Civic Intelligence

Pu'A Foundation

990 • Fiscal year 2022 • EIN 99-0328687

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

Organization ProfileWWW.PUAFOUNDATION.ORG
2331 Seaview AvenueHonolulu, HI 96822

(808) 945-3570

Siviq Scores

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

Liabilities / Assets

65th percentile

0.16x

Higher debt load relative to assets than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.42x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

55th percentile

9.4%

Higher net margin than 55% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$103,844

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

50th percentile

1.2%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

94th percentile

150%

Faster revenue growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$1,100,107

Up $12,938 (+1.2%) from 2021

Net Assets

Up

$921,925

Up $40,065 (+4.5%) from 2021

Liabilities

Down

$178,182

Down $27,127 (-13%) from 2021

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin55th percentile

Revenue

Up

$426,516

Up $256,229 (+150%) from 2021

Expenses

Up

$386,451

Up $82,034 (+27%) from 2021

Net Income

Up

$40,065

Up $174,195 (+130%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,062,268Liabilities 2010: $2,571Net Assets 2010: $2,059,6972010Assets 2011: $1,936,642Liabilities 2011: $4,003Net Assets 2011: $1,932,6392011Assets 2012: $1,837,052Liabilities 2012: $5,863Net Assets 2012: $1,831,1892012Assets 2013: $1,830,121Liabilities 2013: -$8,608Net Assets 2013: $1,838,7292013Assets 2014: $1,827,911Liabilities 2014: -$40,607Net Assets 2014: $1,868,5182014Assets 2015: $1,476,894Liabilities 2015: $4,591Net Assets 2015: $1,472,3032015Assets 2016: $1,585,134Liabilities 2016: $36,478Net Assets 2016: $1,548,6562016Assets 2017: $1,486,891Liabilities 2017: $35,656Net Assets 2017: $1,451,2352017Assets 2018: $1,235,209Liabilities 2018: $36,808Net Assets 2018: $1,198,4012018Assets 2019: $1,252,682Liabilities 2019: $25,055Net Assets 2019: $1,227,6272019Assets 2020: $1,214,832Liabilities 2020: $198,824Net Assets 2020: $1,016,0082020Assets 2021: $1,087,169Liabilities 2021: $205,309Net Assets 2021: $881,8602021Assets 2022: $1,100,107Liabilities 2022: $178,182Net Assets 2022: $921,9252022Assets 2023: $1,046,174Liabilities 2023: $168,576Net Assets 2023: $877,5982023Assets 2024: $1,437,228Liabilities 2024: $586,856Net Assets 2024: $850,3722024

Highlighted filing

2022

Assets$1,100,107
Liabilities$178,182
Net Assets$921,925
Open 2022 Filing

Operations Trend

Revenue Growth94th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $175,7502010Expenses 2011: $199,6702011Expenses 2012: $255,6052012Revenue 2013: $222,402Expenses 2013: $283,859Net Income 2013: -$61,4572013Revenue 2014: $112,090Expenses 2014: $93,462Net Income 2014: $18,6282014Revenue 2015: $245,688Expenses 2015: $354,634Net Income 2015: -$108,9462015Revenue 2016: $328,890Expenses 2016: $340,225Net Income 2016: -$11,3352016Revenue 2017: $295,674Expenses 2017: $419,749Net Income 2017: -$124,0752017Revenue 2018: $244,417Expenses 2018: $366,976Net Income 2018: -$122,5592018Revenue 2019: $294,886Expenses 2019: $334,894Net Income 2019: -$40,0082019Revenue 2020: $211,901Expenses 2020: $331,519Net Income 2020: -$119,6182020Revenue 2021: $170,287Expenses 2021: $304,417Net Income 2021: -$134,1302021Revenue 2022: $426,516Expenses 2022: $386,451Net Income 2022: $40,0652022Revenue 2023: $395,072Expenses 2023: $433,069Net Income 2023: -$37,9972023Revenue 2024: $450,136Expenses 2024: $480,181Net Income 2024: -$30,0452024

Highlighted filing

2022

Revenue$426,516
Expenses$386,451
Net Income$40,065
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$434,452
Mission and Program Overview

Mission

Promoting hawaii's history and culture to reconcile the past to the present so that a better future is built together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$798,087$798,087→ $0
Investments in Publicly Traded Securities$247,203$202,500▼ $44,703
Cash and Non-Interest-Bearing Accounts$25,515$81,076▲ $55,561
Inventories for Sale or Use$10,039$10,039→ $0
Accounts Receivable$6,325$8,405▲ $2,080
Total Assets$1,087,169$1,100,107▲ $12,938
Liabilities
Other Liabilities$196,852$168,579▼ $28,273
Accounts Payable and Accrued Expenses$8,457$9,603▲ $1,146
Total Liabilities$205,309$178,182▼ $27,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$881,860$921,925▲ $40,065
Total Net Assets Fund Balance$881,860$921,925▲ $40,065
Total Liabilities and Net Assets / Fund Balance$1,087,169$1,100,107▲ $12,938

