Civic Intelligence

The Kohala Center Inc.

990 • Fiscal year 2019 • EIN 99-0354676

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2019

PO Box 437462Kamuela, HI 96743

(808) 887-6411

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.09x

Higher debt load relative to assets than 42% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.23x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

40th percentile

0.2%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

88th percentile

29%

Faster asset growth than 88% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-13%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$8,583,155

Up $1,954,240 (+29%) from 2018

Net Assets

Up

$7,786,367

Up $2,003,138 (+35%) from 2018

Liabilities

Down

$796,788

Down $48,898 (-5.8%) from 2018

Revenue

Down

$3,490,984

Down $510,375 (-13%) from 2018

Expenses

Down

$3,483,006

Down $380,956 (-9.9%) from 2018

Net Income

Down

$7,978

Down $129,419 (-94%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $386,251Liabilities 2010: $302,238Net Assets 2010: $84,0132010Assets 2011: $752,965Liabilities 2011: $701,362Net Assets 2011: $51,6032011Assets 2012: $900,773Liabilities 2012: $405,413Net Assets 2012: $495,3602012Assets 2013: $1,388,452Liabilities 2013: $554,806Net Assets 2013: $833,6462013Assets 2014: $4,710,497Liabilities 2014: $936,441Net Assets 2014: $3,774,0562014Assets 2015: $6,357,912Liabilities 2015: $667,222Net Assets 2015: $5,690,6902015Assets 2016: $5,944,773Liabilities 2016: $535,321Net Assets 2016: $5,409,4522016Assets 2017: $6,128,602Liabilities 2017: $497,935Net Assets 2017: $5,630,6672017Assets 2018: $6,628,915Liabilities 2018: $845,686Net Assets 2018: $5,783,2292018Assets 2019: $8,583,155Liabilities 2019: $796,788Net Assets 2019: $7,786,3672019Assets 2020: $9,346,937Liabilities 2020: $785,895Net Assets 2020: $8,561,0422020Assets 2021: $7,587,760Liabilities 2021: $1,932,699Net Assets 2021: $5,655,0612021Assets 2022: $7,537,727Liabilities 2022: $1,740,861Net Assets 2022: $5,796,8662022Assets 2023: $7,674,563Liabilities 2023: $1,935,050Net Assets 2023: $5,739,5132023Assets 2024: $6,888,587Liabilities 2024: $1,853,982Net Assets 2024: $5,034,6052024

Highlighted filing

2019

Assets$8,583,155
Liabilities$796,788
Net Assets$7,786,367

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,093,4272010Expenses 2011: $3,684,5202011Expenses 2012: $2,646,3532012Expenses 2013: $2,950,1242013Revenue 2014: $6,580,239Expenses 2014: $3,626,820Net Income 2014: $2,953,4192014Revenue 2015: $5,624,237Expenses 2015: $3,745,207Net Income 2015: $1,879,0302015Revenue 2016: $3,620,560Expenses 2016: $3,939,123Net Income 2016: -$318,5632016Revenue 2017: $3,643,995Expenses 2017: $3,461,610Net Income 2017: $182,3852017Revenue 2018: $4,001,359Expenses 2018: $3,863,962Net Income 2018: $137,3972018Revenue 2019: $3,490,984Expenses 2019: $3,483,006Net Income 2019: $7,9782019Revenue 2020: $4,341,153Expenses 2020: $3,484,035Net Income 2020: $857,1182020Revenue 2021: $3,707,725Expenses 2021: $4,509,843Net Income 2021: -$802,1182021Revenue 2022: $5,340,627Expenses 2022: $5,217,414Net Income 2022: $123,2132022Revenue 2023: $4,442,958Expenses 2023: $4,516,944Net Income 2023: -$73,9862023Revenue 2024: $3,146,999Expenses 2024: $3,456,625Net Income 2024: -$309,6262024

Highlighted filing

2019

Revenue$3,490,984
Expenses$3,483,006
Net Income$7,978
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2019
Return Version
2018v3.2
Gross Receipts
$3,490,984
Mission and Program Overview

Mission

The kohala center is an independent, community-based center for research, conservation, and education. We turn research and traditional knowledge into action, so that communities on the island, across the state, and around theworld can thrive -- ecologically, economically, culturally, and socially. Our main areas of interest are energy self-reliance, food self- reliance, and ecosystem health.

