Civic Intelligence

Anaina Hou Community Park

EIN 90-0819688 • 501(c)3 • Kilauea, HI

Profile

Anaina hou community park is a community-gathering place on kauai's north shore that is rooted in our diverse history and where we honor the culture of these islands that calls us to malama (care for) the land & sea, ourselves, and each other. To this end we dedicate ourselves to developing public and private partnerships that benefit our greater island community through education, health and public safety, environmental stewardship, and quality entertainment.

5-2723 Kuhio HwyKilauea, HI 96754

www.anainahou.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.19x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

28th percentile

$107,260

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

25th percentile

-2.1%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

34%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$11,946,798

Down $256,986 (-2.1%) from 2023

Liabilities

Up

$668,462

Up $361,603 (+118%) from 2023

Net Assets

Down

$11,278,336

Down $618,589 (-5.2%) from 2023

Revenue

Up

$3,590,704

Up $893,615 (+33%) from 2023

Expenses

Up

$4,204,057

Up $344,474 (+8.9%) from 2023

Net Income

Up

-$613,353

Up $549,141 (+47%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2014: $446,977Liabilities 2014: $8,880Net Assets 2014: $438,0972014Assets 2015: $7,387,858Liabilities 2015: $97,509Net Assets 2015: $7,290,3492015Assets 2016: $6,089,677Liabilities 2016: $117,778Net Assets 2016: $5,971,8992016Assets 2017: $15,947,103Liabilities 2017: $271,594Net Assets 2017: $15,675,5092017Assets 2018: $15,798,720Liabilities 2018: $420,572Net Assets 2018: $15,378,1482018Assets 2019: $14,841,822Liabilities 2019: $98,936Net Assets 2019: $14,742,8862019Assets 2020: $13,805,744Liabilities 2020: $197,186Net Assets 2020: $13,608,5582020Assets 2021: $13,917,919Liabilities 2021: $979,515Net Assets 2021: $12,938,4042021Assets 2022: $13,228,115Liabilities 2022: $170,445Net Assets 2022: $13,057,6702022Assets 2023: $12,203,784Liabilities 2023: $306,859Net Assets 2023: $11,896,9252023Assets 2024: $11,946,798Liabilities 2024: $668,462Net Assets 2024: $11,278,3362024

Highlighted filing

2024

Assets$11,946,798
Liabilities$668,462
Net Assets$11,278,336

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2014: $1,638,310Expenses 2014: $1,200,213Net Income 2014: $438,0972014Revenue 2015: $2,766,438Expenses 2015: $1,326,865Net Income 2015: $1,439,5732015Revenue 2016: $1,629,686Expenses 2016: $1,225,713Net Income 2016: $403,9732016Revenue 2017: $11,013,971Expenses 2017: $1,310,361Net Income 2017: $9,703,6102017Revenue 2018: $1,837,802Expenses 2018: $1,891,241Net Income 2018: -$53,4392018Revenue 2019: $1,512,704Expenses 2019: $2,147,966Net Income 2019: -$635,2622019Revenue 2020: $513,928Expenses 2020: $1,647,321Net Income 2020: -$1,133,3932020Revenue 2021: $1,203,756Expenses 2021: $1,859,731Net Income 2021: -$655,9752021Revenue 2022: $2,809,608Expenses 2022: $2,690,342Net Income 2022: $119,2662022Revenue 2023: $2,697,089Expenses 2023: $3,859,583Net Income 2023: -$1,162,4942023Revenue 2024: $3,590,704Expenses 2024: $4,204,057Net Income 2024: -$613,3532024

Highlighted filing

2024

Revenue$3,590,704
Expenses$4,204,057
Net Income-$613,353

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$3,931,036
Mission and Program Overview

Mission

Anaina hou community park provides a gathering place in kilauea rooted in the values, history and culture of our diverse island community.

