Civic Intelligence

A Kula International

EIN 99-0307723 • 501(c)3 • Kilauea, HI

View Organization Page

Profile

To empower students with freedom in knowledge and action centered in self awareness, and to bring new respect of hawaiian culture and philosophy that recognizes the oneness in the whole of nature.

4551 Kapuna RdKilauea, HI 96754

akulahawaii.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

2nd percentile

-169%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

19th percentile

-7.6%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Down

$1,355,152

Down $112,132 (-7.6%) from 2023

Liabilities

Up

$2,045

Up $486 (+31%) from 2023

Net Assets

Down

$1,353,107

Down $112,618 (-7.7%) from 2023

Operations
Liabilities / Revenue38th percentileNet Margin2nd percentile

Revenue

Down

$70,585

Down $89,946 (-56%) from 2023

Expenses

Up

$189,939

Up $37,022 (+24%) from 2023

Net Income

Down

-$119,354

Down $126,968 (-1668%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,181,725Liabilities 2010: $0Net Assets 2010: $1,181,7252010Assets 2011: $1,180,348Liabilities 2011: $0Net Assets 2011: $1,180,3482011Assets 2015: $1,411,899Liabilities 2015: $281,056Net Assets 2015: $1,130,8432015Assets 2016: $1,436,853Liabilities 2016: $280,056Net Assets 2016: $1,156,7972016Assets 2017: $1,432,320Liabilities 2017: $280,056Net Assets 2017: $1,152,2642017Assets 2018: $1,440,203Liabilities 2018: $290,866Net Assets 2018: $1,149,3372018Assets 2019: $1,433,729Liabilities 2019: $290,866Net Assets 2019: $1,142,8632019Assets 2020: $1,450,519Liabilities 2020: $280,905Net Assets 2020: $1,169,6142020Assets 2021: $1,511,586Liabilities 2021: $0Net Assets 2021: $1,511,5862021Assets 2022: $1,421,514Liabilities 2022: $993Net Assets 2022: $1,420,5212022Assets 2023: $1,467,284Liabilities 2023: $1,559Net Assets 2023: $1,465,7252023Assets 2024: $1,355,152Liabilities 2024: $2,045Net Assets 2024: $1,353,1072024

Highlighted filing

2024

Assets$1,355,152
Liabilities$2,045
Net Assets$1,353,107
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$400K$200K$0-$200KRevenue 2010: $17,947Expenses 2010: $106,598Net Income 2010: -$88,6512010Revenue 2011: $20,430Expenses 2011: $21,807Net Income 2011: -$1,3772011Revenue 2015: $178,671Expenses 2015: $171,428Net Income 2015: $7,2432015Revenue 2016: $200,186Expenses 2016: $174,624Net Income 2016: $25,5622016Revenue 2017: $207,867Expenses 2017: $212,399Net Income 2017: -$4,5322017Revenue 2018: $162,043Expenses 2018: $164,970Net Income 2018: -$2,9272018Revenue 2019: $73,589Expenses 2019: $80,322Net Income 2019: -$6,7332019Revenue 2020: $352,426Expenses 2020: $50,024Net Income 2020: $302,4022020Revenue 2021: $187,210Expenses 2021: $151,947Net Income 2021: $35,2632021Revenue 2022: $70,214Expenses 2022: $161,280Net Income 2022: -$91,0662022Revenue 2023: $160,531Expenses 2023: $152,917Net Income 2023: $7,6142023Revenue 2024: $70,585Expenses 2024: $189,939Net Income 2024: -$119,3542024

Highlighted filing

2024

Revenue$70,585
Expenses$189,939
Net Income-$119,354
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
$1,355,152
Liabilities
$2,045
Net assets
$1,353,107
Revenue
$70,585
Expenses
$189,939
Net income
-$119,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.35$0.07$0.19$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.16$0.15$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$0.07$0.16$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$0.19$0.15$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.28$1.17$0.35$0.05$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.29$1.14$0.07$0.08$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.29$1.15$0.16$0.16$0.00
2017Summary only. Only limited summary data is available for this year.$1.43$0.28$1.15$0.21$0.21$0.00
2016Summary only. Only limited summary data is available for this year.$1.44$0.28$1.16$0.20$0.17$0.03
2015Summary only. Only limited summary data is available for this year.$1.41$0.28$1.13$0.18$0.17$0.01
2011Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$0.02$0.02$0.00
2010Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$0.02$0.11$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Dec 17, 2025
Return Version
2023v6.0
Gross Receipts
$196,892
Mission and Program Overview