To respectfully engage the island of hawai'i as a model of and for the world through our work in the areas of energy self-reliance, food self- reliance and ecosystem health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,886,439$6,766,617▲ $1,880,178
Savings and Temporary Cash Investments$1,077,318$1,094,729▲ $17,411
Pledges and Grants Receivable$285,427$337,083▲ $51,656
Cash and Non-Interest-Bearing Accounts$157,340$148,436▼ $8,904
Prepaid Expenses and Deferred Charges$105,075$111,449▲ $6,374
Other Notes and Loans Receivable, Net$27,920$28,770▲ $850
Inventories for Sale or Use$5,321$5,319▼ $2
Accounts Receivable-$3,217-
Total Assets$6,628,915$8,583,155▲ $1,954,240
Other Assets Total$84,075$87,535▲ $3,460
Liabilities
Other Liabilities$647,187$633,049▼ $14,138
Accounts Payable and Accrued Expenses$198,499$143,939▼ $54,560
Deferred Revenue-$19,800-
Total Liabilities$845,686$796,788▼ $48,898
Net Assets / Fund Balance
Unrestricted Net Assets$4,907,194$6,633,722▲ $1,726,528
Temporarily Rstr Net Assets$876,035$1,152,645▲ $276,610
Total Net Assets Fund Balance$5,783,229$7,786,367▲ $2,003,138
Total Liabilities and Net Assets / Fund Balance$6,628,915$8,583,155▲ $1,954,240

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,925,000-$3,925,000
Buildings$1,672,066$365,746$2,037,812
Other Land Buildings$1,159,539$502,919$1,662,458
Equipment$10,012$53,841$63,853
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,214,257
Program Service Revenue
$274,564
Investment Income
$2,163
Other Revenue
$0
All Other Contributions
$885,001
Change in Net Assets
$7,978

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,490,984
Total Revenue per Audited Statements
$3,490,984
Total Revenue per Form 990
$3,490,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,040,444
Other Expenses$1,442,562
Total Fundraising Expense$20,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,233,913$375,139$15,909$1,624,961
Fees for Services Other$658,833$38,365-$697,198
Other Employee Benefits$212,226$51,615$2,068$265,909
Payroll Taxes$119,378$29,033$1,163$149,574
Depreciation Depletion$10,114$136,998-$147,112
Travel$114,162$4,490$300$118,952
Occupancy$9,116$104,326-$113,442
Insurance-$91,906-$91,906
Interest$33,209--$33,209
Conferences and Meetings$18,697$5,522$958$25,177
Fees for Services Accounting-$21,375-$21,375
Other Expenses$9,437--$9,437
Office Expenses$7,291$24-$7,315
All Other Expenses$98--$98
Total Functional Expenses$2,603,815$858,793$20,398$3,483,006

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,483,006
Expenses per Audited Statements$3,462,844
Total Expenses per Audited Statements$3,462,844
Expenses Not Reported on Financial Statements$20,162
Other Expense Adjustments$20,162
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
Notes Payable$613,101
Current Portion of Long Term Debt$14,548
Security Deposit$5,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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

Review performed by executive director and controller.

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

Annual review of policy with the board of directors.

