Civic Intelligence

Na Leo Pulama O Maui Inc

EIN 95-1171049 • 501(c)3 • Wailuku, HI

Profile

To perpetuate the hawaiian language and culture on maui by supporting a hawaiian language school for children, with an emphasis on preschoolers.

PO Box 1038Wailuku, HI 96793

naleopulama.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

64th percentile

9.9%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

122%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$804,527

Up $72,375 (+9.9%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Up

$804,527

Up $72,375 (+9.9%) from 2021

Revenue

Up

$221,034

Up $121,653 (+122%) from 2021

Expenses

Up

$148,659

Up $16,940 (+13%) from 2021

Net Income

Up

$72,375

Up $104,713 (+324%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $611,060Liabilities 2010: $4,518Net Assets 2010: $606,5422010Assets 2011: $599,402Liabilities 2011: $2,013Net Assets 2011: $597,3892011Assets 2012: $596,701Liabilities 2012: $1,550Net Assets 2012: $595,1512012Assets 2013: $593,741Liabilities 2013: $4,130Net Assets 2013: $589,6112013Assets 2014: $594,678Liabilities 2014: $4,611Net Assets 2014: $590,0672014Assets 2015: $612,147Liabilities 2015: $0Net Assets 2015: $612,1472015Assets 2016: $609,509Liabilities 2016: $0Net Assets 2016: $609,5092016Assets 2017: $694,422Liabilities 2017: $0Net Assets 2017: $694,4222017Assets 2018: $737,946Liabilities 2018: $0Net Assets 2018: $737,9462018Assets 2019: $776,921Liabilities 2019: $0Net Assets 2019: $776,9212019Assets 2020: $764,490Liabilities 2020: $0Net Assets 2020: $764,4902020Assets 2021: $732,152Liabilities 2021: $0Net Assets 2021: $732,1522021Assets 2022: $804,527Liabilities 2022: $0Net Assets 2022: $804,5272022

Highlighted filing

2022

Assets$804,527
Liabilities$0
Net Assets$804,527

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $90,1182010Expenses 2011: $111,1492011Expenses 2012: $93,5672012Revenue 2013: $84,238Expenses 2013: $89,778Net Income 2013: -$5,5402013Revenue 2014: $103,641Expenses 2014: $103,185Net Income 2014: $4562014Revenue 2015: $122,447Expenses 2015: $113,118Net Income 2015: $9,3292015Revenue 2016: $98,849Expenses 2016: $101,487Net Income 2016: -$2,6382016Revenue 2017: $175,920Expenses 2017: $91,007Net Income 2017: $84,9132017Revenue 2018: $237,225Expenses 2018: $193,701Net Income 2018: $43,5242018Revenue 2019: $176,871Expenses 2019: $137,896Net Income 2019: $38,9752019Revenue 2020: $49,147Expenses 2020: $61,578Net Income 2020: -$12,4312020Revenue 2021: $99,381Expenses 2021: $131,719Net Income 2021: -$32,3382021Revenue 2022: $221,034Expenses 2022: $148,659Net Income 2022: $72,3752022

Highlighted filing

2022

Revenue$221,034
Expenses$148,659
Net Income$72,375

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$0.00$8.05$2.21$1.49$0.72
2021Detailed filing. Detailed filing data is available for this year.$7.32$0.00$7.32$0.99$1.32$0.32
2020Detailed filing. Detailed filing data is available for this year.$7.64$0.00$7.64$0.49$0.62$0.12
2019Detailed filing. Detailed filing data is available for this year.$7.77$0.00$7.77$1.77$1.38$0.39
2018Summary only. Only limited summary data is available for this year.$7.38$0.00$7.38$2.37$1.94$0.44
2017Summary only. Only limited summary data is available for this year.$6.94$0.00$6.94$1.76$0.91$0.85
2016Summary only. Only limited summary data is available for this year.$6.10$0.00$6.10$0.99$1.01$0.03
2015Summary only. Only limited summary data is available for this year.$6.12$0.00$6.12$1.22$1.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.95$0.05$5.90$1.04$1.03$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.94$0.04$5.90$0.84$0.90$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.97$0.02$5.95$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$0.02$5.97$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$0.05$6.07$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Jul 31, 2023
Return Version
2021v4.0
Gross Receipts
$241,170
Mission and Program Overview

Mission

To perpetuate the hawaiian language and culture on maui by supporting a hawaiian language school for children, with an emphasis on preschoolers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$329,864$328,466▼ $1,398
Cash and Non-Interest-Bearing Accounts$150,212$223,985▲ $73,773
Savings and Temporary Cash Investments$199,955$199,955→ $0
Accounts Receivable$32,745$32,745→ $0
Inventories for Sale or Use$19,376$19,376→ $0
Total Assets$732,152$804,527▲ $72,375
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$732,152$804,527▲ $72,375
Total Net Assets Fund Balance$732,152$804,527▲ $72,375
Total Liabilities and Net Assets / Fund Balance$732,152$804,527▲ $72,375

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$321,811-$321,811
Equipment$6,655$36,913$43,568
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas RodhePresident
Leahi HallSecretary
Kaimana BrummelTreasurer
Emmalia HokoanaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$42,625
Program Service Revenue
$146,678
Investment Income
$1,331
Other Revenue
$30,400
All Other Contributions
$42,625
Change in Net Assets
$72,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,601
Grants and Similar Amounts Paid$15,058
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$27,942$3,104-$31,046
All Other Expenses$27,904$388-$28,292
Grants to Domestic Individuals$15,058--$15,058
Other Expenses$4,665--$4,665
Conferences and Meetings-$2,032-$2,032
Insurance-$2,017-$2,017
Advertising$1,742--$1,742
Depreciation Depletion$1,259$140-$1,399
Office Expenses$123$123-$246
Total Functional Expenses$140,855$7,804$0$148,659
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

The form 990 was reviewed by the executive committee prior to filing.

