Civic Intelligence

Ho'Oulu Lahui

990 • Fiscal year 2021 • EIN 99-0323345

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 02, 2022

Organization ProfileHOOULULAHUI.COM
345 Makalika StHilo, HI 96720

(808) 965-5098

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.34x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

5th percentile

-51%

Higher net margin than 5% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

75th percentile

$113,323

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 30.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

12th percentile

-5.9%

Faster asset growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-57%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$2,412,790

Down $151,605 (-5.9%) from 2020

Net Assets

Down

$2,286,586

Down $188,350 (-7.6%) from 2020

Liabilities

Up

$126,204

Up $36,745 (+41%) from 2020

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin5th percentile

Revenue

Down

$372,670

Down $495,641 (-57%) from 2020

Expenses

Up

$561,020

Up $53,825 (+11%) from 2020

Net Income

Down

-$188,350

Down $549,466 (-152%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2021

Assets$2,412,790
Liabilities$126,204
Net Assets$2,286,586
Open 2021 Filing

Operations Trend

Revenue Growth4th 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

2021

Revenue$372,670
Expenses$561,020
Net Income-$188,350
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 2, 2022
Return Version
2021v4.0
Gross Receipts
$372,670
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
Cash and Non-Interest-Bearing Accounts$1,707,045$1,635,571▼ $71,474
Land, Buildings, and Equipment, Net$707,202$673,162▼ $34,040
Accounts Receivable$143,132$99,041▼ $44,091
Prepaid Expenses and Deferred Charges$5,016$5,016→ $0
Total Assets$2,564,395$2,412,790▼ $151,605
Other Assets Total$2,000--
Liabilities
Accounts Payable and Accrued Expenses$89,459$126,204▲ $36,745
Total Liabilities$89,459$126,204▲ $36,745
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,466,232$2,236,722▼ $229,510
Net Assets With Donor Restrictions$8,704$49,864▲ $41,160
Total Net Assets Fund Balance$2,474,936$2,286,586▼ $188,350
Total Liabilities and Net Assets / Fund Balance$2,564,395$2,412,790▼ $151,605

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$617,003$42,067$659,070
Land$52,900-$52,900
Equipment$3,259$2,172$5,431
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thorton KekipiProject DireFT$101,024$12,299$113,323

Board Members and Trustees

NameTitle
Luika Kipu ImaokaPresident
Mike DupontMember
Sal AlvarezMember
Carol ShepardSecretary
Vanessa Kaleo QuifiofiesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$372,670
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$271,108
Change in Net Assets
$-188,350

Audited Revenue Reconciliation

Revenue per Audited Statements
$372,670
Total Revenue per Audited Statements
$372,670
Total Revenue per Form 990
$372,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,352
Grants and Similar Amounts Paid$171,451
Other Expenses$143,217
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$171,451--$171,451
Other Salaries and Wages$98,877$6,312-$105,189
Current Officers, Directors, Trustees, and Key Employees$94,963$6,061-$101,024
Fees for Services Other$57,434--$57,434
Depreciation Depletion$31,998$2,042-$34,040
Other Employee Benefits$24,548$1,567-$26,115
Fees for Services Accounting$9,831$4,294-$14,125
Payroll Taxes$13,183$841-$14,024
Insurance$5,311$339-$5,650
Other Expenses$3,102$198-$3,300
All Other Expenses$1,974$126-$2,100
Occupancy$1,316$84-$1,400
Office Expenses$191$12-$203
Fees for Services Legal$98$6-$104
Total Functional Expenses$537,646$23,374$0$561,020

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$561,020
Total Expenses per Audited Statements$561,020
Total Expenses per Form 990$561,020
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kua O Ka La Public Charter SchoolHilo, HI-Support$171,451
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
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 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.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Luika Kipu Imaoka
Title
President
Phone
8089655098
Signed
2022-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luika Kipu Imaoka
Formed
1995
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
7

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, Part IX, Line 11G

“Site coordinator 2,035 0 0 program coordinator 55,399 0 0 total 57,434 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2021.”

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01414
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02992
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt013937
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03259
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02172
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05431
IRS990ScheduleD/ExpensesSubtotalAmt0561020
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt052900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt052900
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0617003
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt042067
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0659070
IRS990ScheduleD/RevenueSubtotalAmt0372670
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0561020
IRS990ScheduleD/TotalRevenuePerForm990Amt0372670
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0372670
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0561020
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IRS990ScheduleI/RecipientTable/CashGrantAmt0171451
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KUA O KA LA PUBLIC CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0990347360
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0345 MAKALIKA ST
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
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DRAFT FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS WHO THEN APPROVES IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS SELF-MONITORED BY THE BOARD OF DIRECTORS. A DIRECTOR WILL ABSTAIN FROM VOTING IF CONFLICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BASED ON EXPERIENCE, WORK PERFORMANCE AND COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR EMPLOYEES, INCLUDING PROJECT DIRECTOR, IS BASED ON WORK PERFORMANCE AND COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL POLICIES AND FINANCIAL INFORMATION INCLUDING FORM 990 ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SITE COORDINATOR 2,035 0 0 PROGRAM COORDINATOR 55,399 0 0 TOTAL 57,434 0 0
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02412790
IRS990/TotalAssetsGrp/BOYAmt02564395
IRS990/TotalAssetsGrp/EOYAmt02412790
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IRS990/TotalContributionsAmt0372670
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0537646
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0PAHOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096778
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HOOULULAHUI.COM
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LUIKA KIPU IMAOKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,412,790
Liabilities
$126,204
Net assets
$2,286,586
Revenue
$372,670
Expenses
$561,020
Net income
-$188,350
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