Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
EIN 99-0275732 • 501(c)3 • Pukalani, HI
Profile
To perpetuate the hawaiian tradition, culture, and heritage through its arts, beliefs, dance, language, and agriculture.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$5,280,701
Up $2,314,830 (+78%) from 2023
Liabilities
Up$765,262
Up $764,040 (+62524%) from 2023
Net Assets
Up$4,515,439
Up $1,550,790 (+52%) from 2023
Revenue
Down$1,551,460
Down $63,776 (-3.9%) from 2023
Expenses
Up$73,638
Up $320 (+0.4%) from 2023
Net Income
Down$1,477,822
Down $64,096 (-4.2%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To perpetuate the hawaiian tradition, culture, and heritage through its arts, beliefs, dance (both ancient kahiko and modern 'auwana styles), and its language both spoken and written.
To perpetuate the hawaiian tradition, culture, and heritage through its arts, beliefs, dance, language, and agriculture.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $44,466 | $885,224 | ▲ $840,758 |
| Pledges and Grants Receivable | - | $46,953 | - |
| Land, Buildings, and Equipment, Net | $55,931 | $45,357 | ▼ $10,574 |
| Savings and Temporary Cash Investments | - | $7,434 | - |
| Investments in Publicly Traded Securities | $2,652 | - | - |
| Total Assets | $2,965,871 | $5,280,701 | ▲ $2,314,830 |
| Other Assets Total | $2,862,822 | $4,295,733 | ▲ $1,432,911 |
| Liabilities | |||
| Deferred Revenue | - | $675,000 | - |
| Accounts Payable and Accrued Expenses | - | $90,262 | - |
| Other Liabilities | $1,222 | - | - |
| Total Liabilities | $1,222 | $765,262 | ▲ $764,040 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,964,649 | $4,492,939 | ▲ $1,528,290 |
| Net Assets With Donor Restrictions | - | $22,500 | - |
| Total Net Assets Fund Balance | $2,964,649 | $4,515,439 | ▲ $1,550,790 |
| Total Liabilities and Net Assets / Fund Balance | $2,965,871 | $5,280,701 | ▲ $2,314,830 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $45,357 | $97,068 | $142,425 |
| Other Assets Org | $4,295,733 | - | - |
| Name | Title |
|---|---|
| Sharron Lee Joseph | President |
| Elaine Nelson | Director |
| Jon Toda | Director |
| Joshua Chavez | Director |
| Kaimana Brummel | Director |
| Lilyana Koa | Director |
| Lisa Ann Kalawaia | Director |
| Rochelle Kanani Knight | Director |
| Oralani Koa | Secretary |
| Beverly Kurokawa | Treasurer |
| KEALI'I REICHEL | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $73,638 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $18,555 | - | - | $18,555 |
| Travel | $10,448 | - | - | $10,448 |
| Fees for Services Accounting | - | $8,618 | - | $8,618 |
| Office Expenses | $7,182 | - | - | $7,182 |
| Insurance | $3,665 | - | - | $3,665 |
| Fees for Services Other | $942 | $950 | - | $1,892 |
| Occupancy | $757 | - | - | $757 |
| Other Expenses | $2,899 | $594 | - | $594 |
| Advertising | $376 | - | - | $376 |
| Fees for Services Legal | - | $220 | - | $220 |
| Total Functional Expenses | $63,256 | $10,382 | $0 | $73,638 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $91,638 |
| Expenses per Audited Statements | $73,638 |
| Total Expenses per Form 990 | $73,638 |
| Expenses Not Reported on Form 990 | $18,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors will review the 990 prior to filing the return.”
“Board members are required to disclose conflicts of interest and recuse themselves from voting if a conflict arises.”
“The board of directors approves compensation for top management using the organization's budget and comparable studies of similar local entities.”
“Governing documents, including the form 990, are available upon request.”
“World indigenous conference on education strengthens individual leadership by engaging participants with indigenous practitioners and scholars at wipce 2025, fostering growth, resilience, and cultural integrity through hula, chant, and ceremony, while gathering testimonials and observations to measure progress. It also supports organizational capacity by guiding participants to create and track leadership action plans that enhance culturally grounded education, performance, and development. Ultimately, the program emphasizes community impact by empowering 'oiwi leadership to shape transformative educational and cultural initiatives that sustain halau and kaiaulu, with participants collaborating on projects that create direct, lasting benefits for their communities. Halau kana this program focuses on the practice and perpetuation of hawaiian koko (cordage), emphasizing traditional knot work, associated mo'o/e/o, and related ceremonial practices. Participants will learn to prepare natural fibers, create koko pieces, and apply cultural protocols, ensuring the transmission of technical skill alongside the cultural knowledge and values that sustain this practice for future generations. Maui mele project is dedicated to researching, collecting, and preserving mele (songs, chants, and poetry) that honor and reflect the stories, landscapes, and people of maui nui (maui, moloka'i, lana'i, and kaho'olawe). By bringing together archival materials, oral histories, and contemporary compositions, this initiative seeks to safeguard the island's rich cultural legacy while making it widely accessible to the public. The project's primary goal is to develop an open, user-friendly digital database where practitioners, educators, students, and community members can easily explore and engage with mele. In doing so, the project not only ensures the perpetuation of traditional knowledge, but also supports cultural revitalization, education, and the continued flourishing of mele as a living practice.”
