Civic Intelligence

Na Aikane O Pu Ukohola Heiau

EIN 99-0303698 • 501(c)3 • Kamuela, HI

Profile

Provide funds for feeding all volunteers to hookuikahi. We assist in preserving and perpetuating the cultural significance of puu kolola heiau.

PO Box 2470Kamuela, HI 96743
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

66th percentile

12%

Higher net margin than 66% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$41,572

Up $34,666 (+502%) from 2016

Liabilities

Flat

$0

Flat from 2016

Net Assets

Up

$41,572

Up $34,666 (+502%) from 2016

Operations
Liabilities / Revenue62nd percentileNet Margin66th percentile

Revenue

Up

$341,920

Up $336,961 (+6795%) from 2016

Expenses

Up

$300,348

Up $300,184 (+183039%) from 2016

Net Income

Up

$41,572

Up $36,777 (+767%) from 2016

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60K$40K$20K$0Assets 2010: $6,378Liabilities 2010: $02010Assets 2011: $8,283Liabilities 2011: $02011Assets 2012: $8,265Liabilities 2012: $02012Assets 2013: $7,429Liabilities 2013: $02013Assets 2015: $2,111Liabilities 2015: $0Net Assets 2015: $2,1112015Assets 2016: $6,906Liabilities 2016: $0Net Assets 2016: $6,9062016Assets 2024: $41,572Liabilities 2024: $0Net Assets 2024: $41,5722024

Highlighted filing

2024

Assets$41,572
Liabilities$0
Net Assets$41,572
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $68,570Expenses 2010: $65,128Net Income 2010: $3,4422010Revenue 2011: $6,254Expenses 2011: $4,349Net Income 2011: $1,9052011Revenue 2012: $98Expenses 2012: $116Net Income 2012: -$182012Revenue 2013: $1,038Expenses 2013: $1,874Net Income 2013: -$8362013Revenue 2015: $2,423Expenses 2015: $3,540Net Income 2015: -$1,1172015Revenue 2016: $4,959Expenses 2016: $164Net Income 2016: $4,7952016Revenue 2024: $341,920Expenses 2024: $300,348Net Income 2024: $41,5722024

Highlighted filing

2024

Revenue$341,920
Expenses$300,348
Net Income$41,572
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
$41,572
Liabilities
$0
Net assets
$41,572
Revenue
$341,920
Expenses
$300,348
Net income
$41,572
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$3.42$3.00$0.42
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.05$0.00$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.02$0.04$0.01
2013Summary only. Only limited summary data is available for this year.$0.07$0.00$0.01$0.02$0.01
2012Summary only. Only limited summary data is available for this year.$0.08$0.00$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.06$0.04$0.02
2010Summary only. Only limited summary data is available for this year.$0.06$0.00$0.69$0.65$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$341,920
Mission and Program Overview

Mission

Provide funds for feeding all volunteers to hookuikahi. We assist in preserving and perpetuating the cultural significance of puu kolola heiau.

Support the Annual Hookuikahi Festival with funds and hands. We sponsor workshops for Hawaiian language, Hawaiian historical arts and crafts, Hawaiian music, and history and legacies of Kawaihae Puukohola Heiau.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$41,572-
Rtn Earn Endowment Incm Other Fnds-$41,572-
Total Assets$0$41,572▲ $41,572
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$41,572▲ $41,572
Total Liabilities and Net Assets / Fund Balance$0$41,572▲ $41,572
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Carolyn HeathSecretary
Sharon HaydenVP
Revenue and Support

Revenue Composition

Contributions and Grants
$341,920
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$341,920
Change in Net Assets
$41,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$297,818
Other Expenses$2,530
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals---$297,818
Office Expenses---$1,420
Other Expenses---$792
Fees for Services Accounting---$318
Total Functional Expenses$0$0$0$300,348
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
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 11

“Tax returns were distributed and discussed during the board meeting.”

Filing and Contact Details

Filer

Filer Name
NA AIKANE O PU'UKOHOLA HEIAU
EIN
99-0303698
Phone
8088890169
Address
PO Box 2470, KAMUELA, HI 96743

Signing Officer

Name
Sharon Hayden
Title
Treasurer
Phone
8088890169
Signed
2025-11-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Sharon Hayden
Formed
1992
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
Kohala Tax LLC
Address
PO BOX 1514, KAPAAU, HI 96755
Preparer
Hanako K Anderson
Phone
8089876762
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