Civic Intelligence

Partners in Development Foundation

EIN 94-3271325 • 501(c)3 • Honolulu, HI

Profile

To provide charitable, educational, literary and scientific services for families and communities using timeless native hawaiian values and traditions.

2040 Bachelot StreetHonolulu, HI 96817

www.pidfoundation.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.65x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.45x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

58th percentile

7.8%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

69%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$15,817,148

Up $6,475,251 (+69%) from 2023

Liabilities

Up

$10,328,406

Up $4,607,831 (+81%) from 2023

Net Assets

Up

$5,488,742

Up $1,867,420 (+52%) from 2023

Revenue

Up

$23,099,816

Up $3,653,816 (+19%) from 2023

Expenses

Up

$21,293,029

Up $2,026,928 (+11%) from 2023

Net Income

Up

$1,806,787

Up $1,626,888 (+904%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $3,237,203Liabilities 2010: $2,768,484Net Assets 2010: $468,7192010Assets 2011: $2,062,836Liabilities 2011: $1,624,017Net Assets 2011: $438,8192011Assets 2012: $2,381,012Liabilities 2012: $1,954,839Net Assets 2012: $426,1732012Assets 2013: $2,479,818Liabilities 2013: $1,729,043Net Assets 2013: $750,7752013Assets 2014: $2,747,318Liabilities 2014: $1,788,536Net Assets 2014: $958,7822014Assets 2015: $2,974,132Liabilities 2015: $1,913,072Net Assets 2015: $1,061,0602015Assets 2016: $3,403,521Liabilities 2016: $2,195,693Net Assets 2016: $1,207,8282016Assets 2017: $4,136,338Liabilities 2017: $2,638,703Net Assets 2017: $1,497,6352017Assets 2018: $5,233,600Liabilities 2018: $3,396,279Net Assets 2018: $1,837,3212018Assets 2019: $5,248,612Liabilities 2019: $3,031,778Net Assets 2019: $2,216,8342019Assets 2020: $6,126,304Liabilities 2020: $3,187,662Net Assets 2020: $2,938,6422020Assets 2021: $6,037,007Liabilities 2021: $2,856,601Net Assets 2021: $3,180,4062021Assets 2022: $8,727,936Liabilities 2022: $5,318,059Net Assets 2022: $3,409,8772022Assets 2023: $9,341,897Liabilities 2023: $5,720,575Net Assets 2023: $3,621,3222023Assets 2024: $15,817,148Liabilities 2024: $10,328,406Net Assets 2024: $5,488,7422024

Highlighted filing

2024

Assets$15,817,148
Liabilities$10,328,406
Net Assets$5,488,742

Operations Trend

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

$30M$20M$10M$0Expenses 2010: $19,879,2852010Expenses 2011: $17,574,3942011Expenses 2012: $16,997,8052012Revenue 2013: $19,233,917Expenses 2013: $18,909,315Net Income 2013: $324,6022013Revenue 2014: $20,100,735Expenses 2014: $19,892,728Net Income 2014: $208,0072014Revenue 2015: $20,704,265Expenses 2015: $20,601,987Net Income 2015: $102,2782015Revenue 2016: $21,572,193Expenses 2016: $21,425,425Net Income 2016: $146,7682016Revenue 2017: $20,892,566Expenses 2017: $20,602,759Net Income 2017: $289,8072017Revenue 2018: $19,563,587Expenses 2018: $19,223,901Net Income 2018: $339,6862018Revenue 2019: $19,169,843Expenses 2019: $18,790,330Net Income 2019: $379,5132019Revenue 2020: $21,182,823Expenses 2020: $20,461,015Net Income 2020: $721,8082020Revenue 2021: $19,233,237Expenses 2021: $18,991,473Net Income 2021: $241,7642021Revenue 2022: $19,361,639Expenses 2022: $19,132,168Net Income 2022: $229,4712022Revenue 2023: $19,446,000Expenses 2023: $19,266,101Net Income 2023: $179,8992023Revenue 2024: $23,099,816Expenses 2024: $21,293,029Net Income 2024: $1,806,7872024

