Civic Intelligence

Pa'I Foundation

990 • Fiscal year 2019 • EIN 99-0354949

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

Organization ProfileWWW.PAIFOUNDATION.ORG
PO Box 17483Honolulu, HI 96817

(808) 844-2001

Siviq Scores

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

Liabilities / Assets

67th percentile

0.22x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$75,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$1,034,281

Up $102,772 (+11%) from 2018

Net Assets

Down

$801,744

Down $101,235 (-11%) from 2018

Liabilities

Up

$232,537

Up $204,007 (+715%) from 2018

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin19th percentile

Revenue

Down

$875,506

Down $456,304 (-34%) from 2018

Expenses

Up

$976,741

Up $244,461 (+33%) from 2018

Net Income

Down

-$101,235

Down $700,765 (-117%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $170,640Liabilities 2010: $4,577Net Assets 2010: $166,0632010Assets 2011: $154,313Liabilities 2011: $9,661Net Assets 2011: $144,6522011Assets 2012: $178,666Liabilities 2012: -$6,170Net Assets 2012: $184,8362012Assets 2013: $151,459Liabilities 2013: $8,310Net Assets 2013: $143,1492013Assets 2014: $271,826Liabilities 2014: $11,053Net Assets 2014: $260,7732014Assets 2015: $137,909Liabilities 2015: $15,968Net Assets 2015: $121,9412015Assets 2016: $145,220Liabilities 2016: $30,871Net Assets 2016: $114,3492016Assets 2017: $317,183Liabilities 2017: $31,792Net Assets 2017: $285,3912017Assets 2018: $931,509Liabilities 2018: $28,530Net Assets 2018: $902,9792018Assets 2019: $1,034,281Liabilities 2019: $232,537Net Assets 2019: $801,7442019Assets 2020: $2,037,619Liabilities 2020: $1,279,060Net Assets 2020: $758,5592020Assets 2021: $3,718,071Liabilities 2021: $682,948Net Assets 2021: $3,035,1232021Assets 2022: $3,945,915Liabilities 2022: $613,329Net Assets 2022: $3,332,5862022Assets 2023: $4,636,200Liabilities 2023: $740,530Net Assets 2023: $3,895,6702023Assets 2024: $4,671,326Liabilities 2024: $816,649Net Assets 2024: $3,854,6772024

Highlighted filing

2019

Assets$1,034,281
Liabilities$232,537
Net Assets$801,744
Open 2019 Filing

Operations Trend

Revenue Growth9th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $275,2022010Expenses 2011: $408,5172011Expenses 2012: $497,0382012Revenue 2013: $418,085Expenses 2013: $459,358Net Income 2013: -$41,2732013Revenue 2014: $629,516Expenses 2014: $512,144Net Income 2014: $117,3722014Revenue 2015: $564,889Expenses 2015: $734,356Net Income 2015: -$169,4672015Revenue 2016: $598,952Expenses 2016: $606,380Net Income 2016: -$7,4282016Revenue 2017: $839,466Expenses 2017: $668,424Net Income 2017: $171,0422017Revenue 2018: $1,331,810Expenses 2018: $732,280Net Income 2018: $599,5302018Revenue 2019: $875,506Expenses 2019: $976,741Net Income 2019: -$101,2352019Revenue 2020: $763,806Expenses 2020: $652,991Net Income 2020: $110,8152020Revenue 2021: $2,996,189Expenses 2021: $719,625Net Income 2021: $2,276,5642021Revenue 2022: $1,292,036Expenses 2022: $994,573Net Income 2022: $297,4632022Revenue 2023: $2,257,835Expenses 2023: $1,698,095Net Income 2023: $559,7402023Revenue 2024: $1,493,806Expenses 2024: $1,539,834Net Income 2024: -$46,0282024

Highlighted filing

2019

Revenue$875,506
Expenses$976,741
Net Income-$101,235
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$875,506
Mission and Program Overview

Mission

Preserve, perpetuate, and educate the public in matters relating to the native hawaiian culture and arts now and for future generations.

