Civic Intelligence

Kuali'I Foundation

EIN 99-0329344 • 501(c)3 • Honolulu, HI

Profile

The kuali'i foundation's mission is to support the purposes and functions of manoa heritage center by owning, preserving and maintaining an historic property to benefit the public and increase the understanding of the cultural heritage of hawaii.

Refreshing map…

2856 Oahu AvenueHonolulu, HI 96822

n/A

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.22x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

72nd percentile

17%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

13th percentile

$104,138

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$40,972,608

Up $3,776,840 (+10%) from 2023

Liabilities

Up

$284,996

Up $265,377 (+1353%) from 2023

Net Assets

Up

$40,687,612

Up $3,511,463 (+9.4%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin72nd percentile

Revenue

Down

$1,285,299

Down $12,031,312 (-90%) from 2023

Expenses

Up

$1,068,868

Up $427,211 (+67%) from 2023

Net Income

Down

$216,431

Down $12,458,523 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$60M$40M$20M$0Assets 2010: $10,735,865Liabilities 2010: $0Net Assets 2010: $10,735,8652010Assets 2011: $10,875,008Liabilities 2011: $0Net Assets 2011: $10,875,0082011Assets 2012: $11,431,483Liabilities 2012: $0Net Assets 2012: $11,431,4832012Assets 2013: $11,957,788Liabilities 2013: $0Net Assets 2013: $11,957,7882013Assets 2014: $13,444,279Liabilities 2014: $0Net Assets 2014: $13,444,2792014Assets 2015: $11,937,708Liabilities 2015: $0Net Assets 2015: $11,937,7082015Assets 2016: $13,223,189Liabilities 2016: $0Net Assets 2016: $13,223,1892016Assets 2017: $13,876,831Liabilities 2017: $0Net Assets 2017: $13,876,8312017Assets 2018: $13,499,080Liabilities 2018: $500Net Assets 2018: $13,498,5802018Assets 2019: $18,181,114Liabilities 2019: $500Net Assets 2019: $18,180,6142019Assets 2020: $21,602,783Liabilities 2020: $802Net Assets 2020: $21,601,9812020Assets 2021: $26,843,976Liabilities 2021: $500Net Assets 2021: $26,843,4762021Assets 2022: $23,231,902Liabilities 2022: $500Net Assets 2022: $23,231,4022022Assets 2023: $37,195,768Liabilities 2023: $19,619Net Assets 2023: $37,176,1492023Assets 2024: $40,972,608Liabilities 2024: $284,996Net Assets 2024: $40,687,6122024

Highlighted filing

2024

Assets$40,972,608
Liabilities$284,996
Net Assets$40,687,612
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $151,5882010Revenue 2011: $7,042Expenses 2011: $68,190Net Income 2011: -$61,1482011Expenses 2012: $72,8852012Revenue 2013: -$924,141Expenses 2013: $149,742Net Income 2013: -$1,073,8832013Revenue 2014: $1,253,334Expenses 2014: $109,888Net Income 2014: $1,143,4462014Revenue 2015: $212,111Expenses 2015: $124,669Net Income 2015: $87,4422015Revenue 2016: $914,259Expenses 2016: $144,651Net Income 2016: $769,6082016Revenue 2017: $458,229Expenses 2017: $174,557Net Income 2017: $283,6722017Revenue 2018: $605,616Expenses 2018: $251,696Net Income 2018: $353,9202018Revenue 2019: $2,358,450Expenses 2019: $168,882Net Income 2019: $2,189,5682019Revenue 2020: $1,919,200Expenses 2020: $172,356Net Income 2020: $1,746,8442020Revenue 2021: $1,808,004Expenses 2021: $197,179Net Income 2021: $1,610,8252021Revenue 2022: $962,193Expenses 2022: $254,926Net Income 2022: $707,2672022Revenue 2023: $13,316,611Expenses 2023: $641,657Net Income 2023: $12,674,9542023Revenue 2024: $1,285,299Expenses 2024: $1,068,868Net Income 2024: $216,4312024

