Civic Intelligence

Kona Historical Society

EIN 99-0167275 • 501(c)3 • Captain Cook, HI

Profile

The kona historical society preserves the history of kona to enrich, inspire, and inform our community and visitors. We do this through collecting, preserving, researching, interpreting, and disseminating the history of kona, with special emphasis on the period from 1830 to the present. The kona historical society connects past, current, and future generations to kona and hawaii's history, and inspires an appreciation of its heritage.

PO Box 398Captain Cook, HI 96704

www.konahistorical.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$50,375

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.0%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

29%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$1,678,933

Up $95,323 (+6.0%) from 2023

Liabilities

Down

$211,360

Down $32,433 (-13%) from 2023

Net Assets

Up

$1,467,573

Up $127,756 (+9.5%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin75th percentile

Revenue

Up

$459,661

Up $103,818 (+29%) from 2023

Expenses

Down

$356,700

Down $12,916 (-3.5%) from 2023

Net Income

Up

$102,961

Up $116,734 (+848%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,828,208Liabilities 2010: $68,088Net Assets 2010: $1,760,1202010Assets 2011: $1,696,355Liabilities 2011: $39,715Net Assets 2011: $1,656,6402011Assets 2012: $1,689,200Liabilities 2012: $17,931Net Assets 2012: $1,671,2692012Assets 2013: $1,848,752Liabilities 2013: $21,755Net Assets 2013: $1,826,9972013Assets 2014: $2,380,161Liabilities 2014: $11,922Net Assets 2014: $2,368,2392014Assets 2015: $2,247,600Liabilities 2015: -$73,725Net Assets 2015: $2,321,3252015Assets 2016: $2,037,374Liabilities 2016: $108,077Net Assets 2016: $1,929,2972016Assets 2018: $1,893,474Liabilities 2018: $71,186Net Assets 2018: $1,822,2882018Assets 2019: $1,730,023Liabilities 2019: $103,849Net Assets 2019: $1,626,1742019Assets 2020: $1,596,953Liabilities 2020: $285,241Net Assets 2020: $1,311,7122020Assets 2021: $1,671,075Liabilities 2021: $315,482Net Assets 2021: $1,355,5932021Assets 2022: $1,541,624Liabilities 2022: $224,552Net Assets 2022: $1,317,0722022Assets 2023: $1,583,610Liabilities 2023: $243,793Net Assets 2023: $1,339,8172023Assets 2024: $1,678,933Liabilities 2024: $211,360Net Assets 2024: $1,467,5732024

Highlighted filing

2024

Assets$1,678,933
Liabilities$211,360
Net Assets$1,467,573
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $374,935Expenses 2010: $420,676Net Income 2010: -$45,7412010Expenses 2011: $362,2182011Revenue 2012: $422,718Expenses 2012: $410,466Net Income 2012: $12,2522012Revenue 2013: $422,494Expenses 2013: $440,191Net Income 2013: -$17,6972013Revenue 2014: $1,013,504Expenses 2014: $472,262Net Income 2014: $541,2422014Revenue 2015: $827,140Expenses 2015: $874,054Net Income 2015: -$46,9142015Revenue 2016: $646,072Expenses 2016: $922,384Net Income 2016: -$276,3122016Revenue 2018: $884,251Expenses 2018: $730,089Net Income 2018: $154,1622018Revenue 2019: $465,170Expenses 2019: $685,150Net Income 2019: -$219,9802019Revenue 2020: $227,653Expenses 2020: $540,014Net Income 2020: -$312,3612020Revenue 2021: $517,927Expenses 2021: $472,531Net Income 2021: $45,3962021Revenue 2022: $463,246Expenses 2022: $488,427Net Income 2022: -$25,1812022Revenue 2023: $355,843Expenses 2023: $369,616Net Income 2023: -$13,7732023Revenue 2024: $459,661Expenses 2024: $356,700Net Income 2024: $102,9612024

Highlighted filing

2024

Revenue$459,661
Expenses$356,700
Net Income$102,961
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,678,933
Liabilities
$211,360
Net assets
$1,467,573
Revenue
$459,661
Expenses
$356,700
Net income
$102,961
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.21$1.47$0.46$0.36$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.24$1.34$0.36$0.37$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.22$1.32$0.46$0.49$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.32$1.36$0.52$0.47$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.29$1.31$0.23$0.54$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.10$1.63$0.47$0.69$0.22
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.07$1.82$0.88$0.73$0.15
2016Summary only. Only limited summary data is available for this year.$2.04$0.11$1.93$0.65$0.92$0.28
2015Summary only. Only limited summary data is available for this year.$2.25$0.07$2.32$0.83$0.87$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$1.01$0.47$0.54
2013Detailed filing. Detailed filing data is available for this year.$1.85$0.02$1.83$0.42$0.44$0.02
2012Summary only. Only limited summary data is available for this year.$1.69$0.02$1.67$0.42$0.41$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.04$1.66$0.36
2010Summary only. Only limited summary data is available for this year.$1.83$0.07$1.76$0.37$0.42$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 8, 2025
Return Version
2024v5.0
Gross Receipts
$459,661
Mission and Program Overview

Mission

Kona historical society's mission is to preserve the history of kona and to enrich the community and inform visitors by the nurturing and understanding of, and to inspire an appreciation for, kona's unique island and sense of place.