Highlighted filing

2024

Revenue$23,099,816
Expenses$21,293,029
Net Income$1,806,787

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$10.3$5.49$23.1$21.3$1.81
2023Detailed filing. Detailed filing data is available for this year.$9.34$5.72$3.62$19.4$19.3$0.18
2022Detailed filing. Detailed filing data is available for this year.$8.73$5.32$3.41$19.4$19.1$0.23
2021Detailed filing. Detailed filing data is available for this year.$6.04$2.86$3.18$19.2$19.0$0.24
2020Detailed filing. Detailed filing data is available for this year.$6.13$3.19$2.94$21.2$20.5$0.72
2019Detailed filing. Detailed filing data is available for this year.$5.25$3.03$2.22$19.2$18.8$0.38
2018Detailed filing. Detailed filing data is available for this year.$5.23$3.40$1.84$19.6$19.2$0.34
2017Detailed filing. Detailed filing data is available for this year.$4.14$2.64$1.50$20.9$20.6$0.29
2016Detailed filing. Detailed filing data is available for this year.$3.40$2.20$1.21$21.6$21.4$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.97$1.91$1.06$20.7$20.6$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.75$1.79$0.96$20.1$19.9$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.48$1.73$0.75$19.2$18.9$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$1.95$0.43$17.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$1.62$0.44$17.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$2.77$0.47$19.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$41,129,785
Mission and Program Overview

Mission

To provide charitable, educational, literary and scientific services for families and communities using timeless native hawaiian values and traditions.

The foundation is focused on meeting hawai`i's educational, social, and environmental challenges through application of hawaii's timeless values and traditional practices. These include the ahupuaa system of land and environmental management, problem-solving through hooponopono, hoonaauao (traditional mentorship in education), and the values of aloha (sharing), onipaa (perseverence), lokahi (unity), and malama aina (love for the land). Of particular interest are under-served segments of our society, such as preschool children and their caregivers, and economically-depressed communities and families. Because of hawaii's unique environment and natural resources, the foundation is also committed to expanding the values of environmental stewardship and the use of natural processes for environmental remediation and the development of responsible and sustainable agricultural technologies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,776,770$6,700,186▲ $2,923,416
Investments in Publicly Traded Securities$3,134,655$6,631,822▲ $3,497,167
Pledges and Grants Receivable$869,185$821,021▼ $48,164
Land, Buildings, and Equipment, Net$417,819$510,356▲ $92,537
Savings and Temporary Cash Investments$18,577$295,143▲ $276,566
Prepaid Expenses and Deferred Charges$126,800$116,886▼ $9,914
Accounts Receivable$4,127$6,261▲ $2,134
Total Assets$9,341,897$15,817,148▲ $6,475,251
Other Assets Total$993,964$735,473▼ $258,491
Liabilities
Deferred Revenue$2,802,473$6,983,241▲ $4,180,768
Accounts Payable and Accrued Expenses$1,802,753$2,549,635▲ $746,882
Other Liabilities$1,115,349$795,530▼ $319,819
Total Liabilities$5,720,575$10,328,406▲ $4,607,831
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,395,451$4,283,643▲ $888,192
Net Assets With Donor Restrictions$225,871$1,205,099▲ $979,228
Total Net Assets Fund Balance$3,621,322$5,488,742▲ $1,867,420
Total Liabilities and Net Assets / Fund Balance$9,341,897$15,817,148▲ $6,475,251

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$278,974$444,448$723,422
Other Land Buildings$221,803$167,959$389,762
Leasehold Improvements$9,579$167,548$177,127
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHAWN KANA'IAUPUNIPresident/CEOFT$211,200$38,210$249,410
Laura DangVP of AdministrationFT$165,931$22,664$188,595
Terry NakamuraVP of Operations/ttm PmFT$120,170$19,513$139,683
Stephanie NishimuraFormer CFOFT$117,107$19,750$136,857
Cindy QuachHr DirectorFT$110,734$25,881$136,615
Randolph BatoonIt ManagerFT$105,576$25,670$131,246
Summer UwonoCFOFT$48,618$5,724$54,342

Board Members and Trustees

NameTitle
Kawena BeaupreDirector/vice Chair
Kimo ToddDirector/vice Chair
Elwin P AhuDirector
Kyle ChockDirector
Michael J ChunDirector
Scott SeuDirector
Diane PalomaDirector/secretary
Summer KaiaweDirector/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kinai 'ehaServices For Residential Housing For Wor42-470 KALANIANAOLE HWY, Kailua, HI 96734$846,170
In PeaceKaa Services1001 KAMOKILA BLVD SUITE 226, Kapolei, HI 96707$319,386
University Of Hawaii At ManoaProject Evalutaion Services2465 CAMPUS ROAD CC 209, Honolulu, HI 96822$205,424
Residential Youth Services & EmpowermentServices To Support Homeless Youth42-470 KALANIANAOLE HWY, Kailua, HI 96734$203,582
The Catalyst GroupProject Evalutaion Services3615 HARDING AVENUE STE 509, Honolulu, HI 96816$143,250
Revenue and Support