Mission

To empower students with freedom in knowledge and action centered in self awareness, and to bring new respect of hawaiian culture and philosophy that recognizes the oneness in the whole of nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,428,947$1,316,329▼ $112,618
Land, Buildings, and Equipment, Net$1,062,650$1,062,650→ $0
Investments Other Securities$163,897$228,332▲ $64,435
Savings and Temporary Cash Investments$202,676$42,480▼ $160,196
Cap Stk Tr Prin Current Funds$36,778$36,778→ $0
Cash and Non-Interest-Bearing Accounts$37,923$21,552▼ $16,371
Other Notes and Loans Receivable, Net$138$138→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$1,467,284$1,355,152▼ $112,132
Liabilities
Accounts Payable and Accrued Expenses$1,559$2,045▲ $486
Total Liabilities$1,559$2,045▲ $486
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,465,725$1,353,107▼ $112,618
Total Liabilities and Net Assets / Fund Balance$1,467,284$1,355,152▼ $112,132

Asset Categories

AssetBook ValueDepreciationBasis
Land$972,551-$972,551
Buildings$29,881$631,680$661,561
Equipment$60,218-$60,218
Other Securities$55,182--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Arthur BrownsteinDirector
Bradford LindnerDirector
Jeffrey LindnerDirector
Mary Peggy M FigueoraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$33,950
Investment Income
$36,635
Other Revenue
$0
Change in Net Assets
$-119,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$139,675
Other Expenses$50,264
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,583--$115,583
Other Employee Benefits$12,888--$12,888
Payroll Taxes$11,204--$11,204
Fees for Services Management$7,998--$7,998
Insurance-$7,466-$7,466
Fees for Services Accounting$4,328--$4,328
Office Expenses$3,279--$3,279
Other Expenses$3,036--$3,036
Information Technology$872--$872
All Other Expenses$225$570-$795
Interest-$119-$119
Total Functional Expenses$181,784$8,155$0$189,939
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
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents are available to the public.”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Mary peggy m figueora - p.o. Box 1261, kilauea, hi 96754. Arthur brownstein - 2460 oka st., kilauea, hi 96754. Jeffrey lindner - p.o. Box 518, anahola, hi 96703. Bradford lindner - 8835 old indian hill rd., cincinnati, oh 45243.”

Filing and Contact Details

Filer

Filer Name
A Kula International
EIN
99-0307723
Phone
8088220033
Address
4551 KAPUNA RD, KILAUEA, HI 96754

Signing Officer

Name
Jeffrey S Lindner
Title
Trustee
Phone
8088220033
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey S Lindner
Formed
1993
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
0

Preparer

Firm
N&k Cpas Inc
Address
999 BISHOP ST STE 2200, HONOLULU, HI 96813
Preparer
Denny Nakayama
Phone
8085242255
Raw XML Appendix345 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/Desc0A KULA INTERNATIONAL OPERATES A PRIVATE SCHOOL FOR STUDENTS GRADES 7 TO 12, PROVIDING QUALITY EDUCATION NOT AVAILABLE TO PUBLIC SCHOOLS. THE ORGANIZATION PROVIDES A NATURE-INSPIRED LEARNING ENVIRONMENT THAT ENCOURAGES STUDENTS TO CONNECT WITH THE NATURAL WORLD AROUND THEM. THROUGH THIS ENVIRONMENT, A KULA INTERNATIONAL AIMS TO CREATE A SPACE THAT FOSTERS CREATIVITY, CURIOSITY, AND A LOVE FOR LEARNING THAT EXTENDS BEYOND THE WALLS OF THE CLASSROOM.
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IRS990ScheduleD/TotalBookValueSecuritiesAmt0228332
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLICATION MADE THROUGH WRITTEN DESCRIPTION OF OPEN ENROLLMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARY PEGGY M FIGUEORA - P.O. BOX 1261, KILAUEA, HI 96754. ARTHUR BROWNSTEIN - 2460 OKA ST., KILAUEA, HI 96754. JEFFREY LINDNER - P.O. BOX 518, ANAHOLA, HI 96703. BRADFORD LINDNER - 8835 OLD INDIAN HILL RD., CINCINNATI, OH 45243.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01467284
IRS990/TotalAssetsEOYAmt01355152
IRS990/TotalAssetsGrp/BOYAmt01467284
IRS990/TotalAssetsGrp/EOYAmt01355152
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08155
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181784
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189939
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01559
IRS990/TotalLiabilitiesEOYAmt02045
IRS990/TotalLiabilitiesGrp/BOYAmt01559
IRS990/TotalLiabilitiesGrp/EOYAmt02045
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01465725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01353107
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0181784
IRS990/TotalProgramServiceRevenueAmt033950
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt036635
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033950
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt070585
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01467284
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01355152
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0PO BOX 518
IRS990/USAddress/CityNm0ANAHOLA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096703
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0AKULAHAWAII.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY S LINDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08088220033
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A KULA INTERNATIONAL
ReturnHeader/Filer/BusinessNameControlTxt0AKUL
ReturnHeader/Filer/EIN0990307723
ReturnHeader/Filer/PhoneNum08088220033
ReturnHeader/Filer/USAddress/AddressLine1Txt04551 KAPUNA RD
ReturnHeader/Filer/USAddress/CityNm0KILAUEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096754
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990169131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0N&K CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0999 BISHOP ST STE 2200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085242255
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNY NAKAYAMA
ReturnHeader/ReturnTs02025-12-17T17:15:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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