Preserve and perpetuate hawaiian cultural traditions for future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$616,790$595,172▼ $21,618
Land, Buildings, and Equipment, Net$118,394$233,866▲ $115,472
Accounts Receivable$9,949$121,134▲ $111,185
Savings and Temporary Cash Investments$186,216$69,984▼ $116,232
Total Assets$931,509$1,034,281▲ $102,772
Other Assets Total$160$14,125▲ $13,965
Liabilities
Deferred Revenue$4,015$135,451▲ $131,436
Accounts Payable and Accrued Expenses$24,515$97,086▲ $72,571
Total Liabilities$28,530$232,537▲ $204,007
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$472,245$587,880▲ $115,635
Net Assets With Donor Restrictions$430,734$213,864▼ $216,870
Total Net Assets Fund Balance$902,979$801,744▼ $101,235
Total Liabilities and Net Assets / Fund Balance$931,509$1,034,281▲ $102,772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$233,866$40,948$274,814
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria Holt TakamineExecutive DiFT$75,000-$75,000
Jay RojasMan Director - asFT$62,500$2,974$65,474
Jeffrey TakamineArtistic DirectorFT$50,000-$50,000
Ed BourgeoisMan Director - UnPT$24,583$3,803$28,386

Board Members and Trustees

NameTitle
Kawika MckeaguePresident
Carol LauDirector
Kaleo ManuelDirector
Kim EvansDirector
Alison HartleSecretary
Lucinda K a LauTreasurer
Mokihana BenaventeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$704,216
Program Service Revenue
$117,452
Investment Income
$1,176
Other Revenue
$52,662
All Other Contributions
$333,028
Change in Net Assets
$-101,235

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,092,376
Revenue Not Reported on Financial Statements
$-216,870
Other Revenue Adjustments
$-216,870
Total Revenue per Audited Statements
$1,092,376
Total Revenue per Form 990
$875,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$566,186
Salaries, Compensation, and Employee Benefits$410,555
Total Fundraising Expense$19,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$149,583$46,000$16,500$212,083
Fees for Services Other$182,100$6,328-$188,428
Other Salaries and Wages$117,208$25,000-$142,208
Occupancy$95,189$3,074-$98,263
Travel$49,191$4,383-$53,574
Office Expenses$20,081$17,244-$37,325
Payroll Taxes$22,413$5,965$1,386$29,764
Other Employee Benefits$20,222$5,094$1,184$26,500
Fees for Services Accounting-$21,038-$21,038
Advertising$17,933$501-$18,434
Insurance$564$14,872-$15,436
Depreciation Depletion-$8,938-$8,938
Other Expenses$41$2,947-$2,988
Total Functional Expenses$790,774$166,897$19,070$976,741

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$976,741
Total Expenses per Audited Statements$976,741
Total Expenses per Form 990$976,741
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
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
Yes
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 2

“Victoria holt takamine jeffrey takamine exec dir artistic dir mother and son”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is submitted to the board for review and comment prior to its filing.”

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

“The board reviews the policy annually. Board members are expected to rescue themselves of any discussions and voting.”

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

“The executive director submits a budget for review to the board. Upon approval, the executive director then hires employees. The board hires the executive director.”

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

“SEE PART VI, LINE 15A.”

Form 990, Page 6, Part VI, Line 19

“Documents made available upon request.”

Filing and Contact Details

Filer

Filer Name
Pai Foundation
EIN
99-0354949
Phone
8088442001
Address
PO BOX 17483, HONOLULU, HI 96817

Signing Officer

Name
Victoria Holt Takamine
Title
Executive Director
Phone
8088442001
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Holt Takamine
Formed
2001
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
84

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

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

“Preserve, perpetuate, and educate the public in matters relating to the native hawaiian culture and arts now and for future generations. In pursuit of its mission, the pa`i foundation operates the pa`i arts & culture center (pacc) currently located in kapalama. A new 6,000 square foot pa`i arts gallery & performing arts center will open soon as part of the 'ola ka ilima artspace affordable artist development project in kaka`ako. Pa`i foundation provides programs to preserve and perpetuate native hawaiian arts and culture for future generation while remembering the native hawaiian values of akahai (kindness, grace), lokahi (unity, unbroken), olu`olu (agreeable, gentle), ha`aha`a (humility, empty), and ahonui (patience, waiting for the moment). Pa`i foundation's vision is to create a sustainable native hawaiian arts center in urban honolulu. Thousands of individuals have received some benefit from the foundation's programs.”

