Civic Intelligence

Kalani Mala Inc

EIN 99-0327623 • 501(c)3 • Honolulu, HI

Profile

To perform the charitable functions of and carry out the charitable purposes of eah inc., a related california nonprofit public benefit corporation.

733 Bishop Street Suite 1717Honolulu, HI 96813

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

98th percentile

$549,964

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 794.8% of source-year revenue.

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

Asset Growth

47th percentile

2.4%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

40th percentile

2.0%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Up

$2,929,966

Up $68,671 (+2.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,929,966

Up $68,671 (+2.4%) from 2023

Revenue

Up

$69,194

Up $1,348 (+2.0%) from 2023

Expenses

Down

$523

Down $261 (-33%) from 2023

Net Income

Up

$68,671

Up $1,609 (+2.4%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $13,846,719Liabilities 2011: $379,326Net Assets 2011: $13,467,3932011Assets 2012: $13,361,241Liabilities 2012: $128,644Net Assets 2012: $13,232,5972012Assets 2013: $12,875,352Liabilities 2013: $146,341Net Assets 2013: $12,729,0112013Assets 2014: $10,065,984Liabilities 2014: $159,524Net Assets 2014: $9,906,4602014Assets 2015: $3,736,381Liabilities 2015: $44Net Assets 2015: $3,736,3372015Assets 2016: $3,812,771Liabilities 2016: $0Net Assets 2016: $3,812,7712016Assets 2017: $3,608,413Liabilities 2017: $0Net Assets 2017: $3,608,4132017Assets 2018: $2,541,071Liabilities 2018: $0Net Assets 2018: $2,541,0712018Assets 2019: $2,602,165Liabilities 2019: $0Net Assets 2019: $2,602,1652019Assets 2020: $2,664,746Liabilities 2020: $0Net Assets 2020: $2,664,7462020Assets 2021: $2,728,743Liabilities 2021: $0Net Assets 2021: $2,728,7432021Assets 2022: $2,794,233Liabilities 2022: $0Net Assets 2022: $2,794,2332022Assets 2023: $2,861,295Liabilities 2023: $0Net Assets 2023: $2,861,2952023Assets 2024: $2,929,966Liabilities 2024: $0Net Assets 2024: $2,929,9662024

Highlighted filing

2024

Assets$2,929,966
Liabilities$0
Net Assets$2,929,966

Operations Trend

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

$10M$5.0M$0-$5.0M-$10MRevenue 2011: $1,451,744Expenses 2011: $1,478,868Net Income 2011: -$27,1242011Revenue 2012: $1,319,358Expenses 2012: $1,554,154Net Income 2012: -$234,7962012Revenue 2013: $1,279,066Expenses 2013: $1,782,652Net Income 2013: -$503,5862013Revenue 2014: $1,357,894Expenses 2014: $1,527,158Net Income 2014: -$169,2642014Revenue 2015: $590,037Expenses 2015: $6,760,160Net Income 2015: -$6,170,1232015Revenue 2016: $81,934Expenses 2016: $5,500Net Income 2016: $76,4342016Revenue 2017: $85,170Expenses 2017: $289,528Net Income 2017: -$204,3582017Revenue 2018: $78,187Expenses 2018: $1,145,529Net Income 2018: -$1,067,3422018Revenue 2019: $61,617Expenses 2019: $523Net Income 2019: $61,0942019Revenue 2020: $67,581Expenses 2020: $5,000Net Income 2020: $62,5812020Revenue 2021: $65,512Expenses 2021: $1,515Net Income 2021: $63,9972021Revenue 2022: $66,274Expenses 2022: $784Net Income 2022: $65,4902022Revenue 2023: $67,846Expenses 2023: $784Net Income 2023: $67,0622023Revenue 2024: $69,194Expenses 2024: $523Net Income 2024: $68,6712024