Asset Categories

AssetBook ValueDepreciationBasis
Land$746,100-$746,100
Buildings$51,987$89,117$141,104
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Toni BissenExecutive DirectorFT$92,664$11,180$103,844

Board Members and Trustees

NameTitle
Donnette Lei KaponoPresident
Isaiah KaauwaiVice President
Kealahou AlikaSecretary
Roberta JahrlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$339,510
Program Service Revenue
$8,493
Investment Income
$3,914
Other Revenue
$74,599
All Other Contributions
$298,128
Change in Net Assets
$40,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$236,179
Other Expenses$150,272
Total Fundraising Expense$8,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,288--$94,288
Current Officers, Directors, Trustees, and Key Employees$64,865$21,313$6,486$92,664
Other Employee Benefits$26,352$3,529$1,074$30,955
All Other Expenses$19,790$9,995-$29,785
Conferences and Meetings$27,649--$27,649
Payroll Taxes$15,555$2,083$634$18,272
Other Expenses$7,285$1,560-$8,845
Fees for Services Other-$6,140-$6,140
Fees for Services Accounting-$5,700-$5,700
Insurance-$5,503-$5,503
Travel-$2,000-$2,000
Total Functional Expenses$311,334$66,923$8,194$386,451
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cares Loan$149,259
Simple Ira$17,420
Security Deposit$1,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section B, Line 11B

“A pdf copy of the form is emailed to the officers and board of directors for review.”

Form 990, Part VI, Section B, Line 12C

“The organization's form 990 will be available for public inspection on www.guidestar.org and upon request. Other documents will be povided upon written request.”

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

“Compensation was researched by an independent accountant who researched guidestar and presented a range of comparability data.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
PU'A FOUNDATION
EIN
99-0328687
Phone
8089453570
Address
2331 SEAVIEW AVENUE, HONOLULU, HI 96822

Signing Officer

Name
Toni Bissen
Title
Executive Director
Phone
8089453570
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Toni Bissen
Formed
1996
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
3
Volunteers
31

Preparer

Firm
James D Jennings CPA Inc
Address
615 PIIKOI ST SUITE 1507, HONOLULU, HI 96814
Preparer
James Jennings
Phone
8089428813
Raw XML Appendix385 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt069960
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0138888
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0174601
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0124741
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0847700
IRS990ScheduleA/TotalSupportAmt01199443
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt051987
IRS990ScheduleD/BuildingsGrp/DepreciationAmt089117
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0141104
IRS990ScheduleD/LandGrp/BookValueAmt0746100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0746100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0149259
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CARES LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SIMPLE IRA
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0798087
IRS990ScheduleD/TotalLiabilityAmt0168579
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PDF COPY OF THE FORM IS EMAILED TO THE OFFICERS AND BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 WILL BE AVAILABLE FOR PUBLIC INSPECTION ON WWW.GUIDESTAR.ORG AND UPON REQUEST. OTHER DOCUMENTS WILL BE POVIDED UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION WAS RESEARCHED BY AN INDEPENDENT ACCOUNTANT WHO RESEARCHED GUIDESTAR AND PRESENTED A RANGE OF COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01100107
IRS990/TotalAssetsGrp/BOYAmt01087169
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08194
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066923
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0311334
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0205309
IRS990/TotalLiabilitiesEOYAmt0178182
IRS990/TotalLiabilitiesGrp/BOYAmt0205309
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0881860
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IRS990/TotalOtherCompensationAmt011180
IRS990/TotalProgramServiceExpensesAmt0311334
IRS990/TotalProgramServiceRevenueAmt08493
IRS990/TotalReportableCompFromOrgAmt092664
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083092
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431952338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES D JENNINGS CPA INC
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
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ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TONI
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,100,107
Liabilities
$178,182
Net assets
$921,925
Revenue
$426,516
Expenses
$386,451
Net income
$40,065
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.59$0.85$0.45$0.48$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.17$0.88$0.40$0.43$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.18$0.92$0.43$0.39$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.21$0.88$0.17$0.30$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.20$1.02$0.21$0.33$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.23$0.29$0.33$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.04$1.20$0.24$0.37$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.49$0.04$1.45$0.30$0.42$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.04$1.55$0.33$0.34$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.47$0.25$0.35$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.04$1.87$0.11$0.09$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.83$0.01$1.84$0.22$0.28$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.01$1.83$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.93$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.00$2.06$0.18