Civic Intelligence

Hui O Laka

EIN 99-0085977 • 501(c)3 • Kekaha Kauai, HI

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Profile

To preserve hawaiian history & nature, specifically to nurture the connection between people and kokee through interpretation and stewardship that engages all in a spirit of appreciation and service.

PO Box 100Kekaha Kauai, HI 96752

www.kokee.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.18x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$58,557

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$1,024,599

Up $66,556 (+6.9%) from 2023

Liabilities

Up

$145,470

Up $1,587 (+1.1%) from 2023

Net Assets

Up

$879,129

Up $64,969 (+8.0%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin74th percentile

Revenue

Down

$710,778

Down $109,998 (-13%) from 2023

Expenses

Down

$634,835

Down $8,692 (-1.4%) from 2023

Net Income

Down

$75,943

Down $101,306 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $503,824Liabilities 2011: $15,494Net Assets 2011: $488,3302011Assets 2012: $480,353Liabilities 2012: $16,502Net Assets 2012: $463,8512012Assets 2013: $470,075Liabilities 2013: $46,839Net Assets 2013: $423,2362013Assets 2014: $496,806Liabilities 2014: $51,078Net Assets 2014: $445,7282014Assets 2015: $526,746Liabilities 2015: $34,503Net Assets 2015: $492,2432015Assets 2016: $495,633Liabilities 2016: $4,341Net Assets 2016: $491,2922016Assets 2017: $521,810Liabilities 2017: $24,482Net Assets 2017: $497,3282017Assets 2018: $504,562Liabilities 2018: $16,280Net Assets 2018: $488,2822018Assets 2019: $524,164Liabilities 2019: $20,819Net Assets 2019: $503,3452019Assets 2020: $511,880Liabilities 2020: $56,564Net Assets 2020: $455,3162020Assets 2021: $605,570Liabilities 2021: $179,020Net Assets 2021: $426,5502021Assets 2022: $802,158Liabilities 2022: $147,409Net Assets 2022: $654,7492022Assets 2023: $958,043Liabilities 2023: $143,883Net Assets 2023: $814,1602023Assets 2024: $1,024,599Liabilities 2024: $145,470Net Assets 2024: $879,1292024

Highlighted filing

2024

Assets$1,024,599
Liabilities$145,470
Net Assets$879,129
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $748,595Expenses 2011: $545,980Net Income 2011: $202,6152011Revenue 2012: $598,770Expenses 2012: $608,686Net Income 2012: -$9,9162012Revenue 2013: $509,285Expenses 2013: $549,897Net Income 2013: -$40,6122013Revenue 2014: $596,860Expenses 2014: $574,368Net Income 2014: $22,4922014Revenue 2015: $591,474Expenses 2015: $544,959Net Income 2015: $46,5152015Revenue 2016: $571,703Expenses 2016: $572,597Net Income 2016: -$8942016Revenue 2017: $597,938Expenses 2017: $593,935Net Income 2017: $4,0032017Revenue 2018: $586,078Expenses 2018: $596,921Net Income 2018: -$10,8432018Revenue 2019: $640,032Expenses 2019: $610,557Net Income 2019: $29,4752019Revenue 2020: $514,851Expenses 2020: $557,086Net Income 2020: -$42,2352020Revenue 2021: $310,427Expenses 2021: $350,298Net Income 2021: -$39,8712021Revenue 2022: $703,649Expenses 2022: $477,185Net Income 2022: $226,4642022Revenue 2023: $820,776Expenses 2023: $643,527Net Income 2023: $177,2492023Revenue 2024: $710,778Expenses 2024: $634,835Net Income 2024: $75,9432024

Highlighted filing

2024

Revenue$710,778
Expenses$634,835
Net Income$75,943
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,024,599
Liabilities
$145,470
Net assets
$879,129
Revenue
$710,778
Expenses
$634,835
Net income
$75,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.15$0.88$0.71$0.63$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.96$0.14$0.81$0.82$0.64$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.15$0.65$0.70$0.48$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.18$0.43$0.31$0.35$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.06$0.46$0.51$0.56$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.64$0.61$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.49$0.59$0.60$0.01
2017Summary only. Only limited summary data is available for this year.$0.52$0.02$0.50$0.60$0.59$0.00
2016Summary only. Only limited summary data is available for this year.$0.50$0.00$0.49$0.57$0.57$0.00
2015Summary only. Only limited summary data is available for this year.$0.53$0.03$0.49$0.59$0.54$0.05
2014Summary only. Only limited summary data is available for this year.$0.50$0.05$0.45$0.60$0.57$0.02
2013Summary only. Only limited summary data is available for this year.$0.47$0.05$0.42$0.51$0.55$0.04
2012Summary only. Only limited summary data is available for this year.$0.48$0.02$0.46$0.60$0.61$0.01
2011Summary only. Only limited summary data is available for this year.$0.50$0.02$0.49$0.75$0.55$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 4, 2025
Return Version
2023v6.0
Gross Receipts
$710,778
Mission and Program Overview

