Civic Intelligence

Hale Makua Foundation

EIN 99-0302635 • 501(c)3 • Kaneohe, HI

Profile

Hale makua foundation provides support to hale makua health services and manages all of hale makua foundation's investments.

45-181 Waikalua RoadKaneohe, HI 96744

www.halemakua.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

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

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

100th percentile

108%

Higher net margin than 100% 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

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$9,090

Down $4,962,881 (-100%) from 2023

Liabilities

Down

$0

Down $1,932 (-100%) from 2023

Net Assets

Down

$9,090

Down $4,960,949 (-100%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$158,330

Down $382,214 (-171%) from 2023

Expenses

Down

$12,754

Down $581,031 (-98%) from 2023

Net Income

Up

-$171,084

Up $198,817 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,846,905Liabilities 2010: $0Net Assets 2010: $5,846,9052010Assets 2011: $5,598,642Liabilities 2011: $56,872Net Assets 2011: $5,541,7702011Assets 2012: $6,016,544Liabilities 2012: $30Net Assets 2012: $6,016,5142012Assets 2013: $6,626,828Liabilities 2013: $141Net Assets 2013: $6,626,6872013Assets 2014: $6,872,362Liabilities 2014: $283Net Assets 2014: $6,872,0792014Assets 2015: $5,935,327Liabilities 2015: $61Net Assets 2015: $5,935,2662015Assets 2016: $6,329,529Liabilities 2016: $1,888Net Assets 2016: $6,327,6412016Assets 2017: $5,629,016Liabilities 2017: $1,932Net Assets 2017: $5,627,0842017Assets 2018: $5,025,084Liabilities 2018: $1,932Net Assets 2018: $5,023,1522018Assets 2019: $5,293,242Liabilities 2019: $1,932Net Assets 2019: $5,291,3102019Assets 2020: $5,509,455Liabilities 2020: $1,932Net Assets 2020: $5,507,5232020Assets 2021: $5,530,128Liabilities 2021: $1,932Net Assets 2021: $5,528,1962021Assets 2022: $5,304,704Liabilities 2022: $4,281Net Assets 2022: $5,300,4232022Assets 2023: $4,971,971Liabilities 2023: $1,932Net Assets 2023: $4,970,0392023Assets 2024: $9,090Liabilities 2024: $0Net Assets 2024: $9,0902024

Highlighted filing

2024

Assets$9,090
Liabilities$0
Net Assets$9,090
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $8,4452010Revenue 2011: $264,217Expenses 2011: $62,022Net Income 2011: $202,1952011Expenses 2012: $7,2592012Revenue 2013: $283,060Expenses 2013: $5,710Net Income 2013: $277,3502013Revenue 2014: $449,793Expenses 2014: $7,194Net Income 2014: $442,5992014Revenue 2015: $694,418Expenses 2015: $760,810Net Income 2015: -$66,3922015Revenue 2016: $12,438Expenses 2016: $48,261Net Income 2016: -$35,8232016Revenue 2017: $9,168Expenses 2017: $1,437,494Net Income 2017: -$1,428,3262017Revenue 2018: $249,123Expenses 2018: $348,212Net Income 2018: -$99,0892018Revenue 2019: $229,270Expenses 2019: $202,755Net Income 2019: $26,5152019Revenue 2020: $138,386Expenses 2020: $23,690Net Income 2020: $114,6962020Revenue 2021: $654,792Expenses 2021: $18,502Net Income 2021: $636,2902021Revenue 2022: $86,438Expenses 2022: $22,797Net Income 2022: $63,6412022Revenue 2023: $223,884Expenses 2023: $593,785Net Income 2023: -$369,9012023Revenue 2024: -$158,330Expenses 2024: $12,754Net Income 2024: -$171,0842024

Highlighted filing

2024

Revenue-$158,330
Expenses$12,754
Net Income-$171,084
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,090
Liabilities
$0
Net assets
$9,090
Revenue
-$158,330
Expenses
$12,754
Net income
-$171,084
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.16$0.01$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$0.22$0.59$0.37
2022Detailed filing. Detailed filing data is available for this year.$5.30$0.00$5.30$0.09$0.02$0.06
2021Detailed filing. Detailed filing data is available for this year.$5.53$0.00$5.53$0.65$0.02$0.64
2020Detailed filing. Detailed filing data is available for this year.$5.51$0.00$5.51$0.14$0.02$0.11
2019Detailed filing. Detailed filing data is available for this year.$5.29$0.00$5.29$0.23$0.20$0.03
2018Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.02$0.25$0.35$0.10
2017Detailed filing. Detailed filing data is available for this year.$5.63$0.00$5.63$0.01$1.44$1.43
2016Detailed filing. Detailed filing data is available for this year.$6.33$0.00$6.33$0.01$0.05$0.04
2015Detailed filing. Detailed filing data is available for this year.$5.94$0.00$5.94$0.69$0.76$0.07
2014Detailed filing. Detailed filing data is available for this year.$6.87$0.00$6.87$0.45$0.01$0.44
2013Detailed filing. Detailed filing data is available for this year.$6.63$0.00$6.63$0.28$0.01$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.02$0.00$6.02$0.01
2011Summary only. Only limited summary data is available for this year.$5.60$0.06$5.54$0.26$0.06$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.85$0.00$5.85$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$1,926,116
Mission and Program Overview

Mission

Hale makua foundation provides support to hale makua health services and manages all of hale makua foundation's investments.

