Civic Intelligence

Na Moku Aupuni O Ko Olau Hui

EIN 99-0326180 • 501(c)3 • Haiku, HI

Profile

Ensure due respect for the culture of the kanaka maoli (indigenous people) of keanae-wailuanui ahupua'a (land division), their social, economic, scientific, literary, charitable, historical, spiritual, educational, traditional, and environmental purposes within the meaning of 501(c)(3) of the internal revenue code of 1954, and rules and regulations thereunder as they now exist or as they may hereafter be amended. Develop self-government for their aspirations and to assist them in progressive development as it relates to self-determination and the cooperative management of natural resources. Enhance, preserve, and protect the quality of life and environment for descendants and tenants of keanae-wailuanui ahupua'a as it has existed since time immemorial. Promote constructive measures of development, encourage research and cooperate with one another for the practical achievement of the social, economic, cultural, scientific, literary, charitable, historical, traditional, spiritual, educat

PO Box 81642Haiku, HI 96708

namoku.net

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

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$10,721

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

41%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$250,741

Up $35,338 (+16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$250,741

Up $35,338 (+16%) from 2023

Revenue

Up

$334,485

Up $96,772 (+41%) from 2023

Expenses

Up

$299,147

Up $103,191 (+53%) from 2023

Net Income

Down

$35,338

Down $6,419 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $176,071Net Assets 2021: $176,0712021Assets 2023: $215,403Liabilities 2023: $0Net Assets 2023: $215,4032023Assets 2024: $250,741Liabilities 2024: $0Net Assets 2024: $250,7412024

Highlighted filing

2024

Assets$250,741
Liabilities$0
Net Assets$250,741

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2021: $53,482Expenses 2021: $41,183Net Income 2021: $12,2992021Revenue 2023: $237,713Expenses 2023: $195,956Net Income 2023: $41,7572023Revenue 2024: $334,485Expenses 2024: $299,147Net Income 2024: $35,3382024

Highlighted filing

2024

Revenue$334,485
Expenses$299,147
Net Income$35,338

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$336,283
Mission and Program Overview

Mission

Ensure due respect for the culture of the kanaka maoli (indigenous people) of keanae-wailuanui ahupua'a (land division), their social, economic, scientific, literary, charitable, historical, spiritual, educational, traditional, and environmental purposes within the meaning of 501(c)(3) of the internal revenue code of 1954, and rules and regulations thereunder as they now exist or as they may hereafter be amended. Develop self-government for their aspirations and to assist them in progressive development as it relates to self-determination and the cooperative management of natural resources. Enhance, preserve, and protect the quality of life and environment for descendants and tenants of keanae-wailuanui ahupua'a as it has existed since time immemorial. Promote constructive measures of development, encourage research and cooperate with one another for the practical achievement of the social, economic, cultural, scientific, literary, charitable, historical, traditional, spiritual, educat

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$215,403$250,741▲ $35,338
Land, Buildings, and Equipment, Net$158,000$158,000→ $0
Cash and Non-Interest-Bearing Accounts$57,403$92,741▲ $35,338
Total Assets$215,403$250,741▲ $35,338
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$215,403$250,741▲ $35,338
Total Liabilities and Net Assets / Fund Balance$215,403$250,741▲ $35,338

Asset Categories

AssetBook ValueDepreciationBasis
Land$158,000-$158,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerome Kekiwi JrPresidentFT$10,721$10,721
Norman MartinVice PresidePT$6,650$6,650
Radford KaauamoSergeant ofPT$6,650$6,650

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$202,747
Program Service Revenue
$122,404
Investment Income
$0
Other Revenue
$9,334
All Other Contributions
$148,874
Change in Net Assets
$35,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,629
Salaries, Compensation, and Employee Benefits$92,518
Total Fundraising Expense$7,867
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$61,648$6,850-$68,498
Other Salaries and Wages$55,730$3,096$3,096$61,922
Current Officers, Directors, Trustees, and Key Employees$21,619$1,201$1,201$24,021
Fees for Services Other$16,409$6,005$912$23,326
Occupancy$18,609$2,068-$20,677
All Other Expenses$13,818$1,641$272$15,731
Other Expenses$8,785$488$488$9,761
Fees for Services Accounting-$6,576-$6,576
Payroll Taxes$5,917$329$329$6,575
Advertising$5,473$304$304$6,081
Travel$4,064$226$226$4,516
Office Expenses$2,474$138$138$2,750
Total Functional Expenses$258,388$32,892$7,867$299,147
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,275
Fundraising Direct Expenses$420
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
Yes
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 2

