Civic Intelligence

Laakea Village

EIN 99-0348754 • 501(c)3 • Paia, HI

Profile

La'a Kea Foundation

PO Box 790994Paia, HI 96779

n/A

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

49th percentile

$54,487

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

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

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

79th percentile

38%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$1,460,478

Up $212,385 (+17%) from 2023

Liabilities

Up

$32,255

Up $25,207 (+358%) from 2023

Net Assets

Up

$1,428,223

Up $187,178 (+15%) from 2023

Revenue

Up

$1,060,824

Up $292,974 (+38%) from 2023

Expenses

Down

$873,646

Down $25,201 (-2.8%) from 2023

Net Income

Up

$187,178

Up $318,175 (+243%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $127,950Liabilities 2011: $02011Assets 2012: $480,979Liabilities 2012: $0Net Assets 2012: $480,9792012Assets 2013: $510,176Liabilities 2013: $0Net Assets 2013: $510,1762013Assets 2014: $528,482Liabilities 2014: $0Net Assets 2014: $528,4822014Assets 2015: $538,120Liabilities 2015: $0Net Assets 2015: $538,1202015Assets 2016: $800,155Liabilities 2016: $0Net Assets 2016: $800,1552016Assets 2017: $966,418Liabilities 2017: $30,388Net Assets 2017: $936,0302017Assets 2018: $1,194,980Liabilities 2018: $47,877Net Assets 2018: $1,147,1032018Assets 2019: $1,147,539Liabilities 2019: $39,880Net Assets 2019: $1,107,6592019Assets 2020: $1,350,980Liabilities 2020: $176,490Net Assets 2020: $1,174,4902020Assets 2021: $1,483,738Liabilities 2021: $12,708Net Assets 2021: $1,471,0302021Assets 2022: $1,382,497Liabilities 2022: $10,455Net Assets 2022: $1,372,0422022Assets 2023: $1,248,093Liabilities 2023: $7,048Net Assets 2023: $1,241,0452023Assets 2024: $1,460,478Liabilities 2024: $32,255Net Assets 2024: $1,428,2232024

Highlighted filing

2024

Assets$1,460,478
Liabilities$32,255
Net Assets$1,428,223

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $160,915Expenses 2011: $76,260Net Income 2011: $84,6552011Revenue 2012: $497,982Expenses 2012: $144,836Net Income 2012: $353,1462012Revenue 2013: $229,278Expenses 2013: $200,081Net Income 2013: $29,1972013Revenue 2014: $285,852Expenses 2014: $265,746Net Income 2014: $20,1062014Revenue 2015: $454,707Expenses 2015: $445,069Net Income 2015: $9,6382015Revenue 2016: $813,814Expenses 2016: $551,779Net Income 2016: $262,0352016Revenue 2017: $927,795Expenses 2017: $816,620Net Income 2017: $111,1752017Revenue 2018: $1,337,678Expenses 2018: $1,126,605Net Income 2018: $211,0732018Revenue 2019: $985,666Expenses 2019: $1,021,309Net Income 2019: -$35,6432019Revenue 2020: $964,011Expenses 2020: $897,180Net Income 2020: $66,8312020Revenue 2021: $1,152,937Expenses 2021: $856,397Net Income 2021: $296,5402021Revenue 2022: $653,894Expenses 2022: $752,882Net Income 2022: -$98,9882022Revenue 2023: $767,850Expenses 2023: $898,847Net Income 2023: -$130,9972023Revenue 2024: $1,060,824Expenses 2024: $873,646Net Income 2024: $187,1782024

Highlighted filing

2024

Revenue$1,060,824
Expenses$873,646
Net Income$187,178

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.03$1.43$1.06$0.87$0.19
2023Summary only. Only limited summary data is available for this year.$1.25$0.01$1.24$0.77$0.90$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.01$1.37$0.65$0.75$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.01$1.47$1.15$0.86$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.18$1.17$0.96$0.90$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.04$1.11$0.99$1.02$0.04
2018Summary only. Only limited summary data is available for this year.$1.19$0.05$1.15$1.34$1.13$0.21
2017Summary only. Only limited summary data is available for this year.$0.97$0.03$0.94$0.93$0.82$0.11
2016Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.81$0.55$0.26
2015Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.45$0.45$0.01
2014Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.29$0.27$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.23$0.20$0.03
2012Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.50$0.14$0.35
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.16$0.08$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$1,066,482
Mission and Program Overview