“Section 481(a) adjustment 60,336”
“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2024. The organization's forms 990, return of organization exempt from income tax, for the years ending 2021, 2022, and 2023 are subject to examination by the irs, generally for 3 years after they were filed.”
“Section 481(a) adjustment 20,112”
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/AdvertisingGrp/TotalAmt | 0 | 376 |
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| IRS990/Desc | 0 | DEVELOPMENT CONTINUED ON THE HALAU FACILITIES, SUPPORTING THE MISSION OF HAWAIIAN CULTURAL EDUCATION WITH DEDICATED SPACES FOR HULA, LANGUAGE, AND AGRICULTURAL PRACTICES. THIS INCLUDES OVER 1.4 IN 2024 EXPENDITURES, CAPITALIZED ON THE BALANCE SHEET AS A GENERATED ASSET FOR THE ORGANIZATION. |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 942 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | HULA CLASS FEES |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 39630 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | OPEN AND EXPAND HALAUS (HULA CLASSES) ON THE ISLAND OF MAUI TO PERPETUATE THE HAWAIIAN TRADITION, CULTURE, AND HERITAGE FOR MEN, WOMEN, AND KEIKI (CHILDREN) OF ALL AGES. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PARTNER WITH COMMUNITY MEMBERS AND CULTURAL PRACTITIONERS TO RESTORE NATIVE HAWAIIAN FORESTS AND RETURN THE ENVIRONMENT TO A MORE NATURAL AND BALANCED STATE BY PRIORITIZING THE PROTECTION, RESEARCH, AND PROPAGATION OF NATIVE PLANT SPECIES. THIS INITIATIVE WILL SUPPORT BOTH ECOLOGICAL RESTORATION AND THE PERPETUATION OF TRADITIONAL CULTURAL PRACTICES TIED TO THE LAND. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 5090 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | WORLD INDIGENOUS CONFERENCE ON EDUCATION STRENGTHENS INDIVIDUAL LEADERSHIP BY ENGAGING PARTICIPANTS WITH INDIGENOUS PRACTITIONERS AND SCHOLARS AT WIPCE 2025, FOSTERING GROWTH, RESILIENCE, AND CULTURAL INTEGRITY THROUGH HULA, CHANT, AND CEREMONY, WHILE GATHERING TESTIMONIALS AND OBSERVATIONS TO MEASURE PROGRESS. IT ALSO SUPPORTS ORGANIZATIONAL CAPACITY BY GUIDING PARTICIPANTS TO CREATE AND TRACK LEADERSHIP ACTION PLANS THAT ENHANCE CULTURALLY GROUNDED EDUCATION, PERFORMANCE, AND DEVELOPMENT. ULTIMATELY, THE PROGRAM EMPHASIZES COMMUNITY IMPACT BY EMPOWERING 'OIWI LEADERSHIP TO SHAPE TRANSFORMATIVE EDUCATIONAL AND CULTURAL INITIATIVES THAT SUSTAIN HALAU AND KAIAULU, WITH PARTICIPANTS COLLABORATING ON PROJECTS THAT CREATE DIRECT, LASTING BENEFITS FOR THEIR COMMUNITIES. HALAU KANA THIS PROGRAM FOCUSES ON THE PRACTICE AND PERPETUATION OF HAWAIIAN KOKO (CORDAGE), EMPHASIZING TRADITIONAL KNOT WORK, ASSOCIATED MO'O/E/O, AND RELATED CEREMONIAL PRACTICES. PARTICIPANTS WILL LEARN TO PREPARE NATURAL FIBERS, CREATE KOKO PIECES, AND APPLY CULTURAL PROTOCOLS, ENSURING THE TRANSMISSION OF TECHNICAL SKILL ALONGSIDE THE CULTURAL KNOWLEDGE AND VALUES THAT SUSTAIN THIS PRACTICE FOR FUTURE GENERATIONS. MAUI MELE PROJECT IS DEDICATED TO RESEARCHING, COLLECTING, AND PRESERVING MELE (SONGS, CHANTS, AND POETRY) THAT HONOR AND REFLECT THE STORIES, LANDSCAPES, AND PEOPLE OF MAUI NUI (MAUI, MOLOKA'I, LANA'I, AND KAHO'OLAWE). BY BRINGING TOGETHER ARCHIVAL