Revenue Composition

Contributions and Grants
$22,847,427
Program Service Revenue
$35,685
Investment Income
$146,002
Other Revenue
$70,702
All Other Contributions
$5,732,432
Change in Net Assets
$1,806,787

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$23,394Cost
Other Non Cash Contri Table1$4,400Cost
Other Non Cash Contri Table4$800Cost
Total Noncash Contributions5$28,594-

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,092,387
Revenue Not Reported on Financial Statements
$1,007,429
Revenue Not Reported on Form 990
$96,916
Other Revenue Adjustments
$979,228
Total Revenue per Audited Statements
$22,189,303
Total Revenue per Form 990
$23,099,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,572,005
Other Expenses$7,281,174
Grants and Similar Amounts Paid$1,439,850
Total Fundraising Expense$257,461
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,551,708$472,035$110,100$9,133,843
Fees for Services Other$2,502,281$61,543$38,566$2,602,390
Office Expenses$1,525,257$62,220$5,645$1,593,122
Other Employee Benefits$1,475,922$71,839$13,476$1,561,237
Grants to Domestic Individuals$1,439,850--$1,439,850
Occupancy$1,146,977$99,581-$1,246,558
Payroll Taxes$713,101$60,658$10,740$784,499
Current Officers, Directors, Trustees, and Key Employees$380,642$359,076$29,169$768,887
Travel$477,140$9,931$9,760$496,831
Insurance$341,360$10,072$8,807$360,239
Pension Plan Contributions$301,662$19,170$2,707$323,539
Conferences and Meetings$268,572$1,856$1,066$271,494
Other Expenses$146,763$40,210$5,867$152,630
Depreciation Depletion$84,477$12,413$13,157$110,047
Fees for Services Accounting-$105,984-$105,984
Information Technology$57,631$9,679-$67,310
Fees for Service Investment Mgmnt Fees-$28,201-$28,201
Advertising$20,056$1,117$1,577$22,750
Interest$8,484--$8,484
Fees for Services Legal-$3,480-$3,480
Total Functional Expenses$19,606,503$1,429,065$257,461$21,293,029

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$21,301,111
Total Expenses per Form 990$21,293,029
Expenses per Audited Statements$21,264,828
Expenses Not Reported on Form 990$36,283
Expenses Not Reported on Financial Statements$28,201
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,528
Fundraising Direct Expenses$72,635
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ulu Hana$194,824$79,757$12,938$66,819
Tutu and Me Fundraisers$36,771$36,771$1,343$35,428
Total Events$231,595$116,528$72,635$43,893
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$646,636
Finance Lease Liabilities$148,894
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

Prior to electronic filing, a copy of the final form 990 is provided to all board members and officers by e-mail for review (comments/edits are sought, questions addressed and answered by the cfo), and is approved at an upcoming meeting or via e-mail.

Form 990, Part VI, Section B, Line 12C

Policy is reviewed annually by management. Policy is posted on foundation intranet and monitored for violations on an on-going basis.

Form 990, Part VI, Section B, Line 15

Regarding salary determination of the president/ceo/chairman, officers and key employees, the board of directors (bod) is provided annually with comparables of other non-profits in hawaii, as well as national data. They are also provided with other factors, such as trend analysis regarding the foundation's growth. The bod also has specific parameters/goals they have set for the evaluation process. They are provided with all the information and then a special executive session of the bod is convened to make the salary determination. Process is documented via minutes to the executive session meeting minutes of the bod and all related communications. This process was last undertaken in october 2024.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Partners in Development Foundation
EIN
94-3271325
Phone
8085952752
Address
2040 BACHELOT STREET, HONOLULU, HI 96817

Signing Officer

Name
SHAWN KANA'IAUPUNI
Title
President & CEO
Phone
8085952752
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
SHAWN KANA'IAUPUNI
Formed
1997
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
257
Volunteers
194

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 110,000. Management and general expenses 49,770. Fundraising expenses 1,628. Total expenses 161,398. Contract labor-other: program service expenses 17,127. Management and general expenses 1,958. Fundraising expenses 6,250. Total expenses 25,335. Consultants: program service expenses 2,375,154. Management and general expenses 9,815. Fundraising expenses 30,688. Total expenses 2,415,657.