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

The board reviews compensation ranges for comparable positions when determing salary for key personnel.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Kohala Center
EIN
99-0354676
Phone
8088876411
Address
PO BOX 437462, KAMUELA, HI 96743

Signing Officer

Name
CHERYL KA'UHANE LUPENUI
Title
President and CEO
Phone
8088876411
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valerie Ossipoff
Voting Board Members
7
Independent Board Members
7
Employees
62
Volunteers
30

Preparer

Firm
Schumacher Tax & Accounting Pc
Address
PO BOX 395, DEWEY, AZ 86327-0395
Preparer
Patricia Schumacher
Phone
9287725878
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The kohala center is an independent, community-based center for research, conservation, and education. We turn research and traditional knowledge into action, so that communities on the island, across the state, and around theworld can thrive -- ecologically, economically, culturally, and socially. Our main areas of interest are energy self-reliance, food self- reliance, and ecosystem health.

Form 990, Page 1, Part I, Line 6

Volunteers assist in many of our programs including kahalu'u bay educational center by meeting and greeting visitors on the island and teaching water safety and preservation of the species that live in the bay and the coral reef; kohala watershed projects to plan trees and preserve land; school garden programs to teach growing of food. In addition, there are guest speakers at eduational events for primary, high school, college and graduate student programs and events.

Form 990, Page 2, Part III, Line 4B

Rural economic development: held "hawaii seed fest: local seeds for local needs" community events for the second year in a row in east and west hawaii island, maui, and oahu to connect communities with local seed growers; launched hawaiiseedgrowersnetwork.com, offering more than 30 varieties of locally produced and adapted seeds. Introduced 35 high school students to indigenous agricultural methods and local food production; graduated 13 students from the seventh cohort of our beginning farmer- rancher development program, bringing the total number of program graduates to 168. Provided technical assistance and consulting services to 165 local businesses, entrepreneurs, and nonprofit organizations; assisted in the launch of four new cooperative businesses and provided technical assistance to 15 existing co-ops. Awarded 146,000 in low- and no-interest microloans to 16 businesses; helped 33 clients complete grant and loan applications, resulting in acquisition of 1,999,070 for rural businesses. Helped aina pono: hawaii's farm to school initiative expand to a second pilot site in mililani, oahu, increasing number of students served from 780 to 3,900 and local food procurement from 3 to 15 percent while decreasing costs by 108,000. Co-released good food for all: advancing health equity through hawaii's food system in partnership with state agencies and food equity organizations.

Form 990, Page 2, Part III, Line 4C

Education: we served 564 students, teachers, and family members through our field investigation programs; completed and published huli aina kumu wai, a field investigations manual for hawaii middle and high school teachers; and held a youth symposium at which 11 teachers and 31 students from hawaii island and oahu presented their field investigation projects. Established the hawaii island vog network in partnership with the massachusetts institute of technology; helped to install 28 sulfur dioxide and particulate-matter sensors around hawai'i island to provide real-time air quality data to the public; conducted a vog workshop for educators at which 28 teachers learned how to use ancestral knowledge, real-time data, and familiar tools to conduct lessons with their students. Introduced hawaii department of education's na hopena ao standards to 20 hawaii island school garden educators to integrate into their academic instruction.

Form 990, Page 2, Part III, Line 4D

Intellectual leadership. After careful review, the mellon foundation agreed to extend our doctoral and postdoctoral fellowship program for another three years. New knowledge about hawaiis eco-cultural landscape is being produced,enhancing the states ability to create and improve aina-based programs for community well-being.

Form 990, Part IX, Line 11G

Program contract services 658,833 18,119 0 legal 0 13,408 0 computer services 0 6,838 0 total 658,833 38,365 0

Form 990, Part XI, Line 9

Book gain for sale of fixed assets 0 book / tax depreciation difference 20,162 total 20,162 land valued at 1,975,000 held in the kohala center foundation, a 501 (c)3,that was incorporated with the purpose to support the kohala center has been added. This was done to match the audited financial statements as they report the activity of the supporting fountation.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Book gain for sale of fixed assets 0

