Civic Intelligence

Alternative Structures International

990 • Fiscal year 2022 • EIN 99-0196090

Jul 01, 2021 to Jun 30, 2022 • Filed on May 02, 2024

86-660 Lualualei Homestead RoadWaianae, HI 96792

(808) 696-2655

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$12,795,009

Down $909,633 (-6.6%) from 2021

Net Assets

Down

$11,931,736

Down $851,400 (-6.7%) from 2021

Liabilities

Down

$863,273

Down $58,233 (-6.3%) from 2021

Revenue And Expenses

Revenue

Down

$7,985,143

Down $1,981,983 (-20%) from 2021

Expenses

Up

$9,007,351

Up $1,487,580 (+20%) from 2021

Net Income

Down

-$1,022,208

Down $3,469,563 (-142%) from 2021

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $13,185,616Liabilities 2010: $976,248Net Assets 2010: $12,209,3682010Assets 2011: $11,981,196Liabilities 2011: $688,996Net Assets 2011: $11,292,2002011Assets 2012: $12,717,174Liabilities 2012: $716,162Net Assets 2012: $12,001,0122012Assets 2013: $13,218,283Liabilities 2013: $504,865Net Assets 2013: $12,713,4182013Assets 2014: $13,039,201Liabilities 2014: $702,332Net Assets 2014: $12,336,8692014Assets 2015: $12,717,395Liabilities 2015: $724,233Net Assets 2015: $11,993,1622015Assets 2016: $12,383,986Liabilities 2016: $689,912Net Assets 2016: $11,694,0742016Assets 2017: $12,861,236Liabilities 2017: $755,545Net Assets 2017: $12,105,6912017Assets 2018: $12,232,961Liabilities 2018: $848,367Net Assets 2018: $11,384,5942018Assets 2019: $11,449,194Liabilities 2019: $748,746Net Assets 2019: $10,700,4482019Assets 2020: $11,155,442Liabilities 2020: $803,881Net Assets 2020: $10,351,5612020Assets 2021: $13,704,642Liabilities 2021: $921,506Net Assets 2021: $12,783,1362021Assets 2022: $13,436,536Liabilities 2022: $403,466Net Assets 2022: $13,033,0702022Assets 2022: $12,795,009Liabilities 2022: $863,273Net Assets 2022: $11,931,7362022Assets 2023: $12,773,369Liabilities 2023: $1,358,163Net Assets 2023: $11,415,2062023Assets 2024: $12,769,085Liabilities 2024: $1,354,705Net Assets 2024: $11,414,3802024

Highlighted filing

2022

Assets$12,795,009
Liabilities$863,273
Net Assets$11,931,736

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,011,6232010Expenses 2011: $3,625,3062011Expenses 2012: $3,286,4422012Expenses 2013: $3,559,0122013Revenue 2014: $3,619,422Expenses 2014: $3,996,656Net Income 2014: -$377,2342014Revenue 2015: $3,762,729Expenses 2015: $4,105,085Net Income 2015: -$342,3562015Revenue 2016: $4,268,603Expenses 2016: $4,567,265Net Income 2016: -$298,6622016Revenue 2017: $5,516,178Expenses 2017: $5,178,383Net Income 2017: $337,7952017Revenue 2018: $5,171,530Expenses 2018: $5,724,047Net Income 2018: -$552,5172018Revenue 2019: $4,971,126Expenses 2019: $5,655,272Net Income 2019: -$684,1462019Revenue 2020: $5,399,031Expenses 2020: $5,912,259Net Income 2020: -$513,2282020Revenue 2021: $9,967,126Expenses 2021: $7,519,771Net Income 2021: $2,447,3552021Revenue 2022: $9,357,794Expenses 2022: $8,907,704Net Income 2022: $450,0902022Revenue 2022: $7,985,143Expenses 2022: $9,007,351Net Income 2022: -$1,022,2082022Revenue 2023: $7,812,741Expenses 2023: $8,288,391Net Income 2023: -$475,6502023Revenue 2024: $7,885,445Expenses 2024: $7,902,208Net Income 2024: -$16,7632024