Anaina hou community park is a community-gathering place on kauai's north shore that is rooted in our diverse history and where we honor the culture of these islands that calls us to malama (care for) the land & sea, ourselves, and each other. To this end we dedicate ourselves to developing public and private partnerships that benefit our greater island community through education, health and public safety, environmental stewardship, and quality entertainment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,756,527$9,535,003▼ $221,524
Savings and Temporary Cash Investments$2,237,317$1,796,664▼ $440,653
Cash and Non-Interest-Bearing Accounts$136,752$471,547▲ $334,795
Investments in Publicly Traded Securities$5,391$50,325▲ $44,934
Accounts Receivable$2,149$48,045▲ $45,896
Inventories for Sale or Use$28,161$32,569▲ $4,408
Prepaid Expenses and Deferred Charges$30,918$12,645▼ $18,273
Total Assets$12,197,215$11,946,798▼ $250,417
Liabilities
Accounts Payable and Accrued Expenses$193,401$573,868▲ $380,467
Deferred Revenue$115,274$94,594▼ $20,680
Total Liabilities$308,675$668,462▲ $359,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,808,644$11,278,336▼ $530,308
Net Assets With Donor Restrictions$79,896--
Total Net Assets Fund Balance$11,888,540$11,278,336▼ $610,204
Total Liabilities and Net Assets / Fund Balance$12,197,215$11,946,798▼ $250,417

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,102,505$1,995,712$8,098,217
Land$3,320,000-$3,320,000
Leasehold Improvements$68,297$1,534,171$1,602,468
Other Land Buildings$19,958$1,244,229$1,264,187
Equipment$24,243$512,008$536,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin KaronExecutive DiFT$101,402$7,488$108,890

Board Members and Trustees

NameTitle
James BramanPresident
Betsy ScolnikDirector
Cynthia GroverDirector
Kilipaki VaughanDirector
Michael BeckerDirector
Julie SchullerAdvisory Mem
Rory EnrightAdvisory Mem
Joan PorterFounder/dire
Debra DraytonSecretary
Mark WolfendaleTreasurer
Erin Cobb-adamsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$279,601
Program Service Revenue
$2,606,983
Investment Income
$94,320
Other Revenue
$609,800
All Other Contributions
$279,601
Change in Net Assets
$-613,353

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,590,704
Revenue Not Reported on Form 990
$342,572
Total Revenue per Audited Statements
$3,933,276
Total Revenue per Form 990
$3,590,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,656,019
Salaries, Compensation, and Employee Benefits$1,548,038
Total Fundraising Expense$100,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$817,228$291,319$19,286$1,127,833
Occupancy$244,507$88,050-$332,557
Depreciation Depletion$212,536$70,845-$283,381
Other Employee Benefits$179,517$74,650$3,871$258,038
All Other Expenses$184,893$26,005$1,371$212,269
Fees for Services Other$38,119$117,468-$155,587
Current Officers, Directors, Trustees, and Key Employees$78,685$28,358$1,846$108,889
Advertising$21,029$9,726$72,937$103,692
Insurance$70,719$23,573-$94,292
Other Expenses$70,761$4,557$761$76,079
Fees for Services Accounting$16,966$52,283-$69,249
Payroll Taxes$37,066$15,413$799$53,278
Information Technology$10,597$32,656-$43,253
Office Expenses$250$11,098-$11,348
Travel$75$3,342-$3,417
Fees for Services Legal$410$1,264-$1,674
Conferences and Meetings$604$880$79$1,563
Total Functional Expenses$3,192,605$910,502$100,950$4,204,057

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,544,389
Expenses per Audited Statements$4,204,057
Total Expenses per Form 990$4,204,057
Expenses Not Reported on Form 990$340,332
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
Audit committee
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, Page 6, Part VI, Line 11B

The anaina hou community park finance committee is charged with selecting a firm to conduct an annual fiscal audit and prepare the 990. Once a draft is presented, the finance committee will review the documents, along with the executive director, and make a recommendation for approval to the full board of directors, either in a physical meeting or electronically via an email review and vote.

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

Board members are required to disclose conficts annually.