Highlighted filing

2024

Revenue$1,285,299
Expenses$1,068,868
Net Income$216,431
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$40,972,608
Liabilities
$284,996
Net assets
$40,687,612
Revenue
$1,285,299
Expenses
$1,068,868
Net income
$216,431
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.0$0.28$40.7$1.29$1.07$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.2$0.02$37.2$13.3$0.64$12.7
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$0.00$23.2$0.96$0.25$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.8$0.00$26.8$1.81$0.20$1.61
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$0.00$21.6$1.92$0.17$1.75
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.2$0.00$18.2$2.36$0.17$2.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$0.00$13.5$0.61$0.25$0.35
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$0.00$13.9$0.46$0.17$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$0.00$13.2$0.91$0.14$0.77
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.00$11.9$0.21$0.12$0.09
2014Detailed filing. Detailed filing data is available for this year.$13.4$0.00$13.4$1.25$0.11$1.14
2013Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$0.92$0.15$1.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$0.00$11.4$0.07
2011Summary only. Only limited summary data is available for this year.$10.9$0.00$10.9$0.01$0.07$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$0.00$10.7$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,379,354
Mission and Program Overview

Mission

The kuali'i foundation's mission is to support the purposes and functions of manoa heritage center by owning, preserving and maintaining an historic property to benefit the public and promote an understanding of hawaii's cultural and natural heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,622,386$28,922,403▲ $3,300,017
Savings and Temporary Cash Investments$8,529,485$8,793,454▲ $263,969
Land, Buildings, and Equipment, Net$2,853,077$2,839,234▼ $13,843
Cash and Non-Interest-Bearing Accounts$187,315$408,379▲ $221,064
Prepaid Expenses and Deferred Charges$3,505$8,697▲ $5,192
Accounts Receivable-$441-
Total Assets$37,195,768$40,972,608▲ $3,776,840
Liabilities
Accounts Payable and Accrued Expenses$19,619$284,996▲ $265,377
Total Liabilities$19,619$284,996▲ $265,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,326,321$36,837,784▲ $3,511,463
Net Assets With Donor Restrictions$3,849,828$3,849,828→ $0
Total Net Assets Fund Balance$37,176,149$40,687,612▲ $3,511,463
Total Liabilities and Net Assets / Fund Balance$37,195,768$40,972,608▲ $3,776,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,129,897$486,561$1,616,458
Land$1,563,888-$1,563,888
Other Land Buildings$119,486$913,738$1,033,224
Equipment$25,963$7,392$33,355

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,599,827---$4,599,827
2023$4,599,827---$4,599,827
2022$4,470,407$129,420--$4,599,827
2021$4,252,837$217,570--$4,470,407
2020$3,128,913$1,123,924--$4,252,837
Compensation and Service Providers
Top Officer Pay13th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Lisa SolomineExecutive DirectorPT$104,138$104,138

Board Members and Trustees

NameTitle
Scott B PowerPresident
Beryl B BlaichDirector
Catherine L CookeDirector
Lynne JohnsonDirector
David LeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,284,799
Other Revenue
$500
Change in Net Assets
$216,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$469,323
Grants and Similar Amounts Paid$400,000
Salaries, Compensation, and Employee Benefits$199,545
Total Fundraising Expense$24,589
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$400,000--$400,000
Fees for Service Investment Mgmnt Fees-$195,246-$195,246
Other Salaries and Wages$99,313$8,581$7,748$115,642
Depreciation Depletion$83,746$7,235$6,534$97,515
Occupancy$52,008$4,493$4,057$60,558
Fees for Services Other-$53,532-$53,532
Current Officers, Directors, Trustees, and Key Employees$44,717$3,864$3,489$52,070
Office Expenses-$34,177-$34,177
Other Employee Benefits$13,444$1,162$1,049$15,655
Payroll Taxes$12,460$1,076$972$14,508
Fees for Services Accounting-$12,105-$12,105
Insurance$7,264$628$567$8,459
Fees for Services Legal-$6,828-$6,828
Pension Plan Contributions$1,434$124$112$1,670
Information Technology$775$67$61$903
Total Functional Expenses$715,161$329,118$24,589$1,068,868
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Manoa Heritage CenterHonolulu, HI501(c)(3)To Support Purposes & Functions of Manoa Heritage Center. to Operate and Maintain Property of Historical and Cultural Significance.$400,000
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
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

“Form 990 was circulated to the board of directors and reviewed by an officer.”