Highlighted filing

2022

Revenue$7,985,143
Expenses$9,007,351
Net Income-$1,022,208
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 2, 2024
Return Version
2021v4.0
Gross Receipts
$7,985,143
Mission and Program Overview

Mission

Founded in 1974 as an intentional community, kahumana's mission is to co- create a healthy, inclusive, and productive community with homeless families, people with disabilities, and youth. It achieves this mission by integrating mutually supportive social services, housing, and vocational training. Our social programs include: (1) transitional housing program in one hundred and twenty eight units that serve over 1,000 homeless individuals per year, including 556 children and 456 adults; (2) residential and day programs for adults with developmental disabilities and autism; (3) infant/child/youth/teen programs through our daycare, preschool, kindergarten, after-school tutoring, and intersession camps; (4) farm, culinary, and hospitality vocational training on our organic farm, caf, commercial kitchen, and retreat center; (5) educational programs in farming, social work, and holistic health thorough our tours, farm stays, camps and retreats.

Building healthy communities by cultivating healthy people. A nonprofit co-creating a healthy, inclusive and productive farm-based community with homeless families, people with disabilities and youth since 1974.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,204,219$9,905,983▼ $298,236
Investments in Publicly Traded Securities$2,504,437$1,456,633▼ $1,047,804
Accounts Receivable$583,841$605,251▲ $21,410
Cash and Non-Interest-Bearing Accounts$86,512$458,844▲ $372,332
Pledges and Grants Receivable$188,006$318,957▲ $130,951
Prepaid Expenses and Deferred Charges$137,627$49,341▼ $88,286
Total Assets$13,704,642$12,795,009▼ $909,633
Liabilities
Accounts Payable and Accrued Expenses$514,167$531,116▲ $16,949
Unsecured Notes Loans Payable$528,223--
Mortgage Notes Payable Secured by Investment Property-$332,157-
Deferred Revenue$-11,921--
Other Liabilities$-108,963--
Total Liabilities$921,506$863,273▼ $58,233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,783,136$9,664,842▼ $3,118,294
Net Assets With Donor Restrictions-$2,266,894-
Total Net Assets Fund Balance$12,783,136$11,931,736▼ $851,400
Total Liabilities and Net Assets / Fund Balance$13,704,642$12,795,009▼ $909,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,189,479$4,690,024-
Other Land Buildings$850,952--
Land$1,139,323--
Equipment$183,570$372,508-
Leasehold Improvements$542,659$1,417,630-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert ZuckermanExecutive DiFT$51,096$3,028$54,124
Philip HarmonPresident asFT$36,376$4,435$40,811

Board Members and Trustees

NameTitle
Matthew LynchPresident Un
Andrew KaleikiniDirector Unt
Jesus PuertoDirector Unt
THOMAS ANUHEALI'IDirector Unt
Avary MaunakeaE.d. as of 4
Ann WalentaSecretary as
Frances Kama-silvaSecretary Un
Summer PakeleTreasurer as
Ryan ThorntonVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,978,548
Program Service Revenue
$4,840,293
Investment Income
$780,864
Other Revenue
$-614,562
All Other Contributions
$534,961
Change in Net Assets
$-1,022,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,381,805
Salaries, Compensation, and Employee Benefits$3,625,546
Total Fundraising Expense$93,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,595,250$179,968$56,637$2,831,855
Office Expenses$969,880$45,100$9,475$1,024,455
Other Employee Benefits$412,893$9,495$8,621$431,009
Depreciation Depletion$400,086$21,510$8,604$430,200
Fees for Services Other$207,832$82,878-$290,710
Payroll Taxes$257,118$12,588$5,504$275,210
Occupancy$158,781$1,800-$160,581
Travel$126,537$6,939$2,725$136,201
Other Expenses$76,676$38,990-$115,666
All Other Expenses$83,474$17,756-$101,230
Current Officers, Directors, Trustees, and Key Employees$80,164$5,559$1,749$87,472
Insurance$76,236--$76,236
Fees for Services Accounting$32,805$13,082-$45,887
Interest$39,881$4,196-$44,077
Total Functional Expenses$8,431,023$483,013$93,315$9,007,351
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
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
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 submitted to the executive committee of the board for their review. The committee reviews the form 990 and ensures the information is accurate. The top management official provides an additional review.