Jerome kekiwi jr. Jessie kekiwi-aweau president secretary familial jerorme kekiwi jr. Jennifer kekiwi-brown secretary director familial jennifer kekiwi-brown jessie kekiwi-aweau director secretary familial

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

The board of directors reviews and approves the form 990 prior to filing.

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

Board members and principal officers are required to sign an annual statement affirming the receipt and understanding of the organization's conflict of interest policy.

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

Compensation for services provided by the president of the organization was based on the organization's grant budget.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon requent.

Filing and Contact Details

Filer

Filer Name
Na Moku Aupuni O Ko Olau Hui
EIN
99-0326180
Phone
8082484401
Address
PO BOX 81642, HAIKU, HI 96708

Signing Officer

Name
Jerome Kekiwi Jr
Title
President
Phone
8082484401
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerome Kekiwi Jr
Formed
1996
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
8
Employees
7
Volunteers
1,000

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 - ORGANIZATION'S MISSION

Ensure due respect for the culture of the kanaka maoli (indigenous people) of keanae-wailuanui ahupua'a (land division), their social, economic, scientific, literary, charitable, historical, spiritual, educational, traditional, and environmental purposes within the meaning of 501(c)(3) of the internal revenue code of 1954, and rules and regulations thereunder as they now exist or as they may hereafter be amended. Develop self-government for their aspirations and to assist them in progressive development as it relates to self-determination and the cooperative management of natural resources. Enhance, preserve, and protect the quality of life and environment for descendants and tenants of keanae-wailuanui ahupua'a as it has existed since time immemorial. Promote constructive measures of development, encourage research and cooperate with one another for the practical achievement of the social, economic, cultural, scientific, literary, charitable, historical, traditional, spiritual, educational, and environmental purposes of kanaka maoli in keanae-wailuanui ahupuaa, situated within the district of ko'olau on the island of maui, state of hawai'i.

Form 990, Page 2, Part III, Line 4B

Ko'olau watershed monitoring project the ko'olau watershed monitoring project was funded in 2020 by maui countys office of economic development and managed by the maui nui marine council. This project consisted of hiring our community members to collect water quality data in various streams throughout the koolau district in east maui. The duration of this project was only for 2020. In 2023, na moku received 75,000 from the environmental protection agency to conduct stream monitoring efforts similar to what our community members did back in 2020. We hired three employees in april 2023 and we recently spent all the funds in july. We allocated the payroll wages of three employees to the grant. Na moku also received an additional 10,000 from hawaii peoples fund to purchase equipment and software for this project.

