Civic Intelligence

Ho'Oulu Lahui

990 • Fiscal year 2018 • EIN 99-0323345

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

Organization ProfileHOOULULAHUI.COM
42 Kinoole StHilo, HI 96720

(808) 965-5098

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.16x

Higher debt load relative to assets than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.28x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$73,715

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

89th percentile

37%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

92nd percentile

86%

Faster revenue growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$2,172,533

Up $589,552 (+37%) from 2017

Net Assets

Up

$1,825,873

Up $444,348 (+32%) from 2017

Liabilities

Up

$346,660

Up $145,204 (+72%) from 2017

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin87th percentile

Revenue

Up

$1,226,707

Up $565,547 (+86%) from 2017

Expenses

Up

$782,359

Up $52,955 (+7.3%) from 2017

Net Income

Up

$444,348

Up $512,592 (+751%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $1,311,958Liabilities 2010: $0Net Assets 2010: $1,311,9582010Assets 2011: $1,550,406Liabilities 2011: $0Net Assets 2011: $1,550,4062011Assets 2012: $1,504,806Liabilities 2012: $85,723Net Assets 2012: $1,419,0832012Assets 2013: $1,790,758Liabilities 2013: $213,422Net Assets 2013: $1,577,3362013Assets 2014: $2,007,243Liabilities 2014: $455,264Net Assets 2014: $1,551,9792014Assets 2015: $1,816,824Liabilities 2015: $250,590Net Assets 2015: $1,566,2342015Assets 2016: $1,658,324Liabilities 2016: $208,555Net Assets 2016: $1,449,7692016Assets 2017: $1,582,981Liabilities 2017: $201,456Net Assets 2017: $1,381,5252017Assets 2018: $2,172,533Liabilities 2018: $346,660Net Assets 2018: $1,825,8732018Assets 2019: $2,220,603Liabilities 2019: $232,224Net Assets 2019: $1,988,3792019Assets 2020: $2,564,395Liabilities 2020: $89,459Net Assets 2020: $2,474,9362020Assets 2021: $2,412,790Liabilities 2021: $126,204Net Assets 2021: $2,286,5862021Assets 2022: $2,268,140Liabilities 2022: $9,644Net Assets 2022: $2,258,4962022Assets 2023: $1,516,179Liabilities 2023: $9,578Net Assets 2023: $1,506,6012023Assets 2024: $1,689,577Liabilities 2024: $182,706Net Assets 2024: $1,506,8712024

Highlighted filing

2018

Assets$2,172,533
Liabilities$346,660
Net Assets$1,825,873
Open 2018 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $766,105Expenses 2010: $392,337Net Income 2010: $373,7682010Revenue 2011: $713,306Expenses 2011: $474,858Net Income 2011: $238,4482011Revenue 2012: $1,004,938Expenses 2012: $769,328Net Income 2012: $235,6102012Revenue 2013: $1,040,618Expenses 2013: $838,523Net Income 2013: $202,0952013Revenue 2014: $894,191Expenses 2014: $956,486Net Income 2014: -$62,2952014Revenue 2015: $862,370Expenses 2015: $889,064Net Income 2015: -$26,6942015Revenue 2016: $549,120Expenses 2016: $665,585Net Income 2016: -$116,4652016Revenue 2017: $661,160Expenses 2017: $729,404Net Income 2017: -$68,2442017Revenue 2018: $1,226,707Expenses 2018: $782,359Net Income 2018: $444,3482018Revenue 2019: $580,334Expenses 2019: $646,785Net Income 2019: -$66,4512019Revenue 2020: $868,311Expenses 2020: $507,195Net Income 2020: $361,1162020Revenue 2021: $372,670Expenses 2021: $561,020Net Income 2021: -$188,3502021Revenue 2022: $1,277,594Expenses 2022: $1,305,684Net Income 2022: -$28,0902022Revenue 2023: $932,364Expenses 2023: $1,044,810Net Income 2023: -$112,4462023Revenue 2024: $865,804Expenses 2024: $865,534Net Income 2024: $2702024

