Civic Intelligence

Nahele Hou Foundation Fka Waiohuli Mana Foundation

990PF • Fiscal year 2024 • EIN 92-1128631

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 07, 2025

Organization Profile
640 Cross RoadKula, HI 96790

(808) 283-7488

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

2024 filings • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

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

2024 filings • $1M-$5M nonprofits • Source year 2024

Net Margin

7th percentile

-72%

Higher net margin than 7% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2024 filings • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.4%

Faster asset growth than 36% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$3,386,823

Down $13,213 (-0.4%) from 2023

Net Assets

Down

$3,386,823

Down $13,213 (-0.4%) from 2023

Liabilities

Down

$0

Down $1 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin7th percentile

Revenue

Down

$18,251

Down $3,088,249 (-99%) from 2023

Expenses

Up

$31,464

Up $25,000 (+387%) from 2023

Net Income

Down

-$13,213

Down $3,113,249 (-100%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2022: $300,000Liabilities 2022: $1Net Assets 2022: $300,0002022Assets 2023: $3,400,036Liabilities 2023: $1Net Assets 2023: $3,400,0362023Assets 2024: $3,386,823Liabilities 2024: $0Net Assets 2024: $3,386,8232024

Highlighted filing

2024

Assets$3,386,823
Liabilities$0
Net Assets$3,386,823
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $315,013Expenses 2022: $15,013Net Income 2022: $300,0002022Revenue 2023: $3,106,500Expenses 2023: $6,464Net Income 2023: $3,100,0362023Revenue 2024: $18,251Expenses 2024: $31,464Net Income 2024: -$13,2132024

Highlighted filing

2024

Revenue$18,251
Expenses$31,464
Net Income-$13,213
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.0
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID CHEVALIERPresidentPT$0--
PATRICIA CHEVALIERDirector-$0--
MALIA CHEVALIERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Waiohuli Mana Foundation
EIN
92-1128631
Phone
8082837488
Address
640 CROSS ROAD, KULA, HI 96790

Signing Officer

Name
David Chevalier
Title
President
Phone
8082837488
Signed
2025-07-07
Discuss with paid preparer
Yes

Preparer

Firm
Kawahara Hu Llp
Address
77 HOOKELE ST FL 3, KAHULUI, HI 96732
Preparer
Robert S Kawahara
Phone
8082445531
Raw XML Appendix283 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.

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IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/RelationshipStatementTxt0WAIOHULI MANA FOUNDATION WAS ESTABLISHED TO REHABILITATE APPROXIMATELY 41 ACRES OF LAND ON THE SLOPES OF HALEAKALA MOUNTAIN IN THE COUNTY OF MAUI, STATE OF HAWAII. THE RESTORATION ACTIVITIES CONSISTED OF PLANTING NATIVE HAWAIIAN PLANTS AND TREES. THIS IS PART OF A LAND CONSERVATION PROJECT THAT HAS BEEN CARRIED ON BY THE CHEVALIER FAMILY FOR OVER A DECADE.
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IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0APPROXIMATELY 41 ACRES OF LAND HAS BEEN LEASED TO THE FOUNDATION RENT FREE FROM THE CHEVALIER FAMILY. BEFORE THE PLANTING OF NATIVE PLANTS AND TREES, THE LAND MUST BE CLEARED OF INVASIVE SPECIES AND FENCED TO KEEP OUT NON-NATIVE ANIMALS THAT DESTROY PLANTS. THE FOUNDATION CONTINUED THE CLEARING, FENCING AND PLANTING OF NATIVE PLANTS ON PORTIONS OF THE LAND IN 2023. IN ADDITION 3 LAND PARCELS TOTALING 7.40 ACRES WERE DONATED IN 2023 TO THE FOUNDATION FROM THE FAMILY FOR CONSERVATION EFFORTS.
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LegalFeesSchedule/LegalFeesGrp/CategoryTxt0RENTAL INCOME
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt08277
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt032435
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt1193001
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0WORK IN PROGRESS-CONSERVATION
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc1ACCESS ROADS
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc2IRRIGATION LINE
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc3MOWER
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt040225
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt1197820
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt27790
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt36582
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1BANK CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2REPAIRS & MAINTENCANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt010948
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt06
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt110948
OtherNotesLoansRcvblShortSch2/OtherNotesLoansRcvblShortGrp/BalanceDueAmt018251
OtherNotesLoansRcvblShortSch2/OtherNotesLoansRcvblShortGrp/Organization501c3Name/BusinessNameLine1Txt0DUE FROM WAIOHULI MANA LLC
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt02700
TaxesSchedule/TaxesDetail/Amt0238
TaxesSchedule/TaxesDetail/Amt12700
TaxesSchedule/TaxesDetail/CategoryTxt0LICENSE
TaxesSchedule/TaxesDetail/CategoryTxt1RENTAL INCOME
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt0238
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CHEVALIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08082837488
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAIOHULI MANA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WAIO
ReturnHeader/Filer/EIN0921128631
ReturnHeader/Filer/PhoneNum08082837488
ReturnHeader/Filer/USAddress/AddressLine1Txt0640 CROSS ROAD
ReturnHeader/Filer/USAddress/CityNm0KULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096790
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0844041433
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAWAHARA HU LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt077 HOOKELE ST FL 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAHULUI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096732
ReturnHeader/PreparerPersonGrp/PhoneNum08082445531
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT S KAWAHARA
ReturnHeader/ReturnTs02025-07-07T18:01:01-04:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$3,386,823
Liabilities
$0
Net assets
$3,386,823
Revenue
$18,251
Expenses
$31,464
Net income
-$13,213
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.
2024Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$0.02$0.03$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$3.11$0.01$3.10
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.32$0.02$0.30