Civic Intelligence

Pa'I Foundation

990 • Fiscal year 2021 • EIN 99-0354949

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 07, 2022

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

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.23x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

95th percentile

76%

Higher net margin than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

62nd percentile

$82,912

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

92nd percentile

82%

Faster asset growth than 92% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

96th percentile

292%

Faster revenue growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$3,718,071

Up $1,680,452 (+82%) from 2020

Net Assets

Up

$3,035,123

Up $2,276,564 (+300%) from 2020

Liabilities

Down

$682,948

Down $596,112 (-47%) from 2020

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin95th percentile

Revenue

Up

$2,996,189

Up $2,232,383 (+292%) from 2020

Expenses

Up

$719,625

Up $66,634 (+10%) from 2020

Net Income

Up

$2,276,564

Up $2,165,749 (+1954%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth92nd 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

2021

Assets$3,718,071
Liabilities$682,948
Net Assets$3,035,123
Open 2021 Filing

Operations Trend

Revenue Growth96th 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

2021

Revenue$2,996,189
Expenses$719,625
Net Income$2,276,564
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 7, 2022
Return Version
2021v4.0
Gross Receipts
$2,996,189
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$1,374,788$2,490,575▲ $1,115,787
Savings and Temporary Cash Investments$145,534$610,105▲ $464,571
Land, Buildings, and Equipment, Net$378,128$491,715▲ $113,587
Accounts Receivable$133,606$125,016▼ $8,590
Total Assets$2,037,619$3,718,071▲ $1,680,452
Other Assets Total$5,563$660▼ $4,903
Liabilities
Unsecured Notes Loans Payable-$500,000-
Other Liabilities$1,237,610$171,450▼ $1,066,160
Accounts Payable and Accrued Expenses$41,450$11,498▼ $29,952
Total Liabilities$1,279,060$682,948▼ $596,112
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$578,265$2,854,829▲ $2,276,564
Net Assets With Donor Restrictions$180,294$180,294→ $0
Total Net Assets Fund Balance$758,559$3,035,123▲ $2,276,564
Total Liabilities and Net Assets / Fund Balance$2,037,619$3,718,071▲ $1,680,452

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$491,715$49,445$541,160
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay RojasManaging DirectorFT$75,000$7,912$82,912
Victoria Holt TakamineExecutive DiFT$75,000-$75,000
Jeffrey TakamineArtistic Director-$50,000-$50,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,913,157
Program Service Revenue
$81,438
Investment Income
$74
Other Revenue
$1,520
All Other Contributions
$2,870,157
Change in Net Assets
$2,276,564

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,996,189
Total Revenue per Audited Statements
$2,996,189
Total Revenue per Form 990
$2,996,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$403,788
Other Expenses$315,837
Total Fundraising Expense$20,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$92,750$89,250$18,000$200,000
Other Salaries and Wages$95,231$53,623-$148,854
Fees for Services Other$78,230$15,722-$93,952
Occupancy$44,204$28,149-$72,353
Office Expenses$23,237$30,021-$53,258
Travel$34,939$7,446-$42,385
Payroll Taxes$16,179$12,284$1,498$29,961
Other Employee Benefits$13,485$10,239$1,249$24,973
Insurance-$17,814-$17,814
Fees for Services Accounting-$14,764-$14,764
Depreciation Depletion-$8,176-$8,176
Interest$1,270$625-$1,895
Other Expenses$274$3,575-$274
Total Functional Expenses$404,431$294,447$20,747$719,625

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$719,625
Total Expenses per Audited Statements$719,625
Total Expenses per Form 990$719,625
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
Other Liabilities$171,450
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
2022-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Holt Takamine
Formed
2001
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
63

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

“Professional fees 78,230 15,722 0”

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02,000,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1OTHER MISCELLANEOUS INCOME 71,078
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPORTING SCHEDULE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART II, LINE 10
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
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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/ExplanationTxt7PROFESSIONAL FEES 78,230 15,722 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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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02996189
IRS990/TotalVolunteersCnt063
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02037619

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,718,071
Liabilities
$682,948
Net assets
$3,035,123
Revenue
$2,996,189
Expenses
$719,625
Net income
$2,276,564
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