Civic Intelligence

Poipu Beach Foundation Inc

EIN 99-0350383 • 501(c)3 • Koloa, HI

Pub. 78 Eligible990-N Coverage

Profile

Enhance kauai's south shore physical, social & cultural environments

PO Box 730Koloa, HI 96756

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

6th percentile

-248%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-46%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-89%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$46,300

Down $39,383 (-46%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$46,300

Down $38,126 (-45%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin6th percentile

Revenue

Down

$15,244

Down $127,189 (-89%) from 2023

Expenses

Down

$52,986

Down $59,330 (-53%) from 2023

Net Income

Down

-$37,742

Down $67,859 (-225%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$200K$150K$100K$50K$0Assets 2011: $68,273Liabilities 2011: $02011Assets 2012: $84,939Liabilities 2012: $02012Assets 2013: $103,733Liabilities 2013: $02013Assets 2017: $134,312Liabilities 2017: $02017Assets 2018: $156,543Net Assets 2018: $156,5432018Assets 2019: $138,486Net Assets 2019: $138,4862019Assets 2020: $65,655Net Assets 2020: $65,6552020Assets 2023: $85,683Liabilities 2023: $1,257Net Assets 2023: $84,4262023Assets 2024: $46,300Net Assets 2024: $46,3002024

Highlighted filing

2024

Assets$46,300
Liabilities-
Net Assets$46,300
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$200K$100K$0-$100KRevenue 2011: $44,280Expenses 2011: $62,651Net Income 2011: -$18,3712011Revenue 2012: $52,476Expenses 2012: $37,099Net Income 2012: $15,3772012Revenue 2013: $62,045Expenses 2013: $46,534Net Income 2013: $15,5112013Revenue 2017: $87,338Expenses 2017: $51,819Net Income 2017: $35,5192017Revenue 2018: $97,825Expenses 2018: $76,797Net Income 2018: $21,0282018Revenue 2019: $92,465Expenses 2019: $109,754Net Income 2019: -$17,2892019Revenue 2020: $34,429Expenses 2020: $106,920Net Income 2020: -$72,4912020Revenue 2023: $142,433Expenses 2023: $112,316Net Income 2023: $30,1172023Revenue 2024: $15,244Expenses 2024: $52,986Net Income 2024: -$37,7422024

Highlighted filing

2024

Revenue$15,244
Expenses$52,986
Net Income-$37,742
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$46,300
Liabilities
-
Net assets
$46,300
Revenue
$15,244
Expenses
$52,986
Net income
-$37,742
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.15$0.53$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.84$1.42$1.12$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.66$0.34$1.07$0.72
2019Detailed filing. Detailed filing data is available for this year.$1.38$1.38$0.92$1.10$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.57$1.57$0.98$0.77$0.21
2017Summary only. Only limited summary data is available for this year.$1.34$0.00$0.87$0.52$0.36
2013Summary only. Only limited summary data is available for this year.$1.04$0.00$0.62$0.47$0.16
2012Summary only. Only limited summary data is available for this year.$0.85$0.00$0.52$0.37$0.15
2011Summary only. Only limited summary data is available for this year.$0.68$0.00$0.44$0.63$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 17, 2025
Return Version
2024v5.0
Gross Receipts
$15,244
Mission and Program Overview

Mission

Enhance kauai's south shore physical, social & cultural environments

Program Services

DescriptionGrantsExpenses
PBF HOSTS THE POIPU FOOD & WINE FESTIVAL TO HIGHLIGHT THE CULINARY ARTS DEPARTMENT OF THE KAUAI COMMUNITY COLLEGE & KAUAI'S AUTHENTIC LOCAL FOOD. PBF ALSO HOSTS THE NEW YEARS EVE CELEBRATION AT POIPU BEACH PARK.-$13,455
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GREG KAMMVice Preside-$0--
VERONICA LOVESYPresident-$0--
JAMIE SHIGETASecretary-$0--
TOM CANUTETreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Poipu Beach Foundation Inc
EIN
99-0350383
Phone
8086525092
Address
PO BOX 730, KOLOA, HI 96756

Signing Officer

Name
Veronica Lovesy
Title
President
Phone
8087427444
Signed
2025-09-17
Discuss with paid preparer
Yes

Preparer

Firm
Laura Wiley CPA
Address
PO BOX 1202, LIHUE, HI 96766
Preparer
Laura Wiley
Phone
8086392137
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 339 information technology 2,692 bank charges 72 general excise tax 78 festival supplies 1,160 total 4,341”

Form 990-ez, Part I, Line 20

“Unrealized loss on fmv of investments -384”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,257 0”

Raw XML Appendix143 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0C & J FINANCIAL SERVICES
IRS990EZ/BooksInCareOfDetail/PhoneNum08082456639
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03175 ELUA STREET SUITE D
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LIHUE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096766
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt085683
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt046300
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013500
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-37742
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt048645
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt085683
IRS990EZ/Form990TotalAssetsGrp/EOYAmt046300
IRS990EZ/FundraisingGrossIncomeAmt01650
IRS990EZ/GrossReceiptsAmt015244
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt094
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingOtherDesc0TAX
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084426
IRS990EZ/NetAssetsOrFundBalancesEOYAmt046300
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084426
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt046300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GREG KAMM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1VERONICA LOVESY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMIE SHIGETA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TOM CANUTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-384
IRS990EZ/OtherExpensesTotalAmt04341
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENHANCE KAUAI'S SOUTH SHORE PHYSICAL, SOCIAL & CULTURAL ENVIRONMENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PBF HOSTS THE POIPU FOOD & WINE FESTIVAL TO HIGHLIGHT THE CULINARY ARTS DEPARTMENT OF THE KAUAI COMMUNITY COLLEGE & KAUAI'S AUTHENTIC LOCAL FOOD. PBF ALSO HOSTS THE NEW YEARS EVE CELEBRATION AT POIPU BEACH PARK.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt013455
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt01650
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01257
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052986
IRS990EZ/TotalProgramServiceExpensesAmt013455
IRS990EZ/TotalRevenueAmt015244
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt013500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt068322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt079000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt034386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0195208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0137
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0494
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0105553
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01650
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01650
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98910
IRS990ScheduleA/PublicSupportPY170Pct00.99790
IRS990ScheduleA/PublicSupportTotal170Amt0195208
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt013500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt068322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt079000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt034386
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0195208
IRS990ScheduleA/TotalSupportAmt0197352
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 339 INFORMATION TECHNOLOGY 2,692 BANK CHARGES 72 GENERAL EXCISE TAX 78 FESTIVAL SUPPLIES 1,160 TOTAL 4,341
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNREALIZED LOSS ON FMV OF INVESTMENTS -384
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,257 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VERONICA LOVESY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08087427444
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POIPU BEACH FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0POIP
ReturnHeader/Filer/EIN0990350383
ReturnHeader/Filer/PhoneNum08086525092
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 730
ReturnHeader/Filer/USAddress/CityNm0KOLOA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096756
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271628293
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAURA WILEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIHUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096766
ReturnHeader/PreparerPersonGrp/PhoneNum08086392137
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA WILEY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-23T17:54:38-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.