Civic Intelligence

Na Wahine Paani O Punahou

EIN 99-0251941 • 501(c)3 • Honolulu, HI

Profile

To augment Punahou School's existing athletic facilities, provide new equipment or programs and to support Punahou School's financial aid program. To broaden and sponsor academic related extracurricular activities. To stimulate and maintain a spirit of fellowship among members.

1601 Punahou StreetHonolulu, HI 96822

nawahinepaani.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

55th percentile

4.1%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

4.6%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

42%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$141,598

Up $6,220 (+4.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$141,598

Up $6,220 (+4.6%) from 2023

Revenue

Up

$145,309

Up $43,232 (+42%) from 2023

Expenses

Up

$139,290

Up $53,887 (+63%) from 2023

Net Income

Down

$6,019

Down $10,655 (-64%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $78,316Liabilities 2011: $3772011Assets 2012: $74,052Liabilities 2012: $4872012Assets 2013: $61,299Liabilities 2013: $4872013Assets 2014: $76,622Liabilities 2014: $4872014Assets 2015: $80,088Liabilities 2015: $487Net Assets 2015: $79,6012015Assets 2016: $99,172Liabilities 2016: $487Net Assets 2016: $98,6852016Assets 2017: $89,329Liabilities 2017: $0Net Assets 2017: $89,3292017Assets 2018: $95,669Liabilities 2018: $0Net Assets 2018: $95,6692018Assets 2019: $100,952Liabilities 2019: $0Net Assets 2019: $100,9522019Assets 2020: $103,420Liabilities 2020: $0Net Assets 2020: $103,4202020Assets 2021: $105,919Liabilities 2021: $0Net Assets 2021: $105,9192021Assets 2022: $118,785Liabilities 2022: $0Net Assets 2022: $118,7852022Assets 2023: $135,378Liabilities 2023: $0Net Assets 2023: $135,3782023Assets 2024: $141,598Liabilities 2024: $0Net Assets 2024: $141,5982024

Highlighted filing

2024

Assets$141,598
Liabilities$0
Net Assets$141,598

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $32,446Expenses 2011: $18,952Net Income 2011: $13,4942011Revenue 2012: $26,509Expenses 2012: $32,272Net Income 2012: -$5,7632012Revenue 2013: $29,440Expenses 2013: $41,672Net Income 2013: -$12,2322013Revenue 2014: $46,671Expenses 2014: $31,348Net Income 2014: $15,3232014Revenue 2015: $50,408Expenses 2015: $46,942Net Income 2015: $3,4662015Revenue 2016: $66,177Expenses 2016: $47,093Net Income 2016: $19,0842016Revenue 2017: $49,486Expenses 2017: $58,842Net Income 2017: -$9,3562017Revenue 2018: $65,108Expenses 2018: $58,565Net Income 2018: $6,5432018Revenue 2019: $67,674Expenses 2019: $62,711Net Income 2019: $4,9632019Revenue 2020: $81,517Expenses 2020: $79,214Net Income 2020: $2,3032020Revenue 2021: $9,597Expenses 2021: $6,809Net Income 2021: $2,7882021Revenue 2022: $23,609Expenses 2022: $10,009Net Income 2022: $13,6002022Revenue 2023: $102,077Expenses 2023: $85,403Net Income 2023: $16,6742023Revenue 2024: $145,309Expenses 2024: $139,290Net Income 2024: $6,0192024

Highlighted filing

2024

Revenue$145,309
Expenses$139,290
Net Income$6,019

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$1.45$1.39$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$1.02$0.85$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.24$0.10$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.10$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.82$0.79$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.68$0.63$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.65$0.59$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.49$0.59$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.66$0.47$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.50$0.47$0.03
2014Summary only. Only limited summary data is available for this year.$0.77$0.00$0.47$0.31$0.15
2013Summary only. Only limited summary data is available for this year.$0.61$0.00$0.29$0.42$0.12
2012Summary only. Only limited summary data is available for this year.$0.74$0.00$0.27$0.32$0.06
2011Summary only. Only limited summary data is available for this year.$0.78$0.00$0.32$0.19$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$240,170
Mission and Program Overview

Mission

To augment Punahou School's existing athletic facilities, provide new equipment or programs and to support Punahou School's financial aid program. To broaden and sponsor academic related extracurricular activities. To stimulate and maintain a spirit of fellowship among members.