Form 990, Page 6, Part VI, Line 15A

The anaina hou community park board of directors is charged with selecting, developing and evaluating the executive director of the organization. The board will create an adhoc selection committee to identify a new executive director. This committee will then make a recommendation to the full board to approve the new candidate, along with a compensation package. On an annual basis, the executive committee of the board will conduct an evaluation of the executive director, including feedback from key staff members and the full board. Following this evaluation, the executive committee will make a recommendation to the full board to accept the evaluation. Also, the committee will coordinate with the finance committee to make a recommendation to the full board to accept any suggested changes in the executive director's compensation.

Form 990, Page 6, Part VI, Line 15B

The compensation is reviewed by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Anaina Hou Community Park
EIN
90-0819688
Phone
8088282118
Address
5-2723 KUHIO HWY, KILAUEA, HI 96754

Signing Officer

Name
Benjamin Karon
Title
Executive Director
Phone
8088282118
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Braman
Formed
2012
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
52
Volunteers
60

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Anaina hou community park is a community-gathering place on kauai's north shore that is rooted in our diverse history and where we honor the culture of these islands that calls us to malama (care for) the land & sea, ourselves, and each other. To this end we dedicate ourselves to developing public and private partnerships that benefit our greater island community through education, health and public safety, environmental stewardship, and quality entertainment.

Form 990, Part XI, Line 9

Cost of goods sold 340,332 cost of goods sold -340,332

Financial Statement Notes

Schedule D, Page 3, Part X

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of december 31, 2024, the organization has analyzed their tax position and believe that all are more likely than not to be sustained upon examination. The organization is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress. The organization believes they are no longer subject to income tax examinations for years prior to 2021.

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold 340,332

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold 340,332

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IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9ADVISORY MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt10ADVISORY MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DI
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IRS990/MissionDesc0ANAINA HOU COMMUNITY PARK IS A COMMUNITY-GATHERING PLACE ON KAUAI'S NORTH SHORE THAT IS ROOTED IN OUR DIVERSE HISTORY AND WHERE WE HONOR THE CULTURE OF THESE ISLANDS THAT CALLS US TO MALAMA (CARE FOR) THE LAND & SEA, OURSELVES, AND EACH OTHER. TO THIS END WE DEDICATE OURSELVES TO DEVELOPING PUBLIC AND PRIVATE PARTNERSHIPS THAT BENEFIT OUR GREATER ISLAND COMMUNITY THROUGH EDUCATION, HEALTH AND PUBLIC SAFETY, ENVIRONMENTAL STEWARDSHIP, AND QUALITY ENTERTAINMENT.
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IRS990/PrincipalOfficerNm0JAMES BRAMAN
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IRS990/ProgSrvcAccomActy2Grp/Desc0GATHERING SPACE FOR OUR COMMUNITY AHCP WAS FOUNDED TO PROVIDE A GATHERING SPACE FOR OUR COMMUNITY. FARMERS MARKETS WERE HELD EACH MONDAY AND SATURDAY, PROVIDING A SPACE TO PURCHASE LOCAL FRUITS AND VEGETABLES. MANY FAMILIES ENJOYED TIME AT THE FREE PLAYGROUND AND SKATE RAMPS. OVER 10,000 PEOPLE ENJOYED HIKING THE FREE WAI KOA LOOP TRAIL. 8 FREE FAMILIES MOVIES WERE PRESENTED. THE ORGANIZATION HOSTED A FREE WEEKLY RECYCLING REDEMPTION CENTER AND PARK-N-RIDE STOP IN PARTNERSHIP WITH THE COUNTY OF KAUAI. LOOKING TO THE FUTURE, WORK PROGRESSED ON DESIGNING AND BUILDING THE PORTER PAVILION, A MULTI-PURPOSE ARTS, ENTERTAINMENT AND EDUCATIONAL CENTER; AND VOLUNTEERS BEGAN TO FUNDRAISE AND PLAN FOR THE BUILD OF A NEW 17,000 SQ. FT. PLAYGROUND.
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