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

Board members have a duty to disclose any conflict of interest, and are required to recuse themselves from voting on matters in which a conflict of interest has been identified. Board members are required to sign an annual statement indicating they have received and understand the conflict of interest policy and agree to comply with the policy.

Form 990, Page 6, Part VI, Line 19

All governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
Na Leo Pulama O Maui Inc
EIN
95-1171049
Phone
8082445676
Address
PO BOX 1038, WAILUKU, HI 96793

Signing Officer

Name
Kaimana Brummel
Title
Treasurer
Phone
8082445676
Signed
2023-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kaimana Brummel
Formed
1991
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
350

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, Part IX, Line 24E

Meals 4,565 0 0 la ohana event 3,414 0 0 supplies 3,284 0 0 la puka 3,269 0 0 christmas event 3,113 0 0 kumu fund 2,924 0 0 la kupuna 2,486 0 0 hui kipaepae 2,084 0 0 accredidation 1,100 0 0 taxes 860 0 0 field trips 805 0 0 bank fees 0 388 0 total 27,904 388 0

Raw XML Appendix391 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0134098
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0244780
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0321811
IRS990ScheduleD/EquipmentGrp/BookValueAmt06655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036913
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043568
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0328466
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt015058
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EVERY FAMILY ENROLLED IN THE PROGRAM IS ELIGIBLE FOR SCHOLARSHIP ASSISTANCE. A SURVEY IS TAKEN FOR EACH FAMILY, WHERE THEY DECLARE THE CURRENT SCHOLARSHIP ASSISTANCE THAT THEY RECEIVE FROM OTHER FOUNDATIONS AND ORGANIZATIONS, AND AT WHAT AMOUNT THEY ARE RECEIVING ASSISTANCE. THEY MAY ALSO DECLARE THAT THEY DO NOT NEED ADDITIONAL MONIES FOR TUITION. THE SCHOLARSHIP FUND FOR THE ENTIRE SCHOOL YEAR IS PREDETERMINED AT THE BEGINNING OF THE FISCAL YEAR WHEN THE OPERATING BUDGET IS DISCUSSED. THE SELECTION COMMITTEE WILL THEN REVIEW THE NUMBER OF WHO HAVE APPLIED, AND AT WHAT LEVELS THEY ARE PAYING OUT OF POCKET EACH MONTH. FAMILIES WHO RECEIVE NO FINANCIAL ASSISTANCE ELSEWHERE WILL RECEIVE A GREATER AMOUNT. FAMILIES WHO HAVE THE GREATER PART OF THEIR TUITION PAID FOR BY OTHER MEANS, BUT MAY NEED ADDITIONAL ASSISTANCE WILL RECEIVE A LESSER AMOUNT, HOWEVER, EVERY FAMILY THAT REQUESTS FINANCIAL ASSISTANCE IS AWARDED A TUITION SCHOLARSHIP. THE AWARDS ARE LIMITED BY THE TOTAL AMOUNT AVAILABLE, THE NUMBER OF FAMILIES APPLYING, AND THE FINANCIAL ASSISTANCE ALREADY RECEIVED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS REVIEWED BY THE EXECUTIVE COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS HAVE A DUTY TO DISCLOSE ANY CONFLICT OF INTEREST, AND ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON MATTERS IN WHICH A CONFLICT OF INTEREST HAS BEEN IDENTIFIED. BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL STATEMENT INDICATING THEY HAVE RECEIVED AND UNDERSTAND THE CONFLICT OF INTEREST POLICY AND AGREE TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEALS 4,565 0 0 LA OHANA EVENT 3,414 0 0 SUPPLIES 3,284 0 0 LA PUKA 3,269 0 0 CHRISTMAS EVENT 3,113 0 0 KUMU FUND 2,924 0 0 LA KUPUNA 2,486 0 0 HUI KIPAEPAE 2,084 0 0 ACCREDIDATION 1,100 0 0 TAXES 860 0 0 FIELD TRIPS 805 0 0 BANK FEES 0 388 0 TOTAL 27,904 388 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1038
IRS990/USAddress/CityNm0WAILUKU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096793
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAIMANA BRUMMEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082445676
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NA LEO PULAMA O MAUI INC
ReturnHeader/Filer/BusinessNameControlTxt0NALE
ReturnHeader/Filer/EIN0951171049
ReturnHeader/Filer/PhoneNum08082445676
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1038
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
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/PreparationDt02023-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02023-08-16T11:34:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KAIMANA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRUMMEL
ReturnHeader/TaxPeriodBeginDt02021-08-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02021

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