Civic Intelligence

Napili Kai Foundation

990 • Fiscal year 2023 • EIN 99-6011281

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

Organization ProfileNAPILIKAIFOUNDATION.ORG
5900 Honoapiilani RoadLahaina, HI 96761

(808) 214-8977

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

63rd percentile

10%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

86th percentile

63%

Faster revenue growth than 86% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$2,939,702

Up $273,197 (+10%) from 2022

Net Assets

Up

$2,939,702

Up $273,197 (+10%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin93rd percentile

Revenue

Up

$421,795

Up $163,114 (+63%) from 2022

Expenses

Up

$157,707

Up $16,264 (+11%) from 2022

Net Income

Up

$264,088

Up $146,850 (+125%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,268,402Liabilities 2011: $0Net Assets 2011: $1,268,4022011Assets 2012: $1,345,683Liabilities 2012: $0Net Assets 2012: $1,345,6832012Assets 2013: $1,376,420Liabilities 2013: $0Net Assets 2013: $1,376,4202013Assets 2014: $1,597,754Liabilities 2014: $2,189Net Assets 2014: $1,595,5652014Assets 2015: $1,647,811Liabilities 2015: $0Net Assets 2015: $1,647,8112015Assets 2016: $1,789,869Liabilities 2016: $0Net Assets 2016: $1,789,8692016Assets 2017: $2,025,606Liabilities 2017: $0Net Assets 2017: $2,025,6062017Assets 2018: $2,079,653Liabilities 2018: $78Net Assets 2018: $2,079,5752018Assets 2019: $2,374,667Liabilities 2019: $493Net Assets 2019: $2,374,1742019Assets 2020: $2,354,324Liabilities 2020: $516Net Assets 2020: $2,353,8082020Assets 2021: $2,739,460Liabilities 2021: $2,009Net Assets 2021: $2,737,4512021Assets 2022: $2,666,505Liabilities 2022: $0Net Assets 2022: $2,666,5052022Assets 2023: $2,939,702Liabilities 2023: $0Net Assets 2023: $2,939,7022023Assets 2024: $3,109,642Liabilities 2024: $0Net Assets 2024: $3,109,6422024

Highlighted filing

2023

Assets$2,939,702
Liabilities$0
Net Assets$2,939,702
Open 2023 Filing

Operations Trend

Revenue Growth86th percentile

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

$600K$400K$200K$0Revenue 2011: $148,015Expenses 2011: $101,678Net Income 2011: $46,3372011Revenue 2012: $192,265Expenses 2012: $114,984Net Income 2012: $77,2812012Revenue 2013: $163,401Expenses 2013: $132,664Net Income 2013: $30,7372013Revenue 2014: $233,248Expenses 2014: $98,914Net Income 2014: $134,3342014Revenue 2015: $224,935Expenses 2015: $119,315Net Income 2015: $105,6202015Revenue 2016: $229,173Expenses 2016: $130,434Net Income 2016: $98,7392016Revenue 2017: $232,511Expenses 2017: $124,543Net Income 2017: $107,9682017Revenue 2018: $316,326Expenses 2018: $156,472Net Income 2018: $159,8542018Revenue 2019: $180,384Expenses 2019: $138,129Net Income 2019: $42,2552019Revenue 2020: $200,609Expenses 2020: $119,677Net Income 2020: $80,9322020Revenue 2021: $343,306Expenses 2021: $125,552Net Income 2021: $217,7542021Revenue 2022: $258,681Expenses 2022: $141,443Net Income 2022: $117,2382022Revenue 2023: $421,795Expenses 2023: $157,707Net Income 2023: $264,0882023Revenue 2024: $345,278Expenses 2024: $312,298Net Income 2024: $32,9802024

Highlighted filing

2023

Revenue$421,795
Expenses$157,707
Net Income$264,088
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$421,795
Mission and Program Overview

Mission

The education of children from 6 to 18 years of age in the history, arts, crafts, dances, language, skills and lore of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,388,896$2,637,263▲ $248,367
Cash and Non-Interest-Bearing Accounts$277,609$302,439▲ $24,830
Total Assets$2,666,505$2,939,702▲ $273,197
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,666,505$2,939,702▲ $273,197
Total Net Assets Fund Balance$2,666,505$2,939,702▲ $273,197
Total Liabilities and Net Assets / Fund Balance$2,666,505$2,939,702▲ $273,197

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,295,693$81,257▲ $58,567$55,509$1,367,397
2022$1,407,536-▼ $47,160$51,851$1,295,693
2021$1,289,974-▲ $178,315$47,659$1,407,536
2020$1,367,595-▼ $20,869$43,730$1,289,974
2019$1,197,920-▲ $181,513-$1,367,595
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Louise RossPresident
Chuck BarnumDirector
Duque FelizaDirector
Nohealani RalarDirector
Sally WerblunTrustee/dire
Yvette LaborteSecretary
Shelley HeeTreasurer
Janice StudwellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$299,632
Program Service Revenue
$7,330
Investment Income
$112,533
Other Revenue
$2,300
All Other Contributions
$299,632
Change in Net Assets
$264,088