Highlighted filing

2024

Revenue$69,194
Expenses$523
Net Income$68,671

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.07$0.00$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$0.07$0.00$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$0.07$0.00$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.00$2.73$0.07$0.00$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$0.07$0.01$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$0.06$0.00$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.08$1.15$1.07
2017Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$0.09$0.29$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$0.08$0.01$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$0.59$6.76$6.17
2014Summary only. Only limited summary data is available for this year.$10.1$0.16$9.91$1.36$1.53$0.17
2013Summary only. Only limited summary data is available for this year.$12.9$0.15$12.7$1.28$1.78$0.50
2012Summary only. Only limited summary data is available for this year.$13.4$0.13$13.2$1.32$1.55$0.23
2011Summary only. Only limited summary data is available for this year.$13.8$0.38$13.5$1.45$1.48$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Apr 14, 2025
Return Version
2023v6.0
Gross Receipts
$69,194
Mission and Program Overview

Mission

To perform the charitable functions of and carry out the charitable purposes of eah inc., a related california nonprofit public benefit corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$2,861,295$2,929,966▲ $68,671
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,861,295$2,929,966▲ $68,671
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,861,295$2,929,966▲ $68,671
Total Net Assets Fund Balance$2,861,295$2,929,966▲ $68,671
Total Liabilities and Net Assets / Fund Balance$2,861,295$2,929,966▲ $68,671
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katherine FlemingDirector
Aaron EberhardtTreasurer
Welton JordanVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$523
Program Service Revenue
$0
Investment Income
$68,671
Other Revenue
$0
Change in Net Assets
$68,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$523--$523
Total Functional Expenses$523$0$0$523
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The corporation is managed by eah inc., a nonprofit public benefit corporation related to the corporation by common members of the board of directors and/or the power to appoint directors. Eah is responsible for the day to day operations of the corporation, including maintenance of accounting records.

Form 990, Part VI, Section A, Line 8B

There are no subcommittees of the board of directors.

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

The chief financial officer of eah inc. (the supported 501(c)(3) organization) reviews the form 990 prior to presentation to an officer for signature.

Form 990, Part VI, Section B, Line 15A

The corporation does not pay compensation, either as an employee or independent contractor, to any individual.all of the corporation's officers and directors are compensated employees of eah inc., a related 501(c)(3) exempt organization. Salaries from eah inc. Are subject to annual review by eah inc.'s compensation committee, a sub-committee of the board of directors.

Form 990, Part VI, Section B, Line 15B

The corporation does not pay compensation, either as an employee or independent contractor, to any individual.all of the corporation's officers and directors are compensated employees of eah inc., a related 501(c)(3) exempt organization. Salaries from eah inc. Are subject to annual review by eah inc.'s compensation committee, a sub-committee of the board of directors.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Kalani Mala Inc
EIN
99-0327623
Phone
8085238826
Address
733 Bishop Street Suite 1717, Honolulu, HI 96813

