Civic Intelligence

Pa'I Foundation

990 • Fiscal year 2023 • EIN 99-0354949

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 15, 2024

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.33x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

63rd percentile

$90,005

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

75%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$4,636,200

Up $690,285 (+17%) from 2022

Net Assets

Up

$3,895,670

Up $563,084 (+17%) from 2022

Liabilities

Up

$740,530

Up $127,201 (+21%) from 2022

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin78th percentile

Revenue

Up

$2,257,835

Up $965,799 (+75%) from 2022

Expenses

Up

$1,698,095

Up $703,522 (+71%) from 2022

Net Income

Up

$559,740

Up $262,277 (+88%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2023

Assets$4,636,200
Liabilities$740,530
Net Assets$3,895,670
Open 2023 Filing

Operations Trend

Revenue Growth88th 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

2023

Revenue$2,257,835
Expenses$1,698,095
Net Income$559,740
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 15, 2024
Return Version
2023v5.0
Gross Receipts
$2,257,835
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
Land, Buildings, and Equipment, Net$638,517$2,315,097▲ $1,676,580
Savings and Temporary Cash Investments$1,771,804$1,528,527▼ $243,277
Cash and Non-Interest-Bearing Accounts$1,421,025$679,121▼ $741,904
Accounts Receivable$114,709$113,455▼ $1,254
Total Assets$3,945,915$4,636,200▲ $690,285
Other Assets Total$-140--
Liabilities
Accounts Payable and Accrued Expenses$47,619$342,988▲ $295,369
Unsecured Notes Loans Payable$419,260$321,044▼ $98,216
Other Liabilities$146,450$74,798▼ $71,652
Deferred Revenue-$1,700-
Total Liabilities$613,329$740,530▲ $127,201
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,152,292$3,715,376▲ $563,084
Net Assets With Donor Restrictions$180,294$180,294→ $0
Total Net Assets Fund Balance$3,332,586$3,895,670▲ $563,084
Total Liabilities and Net Assets / Fund Balance$3,945,915$4,636,200▲ $690,285

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,315,097$63,503$2,378,600
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria Holt TakamineExecutive DiFT$90,005-$90,005
Jay RojasCFOFT$75,000$8,194$83,194
Jeffrey TakamineArtistic DirectorFT$50,000-$50,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,980,908
Program Service Revenue
$206,858
Investment Income
$44,449
Other Revenue
$25,620
All Other Contributions
$1,413,200
Change in Net Assets
$559,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,257,835
Total Revenue per Audited Statements
$2,257,835
Total Revenue per Form 990
$2,257,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,072,839
Salaries, Compensation, and Employee Benefits$625,256
Total Fundraising Expense$26,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$335,017$4,935-$339,952
Other Salaries and Wages$185,641$104,008$6,001$295,650
Current Officers, Directors, Trustees, and Key Employees$126,521$73,634$14,850$215,005
Occupancy$98,476$100,604-$199,080
Travel$189,614$5,278-$194,892
Office Expenses$148,384$25,817-$174,201
Other Employee Benefits$36,742$25,329$3,082$65,153
Payroll Taxes$26,707$20,275$2,466$49,448
Insurance-$22,536-$22,536
Fees for Services Accounting-$12,432-$12,432
Other Expenses$7,027$1,302-$8,329
Depreciation Depletion$5,889--$5,889
Interest$889$4,800-$5,689
Advertising$5,308--$5,308
Total Functional Expenses$1,202,566$469,130$26,399$1,698,095

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,698,095
Total Expenses per Audited Statements$1,698,095
Total Expenses per Form 990$1,698,095
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$74,798
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
2024-10-15
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
10
Volunteers
144

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 335,017 4,935 0”

Form 990, Part XI, Line 9

“21”

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISCELLANEOUS INCOME 55,052
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01171051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0913157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0725653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0704216
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05494985
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074798
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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 335,017 4,935 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt821
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesGrp/EOYAmt0740530
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,636,200
Liabilities
$740,530
Net assets
$3,895,670
Revenue
$2,257,835
Expenses
$1,698,095
Net income
$559,740
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