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 20,162

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IRS990/MissionDesc0THE KOHALA CENTER IS AN INDEPENDENT, COMMUNITY-BASED CENTER FOR RESEARCH, CONSERVATION, AND EDUCATION. WE TURN RESEARCH AND TRADITIONAL KNOWLEDGE INTO ACTION, SO THAT COMMUNITIES ON THE ISLAND, ACROSS THE STATE, AND AROUND THEWORLD CAN THRIVE -- ECOLOGICALLY, ECONOMICALLY, CULTURALLY, AND SOCIALLY. OUR MAIN AREAS OF INTEREST ARE ENERGY SELF-RELIANCE, FOOD SELF- RELIANCE, AND ECOSYSTEM HEALTH.
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IRS990/OccupancyGrp/ProgramServicesAmt09116
IRS990/OccupancyGrp/TotalAmt0113442
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024
IRS990/OfficeExpensesGrp/ProgramServicesAmt07291
IRS990/OfficeExpensesGrp/TotalAmt07315
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt084075
IRS990/OtherAssetsTotalGrp/EOYAmt087535
IRS990/OtherChangesInNetAssetsAmt020160
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02068
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt051615
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0212226
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0265909
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2KAHALULU PRODUCT COSTS
IRS990/OtherExpensesGrp/Desc3GE TAX
IRS990/OtherExpensesGrp/ProgramServicesAmt0123699
IRS990/OtherExpensesGrp/ProgramServicesAmt131058
IRS990/OtherExpensesGrp/ProgramServicesAmt222584
IRS990/OtherExpensesGrp/ProgramServicesAmt39437
IRS990/OtherExpensesGrp/TotalAmt0123699
IRS990/OtherExpensesGrp/TotalAmt131058
IRS990/OtherExpensesGrp/TotalAmt222584
IRS990/OtherExpensesGrp/TotalAmt39437
IRS990/OtherLiabilitiesGrp/BOYAmt0647187
IRS990/OtherLiabilitiesGrp/EOYAmt0633049
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015909
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0375139
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01233913
IRS990/OtherSalariesAndWagesGrp/TotalAmt01624961
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt027920
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt028770
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01163
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029033
IRS990/PayrollTaxesGrp/ProgramServicesAmt0119378
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0KBEC - RENT - CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc1KBEC - SALES
IRS990/ProgramServiceRevenueGrp/Desc2RENTALS
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0160368
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152985
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235426
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt325785
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt325785
IRS990/ProgSrvcAccomActy2Grp/Desc0RURAL ECONOMIC DEVELOPMENT: HELD "HAWAII SEED FEST: LOCAL SEEDS FOR LOCAL NEEDS" COMMUNITY EVENTS FOR THE SECOND YEAR IN A ROW IN EAST AND WEST HAWAII ISLAND, MAUI, AND OAHU TO CONNECT COMMUNITIES WITH LOCAL SEED GROWERS; LAUNCHED HAWAIISEEDGROWERSNETWORK.COM, OFFERING MORE THAN 30 VARIETIES OF LOCALLY PRODUCED AND ADAPTED SEEDS. INTRODUCED 35 HIGH SCHOOL STUDENTS TO INDIGENOUS AGRICULTURAL METHODS AND LOCAL FOOD PRODUCTION; GRADUATED 13 STUDENTS FROM THE SEVENTH COHORT OF OUR BEGINNING FARMER- RANCHER DEVELOPMENT PROGRAM, BRINGING THE TOTAL NUMBER OF