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IRS990/ProgSrvcAccomActy2Grp/Desc0KO'OLAU WATERSHED MONITORING PROJECT THE KO'OLAU WATERSHED MONITORING PROJECT WAS FUNDED IN 2020 BY MAUI COUNTYS OFFICE OF ECONOMIC DEVELOPMENT AND MANAGED BY THE MAUI NUI MARINE COUNCIL. THIS PROJECT CONSISTED OF HIRING OUR COMMUNITY MEMBERS TO COLLECT WATER QUALITY DATA IN VARIOUS STREAMS THROUGHOUT THE KOOLAU DISTRICT IN EAST MAUI. THE DURATION OF THIS PROJECT WAS ONLY FOR 2020. IN 2023, NA MOKU RECEIVED 75,000 FROM THE ENVIRONMENTAL PROTECTION AGENCY TO CONDUCT STREAM MONITORING EFFORTS SIMILAR TO WHAT OUR COMMUNITY MEMBERS DID BACK IN 2020. WE HIRED THREE EMPLOYEES IN APRIL 2023 AND WE RECENTLY SPENT ALL THE FUNDS IN JULY. WE ALLOCATED THE PAYROLL WAGES OF THREE EMPLOYEES TO THE GRANT. NA MOKU ALSO RECEIVED AN ADDITIONAL 10,000 FROM HAWAII PEOPLES FUND TO PURCHASE EQUIPMENT AND SOFTWARE FOR THIS PROJECT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENSURE DUE RESPECT FOR THE CULTURE OF THE KANAKA MAOLI (INDIGENOUS PEOPLE) OF KEANAE-WAILUANUI AHUPUA'A (LAND DIVISION), THEIR SOCIAL, ECONOMIC, SCIENTIFIC, LITERARY, CHARITABLE, HISTORICAL, SPIRITUAL, EDUCATIONAL, TRADITIONAL, AND ENVIRONMENTAL PURPOSES WITHIN THE MEANING OF 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954, AND RULES AND REGULATIONS THEREUNDER AS THEY NOW EXIST OR AS THEY MAY HEREAFTER BE AMENDED. DEVELOP SELF-GOVERNMENT FOR THEIR ASPIRATIONS AND TO ASSIST THEM IN PROGRESSIVE DEVELOPMENT AS IT RELATES TO SELF-DETERMINATION AND THE COOPERATIVE MANAGEMENT OF NATURAL RESOURCES. ENHANCE, PRESERVE, AND PROTECT THE QUALITY OF LIFE AND ENVIRONMENT FOR DESCENDANTS AND TENANTS OF KEANAE-WAILUANUI AHUPUA'A AS IT HAS EXISTED SINCE TIME IMMEMORIAL. PROMOTE CONSTRUCTIVE MEASURES OF DEVELOPMENT, ENCOURAGE RESEARCH AND COOPERATE WITH ONE ANOTHER FOR THE PRACTICAL ACHIEVEMENT OF THE SOCIAL, ECONOMIC, CULTURAL, SCIENTIFIC, LITERARY, CHARITABLE, HISTORICAL, TRADITIONAL, SPIRITUAL, EDUCATIONAL, AND ENVIRONMENTAL PURPOSES OF KANAKA MAOLI IN KEANAE-WAILUANUI AHUPUAA, SITUATED WITHIN THE DISTRICT OF KO'OLAU ON THE ISLAND OF MAUI, STATE OF HAWAI'I.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KO'OLAU WATERSHED MONITORING PROJECT THE KO'OLAU WATERSHED MONITORING PROJECT WAS FUNDED IN 2020 BY MAUI COUNTYS OFFICE OF ECONOMIC DEVELOPMENT AND MANAGED BY THE MAUI NUI MARINE COUNCIL. THIS PROJECT CONSISTED OF HIRING OUR COMMUNITY MEMBERS TO COLLECT WATER QUALITY DATA IN VARIOUS STREAMS THROUGHOUT THE KOOLAU DISTRICT IN EAST MAUI. THE DURATION OF THIS PROJECT WAS ONLY FOR 2020. IN 2023, NA MOKU RECEIVED 75,000 FROM THE ENVIRONMENTAL PROTECTION AGENCY TO CONDUCT STREAM MONITORING EFFORTS SIMILAR TO WHAT OUR COMMUNITY MEMBERS DID BACK IN 2020. WE HIRED THREE EMPLOYEES IN APRIL 2023 AND WE RECENTLY SPENT ALL THE FUNDS IN JULY. WE ALLOCATED THE PAYROLL WAGES OF THREE EMPLOYEES TO THE GRANT. NA MOKU ALSO RECEIVED AN ADDITIONAL 10,000 FROM HAWAII PEOPLES FUND TO PURCHASE EQUIPMENT AND SOFTWARE FOR THIS PROJECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JEROME KEKIWI JR. JESSIE KEKIWI-AWEAU PRESIDENT SECRETARY FAMILIAL JERORME KEKIWI JR. JENNIFER KEKIWI-BROWN SECRETARY DIRECTOR FAMILIAL JENNIFER KEKIWI-BROWN JESSIE KEKIWI-AWEAU DIRECTOR SECRETARY FAMILIAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS AND PRINCIPAL OFFICERS ARE REQUIRED TO SIGN AN ANNUAL STATEMENT AFFIRMING THE RECEIPT AND UNDERSTANDING OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR SERVICES PROVIDED BY THE PRESIDENT OF THE ORGANIZATION WAS BASED ON THE ORGANIZATION'S GRANT BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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