Mission

The la'akea village is a place where adults with developmental disabilities can go to live, learn, and work with others in an atmosphere of care and respect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$554,970$535,962▼ $19,008
Cash and Non-Interest-Bearing Accounts$196,237$513,083▲ $316,846
Savings and Temporary Cash Investments$203,231$150,000▼ $53,231
Accounts Receivable$95,162$53,285▼ $41,877
Prepaid Expenses and Deferred Charges-$5,194-
Inventories for Sale or Use-$427-
Total Assets$1,248,093$1,460,478▲ $212,385
Other Assets Total$198,493$202,527▲ $4,034
Liabilities
Accounts Payable and Accrued Expenses$7,048$23,355▲ $16,307
Other Liabilities-$8,900-
Total Liabilities$7,048$32,255▲ $25,207
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,241,045$1,114,013▼ $127,032
Net Assets With Donor Restrictions-$314,210-
Total Net Assets Fund Balance$1,241,045$1,428,223▲ $187,178
Total Liabilities and Net Assets / Fund Balance$1,248,093$1,460,478▲ $212,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$315,648$145,752$461,400
Land$209,810-$209,810
Equipment$426$82,589$83,015
Leasehold Improvements$10,078$18,199$28,277
Other Assets Org$202,527--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ashlee KlempererExecutive DiFT$49,411$5,076$54,487

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$267,182
Program Service Revenue
$785,978
Investment Income
$0
Other Revenue
$7,664
All Other Contributions
$111,382
Change in Net Assets
$187,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$636,426
Other Expenses$235,045
Total Fundraising Expense$3,594
Professional Fundraising Fees$2,175
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$372,423$100,339-$472,762
Other Employee Benefits$23,910$43,912-$67,822
Current Officers, Directors, Trustees, and Key Employees$40,049$14,438-$54,487
Insurance$26,743$26,029-$52,772
Payroll Taxes$33,480$7,875-$41,355
Fees for Services Other$3,859$24,329-$28,188
Depreciation Depletion-$18,519-$18,519
Occupancy$2,609$14,499-$17,108
Fees for Services Accounting$379$16,678-$17,057
All Other Expenses$8,019$7,295-$15,314
Information Technology$4,506$7,618-$12,124
Other Expenses$149$4,431-$4,431
Office Expenses-$2,586-$2,586
Fees for Services Professional Fundraising--$2,175$2,175
Advertising$56$450$1,419$1,925
Fees for Services Legal-$517-$517
Total Functional Expenses$527,551$342,501$3,594$873,646
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,175
Fundraising Gross Income$472
Fundraising Direct Expenses$215
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$8,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 11B

The finance committee reviews the form 990 and recommends board approval.

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

Before taking action on any item, board members are required to disclose any conflicts of interest.

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

The board of directors uses comparable data from other nonprofits to set the salary of the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents and the form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
LA'AKEA VILLAGE
EIN
99-0348754
Phone
8085798398
Address
PO BOX 790994, PAIA, HI 96779

Signing Officer

Name
Susan Graham
Title
President
Phone
8082813463
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Graham
Formed
2000
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
28
Volunteers
20