Form 990, Part IX, Line 11G

“Stipendes/honoraria 54,305 200 0 professional fees-contractual 103,410 4,045 0 professional fees 24,385 2,083 0 total 182,100 6,328 0”

Financial Statement Notes

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

“Decrease in net assets with donor restrictions -216,870”

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt069984
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISCELLANEOUS INCOME 49,732
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03501426
IRS990ScheduleA/TotalSupportAmt03605331
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-216870
IRS990ScheduleD/RevenueSubtotalAmt01092376
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS -216,870
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESERVE, PERPETUATE, AND EDUCATE THE PUBLIC IN MATTERS RELATING TO THE NATIVE HAWAIIAN CULTURE AND ARTS NOW AND FOR FUTURE GENERATIONS. IN PURSUIT OF ITS MISSION, THE PA`I FOUNDATION OPERATES THE PA`I ARTS & CULTURE CENTER (PACC) CURRENTLY LOCATED IN KAPALAMA. A NEW 6,000 SQUARE FOOT PA`I ARTS GALLERY & PERFORMING ARTS CENTER WILL OPEN SOON AS PART OF THE 'OLA KA ILIMA ARTSPACE AFFORDABLE ARTIST DEVELOPMENT PROJECT IN KAKA`AKO. PA`I FOUNDATION PROVIDES PROGRAMS TO PRESERVE AND PERPETUATE NATIVE HAWAIIAN ARTS AND CULTURE FOR FUTURE GENERATION WHILE REMEMBERING THE NATIVE HAWAIIAN VALUES OF AKAHAI (KINDNESS, GRACE), LOKAHI (UNITY, UNBROKEN), OLU`OLU (AGREEABLE, GENTLE), HA`AHA`A (HUMILITY, EMPTY), AND AHONUI (PATIENCE, WAITING FOR THE MOMENT). PA`I FOUNDATION'S VISION IS TO CREATE A SUSTAINABLE NATIVE HAWAIIAN ARTS CENTER IN URBAN HONOLULU. THOUSANDS OF INDIVIDUALS HAVE RECEIVED SOME BENEFIT FROM THE FOUNDATION'S PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VICTORIA HOLT TAKAMINE JEFFREY TAKAMINE EXEC DIR ARTISTIC DIR MOTHER AND SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS SUBMITTED TO THE BOARD FOR REVIEW AND COMMENT PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE POLICY ANNUALLY. BOARD MEMBERS ARE EXPECTED TO RESCUE THEMSELVES OF ANY DISCUSSIONS AND VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR SUBMITS A BUDGET FOR REVIEW TO THE BOARD. UPON APPROVAL, THE EXECUTIVE DIRECTOR THEN HIRES EMPLOYEES. THE BOARD HIRES THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE PART VI, LINE 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STIPENDES/HONORARIA 54,305 200 0 PROFESSIONAL FEES-CONTRACTUAL 103,410 4,045 0 PROFESSIONAL FEES 24,385 2,083 0 TOTAL 182,100 6,328 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,034,281
Liabilities
$232,537
Net assets
$801,744
Revenue
$875,506
Expenses
$976,741
Net income
-$101,235
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.67$0.82$3.85$1.49$1.54$0.05
2023Detailed filing. Detailed filing data is available for this year.$4.64$0.74$3.90$2.26$1.70$0.56
2022Detailed filing. Detailed filing data is available for this year.$3.95$0.61$3.33$1.29$0.99$0.30
2021Detailed filing. Detailed filing data is available for this year.$3.72$0.68$3.04$3.00$0.72$2.28
2020Detailed filing. Detailed filing data is available for this year.$2.04$1.28$0.76$0.76$0.65$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.23$0.80$0.88$0.98$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.03$0.90$1.33$0.73$0.60
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$0.84$0.67$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.03$0.11$0.60$0.61$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$0.56$0.73$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$0.63$0.51$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$0.42$0.46$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.18$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.28