Civic Intelligence

Hawaii Nature Center Inc

EIN 99-0208246 • 501(c)3 • Honolulu, HI

Profile

By connecting children and families to nature, hnc builds community, creates meaningful change, and shapes a more sustainable future.

2131 Makiki Heights DriveHonolulu, HI 96822

www.hawaiinaturecenter.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

-0.1%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets30th percentile

Assets

Down

$4,952,219

Down $5,283 (-0.1%) from 2023

Liabilities

Up

$38,097

Up $11,398 (+43%) from 2023

Net Assets

Down

$4,914,122

Down $16,681 (-0.3%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin34th percentile

Revenue

Down

$916,098

Down $233,598 (-20%) from 2023

Expenses

Up

$932,779

Up $165,269 (+22%) from 2023

Net Income

Down

-$16,681

Down $398,867 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,539,443Liabilities 2010: $263,671Net Assets 2010: $4,275,7722010Assets 2011: $4,313,265Liabilities 2011: $243,206Net Assets 2011: $4,070,0592011Assets 2012: $4,210,860Liabilities 2012: $257,371Net Assets 2012: $3,953,4892012Assets 2013: $4,215,053Liabilities 2013: $245,281Net Assets 2013: $3,969,7722013Assets 2014: $4,005,970Liabilities 2014: $49,781Net Assets 2014: $3,956,1892014Assets 2015: $3,743,635Liabilities 2015: $204,733Net Assets 2015: $3,538,9022015Assets 2016: $3,612,234Liabilities 2016: $196,088Net Assets 2016: $3,416,1462016Assets 2017: $3,351,375Liabilities 2017: $223,964Net Assets 2017: $3,127,4112017Assets 2018: $2,947,495Liabilities 2018: $273,780Net Assets 2018: $2,673,7152018Assets 2019: $2,838,619Liabilities 2019: $51,861Net Assets 2019: $2,786,7582019Assets 2020: $2,792,095Liabilities 2020: $124,071Net Assets 2020: $2,668,0242020Assets 2021: $2,815,163Liabilities 2021: $29,464Net Assets 2021: $2,785,6992021Assets 2022: $4,583,813Liabilities 2022: $296,963Net Assets 2022: $4,286,8502022Assets 2023: $4,957,502Liabilities 2023: $26,699Net Assets 2023: $4,930,8032023Assets 2024: $4,952,219Liabilities 2024: $38,097Net Assets 2024: $4,914,1222024

Highlighted filing

2024

Assets$4,952,219
Liabilities$38,097
Net Assets$4,914,122
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,222,1532010Expenses 2011: $1,013,6312011Expenses 2012: $825,1882012Revenue 2013: $834,894Expenses 2013: $818,011Net Income 2013: $16,8832013Revenue 2014: $820,161Expenses 2014: $923,977Net Income 2014: -$103,8162014Revenue 2015: $691,427Expenses 2015: $1,108,714Net Income 2015: -$417,2872015Revenue 2016: $942,599Expenses 2016: $1,065,355Net Income 2016: -$122,7562016Revenue 2017: $901,073Expenses 2017: $1,189,808Net Income 2017: -$288,7352017Revenue 2018: $755,909Expenses 2018: $1,209,605Net Income 2018: -$453,6962018Revenue 2019: $1,092,667Expenses 2019: $979,624Net Income 2019: $113,0432019Revenue 2020: $845,880Expenses 2020: $964,614Net Income 2020: -$118,7342020Revenue 2021: $974,875Expenses 2021: $858,491Net Income 2021: $116,3842021Revenue 2022: $2,642,285Expenses 2022: $1,133,655Net Income 2022: $1,508,6302022Revenue 2023: $1,149,696Expenses 2023: $767,510Net Income 2023: $382,1862023Revenue 2024: $916,098Expenses 2024: $932,779Net Income 2024: -$16,6812024

Highlighted filing

2024

Revenue$916,098
Expenses$932,779
Net Income-$16,681
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,952,219
Liabilities
$38,097
Net assets
$4,914,122
Revenue
$916,098
Expenses
$932,779
Net income
-$16,681
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.04$4.91$0.92$0.93$0.02
2023Detailed filing. Detailed filing data is available for this year.$4.96$0.03$4.93$1.15$0.77$0.38
2022Detailed filing. Detailed filing data is available for this year.$4.58$0.30$4.29$2.64$1.13$1.51
2021Detailed filing. Detailed filing data is available for this year.$2.82$0.03$2.79$0.97$0.86$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.79$0.12$2.67$0.85$0.96$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.05$2.79$1.09$0.98$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.95$0.27$2.67$0.76$1.21$0.45
2017Detailed filing. Detailed filing data is available for this year.$3.35$0.22$3.13$0.90$1.19$0.29
2016Detailed filing. Detailed filing data is available for this year.$3.61$0.20$3.42$0.94$1.07$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.74$0.20$3.54$0.69$1.11$0.42
2014Detailed filing. Detailed filing data is available for this year.$4.01$0.05$3.96$0.82$0.92$0.10
2013Detailed filing. Detailed filing data is available for this year.$4.22$0.25$3.97$0.83$0.82$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.26$3.95$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$0.24$4.07$1.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$0.26$4.28$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$917,518
Mission and Program Overview

Mission

To foster awareness, appreciation, and understanding of the environment by the people of hawaii and to encourage wise stewardship of the island in the future.