MATERIALS, ORAL HISTORIES, AND CONTEMPORARY COMPOSITIONS, THIS INITIATIVE SEEKS TO SAFEGUARD THE ISLAND'S RICH CULTURAL LEGACY WHILE MAKING IT WIDELY ACCESSIBLE TO THE PUBLIC. THE PROJECT'S PRIMARY GOAL IS TO DEVELOP AN OPEN, USER-FRIENDLY DIGITAL DATABASE WHERE PRACTITIONERS, EDUCATORS, STUDENTS, AND COMMUNITY MEMBERS CAN EASILY EXPLORE AND ENGAGE WITH MELE. IN DOING SO, THE PROJECT NOT ONLY ENSURES THE PERPETUATION OF TRADITIONAL KNOWLEDGE, BUT ALSO SUPPORTS CULTURAL REVITALIZATION, EDUCATION, AND THE CONTINUED FLOURISHING OF MELE AS A LIVING PRACTICE. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SECTION 481(A) ADJUSTMENT 20,112 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WORLD INDIGENOUS CONFERENCE ON EDUCATION STRENGTHENS INDIVIDUAL LEADERSHIP BY ENGAGING PARTICIPANTS WITH INDIGENOUS PRACTITIONERS AND SCHOLARS AT WIPCE 2025, FOSTERING GROWTH, RESILIENCE, AND CULTURAL INTEGRITY THROUGH HULA, CHANT, AND CEREMONY, WHILE GATHERING TESTIMONIALS AND OBSERVATIONS TO MEASURE PROGRESS. IT ALSO SUPPORTS ORGANIZATIONAL CAPACITY BY GUIDING PARTICIPANTS TO CREATE AND TRACK LEADERSHIP ACTION PLANS THAT ENHANCE CULTURALLY GROUNDED EDUCATION, PERFORMANCE, AND DEVELOPMENT. ULTIMATELY, THE PROGRAM EMPHASIZES COMMUNITY IMPACT BY EMPOWERING 'OIWI LEADERSHIP TO SHAPE TRANSFORMATIVE EDUCATIONAL AND CULTURAL INITIATIVES THAT SUSTAIN HALAU AND KAIAULU, WITH PARTICIPANTS COLLABORATING ON PROJECTS THAT CREATE DIRECT, LASTING BENEFITS FOR THEIR COMMUNITIES. HALAU KANA THIS PROGRAM FOCUSES ON THE PRACTICE AND PERPETUATION OF HAWAIIAN KOKO (CORDAGE), EMPHASIZING TRADITIONAL KNOT WORK, ASSOCIATED MO'O/E/O, AND RELATED CEREMONIAL PRACTICES. PARTICIPANTS WILL LEARN TO PREPARE NATURAL FIBERS, CREATE KOKO PIECES, AND APPLY CULTURAL PROTOCOLS, ENSURING THE TRANSMISSION OF TECHNICAL SKILL ALONGSIDE THE CULTURAL KNOWLEDGE AND VALUES THAT SUSTAIN THIS PRACTICE FOR FUTURE GENERATIONS. MAUI MELE PROJECT IS DEDICATED TO RESEARCHING, COLLECTING, AND PRESERVING MELE (SONGS, CHANTS, AND POETRY) THAT HONOR AND REFLECT THE STORIES, LANDSCAPES, AND PEOPLE OF MAUI NUI (MAUI, MOLOKA'I, LANA'I, AND KAHO'OLAWE). BY BRINGING TOGETHER ARCHIVAL MATERIALS, ORAL HISTORIES, AND CONTEMPORARY COMPOSITIONS, THIS INITIATIVE SEEKS TO SAFEGUARD THE ISLAND'S RICH CULTURAL LEGACY WHILE MAKING IT WIDELY ACCESSIBLE TO THE PUBLIC. THE PROJECT'S PRIMARY GOAL IS TO DEVELOP AN OPEN, USER-FRIENDLY DIGITAL DATABASE WHERE PRACTITIONERS, EDUCATORS, STUDENTS, AND COMMUNITY MEMBERS CAN EASILY EXPLORE AND ENGAGE WITH MELE. IN DOING SO, THE PROJECT NOT ONLY ENSURES THE PERPETUATION OF TRADITIONAL KNOWLEDGE, BUT ALSO SUPPORTS CULTURAL REVITALIZATION, EDUCATION, AND THE CONTINUED FLOURISHING OF MELE AS A LIVING PRACTICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS WILL REVIEW THE 990 PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM VOTING IF A CONFLICT ARISES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR TOP MANAGEMENT USING THE ORGANIZATION'S BUDGET AND COMPARABLE STUDIES OF SIMILAR LOCAL ENTITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SECTION 481(A) ADJUSTMENT 60,336 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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