Audited Revenue Reconciliation

Revenue per Audited Statements
$421,795
Revenue Not Reported on Form 990
$19,909
Total Revenue per Audited Statements
$441,704
Total Revenue per Form 990
$421,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,707
Grants and Similar Amounts Paid$39,000
Total Fundraising Expense$6,086
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$39,000--$39,000
Fees for Service Investment Mgmnt Fees-$21,042-$21,042
Fees for Services Accounting-$8,661-$8,661
Advertising--$4,335$4,335
Office Expenses-$2,470$1,366$3,836
Travel$1,769--$1,769
Insurance$500--$500
Other Expenses$3,522$499-$499
All Other Expenses--$385$385
Total Functional Expenses$118,949$32,672$6,086$157,707

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$168,507
Expenses per Audited Statements$157,707
Total Expenses per Form 990$157,707
Expenses Not Reported on Form 990$10,800
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,300
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
No
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

“Board reviews form 990 and approves before filing with the irs.”

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

“Conflict of interest policy is monitored by the board. Any potential conflicts are immediately addressed.”

Form 990, Page 6, Part VI, Line 19

“All documents are made available by the treasurer at the request of an individual.”

Filing and Contact Details

Filer

Filer Name
Napili Kai Foundation
EIN
99-6011281
Phone
8082148977
Address
5900 HONOAPIILANI ROAD, LAHAINA, HI 96761

Signing Officer

Name
Shelley Hee
Title
Treasurer
Phone
8082148977
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louise Ross
Formed
1966
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
11

Preparer

Firm
Barbara J Querry LLC
Address
411 HUKU LII PL STE 202, KIHEI, HI 96753
Preparer
Barbara J Querry CPA
Phone
8088568137
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

“The napili kai foundation has created a new program to support our keiki (children)and ohana, who were directly impacted by the recent wildfires in lahaiana. This fund is intended to help the immediate needs of the community with costs related to temporary housing, clothing, transportation, personal items, school supplies and other needs to rebuild their lives. Grants will be awarded in 2024.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Intended use for endowment funds is for operating expenses”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/PublicSupportPY170Pct00.53740
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0113275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt092238
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0870569
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01295693
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt051851
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt013094
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01289974
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01407536
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0178315
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt047659
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt013023
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01289974
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-20869
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt043730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt011838
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01367595
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt09109
IRS990ScheduleD/RevenueNotReportedAmt019909
IRS990ScheduleD/RevenueSubtotalAmt0421795
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTENDED USE FOR ENDOWMENT FUNDS IS FOR OPERATING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleD/TotalRevenuePerForm990Amt0421795
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS SCHOLARSHIP APPLICATIONS AND GRANTS AWARDS DEPENDING ON DETERMINED CRITERIA. ANY SCHOLARSHIP AWARD IS CONDITIONED ON THE USE OF THE AWARD SOLELY IN CONNECTION WITH DIRECT EXPENSES OF COLLEGE OR UNIVERSITY. CHECKS ARE SENT DIRECTLY TO COLLEGES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NAPILI KAI FOUNDATION HAS CREATED A NEW PROGRAM TO SUPPORT OUR KEIKI (CHILDREN)AND OHANA, WHO WERE DIRECTLY IMPACTED BY THE RECENT WILDFIRES IN LAHAIANA. THIS FUND IS INTENDED TO HELP THE IMMEDIATE NEEDS OF THE COMMUNITY WITH COSTS RELATED TO TEMPORARY HOUSING, CLOTHING, TRANSPORTATION, PERSONAL ITEMS, SCHOOL SUPPLIES AND OTHER NEEDS TO REBUILD THEIR LIVES. GRANTS WILL BE AWARDED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS FORM 990 AND APPROVES BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD. ANY POTENTIAL CONFLICTS ARE IMMEDIATELY ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE MADE AVAILABLE BY THE TREASURER AT THE REQUEST OF AN INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalContributionsAmt0299632
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06086
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032672
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118949
IRS990/TotalFunctionalExpensesGrp/TotalAmt0157707
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0118949
IRS990/TotalProgramServiceRevenueAmt07330
IRS990/TotalRevenueGrp/ExclusionAmt0109371
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012792
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0421795
IRS990/TotalVolunteersCnt011
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02939702
IRS990/TravelGrp/ProgramServicesAmt01769
IRS990/TravelGrp/TotalAmt01769
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0NAPILIKAIFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273889165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARBARA J QUERRY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0411 HUKU LII PL STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KIHEI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA J QUERRY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-14T16:27:45-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,939,702
Liabilities
$0
Net assets
$2,939,702
Revenue
$421,795
Expenses
$157,707
Net income
$264,088
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.35$0.31$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.42$0.16$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.26$0.14$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$0.34$0.13$0.22
2020Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.20$0.12$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.18$0.14$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.32$0.16$0.16
2017Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.23$0.12$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.23$0.13$0.10
2015Summary only. Only limited summary data is available for this year.$1.65$0.00$1.65$0.22$0.12$0.11
2014Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$0.23$0.10$0.13
2013Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.16$0.13$0.03
2012Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.19$0.11$0.08
2011Summary only. Only limited summary data is available for this year.$1.27$0.00$1.27$0.15$0.10$0.05