Civic Intelligence

Hale Halawai Ohana O Hanalei

EIN 99-0304903 • 501(c)3 • Hanalei, HI

Profile

Create and sustain a community center in Hanalei to provide family services and community activities on the north shore of Kauai.

PO Box 822Hanalei, HI 96714
Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

78th percentile

27%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$91,159

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

94th percentile

67%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

1562%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,699,596

Up $1,888,912 (+67%) from 2023

Liabilities

Down

$222

Down $2,632 (-92%) from 2023

Net Assets

Up

$4,699,374

Up $1,891,544 (+67%) from 2023

Revenue

Up

$7,175,647

Up $6,744,012 (+1562%) from 2023

Expenses

Up

$5,273,031

Up $4,749,518 (+907%) from 2023

Net Income

Up

$1,902,616

Up $1,994,494 (+2171%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,951,094Liabilities 2010: $2,718Net Assets 2010: $2,948,3762010Assets 2011: $2,920,796Liabilities 2011: $3,692Net Assets 2011: $2,917,1042011Assets 2012: $2,889,047Liabilities 2012: $2,857Net Assets 2012: $2,886,1902012Assets 2013: $3,267,327Liabilities 2013: $4,378Net Assets 2013: $3,262,9492013Assets 2014: $2,929,071Liabilities 2014: $4,424Net Assets 2014: $2,924,6472014Assets 2015: $2,890,598Liabilities 2015: $4,497Net Assets 2015: $2,886,1012015Assets 2016: $2,858,865Liabilities 2016: $8,509Net Assets 2016: $2,850,3562016Assets 2017: $2,827,714Liabilities 2017: $3,287Net Assets 2017: $2,824,4272017Assets 2018: $2,858,316Liabilities 2018: $3,186Net Assets 2018: $2,855,1302018Assets 2019: $2,875,629Liabilities 2019: $3,203Net Assets 2019: $2,872,4262019Assets 2020: $2,810,041Liabilities 2020: $32,955Net Assets 2020: $2,777,0862020Assets 2021: $2,896,522Liabilities 2021: $811Net Assets 2021: $2,895,7112021Assets 2022: $3,137,012Liabilities 2022: $5,743Net Assets 2022: $3,131,2692022Assets 2023: $2,810,684Liabilities 2023: $2,854Net Assets 2023: $2,807,8302023Assets 2024: $4,699,596Liabilities 2024: $222Net Assets 2024: $4,699,3742024

Highlighted filing

2024

Assets$4,699,596
Liabilities$222
Net Assets$4,699,374

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $131,0082010Expenses 2011: $169,3522011Expenses 2012: $166,7352012Revenue 2013: $239,703Expenses 2013: $215,054Net Income 2013: $24,6492013Revenue 2014: $265,299Expenses 2014: $267,620Net Income 2014: -$2,3212014Revenue 2015: $173,544Expenses 2015: $209,358Net Income 2015: -$35,8142015Revenue 2016: $201,880Expenses 2016: $237,625Net Income 2016: -$35,7452016Revenue 2017: $194,732Expenses 2017: $220,661Net Income 2017: -$25,9292017Revenue 2018: $572,944Expenses 2018: $545,186Net Income 2018: $27,7582018Revenue 2019: $237,848Expenses 2019: $220,552Net Income 2019: $17,2962019Revenue 2020: $102,452Expenses 2020: $197,792Net Income 2020: -$95,3402020Revenue 2021: $391,397Expenses 2021: $274,293Net Income 2021: $117,1042021Revenue 2022: $692,878Expenses 2022: $458,123Net Income 2022: $234,7552022Revenue 2023: $431,635Expenses 2023: $523,513Net Income 2023: -$91,8782023Revenue 2024: $7,175,647Expenses 2024: $5,273,031Net Income 2024: $1,902,6162024

Highlighted filing

2024

Revenue$7,175,647
Expenses$5,273,031
Net Income$1,902,616

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.00$4.70$7.18$5.27$1.90
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.00$2.81$0.43$0.52$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.01$3.13$0.69$0.46$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.00$2.90$0.39$0.27$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.03$2.78$0.10$0.20$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.00$2.87$0.24$0.22$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.00$2.86$0.57$0.55$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.00$2.82$0.19$0.22$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.01$2.85$0.20$0.24$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$0.17$0.21$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.92$0.27$0.27$0.00
2013Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.26$0.24$0.22$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.00$2.89$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.00$2.92$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.00$2.95$0.13
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$251,059
Mission and Program Overview

Mission

Our mission is to create and sustain a gathering place for cultural education and for community engagement and actions to support social, civic and recreation events that perpetuate the value of aloha and the betterment of our community.