The kona historical society preserves the history of kona to enrich, inspire, and inform our community and visitors. We do this through collecting, preserving, researching, interpreting, and disseminating the history of kona, with special emphasis on the period from 1830 to the present. The kona historical society connects past, current, and future generations to kona and hawaii's history, and inspires an appreciation of its heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,259,697$1,272,732▲ $13,035
Investments in Publicly Traded Securities$128,036$124,829▼ $3,207
Cash and Non-Interest-Bearing Accounts$44,542$84,854▲ $40,312
Savings and Temporary Cash Investments$35,999$81,182▲ $45,183
Prepaid Expenses and Deferred Charges$3,476$3,476→ $0
Inventories for Sale or Use$300$300→ $0
Total Assets$1,583,610$1,678,933▲ $95,323
Other Assets Total$111,560$111,560→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$202,416$198,668▼ $3,748
Accounts Payable and Accrued Expenses$41,377$12,692▼ $28,685
Total Liabilities$243,793$211,360▼ $32,433
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$874,486$1,002,242▲ $127,756
Net Assets With Donor Restrictions$465,331$465,331→ $0
Total Net Assets Fund Balance$1,339,817$1,467,573▲ $127,756
Total Liabilities and Net Assets / Fund Balance$1,583,610$1,678,933▲ $95,323

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,072,427-$1,072,427
Buildings$9,862$247,930$257,792
Other Land Buildings$143,504$78,246$221,750
Equipment$46,939$137,360$184,299
Other Assets Org$111,560--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$128,036-▼ $3,694-$124,342
2023$122,928-▲ $5,108-$128,036
2022$139,736-▼ $16,808-$122,928
2021$187,104-▲ $6,043$53,410$139,736
2020$253,793-▼ $2,101$64,588$187,104
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle RomoExecutive DiFT$43,053$7,322$50,375

Board Members and Trustees

NameTitle
Lisa Greenwell HummelPresident
Alena GriffeyDirector
Hannah SpringerDirector
Hudson CowellDirector
Juliana KailihiwaDirector
Laysan UngerDirector
Mike VitousekDirector
Shane Akoni NelsenDirector
Kehelelani Alohikea-smithSecretary
Morgan TaylorSecretary
Dylan NonakaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$332,982
Program Service Revenue
$113,548
Investment Income
$3,596
Other Revenue
$9,535
All Other Contributions
$194,442
Change in Net Assets
$102,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,798
Other Expenses$105,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$152,378$22,630-$175,008
Current Officers, Directors, Trustees, and Key Employees$42,839$6,144-$48,983
Occupancy$26,398$2,933-$29,331
Payroll Taxes$20,483$2,276-$22,759
Fees for Services Other$20,331--$20,331
Interest$6,298$2,099-$8,397
Office Expenses$5,418$1,806-$7,224
Depreciation Depletion$6,128$681-$6,809
Other Employee Benefits$3,643$405-$4,048
All Other Expenses$3,470$141-$3,611
Insurance$2,109$703-$2,812
Other Expenses$2,091$230-$2,091
Fees for Services Accounting$1,047--$1,047
Travel$303--$303
Information Technology$67--$67
Total Functional Expenses$311,258$45,442$0$356,700
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
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 presented to the board of directors to approve prior to filing.”

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

“Board members are required to disclose any conflict of interest and shall not participate or be permitted to hear the board or committee discussion of the related matter except to disclose material facts or respond to questions. Annually each director, officer, and all employees shall complete a disclosure identifying any relationship or circumstance that could contribute to a conflict of interest.”

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

“Compensation of the executive director is approved in advance by the board of directors. The board will review similarly situated organizations and the annual budget when determining compensation, and will document decisions in writing.”

