Civic Intelligence

Pa'I Foundation

990 • Fiscal year 2022 • EIN 99-0354949

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 01, 2023

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

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.47x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

74th percentile

23%

Higher net margin than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$83,194

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

61st percentile

6.1%

Faster asset growth than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-57%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$3,945,915

Up $227,844 (+6.1%) from 2021

Net Assets

Up

$3,332,586

Up $297,463 (+9.8%) from 2021

Liabilities

Down

$613,329

Down $69,619 (-10%) from 2021

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin74th percentile

Revenue

Down

$1,292,036

Down $1,704,153 (-57%) from 2021

Expenses

Up

$994,573

Up $274,948 (+38%) from 2021

Net Income

Down

$297,463

Down $1,979,101 (-87%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth61st 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

2022

Assets$3,945,915
Liabilities$613,329
Net Assets$3,332,586
Open 2022 Filing

Operations Trend

Revenue Growth6th 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

2022

Revenue$1,292,036
Expenses$994,573
Net Income$297,463
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 1, 2023
Return Version
2022v5.0
Gross Receipts
$1,292,036
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
Savings and Temporary Cash Investments$610,105$1,771,804▲ $1,161,699
Cash and Non-Interest-Bearing Accounts$2,490,575$1,421,025▼ $1,069,550
Land, Buildings, and Equipment, Net$491,715$638,517▲ $146,802
Accounts Receivable$125,016$114,709▼ $10,307
Total Assets$3,718,071$3,945,915▲ $227,844
Other Assets Total$660$-140▼ $800
Liabilities
Unsecured Notes Loans Payable$500,000$419,260▼ $80,740
Other Liabilities$171,450$146,450▼ $25,000
Accounts Payable and Accrued Expenses$11,498$47,619▲ $36,121
Total Liabilities$682,948$613,329▼ $69,619
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,854,829$3,152,292▲ $297,463
Net Assets With Donor Restrictions$180,294$180,294→ $0
Total Net Assets Fund Balance$3,035,123$3,332,586▲ $297,463
Total Liabilities and Net Assets / Fund Balance$3,718,071$3,945,915▲ $227,844

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$638,517$57,614$696,131
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay RojasCFOFT$75,000$8,194$83,194
Victoria Holt TakamineExecutive DiFT$75,000-$75,000
Jeffrey TakamineArtistic DirectorFT$50,000-$50,000

Board Members and Trustees

NameTitle
Mark 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
$1,171,051
Program Service Revenue
$118,703
Investment Income
$2,172
Other Revenue
$110
All Other Contributions
$1,135,051
Change in Net Assets
$297,463

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,292,036
Total Revenue per Audited Statements
$1,292,036
Total Revenue per Form 990
$1,292,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$572,191
Salaries, Compensation, and Employee Benefits$422,382
Total Fundraising Expense$20,987
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
Occupancy$55,199$125,223-$180,422
Other Salaries and Wages$102,221$58,753-$160,974
Travel$141,250$2,270-$143,520
Fees for Services Other$92,340$3,353-$95,693
Office Expenses$38,203$20,586-$58,789
Payroll Taxes$17,339$13,163$1,601$32,103
Other Employee Benefits$16,526$11,393$1,386$29,305
Insurance-$23,023-$23,023
Fees for Services Accounting-$16,089-$16,089
Depreciation Depletion$8,169--$8,169
Interest$2,408$4,731-$7,139
Other Expenses$4,094$2,444-$6,538
Advertising$2,013--$2,013
Total Functional Expenses$598,374$375,212$20,987$994,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$994,573
Total Expenses per Audited Statements$994,573
Total Expenses per Form 990$994,573
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$146,450
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
2023-11-01
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
83

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.”

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt029305
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IRS990/OtherExpensesGrp/Desc2BANK SERVICE FEES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12444
IRS990/OtherExpensesGrp/ProgramServicesAmt015062
IRS990/OtherExpensesGrp/ProgramServicesAmt110800
IRS990/OtherExpensesGrp/ProgramServicesAmt24094
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IRS990/PayrollTaxesGrp/TotalAmt032103
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IRS990/PrincipalOfficerNm0VICTORIA HOLT TAKAMINE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110862
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0118703
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0610105
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01771804
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISCELLANEOUS INCOME 56,407
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01171051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0913157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0725653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0704216
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01144153
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04658230
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02172
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt074
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01176
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0152
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03646
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0544481
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0110
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01520
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0760
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt052662
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt056517
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.54380
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04658230
IRS990ScheduleA/TotalSupportAmt04718393
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt057614
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IRS990ScheduleD/ExpensesSubtotalAmt0994573
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0146450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01292036
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0638517
IRS990ScheduleD/TotalExpensesPerForm990Amt0994573
IRS990ScheduleD/TotalLiabilityAmt0146450
IRS990ScheduleD/TotalRevenuePerForm990Amt01292036
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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/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
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0598374
IRS990/TotalFunctionalExpensesGrp/TotalAmt0994573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0682948
IRS990/TotalLiabilitiesEOYAmt0613329
IRS990/TotalLiabilitiesGrp/BOYAmt0682948
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IRS990/TotalOtherCompensationAmt08194
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IRS990/TotalProgramServiceRevenueAmt0118703
IRS990/TotalReportableCompFromOrgAmt0200000
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01292036
IRS990/TotalVolunteersCnt083
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03945915
IRS990/TravelGrp/ManagementAndGeneralAmt02270
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,945,915
Liabilities
$613,329
Net assets
$3,332,586
Revenue
$1,292,036
Expenses
$994,573
Net income
$297,463
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