PROGRAM GRADUATES TO 168. PROVIDED TECHNICAL ASSISTANCE AND CONSULTING SERVICES TO 165 LOCAL BUSINESSES, ENTREPRENEURS, AND NONPROFIT ORGANIZATIONS; ASSISTED IN THE LAUNCH OF FOUR NEW COOPERATIVE BUSINESSES AND PROVIDED TECHNICAL ASSISTANCE TO 15 EXISTING CO-OPS. AWARDED 146,000 IN LOW- AND NO-INTEREST MICROLOANS TO 16 BUSINESSES; HELPED 33 CLIENTS COMPLETE GRANT AND LOAN APPLICATIONS, RESULTING IN ACQUISITION OF 1,999,070 FOR RURAL BUSINESSES. HELPED AINA PONO: HAWAII'S FARM TO SCHOOL INITIATIVE EXPAND TO A SECOND PILOT SITE IN MILILANI, OAHU, INCREASING NUMBER OF STUDENTS SERVED FROM 780 TO 3,900 AND LOCAL FOOD PROCUREMENT FROM 3 TO 15 PERCENT WHILE DECREASING COSTS BY 108,000. CO-RELEASED GOOD FOOD FOR ALL: ADVANCING HEALTH EQUITY THROUGH HAWAII'S FOOD SYSTEM IN PARTNERSHIP WITH STATE AGENCIES AND FOOD EQUITY ORGANIZATIONS.
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION: WE SERVED 564 STUDENTS, TEACHERS, AND FAMILY MEMBERS THROUGH OUR FIELD INVESTIGATION PROGRAMS; COMPLETED AND PUBLISHED HULI AINA KUMU WAI, A FIELD INVESTIGATIONS MANUAL FOR HAWAII MIDDLE AND HIGH SCHOOL TEACHERS; AND HELD A YOUTH SYMPOSIUM AT WHICH 11 TEACHERS AND 31 STUDENTS FROM HAWAII ISLAND AND OAHU PRESENTED THEIR FIELD INVESTIGATION PROJECTS. ESTABLISHED THE HAWAII ISLAND VOG NETWORK IN PARTNERSHIP WITH THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY; HELPED TO INSTALL 28 SULFUR DIOXIDE AND PARTICULATE-MATTER SENSORS AROUND HAWAI'I ISLAND TO PROVIDE REAL-TIME AIR QUALITY DATA TO THE PUBLIC; CONDUCTED A VOG WORKSHOP FOR EDUCATORS AT WHICH 28 TEACHERS LEARNED HOW TO USE ANCESTRAL KNOWLEDGE, REAL-TIME DATA, AND FAMILIAR TOOLS TO CONDUCT LESSONS WITH THEIR STUDENTS. INTRODUCED HAWAII DEPARTMENT OF EDUCATION'S NA HOPENA AO STANDARDS TO 20 HAWAII ISLAND SCHOOL GARDEN EDUCATORS TO INTEGRATE INTO THEIR ACADEMIC INSTRUCTION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0INTELLECTUAL LEADERSHIP. AFTER CAREFUL REVIEW, THE MELLON FOUNDATION AGREED TO EXTEND OUR DOCTORAL AND POSTDOCTORAL FELLOWSHIP PROGRAM FOR ANOTHER THREE YEARS. NEW KNOWLEDGE ABOUT HAWAIIS ECO-CULTURAL LANDSCAPE IS BEING PRODUCED,ENHANCING THE STATES ABILITY TO CREATE AND IMPROVE AINA-BASED PROGRAMS FOR COMMUNITY WELL-BEING.
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IRS990/PYTotalExpensesAmt03863962
IRS990/PYTotalRevenueAmt04001359
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt06/2015 40 ACRES LAND AND BUILDINGS PART 2 0 6/2014 40 ACRES LAND AND BUILDINGS PART 1 0
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03214257
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03364081
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03640353
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0309111
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0278423
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01491
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IRS990ScheduleD/EquipmentGrp/BookValueAmt010012
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053841
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063853
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt020162
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IRS990ScheduleD/LandGrp/BookValueAmt03925000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03925000
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0502919
