Civic Intelligence

Hanahauoli School

EIN 99-0074143 • 501(c)3 • Honolulu, HI

View Organization Page

Profile

Our school is dedicated to educational excellence by making learning exciting, challenging, and enjoyable by validating children's interests and the way children learn as a foundation for life-long learning. We are committed to learning by doing; integrating the essential skills and concepts of the basic disciplines; promoting critical and creative thinking; emphasizing the importance of the arts as an expression of self and culture. Our learning environment also integrates school life with the home and world, and encourages partnerships within the community. The hanahauoli child develops as a unique individual, with a deep sense of groundedness, demonstrated by a respect and responsibility to self and others, within a diverse, changing and global society.

1922 Makiki StreetHonolulu, HI 96822

www.hanahauoli.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.08x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

61st percentile

$310,219

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

85th percentile

47%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$43,338,708

Up $5,221,206 (+14%) from 2024

Liabilities

Up

$965,001

Up $439,395 (+84%) from 2024

Net Assets

Up

$42,373,707

Up $4,781,811 (+13%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin78th percentile

Revenue

Up

$12,529,992

Up $4,021,809 (+47%) from 2024

Expenses

Up

$9,447,717

Up $894,553 (+10%) from 2024

Net Income

Up

$3,082,275

Up $3,127,256 (+6952%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$60M$40M$20M$0Assets 2011: $18,025,576Liabilities 2011: $1,289,768Net Assets 2011: $16,735,8082011Assets 2012: $18,189,251Liabilities 2012: $841,548Net Assets 2012: $17,347,7032012Assets 2013: $20,896,513Liabilities 2013: $1,071,041Net Assets 2013: $19,825,4722013Assets 2014: $21,351,544Liabilities 2014: $983,168Net Assets 2014: $20,368,3762014Assets 2015: $22,007,631Liabilities 2015: $922,878Net Assets 2015: $21,084,7532015Assets 2016: $22,631,460Liabilities 2016: $689,697Net Assets 2016: $21,941,7632016Assets 2017: $23,560,259Liabilities 2017: $759,570Net Assets 2017: $22,800,6892017Assets 2018: $24,477,547Liabilities 2018: $937,969Net Assets 2018: $23,539,5782018Assets 2019: $25,621,677Liabilities 2019: $833,885Net Assets 2019: $24,787,7922019Assets 2020: $27,051,906Liabilities 2020: $1,222,601Net Assets 2020: $25,829,3052020Assets 2021: $32,589,094Liabilities 2021: $1,058,260Net Assets 2021: $31,530,8342021Assets 2022: $32,020,146Liabilities 2022: $453,587Net Assets 2022: $31,566,5592022Assets 2023: $35,620,871Liabilities 2023: $579,559Net Assets 2023: $35,041,3122023Assets 2024: $38,117,502Liabilities 2024: $525,606Net Assets 2024: $37,591,8962024Assets 2025: $43,338,708Liabilities 2025: $965,001Net Assets 2025: $42,373,7072025

Highlighted filing

2025

Assets$43,338,708
Liabilities$965,001
Net Assets$42,373,707
Open 2025 Filing

Operations Trend

Revenue Growth85th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $4,975,8762011Expenses 2012: $5,220,3312012Expenses 2013: $5,405,2142013Revenue 2014: $5,847,972Expenses 2014: $5,836,889Net Income 2014: $11,0832014Revenue 2015: $6,174,860Expenses 2015: $5,682,854Net Income 2015: $492,0062015Revenue 2016: $6,160,617Expenses 2016: $5,363,134Net Income 2016: $797,4832016Revenue 2017: $6,312,160Expenses 2017: $6,017,813Net Income 2017: $294,3472017Revenue 2018: $6,834,891Expenses 2018: $6,326,377Net Income 2018: $508,5142018Revenue 2019: $7,099,022Expenses 2019: $6,468,809Net Income 2019: $630,2132019Revenue 2020: $7,080,837Expenses 2020: $6,521,901Net Income 2020: $558,9362020Revenue 2021: $9,261,394Expenses 2021: $7,141,646Net Income 2021: $2,119,7482021Revenue 2022: $9,922,787Expenses 2022: $6,976,536Net Income 2022: $2,946,2512022Revenue 2023: $9,690,372Expenses 2023: $7,671,779Net Income 2023: $2,018,5932023Revenue 2024: $8,508,183Expenses 2024: $8,553,164Net Income 2024: -$44,9812024Revenue 2025: $12,529,992Expenses 2025: $9,447,717Net Income 2025: $3,082,2752025