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, Page 2, Part III, Line 4A

Day treatment program: covid and the doh rules that were put into effect significantly altered our approach to providing services. Prior to march 2020, the campus was considered a community hub where participants and mentors gathered in morning circle, a community and communal lunch was served every day, the country store was open and many activities took place. All of this quickly took a pivot to limit potential exposure for this vulnerable population. We had to find ways for our participants to continue to touch and feel the inclusive, life sharing setting where they engage in a healthy productive lifestyle. With the help of zoom, the participants continued to connect for morning circle, zumba, hula, fitness, non-violent communication and numerous other classes. Our agricultural activities continued to thrive as participants and mentors scheduled times to come onto campus in pairs. As the pandemic subsided and protocols of isolation were revised, we began to again hold full 5 day per week day program activities beginning in august 2022. Participants are again meeting on campus daily, joining in morning circle, discussing the various options to contribute to the la'akea community such as garden and farm harvesting of produce (papayas, eggs, avocados, star fruit, ulu leaves, oregano, lemon grass are just some of the products we grow and sell). We have been able to reinstate our monthly community activity calendar as well and each week we go into the community to participate in various events such as surfing, volunteering at maui humane society, starlight farms volunteering. On campus we also hold weekly community events such as yoga, jewelry making and non-violent communication circle. We have recently upgraded our data and goal tracking capabilities with a software program, therap. This program has the capabilities for mentors to log data in real time through their smartphone. Even the anecdotal stories can be recorded. All of this is resulting in increased data collection. Funding from medicaid waiver subjects la'akea to rigorous and thorough annual audits by the department of health. Although meeting compliance standards is not our end goal, we view clean audits and successful re- certifications as critical confirmation of our ability to serve the safety and well-being of our participants. The country store is considered a part of program rather than a retail endeavor and been subject to strict safety rules. This has been a key location for many skill building and community interaction activities. The pandemic necessitated a pivot to producing a subscription-based weekly csa produce box distributed in the community. Participants were involved in harvesting and producing the boxes. For example, kat, one of participants, picked and packed the produce box to bring home to her father who was one of our first csa members. The "store" was able to move outside under the fresh pa'ia air for a weekly farmers market and participants are involved in all aspects including the harvesting, preparing, selling and engagement with the community. In november, 2022 we were finally able to re-open the country store here at la'akea village so that participants would again learn retail skills of running a small business in addition to interacting with the public. Our community lunch and food production program out of the kitchen was shifted for the beginning portion of the year. Initially we did have small groups of 2-4 people back in the kitchen to continue their skills training. For example, abby, one of our participants, recently received her safe food handling certificate. She is practicing safety, hygiene, and cleaning routines in the campus kitchen with her mentor to prepare small scale meals. We have been able to re-introduce volunteer lunch once a week with many participants who work to help prepare the lunch for all. When we are fully staffed and at participant capacity we will be able to again prepare and eat lunch daily.