Highlighted filing

2018

Revenue$1,226,707
Expenses$782,359
Net Income$444,348
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$2,458,538
Mission and Program Overview

Mission

To establish and perpetuate hawaiian culture in partnership with the community to achieve lokahi (harmony, unity, total wellness) and aloha.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$57,862$1,803,750▲ $1,745,888
Land, Buildings, and Equipment, Net$1,255,579--
Cash and Non-Interest-Bearing Accounts$120,691$154,005▲ $33,314
Pledges and Grants Receivable$41,047$111,675▲ $70,628
Prepaid Expenses and Deferred Charges$107,802$103,103▼ $4,699
Total Assets$1,582,981$2,172,533▲ $589,552
Liabilities
Accounts Payable and Accrued Expenses$81,421$225,698▲ $144,277
Deferred Revenue$120,035$120,962▲ $927
Total Liabilities$201,456$346,660▲ $145,204
Net Assets / Fund Balance
Unrestricted Net Assets$1,369,366$1,810,159▲ $440,793
Temporarily Rstr Net Assets$12,159$15,714▲ $3,555
Total Net Assets Fund Balance$1,381,525$1,825,873▲ $444,348
Total Liabilities and Net Assets / Fund Balance$1,582,981$2,172,533▲ $589,552
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karina EspinozaVice-chairPT-$73,715$73,715
Thorton KekipiProject DireFT$62,500$8,340$70,840

Board Members and Trustees

NameTitle
Luika Kipu IwaokaChair
Carol ShepardDirector
Sal AlvarezDirector
Mokihana UenoSecretary
Vanessa Kaleo QuinonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$655,546
Program Service Revenue
$0
Investment Income
$568,169
Other Revenue
$2,992
All Other Contributions
$562,823
Change in Net Assets
$444,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$473,498
Other Expenses$200,425
Salaries, Compensation, and Employee Benefits$108,436
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$473,498--$473,498
Current Officers, Directors, Trustees, and Key Employees$63,756$7,084-$70,840
Insurance$30,168$5,959-$36,127
Other Salaries and Wages$23,085$782-$23,867
Depreciation Depletion$21,373$2,375-$23,748
Payroll Taxes$12,206$1,523-$13,729
Fees for Services Accounting-$6,078-$6,078
Fees for Services Other$5,824--$5,824
Other Expenses$1,404$156-$1,560
All Other Expenses$1,192$136-$1,328
Total Functional Expenses$640,310$142,049$0$782,359
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kua O Ka La Public Charter SchoolHilo, HI-Support$473,498
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 5

“Management discovered fraud during 2018, with the former fiscal officer allegedly misappropriating funds over several years through improper credit card activity. In 2018, ho'oulu lahui identified 116,941 of such charges. The organization is working with authorities and has since recovered a significant portion of the misappropriated funds.”

Form 990, Page 6, Part VI, Line 11B

“The draft form 990 is reviewed by the board of directors who then approves it.”

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

“Conflict of interest policy is self-monitored by the board of directors. A director will abstain from voting if conflict arises.”

Form 990, Page 6, Part VI, Line 15A

“Based on experience, work performance and comparable data.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for employees, including project director, is based on work performance and comparable data.”

Form 990, Page 6, Part VI, Line 19

“All policies and financial information including form 990 are furnished upon request or are accessible on the guidestar website.”

Filing and Contact Details

Filer

Filer Name
HO'OULU LAHUI
EIN
99-0323345
Phone
8089655098
Address
42 KINOOLE ST, HILO, HI 96720

Signing Officer

Name
Luika Kipu Iwaoka
Title
Chair
Phone
8089655098
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luika Kipu Iwaoka
Formed
1995
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
6

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

“For several years, ho'oulu lahui had been in the process of building a community kitchen to benefit the hawaiian community. However, the construction was ultimately halted when lava overtook the entire property during the kilauea lava flow occurring in 2018. The organization is currently seeking a new location to renew its efforts for construction.”

