Civic Intelligence

Hui O Laka

990 • Fiscal year 2022 • EIN 99-0085977

Jun 01, 2021 to May 31, 2022 • Filed on Mar 01, 2022

Organization ProfileWWW.KOKEE.ORG

View Organization Page

PO Box 100Kekaha Kauai, HI 96752

(808) 335-9975

Siviq Scores

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

Liabilities / Assets

75th percentile

0.18x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.21x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

81st percentile

32%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

67th percentile

$50,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

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

Asset Growth

81st percentile

32%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

91st percentile

127%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$802,158

Up $196,588 (+32%) from 2021

Net Assets

Up

$654,749

Up $228,199 (+53%) from 2021

Liabilities

Down

$147,409

Down $31,611 (-18%) from 2021

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin81st percentile

Revenue

Up

$703,649

Up $393,222 (+127%) from 2021

Expenses

Up

$477,185

Up $126,887 (+36%) from 2021

Net Income

Up

$226,464

Up $266,335 (+668%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$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

2022

Assets$802,158
Liabilities$147,409
Net Assets$654,749
Open 2022 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$703,649
Expenses$477,185
Net Income$226,464
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 1, 2022
Return Version
2021v4.0
Gross Receipts
$703,649
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$426,550$654,749▲ $228,199
Cash and Non-Interest-Bearing Accounts$171,815$350,833▲ $179,018
Land, Buildings, and Equipment, Net$344,947$331,788▼ $13,159
Investments in Publicly Traded Securities$64,506$79,617▲ $15,111
Inventories for Sale or Use$18,630$34,274▲ $15,644
Total Assets$605,570$802,158▲ $196,588
Other Assets Total$5,672$5,646▼ $26
Liabilities
Unsecured Notes Loans Payable$150,000$146,909▼ $3,091
Deferred Revenue$28,520--
Accounts Payable and Accrued Expenses$500$500→ $0
Total Liabilities$179,020$147,409▼ $31,611
Net Assets / Fund Balance
Total Net Assets Fund Balance$426,550$654,749▲ $228,199
Total Liabilities and Net Assets / Fund Balance$605,570$802,158▲ $196,588

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$302,656$132,864$435,520
Other Land Buildings$24,930$73,121$98,051
Equipment$4,202$25,998$30,200

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2018$42,198$6,500▲ $1,686-$50,384
2017$32,856$6,000▲ $3,342-$42,198
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Laura Christine FayeExecutive DiFT$50,000$50,000

Board Members and Trustees

NameTitle
Billi SmithPresident
Elizabeth PiccardTrustee
Lorraine WichmanTrustee
Myranda Wai KuapahiTrustee
Kay KoikeSecretary
Frank O HayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$321,207
Program Service Revenue
$369,223
Investment Income
$4,376
Other Revenue
$8,843
All Other Contributions
$277,687
Change in Net Assets
$226,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,242
Salaries, Compensation, and Employee Benefits$181,943
Total Fundraising Expense$10,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,042$47,252$7,957$144,251
All Other Expenses$27,362$166$67$27,595
Other Employee Benefits$15,154$8,041$1,354$24,549
Insurance$15,134$3,485-$18,619
Occupancy$16,035--$16,035
Depreciation Depletion$13,159--$13,159
Fees for Services Accounting-$13,085-$13,085
Payroll Taxes$6,855$4,081$649$11,585
Fees for Services Other$7,700--$7,700
Other Expenses$7,451--$7,451
Interest-$4,437-$4,437
Advertising$3,194--$3,194
Travel$2,530--$2,530
Office Expenses$1,911-$315$2,226
Pension Plan Contributions$962$510$86$1,558
Information Technology$429--$429
Total Functional Expenses$385,700$81,057$10,428$477,185
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,843
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
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
2022-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billi Smith
Formed
1978
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
50

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

“UNREALIZED GAINS 1,735”

Raw XML AppendixShowing 400 of 476 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/ProgramServiceRevenueGrp/Desc0NATURAL HISTORY MUSEUM
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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 WITH NO GOVERNMENT FUNDING FOR ITS OPERATIONS. THE MUSEUM TYPICALLY GREETS 65,000 VISITORS ANNUALLY. THE STATE PARKS & THE MUSEUM WERE REOPENED AFTER THE PANDEMIC. THE MUSEUM IS AN INTERPRETIVE CENTER & FEATURES EXHIBITS ON THE NATURAL & CULTURAL HISTORY OF KAUAI, PARTICULARLY ITS FOREST FLORA, FAUNA AND THREATS TO THE NATIVE FOREST. THE 2,000 SQ FOOT EXHIBITION AREA IS CONTINUALLY REFRESHED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WITH THE HELP OF SEVERAL GRANTS IN AID FROM THE HAWAII STATE LEGISLATURE, AND A CONSIDERABLE EFFORT OF DEDICATED VOLUNTEERS, HUI O LAKA HAS CONTINUED THE LONG-TERM RENOVATION OF THE HISTORIC CIVILIAN CONSERVATION CORPS (CCC) CAMP AT KOKEE. THE CAMP WAS PLACED ON BOTH THE HAWAII AND NATIONAL REGISTERS OF HISTORIC PLACES IN 1996. THE COMPLETED BUILDINGS SERVE AS HUI O LAKA'S ADMINISTRATIVE AND PROGRAM HEADQUARTERS AND PROVIDE OVERNIGHT ACCOMODATIONS FOR VOLUNTEERS AND RESEARCH SCIENTISTS. THE NEAR NINETY YEAR OLD BUILDINGS REQUIRE CONTINUING MAINTENANCE AND AN APPROPRIATE AMOUNT OF THE ORGANIZATION'S RESOURCES ARE DEDICATED TO ITS UPKEEP.
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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/ExplanationTxt6UNREALIZED GAINS 1,735
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$802,158
Liabilities
$147,409
Net assets
$654,749
Revenue
$703,649
Expenses
$477,185
Net income
$226,464
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