Highlighted filing

2025

Revenue$12,529,992
Expenses$9,447,717
Net Income$3,082,275
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,338,708
Liabilities
$965,001
Net assets
$42,373,707
Revenue
$12,529,992
Expenses
$9,447,717
Net income
$3,082,275
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$43.3$0.97$42.4$12.5$9.45$3.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.1$0.53$37.6$8.51$8.55$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.6$0.58$35.0$9.69$7.67$2.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.0$0.45$31.6$9.92$6.98$2.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.6$1.06$31.5$9.26$7.14$2.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.1$1.22$25.8$7.08$6.52$0.56
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$0.83$24.8$7.10$6.47$0.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.5$0.94$23.5$6.83$6.33$0.51
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$0.76$22.8$6.31$6.02$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$0.69$21.9$6.16$5.36$0.80
2015Detailed filing. Detailed filing data is available for this year.$22.0$0.92$21.1$6.17$5.68$0.49
2014Detailed filing. Detailed filing data is available for this year.$21.4$0.98$20.4$5.85$5.84$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$1.07$19.8$5.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$0.84$17.3$5.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$1.29$16.7$4.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 24, 2026
Return Version
2024v5.0
Gross Receipts
$21,196,940
Mission and Program Overview

Mission

Our school is dedicated to educational excellence by making learning exciting, challenging, and enjoyable by validating children's interests and the way children learn as a foundation for life-long learning. We are committed to learning by doing; integrating the essential skills and concepts of the basic disciplines; promoting critical and creative thinking; emphasizing the importance of the arts as an expression of self and culture. Our learning environment also integrates school life with the home and world, and encourages partnerships within the community. The hanahauoli child develops as a unique individual, with a deep sense of groundedness, demonstrated by a respect and responsibility to self and others, within a diverse, changing and global society.

To operate an unaffiliated independent elementary school in honolulu, hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,576,617$27,060,911▲ $4,484,294
Land, Buildings, and Equipment, Net$14,751,599$14,728,815▼ $22,784
Cash and Non-Interest-Bearing Accounts$633,253$1,124,542▲ $491,289
Savings and Temporary Cash Investments-$300,101-
Prepaid Expenses and Deferred Charges$146,243$114,299▼ $31,944
Pledges and Grants Receivable$9,790$9,800▲ $10
Accounts Receivable-$240-
Total Assets$38,117,502$43,338,708▲ $5,221,206
Liabilities
Deferred Revenue$447,638$621,861▲ $174,223
Accounts Payable and Accrued Expenses$77,968$343,140▲ $265,172
Total Liabilities$525,606$965,001▲ $439,395
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,884,640$23,634,427▲ $2,749,787
Net Assets With Donor Restrictions$16,707,256$18,739,280▲ $2,032,024
Total Net Assets Fund Balance$37,591,896$42,373,707▲ $4,781,811
Total Liabilities and Net Assets / Fund Balance$38,117,502$43,338,708▲ $5,221,206

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,674,179$10,232,934$16,907,113
Land$7,422,024-$7,422,024
Equipment$475,523$1,958,416$2,433,939
Other Land Buildings$157,089-$157,089

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$18,264,630$241,680▲ $2,653,237$-599,420$20,560,127
2023$15,858,790$217,309▲ $2,729,195$-540,664$18,264,630
2022$14,039,331$145,485▲ $1,791,820$-117,846$15,858,790
2021$18,087,206$199,290▼ $914,073$3,333,092$14,039,331
2020$12,678,792$1,229,125▲ $4,275,397$96,108$18,087,206
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lia WooHead of SchoFT$259,564$50,655$310,219
Lia WooHead of School-$259,564$50,655$310,219
Leah B Abbe BloemTeacherFT$126,643$12,467$139,110
Lauren OkanoTeacherFT$113,868$23,518$137,386
Rebecca EldredgeTeacherFT$112,257$21,699$133,956
Marc MiyamotoTeacherFT$110,344$17,424$127,768
Jewel ToyamaTeacherFT$115,812$11,066$126,878

Board Members and Trustees

NameTitle
Gregory M SatoPresident
Eric SchiffTrustee
Geoffrey LewisTrustee
Ikaika HusseyTrustee
Jana WolffTrustee
Jennifer EngleTrustee
Jodi YamamotoTrustee
Kris KobayashiTrustee
Michelle SlentzTrustee
Nainoa ThompsonTrustee
Patricia HalagaoTrustee
Rick TowillTrustee
Ryan MccauleyTrustee
Sara M DudgeonTrustee
Sharon HimenoTrustee
Stephanie BuckTrustee
Stephen MetterTrustee
Terrence GeorgeTrustee
Vik WatumullTrustee
Heather WilliamsSecretary
Russell GiffordTreasurer
Brian DoyleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,322,175
Program Service Revenue
$7,417,360
Investment Income
$1,729,477
Other Revenue
$60,980
All Other Contributions
$2,978,299
Change in Net Assets
$3,082,275

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 Amount
Securities Publicly Traded286$34,260
Total Noncash Contributions286$34,260