Raw XML AppendixShowing 400 of 430 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt081421
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0225698
IRS990/AccountsReceivableGrp/BOYAmt057862
IRS990/AccountsReceivableGrp/EOYAmt01803750
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ESTABLISH AND PERPETUATE HAWAIIAN CULTURE IN PARTNERSHIP WITH THE COMMUNITY TO ACHIEVE LOKAHI (HARMONY, UNITY, TOTAL WELLNESS) AND ALOHA.
IRS990/AllOtherContributionsAmt0562823
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0136
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01192
IRS990/AllOtherExpensesGrp/TotalAmt01328
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0HOOULU LAHUI
IRS990/BooksInCareOfDetail/PhoneNum08089655098
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt042 KINOOLE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0HILO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096720
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0120691
IRS990/CashNonInterestBearingGrp/EOYAmt0154005
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07084
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt063756
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt070840
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0655546
IRS990/CYGrantsAndSimilarPaidAmt0473498
IRS990/CYInvestmentIncomeAmt0568169
IRS990/CYOtherExpensesAmt0200425
IRS990/CYOtherRevenueAmt02992
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0444348
IRS990/CYSalariesCompEmpBnftPaidAmt0108436
IRS990/CYTotalExpensesAmt0782359
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01226707
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0120035
IRS990/DeferredRevenueGrp/EOYAmt0120962
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02375
IRS990/DepreciationDepletionGrp/ProgramServicesAmt021373
IRS990/DepreciationDepletionGrp/TotalAmt023748
IRS990/Desc0PARTNER WITH SCHOOLS AND ORGANIZATIONS TO DEVELOP DIFFERENT TYPES OF CURRICULUMS AND PROGRAMS TO YOUTH AND FAMILIES IN THE COMMUNITY. FUND AND REPAIR THE FACILITIES WHERE CULTURAL EDUCATION PROGRAMS ARE HELD, INCLUDING TRADITIONAL FOOD PREPARATION, NATIVE PLANTING, AND INFORMATIONAL WORKSHOPS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0473498
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06078
IRS990/FeesForServicesAccountingGrp/TotalAmt06078
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05824
IRS990/FeesForServicesOtherGrp/TotalAmt05824
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt16.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt12805
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt68340
IRS990/Form990PartVIISectionAGrp/PersonNm0LUIKA KIPU IWAOKA
IRS990/Form990PartVIISectionAGrp/PersonNm1KARINA ESPINOZA
IRS990/Form990PartVIISectionAGrp/PersonNm2VANESSA KALEO QUINONES
IRS990/Form990PartVIISectionAGrp/PersonNm3MOKIHANA UENO
IRS990/Form990PartVIISectionAGrp/PersonNm4SAL ALVAREZ
IRS990/Form990PartVIISectionAGrp/PersonNm5CAROL SHEPARD
IRS990/Form990PartVIISectionAGrp/PersonNm6THORTON KEKIPI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt662500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170910
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PROJECT DIRE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0568169
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt092723
IRS990/GrantAmt0473498
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0473498
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0473498
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01800000
IRS990/GrossReceiptsAmt02458538
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05959
IRS990/InsuranceGrp/ProgramServicesAmt030168
IRS990/InsuranceGrp/TotalAmt036127
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01255579
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01231831
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0true
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ESTABLISH AND PERPETUATE HAWAIIAN CULTURE IN PARTNERSHIP WITH THE COMMUNITY TO ACHIEVE LOKAHI (HARMONY, UNITY, TOTAL WELLNESS) AND ALOHA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01381525
IRS990/NetAssetsOrFundBalancesEOYAmt01825873
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0568169
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0568169
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0FRAUD LOSS CONTINGENCY
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL & MAINT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0116941
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11015
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2156
IRS990/OtherExpensesGrp/ProgramServicesAmt06789
IRS990/OtherExpensesGrp/ProgramServicesAmt11015
IRS990/OtherExpensesGrp/ProgramServicesAmt21404
IRS990/OtherExpensesGrp/TotalAmt0116941
IRS990/OtherExpensesGrp/TotalAmt16789
IRS990/OtherExpensesGrp/TotalAmt22030
IRS990/OtherExpensesGrp/TotalAmt31560
