learn by doing, enviornment. Activities may include but will not be limited to training and apprenticeship programs with respect to natural farming, food security, sustainable tourism, and construction methods. The goal of the organization is to impart new skills upon community members that they can use to support themselves as they pursue a lifestyle, they are passionate about, whether as part of the organization, or in other endeavors.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Down$1,453
Down $3,246 (-69%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$1,453
Down $3,246 (-69%) from 2023
Revenue
Up$91,087
Up $19,842 (+28%) from 2023
Expenses
Up$94,333
Up $23,255 (+33%) from 2023
Net Income
Down-$3,246
Down $3,413 (-2044%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $1,453
- Liabilities
- $0
- Net assets
- $1,453
- Revenue
- $91,087
- Expenses
- $94,333
- Net income
- -$3,246
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 1, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $91,087
Mission and Program Overview
Mission
The purpose of kulaniapia community project is to provide community members with eductional and professional development opportunities, centered around a sustainable, off-grid lifestyle that includes natural farming, sustainable tourism, construction and land stewardship practiced in a communal, learn by doing, enviornment. Activities may include but will not be limited to training and apprenticeship programs with respect to natural farming, food security, sustainable tourism, and construction methods. The goal of the organization is to impart new skills upon community members that they can use to support themselves as they pursue a lifestyle, they are passionate about, whether as part of the organization, or in other endeavors.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| APPRENTICESHP PROGRAMS WHEREBY COMMUNITY MEMBERS PAY A FEE FOR PARTICIPATION IN RESIDENTIAL EDUCATIONAL PROGRAMS, DESIGNED TO IMPART SKILLS THAT WILL SPECIFICIALLY EMPOWER THEM TO SUPPORT THEMSELVES WHILE PURSUING A MORE SUSTAINABLE LIFESTYLE. FARM TOURS AND COOKING CLASSES TO EXTEND OUR MISSION OF EDUCATION TO RESIDENTS AND TOURISTS. FARM STAYS THAT ALLOW LOCALS AND TOURISTS SEEKING A DEEPER UNDERSTANDING OF SUSTAINABLE, OFF-GRID LIVING TO LEARN FOR EXTENDED PERIODS OF TIME, RANGING FROM A FEW DAYS TO A FEW WEEKS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID BLACK | President | - | $0 | - | - |
| MARGAUX ENG | Secretary & Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kulaniapia Community Project
- EIN
- 88-1707589
- In Care Of
- % DAVID BLACK
- Address
- PO BOX 646, HILO, HI 96721
Signing Officer
- Name
- David Black
- Title
- President
- Phone
- 6503803488
- Signed
- 2025-05-01
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kuehnis & Associates Cpas Llp
- Address
- 617 VETERANS BLVD SUITE 214, REDWOOD CITY, CA 94063
- Preparer
- Brian Kuehnis
- Phone
- 6503623601
Supplemental Narrative
Additional Explanations
Form 990EZ Part I Line 8
“Description:WE TRAVEL Amount:15840”
Form 990EZ Part I Line 8
“Description:LEASE TRADE Amount:7902”
Raw XML Appendix156 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/PersonNm | 0 | DAVID BLACK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6503803488 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 646 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HILO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96721 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4699 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1453 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9000 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3246 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4699 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1453 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 91087 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 4699 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 1453 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 4699 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 1453 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID BLACK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARGAUX ENG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY & TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherEmployeePaidOver100kCnt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 57422 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 23742 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF KULANIAPIA COMMUNITY PROJECT IS TO PROVIDE COMMUNITY MEMBERS WITH EDUCTIONAL AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES, CENTERED AROUND A SUSTAINABLE, OFF-GRID LIFESTYLE THAT INCLUDES NATURAL FARMING, SUSTAINABLE TOURISM, CONSTRUCTION AND LAND STEWARDSHIP PRACTICED IN A COMMUNAL, LEARN BY DOING, ENVIORNMENT. ACTIVITIES MAY INCLUDE BUT WILL NOT BE LIMITED TO TRAINING AND APPRENTICESHIP PROGRAMS WITH RESPECT TO NATURAL FARMING, FOOD SECURITY, SUSTAINABLE TOURISM, AND CONSTRUCTION METHODS. THE GOAL OF THE ORGANIZATION IS TO IMPART NEW SKILLS UPON COMMUNITY MEMBERS THAT THEY CAN USE TO SUPPORT THEMSELVES AS THEY PURSUE A LIFESTYLE, THEY ARE PASSIONATE ABOUT, WHETHER AS PART OF THE ORGANIZATION, OR IN OTHER ENDEAVORS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 58345 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | APPRENTICESHP PROGRAMS WHEREBY COMMUNITY MEMBERS PAY A FEE FOR PARTICIPATION IN RESIDENTIAL EDUCATIONAL PROGRAMS, DESIGNED TO IMPART SKILLS THAT WILL SPECIFICIALLY EMPOWER THEM TO SUPPORT THEMSELVES WHILE PURSUING A MORE SUSTAINABLE LIFESTYLE. FARM TOURS AND COOKING CLASSES TO EXTEND OUR MISSION OF EDUCATION TO RESIDENTS AND TOURISTS. FARM STAYS THAT ALLOW LOCALS AND TOURISTS SEEKING A DEEPER UNDERSTANDING OF SUSTAINABLE, OFF-GRID LIVING TO LEARN FOR EXTENDED PERIODS OF TIME, RANGING FROM A FEW DAYS TO A FEW WEEKS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 36911 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 94333 |
| IRS990EZ/TotalRevenueAmt | 0 | 91087 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 9000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 9000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 9000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 9000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 9000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 9000 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description:WE TRAVEL Amount:15840 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description:LEASE TRADE Amount:7902 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990EZ PART I LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990EZ PART I LINE 8 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID BLACK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6503803488 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KULANIAPIA COMMUNITY PROJECT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KULA |
| ReturnHeader/Filer/EIN | 0 | 881707589 |
| ReturnHeader/Filer/InCareOfNm | 0 | % DAVID BLACK |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 646 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HILO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96721 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KUEHNIS & ASSOCIATES CPAS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 617 VETERANS BLVD SUITE 214 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | REDWOOD CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94063 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6503623601 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN KUEHNIS |
| ReturnHeader/ReturnTs | 0 | 2025-05-01T12:51:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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