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,419,628
Revenue Not Reported on Financial Statements
$110,364
Revenue Not Reported on Form 990
$1,206,222
Other Revenue Adjustments
$-5,131
Total Revenue per Audited Statements
$13,625,850
Total Revenue per Form 990
$12,529,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,957,492
Other Expenses$2,996,911
Grants and Similar Amounts Paid$493,314
Total Fundraising Expense$373,762
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,776,840$479,227$155,886$4,411,953
Other Employee Benefits$537,348$153,083$27,365$717,796
Depreciation Depletion$578,958$43,109-$622,067
Fees for Services Other$460,664$100,145-$560,809
Grants to Domestic Individuals$493,314--$493,314
Payroll Taxes$288,526$35,682$13,163$337,371
Current Officers, Directors, Trustees, and Key Employees$249,284$31,161$31,161$311,606
Occupancy$200,751$14,232-$214,983
Insurance$174,062$12,340-$186,402
Pension Plan Contributions$113,211$61,754$3,801$178,766
Office Expenses$63,578$26,903$58,903$149,384
Conferences and Meetings$124,937$17,098$6,351$148,386
Fees for Service Investment Mgmnt Fees-$115,495-$115,495
Information Technology$63,301$7,108$23,895$94,304
Fees for Services Legal-$86,940-$86,940
Other Expenses$46,117$4,850$6,813$57,780
Fees for Services Accounting-$31,414-$31,414
Advertising$3,617$9,296-$12,913
All Other Expenses--$543$543
Total Functional Expenses$7,820,095$1,253,860$373,762$9,447,717

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,447,717
Total Expenses per Audited Statements$8,844,039
Expenses per Audited Statements$8,838,908
Expenses Not Reported on Financial Statements$608,809
Other Expense Adjustments$493,314
Expenses Not Reported on Form 990$5,131
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$209,135
Fundraising Direct Expenses$152,741
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Malama I Na Kei$496,401$152,525$15,635$136,890
Hui Fair$56,610$56,610$24,267$32,343
Total Events$553,011$209,135$152,741$56,394
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 form 990 is provided to the entire board for final review and approval prior to the filing with the irs.”

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

“The conflict of interest policy is provided to each board member at the start of their term of office and both officers and board members must confirm their understanding of the conflict of interest policy. Potential conflicts are presented to the board for review and resolution.”

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

“Compensation is determined by the personnel committee of the board of trustees through a review of comparable compensation packages and compensation guidelines obtained from resources such as compensation surveys and forms 990 of other organizations. Performace reviews are conducted periodically to determine the appropriateness of the compensation levels.”

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

“Compensation is determined by the personnel committee of the board of trustees through a review of comparable compensation packages and guidelines obtained from resources, such as compensation surveys and forms 990 of other organizations. Performance reviews are conducted periodically to determine the appropriateness of the compensation levels.”

Form 990, Page 6, Part VI, Line 19

“The organization's form 990, governing documents, conflict of interest policy and financial statements are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Hanahauoli School
EIN
99-0074143
Phone
8089496461
Address
1922 MAKIKI STREET, HONOLULU, HI 96822

Signing Officer

Name
Patricia Halagao
Title
President
Phone
8089496461
Signed
2026-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Halagao
Formed
1918
Legal Domicile
Hi
Voting Board Members
22
Independent Board Members
22
Employees
112
Volunteers
350

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Our school is dedicated to educational excellence by making learning exciting, challenging, and enjoyable by validating children's interests and the way children learn as a foundation for life-long learning. We are committed to learning by doing; integrating the essential skills and concepts of the basic disciplines; promoting critical and creative thinking; emphasizing the importance of the arts as an expression of self and culture. Our learning environment also integrates school life with the home and world, and encourages partnerships within the community. The hanahauoli child develops as a unique individual, with a deep sense of groundedness, demonstrated by a respect and responsibility to self and others, within a diverse, changing and global society.”

Form 990, Part XI, Line 9

“Financial aid -493,314 cost of goods sold 5,131 cost of goods sold -5,131 financial aid 493,314”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“These special endowed funds are restricted to benefit specific areas of the program or designated areas of interest that the donors wish to support, including educational & curriculum support for students, teacher & faculty professional development, music & arts programs, and scholarship (financial aid/tuition assistance).”

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

“FINANCIAL AID -493,314”

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

“Cost of goods sold -5,131”

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

“COST OF GOODS SOLD 5,131”

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

“FINANCIAL AID 493,314”

Raw XML AppendixShowing 400 of 711 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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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt077968
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0343140
IRS990/AccountsReceivableGrp/EOYAmt0240
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE AN UNAFFILIATED INDEPENDENT ELEMENTARY SCHOOL IN HONOLULU, HAWAII.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt09296
IRS990/AdvertisingGrp/ProgramServicesAmt03617
IRS990/AdvertisingGrp/TotalAmt012913
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IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096822
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IRS990/Desc0OPERATED AN UNAFFILIATED INDEPENDENT ELEMENTARY SCHOOL IN HONOLULU, HAWAII. APPROXIMATELY 231 CHILDREN SERVED.
IRS990/DescribedInSection501c3Ind0true
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IRS990/EmployeeCnt0112
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