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS AND REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02039
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1953
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02039
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1953
IRS990/OtherRevenueTotalAmt02992
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0782
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023085
IRS990/OtherSalariesAndWagesGrp/TotalAmt023867
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0true
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01523
IRS990/PayrollTaxesGrp/ProgramServicesAmt012206
IRS990/PayrollTaxesGrp/TotalAmt013729
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt041047
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0111675
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0107802
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0103103
IRS990/PrincipalOfficerNm0LUIKA KIPU IWAOKA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0KAMEHAMEHA SCHOOLS HO'OLAKO LIKE PROGRAM FUNDS WERE PROVIDED THROUGH KAMEHAMEHA SCHOOLS TO SUPPORT THE EDUCATIONAL PROGRAMS OF KUA O KA LA PUBLIC CHARTER SCHOOL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0166812
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0657305
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0447825
IRS990/PYOtherExpensesAmt0179777
IRS990/PYOtherRevenueAmt03855
IRS990/PYRevenuesLessExpensesAmt0-68244
IRS990/PYSalariesCompEmpBnftPaidAmt0101802
IRS990/PYTotalExpensesAmt0729404
IRS990/PYTotalRevenueAmt0661160
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0444348
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02992
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0IN JULY 2018, HO'OULU LAHUI LOST 100% OF ITS PHYSICAL ASSETS DUE TO THE KILAUEA LAVA FLOW. THE NET BOOK VALUE OF THE ASSETS AS OF THE DATE OF THE LOSS WAS 1,231,831. INSURANCE PROCEEDS AWARDED WERE 1,800,000. THE RESULTING GAIN OF 568,169 IS EXCLUDED FROM UNRELATED BUSINESS INCOME UNDER IRC SEC. 512(B)(5).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0655546
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0657305
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0541443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0844590
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0850413
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03549297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02992
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03855
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt07677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt017780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt032304
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt042778
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt042778
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98820
IRS990ScheduleA/PublicSupportPY509Pct00.98730
IRS990ScheduleA/PublicSupportTotal509Amt03581601
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0658538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0661160
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0549120
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0862370
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0850413
IRS990ScheduleA/Total509Grp/TotalAmt03581601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0658538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0661160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0549120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0862370
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0893191
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03624379
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0473498
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KUA O KA LA PUBLIC CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0990347360
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01437 KILAUEA AVE SUITE 104
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HILO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096720
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0BOOK
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE REVIEWED FOR ALIGNMENT WITH THE MISSION AND VISION. THE SCHOOL REPORTS EXPENDITURES FOR THE PROGRAM TO THE NONPROFIT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0MACHINERY AND EQUIPMEN
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1BUILDINGS AND CIP
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-06-30
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12018-06-30
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt01500
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt11629525
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0SCRAP EST
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1COST