To support and promote athletic participation throughout all grade levels at Punahou School and enhance the girls' athletic programs. To augment Punahou School's existing athletic facilities, provide new equipment and to support Punahou School's financial aid and athletics programs. To broaden and sponsor academic related extracurricular activities. To stimulate and maintain a spirit of fellowship among members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$108,227$113,785▲ $5,558
Investments in Publicly Traded Securities$27,152$27,813▲ $661
Total Assets$135,379$141,598▲ $6,219
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$135,379$141,598▲ $6,219
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$135,379$141,598▲ $6,219
Total Liabilities and Net Assets / Fund Balance$135,379$141,598▲ $6,219
Compensation and Service Providers

Board Members and Trustees

NameTitle
Yolanda LauPresident/Director
Roxy KiesslingVice President/Director
Allison Andrade GammelDirector
Connie CarrDirector
Dana Shimoda-FraiolaDirector
Erica MartinDirector
Kellie James SchmidtkeDirector
Mary Friel CiacciDirector
Megan Abbott JoswickDirector
Mekia Ostrem EarleDirector
Meleana WolfDirector
Starr Johnson TukiDirector
Sunny RosarioDirector
Turner WongDirector
Stephanie Deweese JohnstoneSecretary/Director
Kristin PlacekTreasurer/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$4,741
Program Service Revenue
$85,477
Investment Income
$296
Other Revenue
$54,795
All Other Contributions
$4,691
Change in Net Assets
$6,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,737
Grants and Similar Amounts Paid$54,553
Total Fundraising Expense$4,512
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$54,553--$54,553
Travel$48,643$0$0$48,643
Other Expenses$11,902$0$0$11,902
Fees for Services Accounting$0$4,382$0$4,382
Office Expenses$0$1,450$0$1,450
Conferences and Meetings$0$1,378$0$1,378
All Other Expenses-$2$0$2
Total Functional Expenses$127,566$7,212$4,512$139,290
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Punahou SchoolHonolulu, HI2To fund the building of a walkway as part of the Kosasa building campaign.$35,117
Punahou SchoolHonolulu, HI2Support various sports teams of Punahou School.$19,436
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$128,535
Fundraising Direct Expenses$85,744
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Punahou Carnival$69,345$69,345$80,601$-11,256
Flaming P$59,190$59,190$5,143$54,047
Total Events$128,535$128,535$85,744$42,791
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 the organization's President, Vice President and Treasurer before filing.

Form 990, Part VI, Section C, Line 19

The organization's by-laws and financial statements are available to the public upon request. A copy of the Form 990 is filed with the Hawaii Office of the Attorney General.

Filing and Contact Details

Filer

Filer Name
Na Wahine Paani O Punahou
EIN
99-0251941
Phone
8082269344
Address
1601 Punahou Street, Honolulu, HI 96822

Signing Officer

Name
Yolanda Lau
Title
President
Phone
8082082755
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yolanda Lau
Formed
1986
Legal Domicile
Hi
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
60

Preparer

Firm
Hawaii Care Service LLC
Address
1460 Hunakai St 1, Honolulu, HI 96816
Preparer
Gregory Wong
Phone
8082224848
Raw XML AppendixShowing 400 of 672 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/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0President/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt00
IRS990/FundraisingDirectExpensesAmt085744
IRS990/FundraisingGrossIncomeAmt0128535
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt054553
IRS990/GrantsToDomesticOrgsGrp/TotalAmt054553
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0240170
IRS990/GrossSalesOfInventoryAmt021121
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0296
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0296
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt027152
IRS990/InvestmentsPubTradedSecGrp/EOYAmt027813
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt050
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To raise funds to help offset operating costs of existing athletic facilities and programs. To sponsor tournaments and events held at Punahou and to enhance the athletic experience of student athletes. To provide new equipment and support Punahou School's financial aid and athletic program. To broaden and sponsor academic related extracurricular activities. To stimulate and maintain a spirit of fellowship among members.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0135379
IRS990/NetAssetsOrFundBalancesEOYAmt0141598
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt042791
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt042791
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt012004
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt012004
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0200
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0135379
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0141598
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01450
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt01450
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Pa'ani Challenge Supplies
IRS990/OtherExpensesGrp/Desc1Pa'ani Challenge Educational Expenses
IRS990/OtherExpensesGrp/Desc2General Excise Tax
IRS990/OtherExpensesGrp/Desc3Pa'ani Challenge Tournament Expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt24512
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt07655
IRS990/OtherExpensesGrp/ProgramServicesAmt14813
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt311902
IRS990/OtherExpensesGrp/TotalAmt07655
IRS990/OtherExpensesGrp/TotalAmt14813
IRS990/OtherExpensesGrp/TotalAmt24512
IRS990/OtherExpensesGrp/TotalAmt311902
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Yolanda Lau
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711211
IRS990/ProgramServiceRevenueGrp/Desc0Pa'ani Challenge
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085477
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085477
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide support for Punahou athletics and the school. Contributions consisted of $19,436 to athletic teams to help defray operating costs and equipment and $35,117 to Pa'ani Pathways, to fund the building of a walkway as part of the Kosasa building campaign.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt054553

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