Hale makua foundation manages all of hale makua foundation's investments and provides support to hale makua health services. The majority of hale makua health service residents are medicaid recipients, which is a federal program to aid the aged, blind, and disabled with medical assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$500,101--
Cash and Non-Interest-Bearing Accounts$32,436--
Investments in Publicly Traded Securities$4,437,193$9,090▼ $4,428,103
Other Notes and Loans Receivable, Net$2,241--
Total Assets$4,971,971$9,090▼ $4,962,881
Liabilities
Accounts Payable and Accrued Expenses$1,932--
Total Liabilities$1,932$0▼ $1,932
Net Assets / Fund Balance
Net Assets With Donor Restrictions$537,005--
Net Assets Without Donor Restrictions$4,433,034$9,090▼ $4,423,944
Total Net Assets Fund Balance$4,970,039$9,090▼ $4,960,949
Total Liabilities and Net Assets / Fund Balance$4,971,971$9,090▼ $4,962,881

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$537,005$3,000,000-$510,005$3,027,000
2023$537,005---$537,005
2022$537,005---$537,005
2021$535,873-▲ $1,132-$537,005
2020$538,611-▼ $501$2,237$535,873
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Marvin MonizChairman of
Alan NakamotoVice Chair
Wesley P LoC.e.o.
Suanne MorikuniC.f.o.
Greg KnueTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$-158,330
Other Revenue
$0
Change in Net Assets
$-171,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$9,179-$9,179
Fees for Services Accounting-$1,989-$1,989
Fees for Services Legal-$1,450-$1,450
Other Expenses-$4-$4
Total Functional Expenses$0$12,754$0$12,754
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
Audit committee
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
Yes
Audited financial statements prepared
Yes
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 compiled by organization's tax consultant. Prior to submission of the electronic form 990, a hard copy version of the return is provided to the chief executive officer, the chief financial officer, the director of financial services, and the board of directors for their review.”

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

“The organization requires that officers, directors, and key employees complete the conflict of interest disclosure form on an annual basis. Forms are reviewed and maintained by the development assistant.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Hale Makua Foundation
EIN
99-0302635
Phone
8088772761
Address
45-181 WAIKALUA ROAD, KANEOHE, HI 96744

Signing Officer

Name
Wesley P Lo
Title
C.e.o.
Phone
0080887727
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wesley P Lo
Formed
1992
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
4

Preparer

Firm
Hee & Ching Cpas LLC
Address
201 MERCHANT ST STE 1830, HONOLULU, HI 96813
Preparer
Lester J Hee CPA
Phone
8085327322
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Transfer to hale makua health services -5,093,408 substantially all of the assets of hale makua foundation were transferred to hale makua health services in preparation for the wind-down of hale makua foundation's operations.”

Form 990, Page 12, Part XII, Line 2C

“No change in process from prior year.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Us gaap requires uncertain tax positions to be recognized in the consolidated financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the organization's tax positions as of december 31, 2024 and 2023, and for the years then ended, by reviewing their income tax returns and conferring with their tax advisors, and determined that there were no uncertain tax positions required to be reported in accordance with us gaap. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods. Tax years from 2021 are open for federal income tax examination.”

Schedule D, Page 4, Part XIII

“Part v, line 4: the endowment fund represents amounts held in perpetuity with all income earned to be used for financial assistance to those participating in hale makua health services' adult day health program. In 2024, the board of trustees designated 3,000,000 of net assets without donor restrictions for the purpose of future capital projects.”

Raw XML AppendixShowing 400 of 414 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0US GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH US GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. TAX YEARS FROM 2021 ARE OPEN FOR FEDERAL INCOME TAX EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART V, LINE 4: THE ENDOWMENT FUND REPRESENTS AMOUNTS HELD IN PERPETUITY WITH ALL INCOME EARNED TO BE USED FOR FINANCIAL ASSISTANCE TO THOSE PARTICIPATING IN HALE MAKUA HEALTH SERVICES' ADULT DAY HEALTH PROGRAM. IN 2024, THE BOARD OF TRUSTEES DESIGNATED 3,000,000 OF NET ASSETS WITHOUT DONOR RESTRICTIONS FOR THE PURPOSE OF FUTURE CAPITAL PROJECTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12024-12-31
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0SCHEDULE N (FORM 990), PART II, LINE 1, COLUMN A: 4,531,264.0300 SHARES OF INVESCO STIT TREASURY INSTITUTIONAL-PRI FUND
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS COMPILED BY ORGANIZATION'S TAX CONSULTANT. PRIOR TO SUBMISSION OF THE ELECTRONIC FORM 990, A HARD COPY VERSION OF THE RETURN IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, THE DIRECTOR OF FINANCIAL SERVICES, AND THE BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED AND MAINTAINED BY THE DEVELOPMENT ASSISTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER TO HALE MAKUA HEALTH SERVICES -5,093,408 SUBSTANTIALLY ALL OF THE ASSETS OF HALE MAKUA FOUNDATION WERE TRANSFERRED TO HALE MAKUA HEALTH SERVICES IN PREPARATION FOR THE WIND-DOWN OF HALE MAKUA FOUNDATION'S OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE IN PROCESS FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0SCHEDULE R (FORM 990), PART V, LINE 2, ITEM 1: SUBSTANTIALLY ALL OF THE ASSETS OF HALE MAKUA FOUNDATION WERE TRANSFERRED TO HALE MAKUA HEALTH SERVICES IN PREPARATION FOR THE WIND-DOWN OF HALE MAKUA FOUNDATION'S OPERATIONS.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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