Create and sustain a gathering place for cultural education and for community engagement and actions to support social, civic and recreation events to perpetuate the value of aloha and the betterment of our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,747,378$2,718,327▼ $29,051
Cash and Non-Interest-Bearing Accounts$94,954$140,192▲ $45,238
Investments in Publicly Traded Securities$15,984$17,110▲ $1,126
Total Assets$2,858,316$2,875,629▲ $17,313
Liabilities
Accounts Payable and Accrued Expenses$3,186$3,203▲ $17
Total Liabilities$3,186$3,203▲ $17
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,747,378$2,718,327▼ $29,051
Net Assets Without Donor Restrictions$107,752$154,099▲ $46,347
Total Net Assets Fund Balance$2,855,130$2,872,426▲ $17,296
Total Liabilities and Net Assets / Fund Balance$2,858,316$2,875,629▲ $17,313

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,223,000-$2,223,000
Buildings$493,787$570,605$1,064,392
Equipment$1,479$18,180$19,659
Other Land Buildings$61$1,000$1,061
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathleen ConantExecutive DirectorPT$70,000$70,000
Gayla SpencerOffice ManagerPT$14,695$14,695

Board Members and Trustees

NameTitle
Mina MoritaPresident
Blake ConantVice President
Naomi YokotakeDirector
Wicki Van De VeerDirector
Mal DohrmanSecretary
Gaylord WilcoxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,320
Program Service Revenue
$128,731
Investment Income
$423
Other Revenue
$10,374
All Other Contributions
$98,320
Change in Net Assets
$17,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$127,968
Other Expenses$92,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$60,133$24,562-$84,695
Other Salaries and Wages$22,384$9,305-$31,689
Depreciation Depletion$29,051--$29,051
Insurance$16,182$8,091-$24,273
Occupancy$14,504$3,765-$18,269
Payroll Taxes$8,201$3,383-$11,584
Other Expenses$8,143$612-$8,143
Fees for Services Accounting$3,054$1,388-$4,442
Office Expenses$2,886$962-$3,848
Total Functional Expenses$168,484$52,068$0$220,552
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,585
Fundraising Direct Expenses$13,211
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Booth$23,585$23,585$13,211$10,374
Total Events$23,585$23,585$13,211$10,374
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Other Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 15A

Hale Halawai Ohana O Hanaleis procedure for ensuring that executive compensation is aligned with regional standards involves research for salaries with similar non profits in the region. In 2009, the average compensation rate for the Executive Directors of similar organizations was 30 per hour. These Executive Directors acknowledged that their current compensation did not reflect the value that their services/expertise might demand in the for-profit industries, but that it did reflect the reality of the non-profit budget and mission work to which they were each personally committed. A similar regional organization Hanalei Watershed Hui has one on-staff expert who is paid at the same rate or more than the E.D. and at Waipa Foundation, at least three other key employees are paid between 25 to 27 per hour. Given this regional data, Hale Halawai Ohana O Hanaleis current compensation of 70,0000 salary per year for the Executive Director is aligned with regional compensation of similar positions in similarly sized organizations in related work.

Form 990, Part VI, Section C, Line 19

Hale Halawai Ohana OHanaleis procedures for compliance with requests for corporate information as required by the new corporate governance law for the following corporate documents Copies of the two most recent years of filed Form 990 Annual Returns Public Copy, Articles of Incorporation, Boards Conflict of Interest Policy. The requestor will be charged copying costs and the actual cost of postage before providing the copies as permitted by law. The requestor shall be provided timely notice of approximate cost and acceptable forms of payment, which includes cash, money order, certified check and personal check. The noted approximate cost of copies and postage must be received prior to processing a request for copies. If the request for copies and accompanying cost for copies/postage is made in person, the request will be honored the day of the request or by no later than the next business day. If the request is written and accompanied by the approximate copies/postage cost, then Hale Halawai Ohana OHanalei has thirty days to respond. A request that is emailed, mailed by certified letter to the PO Box 822 or sent by private courier is considered a written request The cost for copies is set by the IRS at 1.00 for the first page and .15 for each subsequent page. A page is each side of a paper that has print on it. Postage costs should be determined at the current 1st class postal rate. Each five pages of copy paper is approximately one ounce, so staff can first determine the approximate number of pages included in the copy request and then compute the ounces by dividing the total number of pages by five. Once the number of ounces is known, staff can consult current postal rates online at www.usps.gov to provide the requestor with an estimate of postal charges. Requests for corporate documents can also be picked up during regular business hours to save the requestor from having to pay postal charges.