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

Compliance with the conflict of interest policy is monitored and enforced at board meetings.

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

All budgets and salary/wage packages are reviewed by the finance committee chaired by the board treasurer. Additionally, all of the budgeted positions are submitted to the respective state, federal, or city contracting agencies for review and approval.

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

All budgets and salary/wage packages are reviewed by the finance committee, chaired by the board treasurer. Additionally, all of the budgeted positions are submitted to the respective state, federal, or city contracting agencies for review and approval.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available to the public per request at the organization's main office.

Filing and Contact Details

Filer

Filer Name
Alternative Structures
EIN
99-0196090
Phone
8086962655
Address
86-660 LUALUALEI HOMESTEAD ROAD, WAIANAE, HI 96792
Doing Business As
Kahumana

Signing Officer

Name
Avary Maunakea
Title
E.d. as of 4/23
Phone
8086962655
Signed
2024-05-02

Organization Details

Principal Officer
Avary Maunakea
Formed
1974
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
147
Volunteers
146

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Return amended to conform to the audited financial statements.

FORM 990 - ORGANIZATION'S MISSION

Founded in 1974 as an intentional community, alternative structures international (asi) kahumana's mission is to co-create and model a healthy, inclusive, and productive community with homeless families, people with disabilities, and youth. It achieves this mission by integrating mutually supportive social services, housing, and vocational training. Our social programs include: (1) transitional housing programs in 48 units (serving 350-500 individuals annually), an emergency shelter program, affordable housing programs and outreach services; (2) adult day care programs and services for adults with developmental disabilities and autism; (3) farm, culinary, and hospitality with vocational training on our organic farm, food service, commercial kitchen, and retreat center; (4) educational programs in farming and food sustainability, social work, and holistic health through tours, farm stays, and retreats.

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

Homeless housing and services - asi's transitional housing shelter ohana ola o kahumana sheltered over 75 homeless adults and 150 children in one, two, and three bedroom units. Asi also manages an emergency shelter for individuals and families. Asi's rapid rehousing programs assists at-risk homeless families to keep their homes or get into long-term permanent housing. Asi also manages affordable housing programs for individuals and families at three different locations. Disability services - asi kahumana learning centers provide center-based day programs for adults with developmental disabilities and autism. The waianae and kailua centers serve special needs adults. One to one community and home-based personal assistance services are provided throughout oahu. Job training and placement - kahumana community center and kahumana works provide training and job placement for low income individuals , with a focus on those experiencing homelessness and disabilities. Training is offered in organic farming, food services, custodial and maintenance services, and hospitality services with the goal to train and place individuals into permanent employment.

Form 990, Part XI, Line 9

Book / tax depreciation difference 67,830 other increases 102,978 other decreases 0 total 170,808

Financial Statement Notes

Schedule D, Page 3, Part X

Management is not aware of uncertain tax positions required to be recognized and disclosed in the financial statements in accordance with generally accepted accounting principles.

