Civic Intelligence

Pu'A Foundation

990 • Fiscal year 2023 • EIN 99-0328687

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.43x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

24th percentile

-9.6%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

21st percentile

-4.9%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-7.4%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$1,046,174

Down $53,933 (-4.9%) from 2022

Net Assets

Down

$877,598

Down $44,327 (-4.8%) from 2022

Liabilities

Down

$168,576

Down $9,606 (-5.4%) from 2022

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin24th percentile

Revenue

Down

$395,072

Down $31,444 (-7.4%) from 2022

Expenses

Up

$433,069

Up $46,618 (+12%) from 2022

Net Income

Down

-$37,997

Down $78,062 (-195%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth21st 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

2023

Assets$1,046,174
Liabilities$168,576
Net Assets$877,598
Open 2023 Filing

Operations Trend

Revenue Growth28th 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

2023

Revenue$395,072
Expenses$433,069
Net Income-$37,997
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$422,626
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$789,751▼ $8,336
Investments in Publicly Traded Securities$202,500$187,969▼ $14,531
Cash and Non-Interest-Bearing Accounts$81,076$58,415▼ $22,661
Inventories for Sale or Use$10,039$10,039→ $0
Accounts Receivable$8,405--
Total Assets$1,100,107$1,046,174▼ $53,933
Liabilities
Other Liabilities$178,182$168,576▼ $9,606
Total Liabilities$178,182$168,576▼ $9,606
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$921,925$877,598▼ $44,327
Total Net Assets Fund Balance$921,925$877,598▼ $44,327
Total Liabilities and Net Assets / Fund Balance$1,100,107$1,046,174▼ $53,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$43,651$64,265-
Other Land Buildings$0$33,188-
Land$746,100--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Donnette Lei KaponoPresident
Toni BissenExecutive Director
Isaiah KaauwaiSecretary
Roberta JahrlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$328,555
Program Service Revenue
$35,684
Investment Income
$4,991
Other Revenue
$25,842
All Other Contributions
$96,199
Change in Net Assets
$-37,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,771
Other Expenses$166,298
Total Fundraising Expense$10,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,283--$99,283
Current Officers, Directors, Trustees, and Key Employees$69,347$22,786$6,935$99,068
Payroll Taxes$38,179$5,159$1,570$44,908
Fees for Services Other$42,114--$42,114
Pension Plan Contributions$16,458$5,408$1,646$23,512
All Other Expenses$6,558$14,051-$20,609
Interest-$19,452-$19,452
Other Expenses$7,580--$7,580
Fees for Services Accounting-$5,700-$5,700
Travel$4,247--$4,247
Total Functional Expenses$350,362$72,556$10,151$433,069
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$159,930
Credit Card Payable$6,746
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
2024-11-15
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
0
Volunteers
0

Preparer

Firm
James D Jennings CPA Inc
Address
615 PIIKOI ST SUITE 1507, HONOLULU, HI 96814
Preparer
James Jennings
Phone
8089428813
Raw XML Appendix371 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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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt043651
IRS990ScheduleD/BuildingsGrp/DepreciationAmt064265
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0107916
IRS990ScheduleD/LandGrp/BookValueAmt0746100
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0746100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033188
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt033188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0159930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CARES LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0789751
IRS990ScheduleD/TotalLiabilityAmt0168576
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
IRS990/TotalAssetsBOYAmt01100107
IRS990/TotalAssetsEOYAmt01046174
IRS990/TotalAssetsGrp/BOYAmt01100107
IRS990/TotalAssetsGrp/EOYAmt01046174
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0328555
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010151
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072556
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0350362
IRS990/TotalFunctionalExpensesGrp/TotalAmt0433069
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0178182
IRS990/TotalLiabilitiesEOYAmt0168576
IRS990/TotalLiabilitiesGrp/BOYAmt0178182
IRS990/TotalLiabilitiesGrp/EOYAmt0168576
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0921925
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0877598
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0350362
IRS990/TotalProgramServiceRevenueAmt035684
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04991
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061526
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0395072
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01100107
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01046174
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04247
IRS990/TravelGrp/TotalAmt04247
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02331 SEAVIEW AVENUE
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096822
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.PUAFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TONI BISSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08089453570
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PU'A FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PUAF
ReturnHeader/Filer/EIN0990328687
ReturnHeader/Filer/PhoneNum08089453570
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ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096822
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431952338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES D JENNINGS CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0615 PIIKOI ST SUITE 1507
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096814
ReturnHeader/PreparerPersonGrp/PhoneNum08089428813
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES JENNINGS
ReturnHeader/ReturnTs02024-11-15T16:39:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,046,174
Liabilities
$168,576
Net assets
$877,598
Revenue
$395,072
Expenses
$433,069
Net income
-$37,997
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