Mission

To preserve hawaiian history & nature, specifically to nurture the connection between people and kokee through interpretation and stewardship that engages all in a spirit of appreciation and service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$814,160$879,129▲ $64,969
Land, Buildings, and Equipment, Net$438,473$643,553▲ $205,080
Investments in Publicly Traded Securities$173,409$166,250▼ $7,159
Cash and Non-Interest-Bearing Accounts$293,458$159,901▼ $133,557
Inventories for Sale or Use$46,552$52,413▲ $5,861
Total Assets$958,043$1,024,599▲ $66,556
Other Assets Total$6,151$2,482▼ $3,669
Liabilities
Unsecured Notes Loans Payable$143,211$142,985▼ $226
Accounts Payable and Accrued Expenses$672$2,485▲ $1,813
Total Liabilities$143,883$145,470▲ $1,587
Net Assets / Fund Balance
Total Net Assets Fund Balance$814,160$879,129▲ $64,969
Total Liabilities and Net Assets / Fund Balance$958,043$1,024,599▲ $66,556

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$582,884$160,069$742,953
Other Land Buildings$22,825$75,226$98,051
Equipment$37,844$32,783$70,627

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$173,409-▼ $7,159-$166,250
2022$79,617$108,845▼ $13,219-$173,409
2021$64,506$9,000▲ $6,112-$79,617
2020$57,270$3,000▲ $4,236-$64,506
2019$50,384$6,000▲ $886-$57,270
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura Christine FayeExecutive DiFT$60,695$8,534$69,229

Board Members and Trustees

NameTitle
Billi Smith-toppPresident
Janet Kaeo BradfordTrustee
Katie BeerTrustee
Laura NishekTrustee
Lisa FlemingTrustee
Neil NavratilTrustee
Frank O HayTreasurer
David SosnerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$148,378
Program Service Revenue
$539,974
Investment Income
$9,661
Other Revenue
$12,765
All Other Contributions
$128,680
Change in Net Assets
$75,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$396,724
Salaries, Compensation, and Employee Benefits$238,111
Total Fundraising Expense$3,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,259$45,521$2,412$182,192
Other Employee Benefits$27,760$9,412$499$37,671
Insurance$26,245$946-$27,191
All Other Expenses$18,786$5,420-$24,206
Depreciation Depletion$21,772--$21,772
Occupancy$18,351--$18,351
Payroll Taxes$11,443$4,192$273$15,908
Fees for Services Accounting-$15,450-$15,450
Other Expenses$8,222--$8,222
Interest-$7,467-$7,467
Travel$3,142$250-$3,392
Office Expenses$1,189$1,630-$2,819
Advertising$2,560-$135$2,695
Pension Plan Contributions$1,724$585$31$2,340
Fees for Service Investment Mgmnt Fees-$1,967-$1,967
Information Technology$1,366--$1,366
Fees for Services Other$150--$150
Conferences and Meetings--$139$139
Total Functional Expenses$538,506$92,840$3,489$634,835
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,765
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
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
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 6

“The organization offers a variety of membership levels from 10 to 1,000 per annum in order to support its operations.”

Form 990, Page 6, Part VI, Line 7A

“Hui o laka members elect board members at the annual meeting. The board of directors elects the officers of the board.”

Form 990, Page 6, Part VI, Line 11B

“The organization's cpa meets with the president, the treasurer and the executive director to review the form 990 in detail prior to signing/filing and to discuss current regulatory & administrative matters pertaining to the organization & the nonprofit sector. The form 990 is then presented to the full board.”

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

“The president & the secretary enforce the policy at each meeting. All conflicts, if any, are disclosed and documented. Board members that have potential conflicts do not participate in any voting relative to the matter. All board members and key employees sign disclosure statements annually.”

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

“The compensation of the executive director is set by the board of directors and is based on performance.”

Form 990, Page 6, Part VI, Line 19

“The form 990 is posted on guidestar as well as the irs website and is available upon request.”

Filing and Contact Details

Filer

Filer Name
Hui O Laka
EIN
99-0085977
Phone
8083359975
Address
PO BOX 100, KEKAHA KAUAI, HI 96752

Signing Officer

Name
Frank O Hay
Title
Treasurer
Phone
8083359975
Signed
2025-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billi Smith-topp
Formed
1978
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
70

Preparer

Firm
Laura Wiley CPA
Address
PO BOX 1202, LIHUE, HI 96766
Preparer
Laura Wiley
Phone
8086392137
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING 2”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment can provide income to be used for operational support in times of need. Hol's intention is to fund it's day to day operations and programs through program revenue and grants and to use endowment funds only in dire emergencies.”