Signing Officer

Name
Welton Jordan
Title
VP/secretary
Signed
2025-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Welton Jordan
Formed
1996
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
SND Partners LLP
Address
3470 Mt Diablo Blvd Suite A300, Lafayette, CA 94549
Preparer
Brieanne E Fairley
Phone
9253762195
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The corporation and other not-for-profit corporations have been granted tax-exempt status by the internal revenue service, under code section 501(c)(3) and by the hawaii department of taxation. The income or loss from the consolidated partnerships is reported by the partners on their tax returns and accordingly, no provision for income taxes has been made in the financial statements.the corporation and affiliates believe that they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the financial statements. The corporation and affiliates' forms 990, return of organization exempt from income tax, for the years ending june, 2023, 2022 and 2021 are subject to examination by the irs, generally for three years after they were filed.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PART I, LINE 12G, COLUMNS V & VI:KALANI MALA, INC. (THE ORGANIZATION), HOLDS A SELLER DEFERRED NOTE RECEIVABLE AND A SELLER DEFERRED CASH LOAN THAT ACCRUE ANNUAL INTEREST, BUT WHERE ANNUAL CASH PAYMENTS ARE NOT GUARANTEED. THE NOTES RESULT FROM THE 2015 SALE OF A LOW-INCOME HOUSING PROJECT TO A RELATED LIMITED PARTNERSHIP, KALANI GARDENS II, LP, WHICH WAS FORMED IN ORDER TO OBTAIN AN INVESTMENT OF FUNDS BY A COMBINED 99.99% OF LIMITED PARTNERS THAT WERE NECESSARY IN ORDER TO REHABILITATE THE LOW-INCOME HOUSING PROJECT. THE CARRYBACK OF THE NOTES RECEIVABLE WAS NECESSARY IN ORDER TO MAKE THE SYNDICATION OF THE LIMITED PARTNERSHIP FINANCIALLY FEASIBLE. THE DEVELOPMENT, REHABILITATION, AND PROVIDING OF HOUSING FOR VERY LOW-INCOME, LOW-INCOME, AND MODERATE-INCOME PERSONS IS THE PRIMARY CHARITABLE PURPOSE OF EAH INC., THE SUPPORTED ORGANIZATION. WHEN A CASH PAYMENT ON THE SELLER NOTES IS RECEIVED BY THE ORGANIZATION, THE ORGANIZATION THEN DONATES THAT CASH PAYMENT TO EAH INC. FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024, THERE WERE NO CASH PAYMENTS RECEIVED ON EITHER OF THE SELLER NOTES RECEIVABLE. THEREFORE, NO MONETARY SUPPORT WAS PROVIDED TO EAH FOR THE CURRENT YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part I: Additional Information
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part I, Line 12f: Supported Org Not Named in Organizing Documents
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION AND OTHER NOT-FOR-PROFIT CORPORATIONS HAVE BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE, UNDER CODE SECTION 501(C)(3) AND BY THE HAWAII DEPARTMENT OF TAXATION. THE INCOME OR LOSS FROM THE CONSOLIDATED PARTNERSHIPS IS REPORTED BY THE PARTNERS ON THEIR TAX RETURNS AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS.THE CORPORATION AND AFFILIATES BELIEVE THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE CORPORATION AND AFFILIATES' FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING JUNE, 2023, 2022 AND 2021 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0AARON EBERHARDT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KATHERINE FLEMING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2WELTON JORDAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2VP/SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS MANAGED BY EAH INC., A NONPROFIT PUBLIC BENEFIT CORPORATION RELATED TO THE CORPORATION BY COMMON MEMBERS OF THE BOARD OF DIRECTORS AND/OR THE POWER TO APPOINT DIRECTORS. EAH IS RESPONSIBLE FOR THE DAY TO DAY OPERATIONS OF THE CORPORATION, INCLUDING MAINTENANCE OF ACCOUNTING RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO SUBCOMMITTEES OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CHIEF FINANCIAL OFFICER OF EAH INC. (THE SUPPORTED 501(C)(3) ORGANIZATION) REVIEWS THE FORM 990 PRIOR TO PRESENTATION TO AN OFFICER FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATION DOES NOT PAY COMPENSATION, EITHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR, TO ANY INDIVIDUAL.ALL OF THE CORPORATION'S OFFICERS AND DIRECTORS ARE COMPENSATED EMPLOYEES OF EAH INC., A RELATED 501(C)(3) EXEMPT ORGANIZATION. SALARIES FROM EAH INC. ARE SUBJECT TO ANNUAL REVIEW BY EAH INC.'S COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CORPORATION DOES NOT PAY COMPENSATION, EITHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR, TO ANY INDIVIDUAL.ALL OF THE CORPORATION'S OFFICERS AND DIRECTORS ARE COMPENSATED EMPLOYEES OF EAH INC., A RELATED 501(C)(3) EXEMPT ORGANIZATION. SALARIES FROM EAH INC. ARE SUBJECT TO ANNUAL REVIEW BY EAH INC.'S COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt9C CORP
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt5LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt6LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt7LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt8LOW-INCOME HOUSING
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ECUMENICAL HOUSING CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1EAH KUKUI GARDENS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2BELOVIDA CECILIA LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3HKI HIBISCUS HILLS LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4KALANI GARDENS LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5ORCHARDS EAH LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6HKI NOHONA LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7KUKUI TOWER LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8AVENA BELLA II EAH LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9HKI KAWILI LLC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt822 PELICAN WAY
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