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

“Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
KUALI'I FOUNDATION
EIN
99-0329344
Phone
8089881287
Address
2856 OAHU AVENUE, HONOLULU, HI 96822

Signing Officer

Name
Scott B Power
Title
President
Phone
8089881287
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott B Power
Formed
1996
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
5

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Financial Statement Notes

PART III, LINE 4:

“The kukao'o heiau is a highly significant hawaiian cultural site that is extremely well preserved. The hawaiian agricultural site originates in hawaiian antiquity and provides the fundamental backdrop for docent guided tours.”

PART V, LINE 4:

“The organization's endowed funds are intended to preserve and support the foundation's assets and programs in perpetuity. The sam cooke endowed fund supports manoa heritage center programs and operations.”

PART X, LINE 2:

“U.s. Gaap requires uncertain tax positions to be recognized in the consolidated financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of the center and foundation as of and for the years ended december 31, 2024 and 2023 and determined that they had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The center and foundation are subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

Raw XML AppendixShowing 400 of 464 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE KUALI'I FOUNDATION'S MISSION IS TO SUPPORT THE PURPOSES AND FUNCTIONS OF MANOA HERITAGE CENTER BY OWNING, PRESERVING AND MAINTAINING AN HISTORIC PROPERTY TO BENEFIT THE PUBLIC AND PROMOTE AN UNDERSTANDING OF HAWAII'S CULTURAL AND NATURAL HERITAGE.
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IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE KUALI'I FOUNDATION'S MISSION IS TO SUPPORT THE PURPOSES AND FUNCTIONS OF MANOA HERITAGE CENTER BY OWNING, PRESERVING AND MAINTAINING AN HISTORIC PROPERTY TO BENEFIT THE PUBLIC AND PROMOTE AN UNDERSTANDING OF HAWAII'S CULTURAL AND NATURAL HERITAGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt052008
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IRS990/OfficeExpensesGrp/TotalAmt034177
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0115642
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0972
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01076
IRS990/PayrollTaxesGrp/ProgramServicesAmt012460
IRS990/PayrollTaxesGrp/TotalAmt014508
IRS990/PensionPlanContributionsGrp/FundraisingAmt0112
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0124
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01434
IRS990/PensionPlanContributionsGrp/TotalAmt01670
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03505
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08697
IRS990/PrincipalOfficerNm0SCOTT B POWER
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0268235
IRS990/PYInvestmentIncomeAmt07741877
IRS990/PYOtherExpensesAmt0373422
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
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IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0641657
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0216431
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990/RevenueAmt0500
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08529485
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08793454
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
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IRS990ScheduleA/SupportedOrganizationsCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0400000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MANOA HERITAGE CTR
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0400000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01129897
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0486561
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01616458
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04599827
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04599827
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04599827
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04599827
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04470407
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0129420
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04599827
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0217570
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04470407
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03128913
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01123924
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04252837
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt025963
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07392
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033355
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01563888
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01563888
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0119486
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0913738
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01033224
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE KUKAO'O HEIAU IS A HIGHLY SIGNIFICANT HAWAIIAN CULTURAL SITE THAT IS EXTREMELY WELL PRESERVED. THE HAWAIIAN AGRICULTURAL SITE ORIGINATES IN HAWAIIAN ANTIQUITY AND PROVIDES THE FUNDAMENTAL BACKDROP FOR DOCENT GUIDED TOURS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S ENDOWED FUNDS ARE INTENDED TO PRESERVE AND SUPPORT THE FOUNDATION'S ASSETS AND PROGRAMS IN PERPETUITY. THE SAM COOKE ENDOWED FUND SUPPORTS MANOA HERITAGE CENTER PROGRAMS AND OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE CENTER AND FOUNDATION AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CENTER AND FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02839234
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0400000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT PURPOSES & FUNCTIONS OF MANOA HERITAGE CENTER. TO OPERATE AND MAINTAIN PROPERTY OF HISTORICAL AND CULTURAL SIGNIFICANCE.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MANOA HERITAGE CENTER
IRS990ScheduleI/RecipientTable/RecipientEIN0990329524
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02856 OAHU AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096822
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REVIEW OF ACCOUNTING RECORDS UPON REQUEST.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS CIRCULATED TO THE BOARD OF DIRECTORS AND REVIEWED BY AN OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS 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 C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MANOA HERITAGE CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990329524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CONDUCT EDUCATIONAL PROGRAMS AND ACITIVITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02856 OAHU AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096822
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00

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