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the foundation's tax positions as of december 31, 2024 and 2023, and for the years then ended, and determined that the foundation had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Reclassify direct fundraising expenses 11,018.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Increase (decrease) in net assets with donor restrictions 979,228.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclassify direct fundraising expenses 11,018.

Raw XML AppendixShowing 400 of 684 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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IRS990/ProgSrvcAccomActy2Grp/Desc0KA PA'ALANA: TRAVELING PRESCHOOL AND HOMELESS FAMILY EDUCATION PROGRAM SERVES HOUSELESS FAMILIES ON THE LEEWARD COAST OF O'AHU. ASSISTS FAMILIES BY DELIVERING OR PROVIDING ACCESS TO ESSENTIAL SERVICES, SUCH AS PARENT-CHILD PARTICIPATORY PRESCHOOL, FOODBANK, TOILETRY, AND DENTAL SUPPLIES DISTRIBUTION, AND MORE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0KA'A (KEIKI ASSETS ACCOUNT) TO SUPPORT FAMILIES TO ESTABLISH CHILDREN'S SAVINGS ACCOUNTS WITH FINANCIAL LITERACY WORKSHOPS AND SUPPORT FOR PARENTS/CAREGIVERS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS INCLUDE A COMPREHENSIVE FAMILY LITERACY PROGRAM FOR NATIVE HAWAIIANS, A PROGRAM THAT RECRUITS, TRAINS, AND SUPPORTS FOSTER FAMILIES, A COMMUNITY-BASED RESIDENTIAL PROGRAM FOR AT-RISK MALE YOUTHS, AN INTERGENERATIONAL NATIVE HAWAIIAN MENTORING PROGRAM FOR AT-RISK YOUTH ON THE ISLAND OF HAWAI'I, A TEACHER DEVELOPMENT PROGRAM TO BETTER SERVE NATIVE HAWAIIAN STUDENTS ON THE ISLAND OF HAWAI'I, AND A NATURAL FARMING PILOT PROGRAM ON 5 ACRES OF HYCF LAND IN WAIMANALO.OPEN ARMS HARBOR - ISOLATION/QUARANTINE FACILITY FOR COVID REFERRALS FROM DOH: PROVIDE CASE MANAGEMENT AND CARE COORDINATION SERVICES WITHIN STATE OF HAWAII DESIGNATED COVID-19 TEMPORARY QUARANTINE AND ISOLATION RESPONSE SITE (HARBOR ARMS HOTEL), FOR AN INDIVIDUAL WHO MEETS THE CDC CRITERIA FOR INVESTIGATION AND TESTING IS PENDING, ALSO KNOWN AS PERSON UNDER INVESTIGATION ("PUI") FOR COVID-19, ARE AWAITING COVID-19 TEST RESULTS, OR WHO HAVE TESTED POSITIVE FOR COVID-19, AND WHO DO NOT OTHERWISE HAVE ACCESS TO AN AREA/LOCATION TO SAFELY QUARANTINE OR ISOLATE (COLLECTIVELY REFERRED TO AS CLIENTS OR GUESTS, OR INDIVIDUALLY AS A CLIENT OR A GUEST).KAWAILOA PROJECT TO END JUVENILE INCARCERATION AND TO REPLACE PUNITIVE MODALITIES OF TREATMENT WITH POSITIVE CULTURALLY RICH PROGRAMS THAT SUPPORT JUSTICE-INVOLVED AND OPPORTUNITY YOUTH. WE INTEND TO SIGNIFICANTLY REDUCE OR ELIMINATE THE OVERREPRESENTATION OF OUR NATIVE HAWAIIAN AND PACIFIC ISLANDER YOUTH IN THE JUSTICE SYSTEM THROUGH INNOVATIVE ACTIONS AND PARTNERSHIPS.HUI HO'OMALU: STATEWIDE INITIATIVE ADDRESSING THE IDENTIFICATION, RECRUITMENT, SCREENING, TRAINING AND ONGOING SUPPORT AND RETENTION OF FOSTER/RESOURCE FAMILIES FOR HAWAIIAN CHILDREN AND FAMILIES THAT ARE IN THE CARE OF THE STATE OF HAWAII DEPARTMENT OF HUMAN SERVICES.
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