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0613101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114548
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CURRENT PORTION OF LONG TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSIT
IRS990ScheduleD/RevenueSubtotalAmt03490984
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK GAIN FOR SALE OF FIXED ASSETS 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 20,162
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06766617
IRS990ScheduleD/TotalExpensesPerForm990Amt03483006
IRS990ScheduleD/TotalLiabilityAmt0633049
IRS990ScheduleD/TotalRevenuePerForm990Amt03490984
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03490984
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE KOHALA CENTER IS AN INDEPENDENT, COMMUNITY-BASED CENTER FOR RESEARCH, CONSERVATION, AND EDUCATION. WE TURN RESEARCH AND TRADITIONAL KNOWLEDGE INTO ACTION, SO THAT COMMUNITIES ON THE ISLAND, ACROSS THE STATE, AND AROUND THEWORLD CAN THRIVE -- ECOLOGICALLY, ECONOMICALLY, CULTURALLY, AND SOCIALLY. OUR MAIN AREAS OF INTEREST ARE ENERGY SELF-RELIANCE, FOOD SELF- RELIANCE, AND ECOSYSTEM HEALTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ASSIST IN MANY OF OUR PROGRAMS INCLUDING KAHALU'U BAY EDUCATIONAL CENTER BY MEETING AND GREETING VISITORS ON THE ISLAND AND TEACHING WATER SAFETY AND PRESERVATION OF THE SPECIES THAT LIVE IN THE BAY AND THE CORAL REEF; KOHALA WATERSHED PROJECTS TO PLAN TREES AND PRESERVE LAND; SCHOOL GARDEN PROGRAMS TO TEACH GROWING OF FOOD. IN ADDITION, THERE ARE GUEST SPEAKERS AT EDUATIONAL EVENTS FOR PRIMARY, HIGH SCHOOL, COLLEGE AND GRADUATE STUDENT PROGRAMS AND EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RURAL ECONOMIC DEVELOPMENT: HELD "HAWAII SEED FEST: LOCAL SEEDS FOR LOCAL NEEDS" COMMUNITY EVENTS FOR THE SECOND YEAR IN A ROW IN EAST AND WEST HAWAII ISLAND, MAUI, AND OAHU TO CONNECT COMMUNITIES WITH LOCAL SEED GROWERS; LAUNCHED HAWAIISEEDGROWERSNETWORK.COM, OFFERING MORE THAN 30 VARIETIES OF LOCALLY PRODUCED AND ADAPTED SEEDS. INTRODUCED 35 HIGH SCHOOL STUDENTS TO INDIGENOUS AGRICULTURAL METHODS AND LOCAL FOOD PRODUCTION; GRADUATED 13 STUDENTS FROM THE SEVENTH COHORT OF OUR BEGINNING FARMER- RANCHER DEVELOPMENT PROGRAM, BRINGING THE TOTAL NUMBER OF PROGRAM GRADUATES TO 168. PROVIDED TECHNICAL ASSISTANCE AND CONSULTING SERVICES TO 165 LOCAL BUSINESSES, ENTREPRENEURS, AND NONPROFIT ORGANIZATIONS; ASSISTED IN THE LAUNCH OF FOUR NEW COOPERATIVE BUSINESSES AND PROVIDED TECHNICAL ASSISTANCE TO 15 EXISTING CO-OPS. AWARDED 146,000 IN LOW- AND NO-INTEREST MICROLOANS TO 16 BUSINESSES; HELPED 33 CLIENTS COMPLETE GRANT AND LOAN APPLICATIONS, RESULTING IN ACQUISITION OF 1,999,070 FOR RURAL BUSINESSES. HELPED AINA PONO: HAWAII'S FARM TO SCHOOL INITIATIVE EXPAND TO A SECOND PILOT SITE IN MILILANI, OAHU, INCREASING NUMBER OF STUDENTS SERVED FROM 780 TO 3,900 AND LOCAL FOOD PROCUREMENT FROM 3 TO 15 PERCENT WHILE DECREASING COSTS BY 108,000. CO-RELEASED GOOD FOOD FOR ALL: ADVANCING HEALTH EQUITY THROUGH HAWAII'S FOOD SYSTEM IN PARTNERSHIP WITH STATE AGENCIES AND FOOD EQUITY ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EDUCATION: WE SERVED 564 STUDENTS, TEACHERS, AND FAMILY MEMBERS THROUGH OUR FIELD INVESTIGATION PROGRAMS; COMPLETED AND PUBLISHED HULI AINA KUMU WAI, A FIELD INVESTIGATIONS MANUAL