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

“Compensation of other officers and key employees is approved in advance by the board of directors. The board will review similarly situated organizations and the annual budget when determining compensation, and will document decisions in writing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, including the form 990, are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kona Historical Society
EIN
99-0167275
Phone
8083233222
Address
PO BOX 398, CAPTAIN COOK, HI 96704

Signing Officer

Name
Lisa Greenwell Hummel
Title
President
Phone
8083233222
Signed
2025-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Greenwell Hummel
Formed
1976
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
15
Volunteers
20

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 - ORGANIZATION'S MISSION

“The kona historical society preserves the history of kona to enrich, inspire, and inform our community and visitors. We do this through collecting, preserving, researching, interpreting, and disseminating the history of kona, with special emphasis on the period from 1830 to the present. The kona historical society connects past, current, and future generations to kona and hawaii's history, and inspires an appreciation of its heritage.”

Form 990, Page 2, Part III, Line 4D

“Other activities and programs include exhibits, festivals celebrating local culture and holidays, award-winning publications, special events, jeep tours to remote cultural sites, archival projects and reference, films, podcasts, oral histories, and theater productions featuring characters from kona's history, lectures, and archival projects, and tours of historic cemeteries.”

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

“Kona historical society recognizes gifts of land which include a permanent conservation easement in accordance with fasb asc 820, and recognizes the fair market value of the property at the time of contribution.”

Schedule D, Page 2, Part V, Line 4

“Endowment funds are intended to support maintenance and repairs to historical lands and buildings.”

Raw XML AppendixShowing 400 of 513 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/ActivityOrMissionDesc0THE KONA HISTORICAL SOCIETY PRESERVES THE HISTORY OF KONA TO ENRICH, INSPIRE, AND INFORM OUR COMMUNITY AND VISITORS. WE DO THIS THROUGH COLLECTING, PRESERVING, RESEARCHING, INTERPRETING, AND DISSEMINATING THE HISTORY OF KONA, WITH SPECIAL EMPHASIS ON THE PERIOD FROM 1830 TO THE PRESENT. THE KONA HISTORICAL SOCIETY CONNECTS PAST, CURRENT, AND FUTURE GENERATIONS TO KONA AND HAWAII'S HISTORY, AND INSPIRES AN APPRECIATION OF ITS HERITAGE.
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IRS990/BooksInCareOfDetail/USAddress/CityNm0CAPTAIN COOK
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IRS990/MissionDesc0THE KONA HISTORICAL SOCIETY PRESERVES THE HISTORY OF KONA TO ENRICH, INSPIRE, AND INFORM OUR COMMUNITY AND VISITORS. WE DO THIS THROUGH COLLECTING, PRESERVING, RESEARCHING, INTERPRETING, AND DISSEMINATING THE HISTORY OF KONA, WITH SPECIAL EMPHASIS ON THE PERIOD FROM 1830 TO THE PRESENT. THE KONA HISTORICAL SOCIETY CONNECTS PAST, CURRENT, AND FUTURE GENERATIONS TO KONA AND HAWAII'S HISTORY, AND INSPIRES AN APPRECIATION OF ITS HERITAGE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0H.N. GREENWELL STORE MUSEUM. VISITORS ENTER THE STONE BUILDING CONSTRUCTED CA. 1870, WHERE IMPORTED AND EXPORTED GOODS FORM THE LATE 19TH CENTURY ARE DISPLAYED AND EXPLAINED, WITH OPPORTUNITIES FOR VISITORS TO TOUCH AND EXPERIENCE THE OBJECTS. TRAINED AND COSTUMED INTERPRETERS DISCUSS SUBJECTS INCLUDING RANCHING, DAIRYING, LAND USE, ETHNIC GROUPS, AND TRADE WITH THE OUTSIDE WORLD.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PORTUGUESE STONE OVEN. PARTICIPANTS VISITING ON THURSDAYS PARTICIPATE IN ROLLING AND PANNING THE DOUGH AS PART OF THE AUTHENTIC BREAD-BAKING PROGRAM. AN IMPORTANT LEARNING OUTCOME IS A BETTER UNDERSTANDING OF PORTUGUESE TRADITIONS, INCLUDING HOW SWEETBREAD BECOME PART OF HAWAII'S CULTURE. ABOUT 100 LOAVES OF BREAD ARE BAKED AND SOLD EACH WEEK TO A STEADY STREAM OF CUSTOMERS, FURTHERING THEIR APPRECIATION OF KONA'S CULTURE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER ACTIVITIES AND PROGRAMS INCLUDE EXHIBITS, FESTIVALS CELEBRATING LOCAL CULTURE AND HOLIDAYS, AWARD-WINNING PUBLICATIONS, SPECIAL EVENTS, JEEP TOURS TO REMOTE CULTURAL SITES, ARCHIVAL PROJECTS AND REFERENCE, FILMS, PODCASTS, ORAL HISTORIES, AND THEATER PRODUCTIONS FEATURING CHARACTERS FROM KONA'S HISTORY, LECTURES, AND ARCHIVAL PROJECTS, AND TOURS OF HISTORIC CEMETERIES.
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