Raw XML AppendixShowing 400 of 489 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/Desc0HUI O LAKA (HOL)CONTINUES THE LONG-TERM RENOVATION OF THE 90 YEAR OLD HISTORIC CIVILIAN CONSERVATION CORPS CAMP (CCC CAMP) AT KOKEE WHICH IS ON BOTH THE NATIONAL & STATE REGISTERS OF HISTORIC PLACES. IT'S THE ONLY EXTANT CCC CAMP IN THE STATE & ONE OF THE FEW IN THE NATION. THE COMPLETED BUILDINGS SERVE AS HUI O LAKA'S ADMINISTRATIVE & PROGRAM HEADQUARTERS AND PROVIDE OVERNIGHT ACCOMODATIONS FOR VOLUNTEERS, RESEARCHERS, SCHOOLS & RETREATS. HOL IS INCREASING PARTNERSHIPS WITH CONSERVATION & EDUCATIONAL GROUPS TO PROVIDE RETREATS AND FOREST PRESERVATION ACTIVITIES IN KOKEE. HOL FOCUSED ON REROOFING THE BARRACKS ROOFS, PUTTING ALL POWER UNDERGROUND AND THE REPLUMBING OF THE HANNER HOUSE.
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IRS990/MissionDesc0TO PRESERVE HAWAIIAN HISTORY & NATURE, SPECIFICALLY TO NURTURE THE CONNECTION BETWEEN PEOPLE AND KOKEE THROUGH INTERPRETATION AND STEWARDSHIP THAT ENGAGES ALL IN A SPIRIT OF APPRECIATION AND SERVICE.
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IRS990/PrincipalOfficerNm0BILLI SMITH-TOPP
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IRS990/ProgSrvcAccomActy2Grp/Desc0HOL OPERATES THE KOKEE NATURAL HISTORY MUSEUM AS THE PRIMARY VISITOR INFORMATION CENTER FOR WAIMEA CANYON & KOKEE STATE PARKS AS THERE IS NO GOVERNMENT FUNDING FOR ITS OPERATIONS NOR A PARK RANGER. THE MUSEUM IS OPEN DAILY AND FREE TO THE PUBLIC. THE MUSEUM TYPICALLY GREETS 70,000 VISITORS ANNUALLY. THE 2,000 SQUARE FOOT EXHIBIT AREA IS CONTINUALLY REFRESHED AND CONTAINS INFORMATION ON THE NATIVE FLORA, FAUNA AND GEOLOGY. NEWER EXHIBITS INCLUDE THE HISTORY OF THE KOKEE AREA FROM HAWAIIAN CULTURE TO ACTIVITIES IN THE PARK TODAY. A 24-SQUARE FOOT HIKING TRAIL MAP WITH DESCRIPTIONS OF EACH TRAIL IS POSTED OUTSIDE AND ACCESSIBLE 24 HOURS A DAY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT CAN PROVIDE INCOME TO BE USED FOR OPERATIONAL SUPPORT IN TIMES OF NEED. HOL'S INTENTION IS TO FUND IT'S DAY TO DAY OPERATIONS AND PROGRAMS THROUGH PROGRAM REVENUE AND GRANTS AND TO USE ENDOWMENT FUNDS ONLY IN DIRE EMERGENCIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OFFERS A VARIETY OF MEMBERSHIP LEVELS FROM 10 TO 1,000 PER ANNUM IN ORDER TO SUPPORT ITS OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HUI O LAKA MEMBERS ELECT BOARD MEMBERS AT THE ANNUAL MEETING. THE BOARD OF DIRECTORS ELECTS THE OFFICERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S CPA MEETS WITH THE PRESIDENT, THE TREASURER AND THE EXECUTIVE DIRECTOR TO REVIEW THE FORM 990 IN DETAIL PRIOR TO SIGNING/FILING AND TO DISCUSS CURRENT REGULATORY & ADMINISTRATIVE MATTERS PERTAINING TO THE ORGANIZATION & THE NONPROFIT SECTOR. THE FORM 990 IS THEN PRESENTED TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT & THE SECRETARY ENFORCE THE POLICY AT EACH MEETING. ALL CONFLICTS, IF ANY, ARE DISCLOSED AND DOCUMENTED. BOARD MEMBERS THAT HAVE POTENTIAL CONFLICTS DO NOT PARTICIPATE IN ANY VOTING RELATIVE TO THE MATTER. ALL BOARD MEMBERS AND KEY EMPLOYEES SIGN DISCLOSURE STATEMENTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS AND IS BASED ON PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS POSTED ON GUIDESTAR AS WELL AS THE IRS WEBSITE AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B

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