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0HO'OULU LAHUI WAS NOTIFIED THAT IT WOULD RECEIVE 1,800,000 IN INSURANCE PROCEEDS AS A RESULT OF THE LOSS FROM THE LAVA FLOW. THE ORGANIZATION RECOGNIZED THE INCOME IN 2018, AND THE PROCEEDS WERE RECEIVED EARLY IN 2019.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1DURING 2018, HO'OULU LAHUI LOST ALL OF ITS EQUIPMENT AND BUILDINGS DUE TO THE KILAUEA LAVA FLOW. THE ORGANIZATION REPORTED A TOTAL LOSS OF 1,231,831, WHICH REPRESENTS THE COST OF THE EQUIPMENT, BUILDINGS AND CONSTRUCTION IN PROGRESS, LESS ANY ACCUMULATED DEPRECIATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PART II, PAGE 2, LINE 2E
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE N
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOR SEVERAL YEARS, HO'OULU LAHUI HAD BEEN IN THE PROCESS OF BUILDING A COMMUNITY KITCHEN TO BENEFIT THE HAWAIIAN COMMUNITY. HOWEVER, THE CONSTRUCTION WAS ULTIMATELY HALTED WHEN LAVA OVERTOOK THE ENTIRE PROPERTY DURING THE KILAUEA LAVA FLOW OCCURRING IN 2018. THE ORGANIZATION IS CURRENTLY SEEKING A NEW LOCATION TO RENEW ITS EFFORTS FOR CONSTRUCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT DISCOVERED FRAUD DURING 2018, WITH THE FORMER FISCAL OFFICER ALLEGEDLY MISAPPROPRIATING FUNDS OVER SEVERAL YEARS THROUGH IMPROPER CREDIT CARD ACTIVITY. IN 2018, HO'OULU LAHUI IDENTIFIED 116,941 OF SUCH CHARGES. THE ORGANIZATION IS WORKING WITH AUTHORITIES AND HAS SINCE RECOVERED A SIGNIFICANT PORTION OF THE MISAPPROPRIATED FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS WHO THEN APPROVES IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY IS SELF-MONITORED BY THE BOARD OF DIRECTORS. A DIRECTOR WILL ABSTAIN FROM VOTING IF CONFLICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BASED ON EXPERIENCE, WORK PERFORMANCE AND COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR EMPLOYEES, INCLUDING PROJECT DIRECTOR, IS BASED ON WORK PERFORMANCE AND COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL POLICIES AND FINANCIAL INFORMATION INCLUDING FORM 990 ARE FURNISHED UPON REQUEST OR ARE ACCESSIBLE ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012159
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt015714
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01582981
IRS990/TotalAssetsEOYAmt02172533
IRS990/TotalAssetsGrp/BOYAmt01582981
IRS990/TotalAssetsGrp/EOYAmt02172533
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0655546
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0142049
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0640310
IRS990/TotalFunctionalExpensesGrp/TotalAmt0782359
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0201456
IRS990/TotalLiabilitiesEOYAmt0346660
IRS990/TotalLiabilitiesGrp/BOYAmt0201456
IRS990/TotalLiabilitiesGrp/EOYAmt0346660
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01381525
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01825873
IRS990/TotalOtherCompensationAmt011145
IRS990/TotalProgramServiceExpensesAmt0640310
IRS990/TotalReportableCompFromOrgAmt062500
IRS990/TotalRevenueGrp/ExclusionAmt0568169
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02992
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01226707
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01582981
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02172533
IRS990/TotReportableCompRltdOrgAmt070910
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01369366
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01810159
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt042 KINOOLE STREET
IRS990/USAddress/CityNm0HILO
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096720
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LUIKA KIPU IWAOKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08089655098

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,172,533
Liabilities
$346,660
Net assets
$1,825,873
Revenue
$1,226,707
Expenses
$782,359
Net income
$444,348
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.18$1.51$0.87$0.87$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.93$1.04$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.26$1.28$1.31$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.41$0.13$2.29$0.37$0.56$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.09$2.47$0.87$0.51$0.36
2019Detailed filing. Detailed filing data is available for this year.$2.22$0.23$1.99$0.58$0.65$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.17$0.35$1.83$1.23$0.78$0.44
2017Detailed filing. Detailed filing data is available for this year.$1.58$0.20$1.38$0.66$0.73$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.21$1.45$0.55$0.67$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.25$1.57$0.86$0.89$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.01$0.46$1.55$0.89$0.96$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.79$0.21$1.58$1.04$0.84$0.20
2012Summary only. Only limited summary data is available for this year.$1.50$0.09$1.42$1.00$0.77$0.24
2011Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$0.71$0.47$0.24
2010Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.77$0.39$0.37