Raw XML AppendixShowing 400 of 493 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/ActivityOrMissionDesc0THE LA'AKEA VILLAGE IS A PLACE WHERE ADULTS WITH DEVELOPMENTAL DISABILITIES CAN GO TO LIVE, LEARN, AND WORK WITH OTHERS IN AN ATMOSPHERE OF CARE AND RESPECT.
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IRS990/Desc0DAY TREATMENT PROGRAM: COVID AND THE DOH RULES THAT WERE PUT INTO EFFECT SIGNIFICANTLY ALTERED OUR APPROACH TO PROVIDING SERVICES. PRIOR TO MARCH 2020, THE CAMPUS WAS CONSIDERED A COMMUNITY HUB WHERE PARTICIPANTS AND MENTORS GATHERED IN MORNING CIRCLE, A COMMUNITY AND COMMUNAL LUNCH WAS SERVED EVERY DAY, THE COUNTRY STORE WAS OPEN AND MANY ACTIVITIES TOOK PLACE. ALL OF THIS QUICKLY TOOK A PIVOT TO LIMIT POTENTIAL EXPOSURE FOR THIS VULNERABLE POPULATION. WE HAD TO FIND WAYS FOR OUR PARTICIPANTS TO CONTINUE TO TOUCH AND FEEL THE INCLUSIVE, LIFE SHARING SETTING WHERE THEY ENGAGE IN A HEALTHY PRODUCTIVE LIFESTYLE. WITH THE HELP OF ZOOM, THE PARTICIPANTS CONTINUED TO CONNECT FOR MORNING CIRCLE, ZUMBA, HULA, FITNESS, NON-VIOLENT COMMUNICATION AND NUMEROUS OTHER CLASSES. OUR AGRICULTURAL ACTIVITIES CONTINUED TO THRIVE AS PARTICIPANTS AND MENTORS SCHEDULED TIMES TO COME ONTO CAMPUS IN PAIRS. AS THE PANDEMIC SUBSIDED AND PROTOCOLS OF ISOLATION WERE REVISED, WE BEGAN TO AGAIN HOLD FULL 5 DAY PER WEEK DAY PROGRAM ACTIVITIES BEGINNING IN AUGUST 2022. PARTICIPANTS ARE AGAIN MEETING ON CAMPUS DAILY, JOINING IN MORNING CIRCLE, DISCUSSING THE VARIOUS OPTIONS TO CONTRIBUTE TO THE LA'AKEA COMMUNITY SUCH AS GARDEN AND FARM HARVESTING OF PRODUCE (PAPAYAS, EGGS, AVOCADOS, STAR FRUIT, ULU LEAVES, OREGANO, LEMON GRASS ARE JUST SOME OF THE PRODUCTS WE GROW AND SELL). WE HAVE BEEN ABLE TO REINSTATE OUR MONTHLY COMMUNITY ACTIVITY CALENDAR AS WELL AND EACH WEEK WE GO INTO THE COMMUNITY TO PARTICIPATE IN VARIOUS EVENTS SUCH AS SURFING, VOLUNTEERING AT MAUI HUMANE SOCIETY, STARLIGHT FARMS VOLUNTEERING. ON CAMPUS WE ALSO HOLD WEEKLY COMMUNITY EVENTS SUCH AS YOGA, JEWELRY MAKING AND NON-VIOLENT COMMUNICATION CIRCLE. WE HAVE RECENTLY UPGRADED OUR DATA AND GOAL TRACKING CAPABILITIES WITH A SOFTWARE PROGRAM, THERAP. THIS PROGRAM HAS THE CAPABILITIES FOR MENTORS TO LOG DATA IN REAL TIME THROUGH THEIR SMARTPHONE. EVEN THE ANECDOTAL STORIES CAN BE RECORDED. ALL OF THIS IS RESULTING IN INCREASED DATA COLLECTION. FUNDING FROM MEDICAID WAIVER SUBJECTS LA'AKEA TO RIGOROUS AND THOROUGH ANNUAL AUDITS BY THE DEPARTMENT OF HEALTH. ALTHOUGH MEETING COMPLIANCE STANDARDS IS NOT OUR END GOAL, WE VIEW CLEAN AUDITS AND SUCCESSFUL RE- CERTIFICATIONS AS CRITICAL CONFIRMATION OF OUR ABILITY TO SERVE THE SAFETY AND WELL-BEING OF OUR PARTICIPANTS. THE COUNTRY STORE IS CONSIDERED A PART OF PROGRAM RATHER THAN A RETAIL ENDEAVOR AND BEEN SUBJECT TO STRICT SAFETY RULES. THIS HAS BEEN A KEY LOCATION FOR MANY SKILL BUILDING AND COMMUNITY INTERACTION ACTIVITIES. THE PANDEMIC NECESSITATED A PIVOT TO PRODUCING A SUBSCRIPTION-BASED WEEKLY CSA PRODUCE BOX DISTRIBUTED IN THE COMMUNITY. PARTICIPANTS WERE INVOLVED IN HARVESTING AND PRODUCING THE BOXES. FOR EXAMPLE, KAT, ONE OF PARTICIPANTS, PICKED AND PACKED THE PRODUCE BOX TO BRING HOME TO HER FATHER WHO WAS ONE OF OUR FIRST CSA MEMBERS. THE "STORE" WAS ABLE TO MOVE OUTSIDE UNDER THE FRESH PA'IA AIR FOR A WEEKLY FARMERS MARKET AND PARTICIPANTS ARE INVOLVED IN ALL ASPECTS INCLUDING THE HARVESTING, PREPARING, SELLING AND ENGAGEMENT WITH THE COMMUNITY. IN NOVEMBER, 2022 WE WERE FINALLY ABLE TO RE-OPEN THE COUNTRY STORE HERE AT LA'AKEA VILLAGE SO THAT PARTICIPANTS WOULD AGAIN LEARN RETAIL SKILLS OF RUNNING A SMALL BUSINESS IN ADDITION TO INTERACTING WITH THE PUBLIC. OUR COMMUNITY LUNCH AND FOOD PRODUCTION PROGRAM OUT OF THE KITCHEN WAS SHIFTED FOR THE BEGINNING PORTION OF THE YEAR. INITIALLY WE DID HAVE SMALL GROUPS OF 2-4 PEOPLE BACK IN THE KITCHEN TO CONTINUE THEIR SKILLS TRAINING. FOR EXAMPLE, ABBY, ONE OF OUR PARTICIPANTS, RECENTLY RECEIVED HER SAFE FOOD HANDLING CERTIFICATE. SHE IS PRACTICING SAFETY, HYGIENE, AND CLEANING ROUTINES IN THE CAMPUS KITCHEN WITH HER MENTOR TO PREPARE SMALL SCALE MEALS. WE HAVE BEEN ABLE TO RE-INTRODUCE VOLUNTEER LUNCH ONCE A WEEK WITH MANY PARTICIPANTS WHO WORK TO HELP PREPARE THE LUNCH FOR ALL. WHEN WE ARE FULLY STAFFED AND AT PARTICIPANT CAPACITY WE WILL BE ABLE TO AGAIN PREPARE AND EAT LUNCH DAILY.
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