Form 990, Part VI, Section B, Line 11B

Members of the board available November 12, 2019 reviewed, commented on and approved the 2019 form 990

Form 990, Part VI, Section A, Line 2

The executive director, Kathleen Conant, is the wife of board member Blake Conant. This relationship was disclosed in a conflict of interest form.

Filing and Contact Details

Filer

Filer Name
Hale Halawai Ohana O Hanalei
EIN
99-0304903
Phone
8088261011
Address
PO BOX 822, HANALEI, HI 96714

Signing Officer

Name
Mina Morita
Title
President
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mina Morita
Formed
1993
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
20

Preparer

Firm
Samantha L Shetzline CPA Inc
Address
PO BOX 153, HANALEI, HI 96714
Preparer
Samantha L Shetzline
Phone
8086511079
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Program to coordinate flood relief eforts after fema declared disaster flooding in april of 2018 was finished before 2019

Raw XML AppendixShowing 400 of 436 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.

Path#Value
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM TO COORDINATE FLOOD RELIEF EFORTS AFTER FEMA DECLARED DISASTER FLOODING IN APRIL OF 2018 WAS FINISHED BEFORE 2019
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Hale Halawai Ohana O Hanaleis procedure for ensuring that executive compensation is aligned with regional standards involves research for salaries with similar non profits in the region. In 2009, the average compensation rate for the Executive Directors of similar organizations was 30 per hour. These Executive Directors acknowledged that their current compensation did not reflect the value that their services/expertise might demand in the for-profit industries, but that it did reflect the reality of the non-profit budget and mission work to which they were each personally committed. A similar regional organization Hanalei Watershed Hui has one on-staff expert who is paid at the same rate or more than the E.D. and at Waipa Foundation, at least three other key employees are paid between 25 to 27 per hour. Given this regional data, Hale Halawai Ohana O Hanaleis current compensation of 70,0000 salary per year for the Executive Director is aligned with regional compensation of similar positions in similarly sized organizations in related work.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Hale Halawai Ohana OHanaleis procedures for compliance with requests for corporate information as required by the new corporate governance law for the following corporate documents Copies of the two most recent years of filed Form 990 Annual Returns Public Copy, Articles of Incorporation, Boards Conflict of Interest Policy. The requestor will be charged copying costs and the actual cost of postage before providing the copies as permitted by law. The requestor shall be provided timely notice of approximate cost and acceptable forms of payment, which includes cash, money order, certified check and personal check. The noted approximate cost of copies and postage must be received prior to processing a request for copies. If the request for copies and accompanying cost for copies/postage is made in person, the request will be honored the day of the request or by no later than the next business day. If the request is written and accompanied by the approximate copies/postage cost, then Hale Halawai Ohana OHanalei has thirty days to respond. A request that is emailed, mailed by certified letter to the PO Box 822 or sent by private courier is considered a written request The cost for copies is set by the IRS at 1.00 for the first page and .15 for each subsequent page. A page is each side of a paper that has print on it. Postage costs should be determined at the current 1st class postal rate. Each five pages of copy paper is approximately one ounce, so staff can first determine the approximate number of pages included in the copy request and then compute the ounces by dividing the total number of pages by five. Once the number of ounces is known, staff can consult current postal rates online at www.usps.gov to provide the requestor with an estimate of postal charges. Requests for corporate documents can also be picked up during regular business hours to save the requestor from having to pay postal charges.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members of the board available November 12, 2019 reviewed, commented on and approved the 2019 form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The executive director, Kathleen Conant, is the wife of board member Blake Conant. This relationship was disclosed in a conflict of interest form.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 2
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