By connecting children and families to nature, hnc builds community, creates meaningful change, and shapes a more sustainable future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,113,162$2,027,751▼ $85,411
Savings and Temporary Cash Investments$1,800,000$1,813,672▲ $13,672
Cash and Non-Interest-Bearing Accounts$1,039,675$1,106,486▲ $66,811
Accounts Receivable$4,665$4,310▼ $355
Total Assets$4,957,502$4,952,219▼ $5,283
Liabilities
Accounts Payable and Accrued Expenses$26,699$38,097▲ $11,398
Total Liabilities$26,699$38,097▲ $11,398
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,857,745$4,841,064▼ $16,681
Net Assets With Donor Restrictions$73,058$73,058→ $0
Total Net Assets Fund Balance$4,930,803$4,914,122▼ $16,681
Total Liabilities and Net Assets / Fund Balance$4,957,502$4,952,219▼ $5,283

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,956,030$1,436,993$3,393,023
Equipment$71,721$142,446$214,167

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$254,121---$254,121
2023$254,121---$254,121
2022$73,058$181,063--$254,121
2021$73,222--$164$73,058
2020$73,058-▲ $164-$73,222
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd CullisonExecutive DirectorFT$125,305$8,826$134,131

Board Members and Trustees

NameTitle
Nicolas PaslayPresident
Ina WongVice President
Caitlin MoonDirector
Guy ChurchillDirector
Hanul AbrahamDirector
James Geiger EsqDirector
Josh HargroveDirector
Lacey NakagumaDirector
Mckibbin MistDirector
Tran ChinerySecretary
Eric WrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$357,849
Program Service Revenue
$443,772
Investment Income
$73,836
Other Revenue
$40,641
All Other Contributions
$354,263
Change in Net Assets
$-16,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$611,068
Other Expenses$321,711
Total Fundraising Expense$52,431
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,178$87,574$27,259$395,011
Current Officers, Directors, Trustees, and Key Employees$95,138$29,737$9,256$134,131
Office Expenses$90,319$28,231$8,787$127,337
Depreciation Depletion$76,007$9,916-$85,923
Payroll Taxes$35,163$10,991$3,421$49,575
Fees for Services Accounting-$40,949-$40,949
Fees for Services Other$27,744$4,053-$31,797
Other Employee Benefits$21,452$6,705$2,087$30,244
Advertising$12,214$3,818$1,188$17,220
Occupancy$12,654$1,651-$14,305
Travel$2,965$927$288$4,180
Pension Plan Contributions$1,495$467$145$2,107
Total Functional Expenses$655,329$225,019$52,431$932,779
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,000
Fundraising Direct Expenses$1,420
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Green Gala$44,000$42,000$1,420$40,580
Total Events$44,000$42,000$1,420$40,580
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section B, Line 11B

“The form 990 is reviewed by staff, then presented to the treasurer of the board and finance committee to review and approve.”

Form 990, Part VI, Section B, Line 12C

“On an annual basis, all board members shall be provided with a copy of the "board of directors conflict of interest policy and disclosure form and required to complete and sign the acknowledgement and disclosure form. All completed forms shall be provided to and reviewed by the hawaii nature center executive committee, as well as all other conflict information provided by board members.”

Form 990, Part VI, Section B, Line 15

“The board undertakes a written review process where by the executive director and key staff do personal assessments, the board members and supervisors do written assessments, staff salary ranges are reviewed by comparing data from guidestar.org database, and any wage increases proposed are discussed and approved/denied by a vote of the full board for staff members receiving more than $50,000 per year in compensation. This process is documented in the personnel file and was last undertaken in 2022.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Hawaii Nature Center Inc
EIN
99-0208246
Phone
8089550100
Address
2131 MAKIKI HEIGHTS DRIVE, HONOLULU, HI 96822

Signing Officer

Name
Todd Cullison
Title
Executive Director
Phone
8089550100
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Cullison
Formed
1981
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
21
Volunteers
157

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The organization's endowment funds are invested in perpetuity. The income generated from such investments is unrestricted. The intended use of earnings from the endowment funds are to support operational expenses related to the organization's environmental educational mission.”