FOR HAWAII MIDDLE AND HIGH SCHOOL TEACHERS; AND HELD A YOUTH SYMPOSIUM AT WHICH 11 TEACHERS AND 31 STUDENTS FROM HAWAII ISLAND AND OAHU PRESENTED THEIR FIELD INVESTIGATION PROJECTS. ESTABLISHED THE HAWAII ISLAND VOG NETWORK IN PARTNERSHIP WITH THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY; HELPED TO INSTALL 28 SULFUR DIOXIDE AND PARTICULATE-MATTER SENSORS AROUND HAWAI'I ISLAND TO PROVIDE REAL-TIME AIR QUALITY DATA TO THE PUBLIC; CONDUCTED A VOG WORKSHOP FOR EDUCATORS AT WHICH 28 TEACHERS LEARNED HOW TO USE ANCESTRAL KNOWLEDGE, REAL-TIME DATA, AND FAMILIAR TOOLS TO CONDUCT LESSONS WITH THEIR STUDENTS. INTRODUCED HAWAII DEPARTMENT OF EDUCATION'S NA HOPENA AO STANDARDS TO 20 HAWAII ISLAND SCHOOL GARDEN EDUCATORS TO INTEGRATE INTO THEIR ACADEMIC INSTRUCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INTELLECTUAL LEADERSHIP. AFTER CAREFUL REVIEW, THE MELLON FOUNDATION AGREED TO EXTEND OUR DOCTORAL AND POSTDOCTORAL FELLOWSHIP PROGRAM FOR ANOTHER THREE YEARS. NEW KNOWLEDGE ABOUT HAWAIIS ECO-CULTURAL LANDSCAPE IS BEING PRODUCED,ENHANCING THE STATES ABILITY TO CREATE AND IMPROVE AINA-BASED PROGRAMS FOR COMMUNITY WELL-BEING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEW PERFORMED BY EXECUTIVE DIRECTOR AND CONTROLLER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL REVIEW OF POLICY WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD REVIEWS COMPENSATION RANGES FOR COMPARABLE POSITIONS WHEN DETERMING SALARY FOR KEY PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PROGRAM CONTRACT SERVICES 658,833 18,119 0 LEGAL 0 13,408 0 COMPUTER SERVICES 0 6,838 0 TOTAL 658,833 38,365 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BOOK GAIN FOR SALE OF FIXED ASSETS 0 BOOK / TAX DEPRECIATION DIFFERENCE 20,162 TOTAL 20,162 LAND VALUED AT 1,975,000 HELD IN THE KOHALA CENTER FOUNDATION, A 501 (C)3,THAT WAS INCORPORATED WITH THE PURPOSE TO SUPPORT THE KOHALA CENTER HAS BEEN ADDED. THIS WAS DONE TO MATCH THE AUDITED FINANCIAL STATEMENTS AS THEY REPORT THE ACTIVITY OF THE SUPPORTING FOUNTATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05783229
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07786367

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$1.85$5.03$3.15$3.46$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.67$1.94$5.74$4.44$4.52$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.54$1.74$5.80$5.34$5.22$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.59$1.93$5.66$3.71$4.51$0.80
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.35$0.79$8.56$4.34$3.48$0.86
2019Detailed filing. Detailed filing data is available for this year.$8.58$0.80$7.79$3.49$3.48$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.63$0.85$5.78$4.00$3.86$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.13$0.50$5.63$3.64$3.46$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.94$0.54$5.41$3.62$3.94$0.32
2015Detailed filing. Detailed filing data is available for this year.$6.36$0.67$5.69$5.62$3.75$1.88
2014Detailed filing. Detailed filing data is available for this year.$4.71$0.94$3.77$6.58$3.63$2.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.55$0.83$2.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.41$0.50$2.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.70$0.05$3.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.30$0.08$4.09