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IRS990/MissionDesc0FOUNDED IN 1974 AS AN INTENTIONAL COMMUNITY, ALTERNATIVE STRUCTURES INTERNATIONAL (ASI) KAHUMANA'S MISSION IS TO CO-CREATE AND MODEL A HEALTHY, INCLUSIVE, AND PRODUCTIVE COMMUNITY WITH HOMELESS FAMILIES, PEOPLE WITH DISABILITIES, AND YOUTH. IT ACHIEVES THIS MISSION BY INTEGRATING MUTUALLY SUPPORTIVE SOCIAL SERVICES, HOUSING, AND VOCATIONAL TRAINING. OUR SOCIAL PROGRAMS INCLUDE: (1) TRANSITIONAL HOUSING PROGRAMS IN 48 UNITS (SERVING 350-500 INDIVIDUALS ANNUALLY), AN EMERGENCY SHELTER PROGRAM, AFFORDABLE HOUSING PROGRAMS AND OUTREACH SERVICES; (2) ADULT DAY CARE PROGRAMS AND SERVICES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND AUTISM; (3) FARM, CULINARY, AND HOSPITALITY WITH VOCATIONAL TRAINING ON OUR ORGANIC FARM, FOOD SERVICE, COMMERCIAL KITCHEN, AND RETREAT CENTER; (4) EDUCATIONAL PROGRAMS IN FARMING AND FOOD SUSTAINABILITY, SOCIAL WORK, AND HOLISTIC HEALTH THROUGH TOURS, FARM STAYS, AND RETREATS.
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IRS990/OtherRevenueMiscGrp/Desc1NET INVESTMENT GAINS/LOSSES
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1-900531
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IRS990/PayrollTaxesGrp/FundraisingAmt05504
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012588
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0188006
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IRS990/PrincipalOfficerNm0AVARY MAUNAKEA
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IRS990/ProgramServiceRevenueGrp/Desc0CAFE & PRODUCE SALES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2CATERING
IRS990/ProgramServiceRevenueGrp/Desc3RETREATS
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IRS990/PYInvestmentIncomeAmt044
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IRS990/PYOtherRevenueAmt0133595
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IRS990/PYRevenuesLessExpensesAmt02447355
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IRS990/PYTotalExpensesAmt07519771
IRS990/PYTotalRevenueAmt09967126
IRS990/ReconcilationRevenueExpnssAmt0-1022208
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IRS990/RelatedEntityInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04825822
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 81,666
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05507558
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01817276
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01800347
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04459568
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03547262
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt018684765
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0987383
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS NOT AWARE OF UNCERTAIN TAX POSITIONS REQUIRED TO BE RECOGNIZED AND DISCLOSED IN THE FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.8$1.35$11.4$7.89$7.90$0.02
2023Detailed filing. Detailed filing data is available for this year.$12.8$1.36$11.4$7.81$8.29$0.48
2022Detailed filing. Detailed filing data is available for this year.$13.4$0.40$13.0$9.36$8.91$0.45
2022Detailed filing. Detailed filing data is available for this year.$12.8$0.86$11.9$7.99$9.01$1.02
2021Detailed filing. Detailed filing data is available for this year.$13.7$0.92$12.8$9.97$7.52$2.45
2020Detailed filing. Detailed filing data is available for this year.$11.2$0.80$10.4$5.40$5.91$0.51
2019Detailed filing. Detailed filing data is available for this year.$11.4$0.75$10.7$4.97$5.66$0.68
2018Detailed filing. Detailed filing data is available for this year.$12.2$0.85$11.4$5.17$5.72$0.55
2017Detailed filing. Detailed filing data is available for this year.$12.9$0.76$12.1$5.52$5.18$0.34
2016Detailed filing. Detailed filing data is available for this year.$12.4$0.69$11.7$4.27$4.57$0.30
2015Detailed filing. Detailed filing data is available for this year.$12.7$0.72$12.0$3.76$4.11$0.34
2014Detailed filing. Detailed filing data is available for this year.$13.0$0.70$12.3$3.62$4.00$0.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.50$12.7$3.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$0.72$12.0$3.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$0.69$11.3$3.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.98$12.2$3.01