PART X, LINE 2:

“U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of the center as of december 31, 2024 and 2023 and for the years then ended, and determined that it had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The center is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt02000
IRS990/FundraisingDirectExpensesAmt01420
IRS990/FundraisingGrossIncomeAmt042000
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0917518
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt073836
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt073836
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01579439
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02113162
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02027751
IRS990/LandBldgEquipCostOrOtherBssAmt03607190
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0150
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BY CONNECTING CHILDREN AND FAMILIES TO NATURE, HNC BUILDS COMMUNITY, CREATES MEANINGFUL CHANGE, AND SHAPES A MORE SUSTAINABLE FUTURE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04930803
IRS990/NetAssetsOrFundBalancesEOYAmt04914122
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt040580
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt040580
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04857745
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04841064
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01651
IRS990/OccupancyGrp/ProgramServicesAmt012654
IRS990/OccupancyGrp/TotalAmt014305
IRS990/OfficeExpensesGrp/FundraisingAmt08787
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028231
IRS990/OfficeExpensesGrp/ProgramServicesAmt090319
IRS990/OfficeExpensesGrp/TotalAmt0127337
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02087
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06705
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021452
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030244
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt061
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt061
IRS990/OtherRevenueTotalAmt061
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt027259
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt087574
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0280178
IRS990/OtherSalariesAndWagesGrp/TotalAmt0395011
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03421
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010991
IRS990/PayrollTaxesGrp/ProgramServicesAmt035163
IRS990/PayrollTaxesGrp/TotalAmt049575
IRS990/PensionPlanContributionsGrp/FundraisingAmt0145
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0467
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01495
IRS990/PensionPlanContributionsGrp/TotalAmt02107
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TODD CULLISON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0443772
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0443772
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0678276
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025151
IRS990/PYOtherExpensesAmt0274190
IRS990/PYOtherRevenueAmt01860
IRS990/PYProgramServiceRevenueAmt0444409
IRS990/PYRevenuesLessExpensesAmt0382186
IRS990/PYSalariesCompEmpBnftPaidAmt0493320
IRS990/PYTotalExpensesAmt0767510
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01149696
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-16681
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0443833
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01800000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01813672
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2020 AMOUNT: $ 33. 2021 AMOUNT: $ 7. 2022 AMOUNT: $ 197. 2023 AMOUNT: $ 60. 2024 AMOUNT: $ 61.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1DESCRIPTION: BEQUEST DATE: 12/31/23 AMOUNT: 40000.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0357849
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0638276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0886482
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0531839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0528133
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02942579
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt073836
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01800
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt033574
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt028848
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022520
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0160578
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02096467
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt061
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt060
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0197
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt033
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0358
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.53110
IRS990ScheduleA/PublicSupportPY170Pct00.60550
IRS990ScheduleA/PublicSupportTotal170Amt01648239
IRS990ScheduleA/SubstantialContributorsTotAmt01294340
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0357849
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0638276
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0886482
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0531839
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0528133
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02942579
IRS990ScheduleA/TotalSupportAmt03103515
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01956030
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01436993
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03393023
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0254121
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0254121
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0254121
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0254121
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt073058
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0181063
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0254121
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt073222
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt073058
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0164
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt073058
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt073222
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0164
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt071721
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0142446
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0214167
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT FUNDS ARE INVESTED IN PERPETUITY. THE INCOME GENERATED FROM SUCH INVESTMENTS IS UNRESTRICTED. THE INTENDED USE OF EARNINGS FROM THE ENDOWMENT FUNDS ARE TO SUPPORT OPERATIONAL EXPENSES RELATED TO THE ORGANIZATION'S ENVIRONMENTAL EDUCATIONAL MISSION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE CENTER AS OF DECEMBER 31, 2024 AND 2023 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02027751
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt02000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt02000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01420
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GREEN GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt044000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt042000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt040580
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01420
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01420
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY STAFF, THEN PRESENTED TO THE TREASURER OF THE BOARD AND FINANCE COMMITTEE TO REVIEW AND APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THE "BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGEMENT AND DISCLOSURE FORM. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE HAWAII NATURE CENTER EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD UNDERTAKES A WRITTEN REVIEW PROCESS WHERE BY THE EXECUTIVE DIRECTOR AND KEY STAFF DO PERSONAL ASSESSMENTS, THE BOARD MEMBERS AND SUPERVISORS DO WRITTEN ASSESSMENTS, STAFF SALARY RANGES ARE REVIEWED BY COMPARING DATA FROM GUIDESTAR.ORG DATABASE, AND ANY WAGE INCREASES PROPOSED ARE DISCUSSED AND APPROVED/DENIED BY A VOTE OF THE FULL BOARD FOR STAFF MEMBERS RECEIVING MORE THAN $50,000 PER YEAR IN COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE AND WAS LAST UNDERTAKEN IN 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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