Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Wai Lan Yoga Trust
EIN 99-6057064 • 501(c)4 • Kailua, HI
Profile
The organization's mission is to educate and teach the general public about the philosophy, moral standards and practices of yoga for the benefit of mankind.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 231.9% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Down$282,342
Down $61,200 (-18%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$282,342
Down $61,200 (-18%) from 2023
Revenue
Up$19,818
Up $9,422 (+91%) from 2023
Expenses
Up$81,479
Up $1,843 (+2.3%) from 2023
Net Income
Up-$61,661
Up $7,579 (+11%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $282,342
- Liabilities
- $0
- Net assets
- $282,342
- Revenue
- $19,818
- Expenses
- $81,479
- Net income
- -$61,661
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $19,818
Mission and Program Overview
Mission
The organization's mission is to educate and teach the general public about the philosophy, moral standards and practices of yoga for the benefit of mankind.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| GRANTS TO ORGANIZATIONS FOR THE FURTHERANCE OF WAI LAN'S EXEMPT PURPOSE. PROVIDING ADMINISTRATIVE SUPPORT TO OTHER NONPROFITS THAT SUPPORT AND PROMOTE THE TEACHINGS OF YOGA. | $10,000 | $66,080 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SUNIL KHEMANEY | Trustee | PT | $45,957 | - | $45,957 |
| WAI LAN BUTLER | Trustee | - | $0 | - | - |
| RICHARD BELLORD | Trustee | - | $0 | - | - |
Governance and Compliance
Governance Explanations
Form 990, Part VI, Section A, Line 2 Family/business Relationships Amongst Interested Persons
“Sunil khemaney and richard bellord each have business relationships with wai lan butler.”
Form 990, Part VI, Section B, Line 11 Review of Form 990 by Governing Body
“The organization reviews the form 990 by the following process: 1) detailed review by the accountant and executive director 2) detailed independent review by outside attorney 3) questions and corrections sent to paid preparer (bdo usa, llp) 4) review of revisions by accountant and trustee prior to trustee signing”
Form 990, Part VI, Section C, Line 19 Required Documents Available to the Public
“The organization makes its governing documents and financial statements available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Wai Lan Yoga Trust
- EIN
- 99-6057064
- Phone
- 8082471252
- Address
- PO BOX 1369, KAILUA, HI 96734
Signing Officer
- Name
- Sunil Khemaney
- Title
- Trustee
- Phone
- 8082471252
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Bdo USA
- Address
- 8401 GREENSBORO DR STE 800, MCLEAN, VA 22102-3599
- Preparer
- Todd Teresco
- Phone
- 7038930600
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 8 Other Revenue
“OTHER INCOME - 4546;”
Form 990-EZ, Part I, Line 10 Grants Paid
“Activity:administrative support;grantee name:yoga institute;grantee address:p.o box 1436 , kailua, hi, 96734-____, us;amount:10000;relationship:none;”
Form 990-EZ, Part I, Line 16 Other Expenses
“Bank fees - 10002; insurance - 2287;”
Form 990-EZ, Part I, Line 20 Net Assets Change
“Unrealized gain on investments - 461;”
Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE
“The organization's mission is to educate and teach the general public about the philosophy, moral standards and practices of yoga for the benefit of mankind.”
Raw XML Appendix127 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SUNIL KHEMANEY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8082471252 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1369 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAILUA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 343542 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 282342 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -61661 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3110 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 343542 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 282342 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 10000 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 19818 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 15272 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 343542 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 282342 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 343542 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 282342 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 45957 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WAI LAN BUTLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SUNIL KHEMANEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICHARD BELLORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 461 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12289 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 4546 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATION'S MISSION IS TO EDUCATE AND TEACH THE GENERAL PUBLIC ABOUT THE PHILOSOPHY, MORAL STANDARDS AND PRACTICES OF YOGA FOR THE BENEFIT OF MANKIND. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | GRANTS TO ORGANIZATIONS FOR THE FURTHERANCE OF WAI LAN'S EXEMPT PURPOSE. PROVIDING ADMINISTRATIVE SUPPORT TO OTHER NONPROFITS THAT SUPPORT AND PROMOTE THE TEACHINGS OF YOGA. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd | 0 | X |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 10000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 66080 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 56080 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 81479 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 66080 |
| IRS990EZ/TotalRevenueAmt | 0 | 19818 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER INCOME - 4546; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVITY:ADMINISTRATIVE SUPPORT;GRANTEE NAME:YOGA INSTITUTE;GRANTEE ADDRESS:P.O BOX 1436 , KAILUA, HI, 96734-____, US;AMOUNT:10000;RELATIONSHIP:NONE; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BANK FEES - 10002; INSURANCE - 2287; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UNREALIZED GAIN ON INVESTMENTS - 461; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S MISSION IS TO EDUCATE AND TEACH THE GENERAL PUBLIC ABOUT THE PHILOSOPHY, MORAL STANDARDS AND PRACTICES OF YOGA FOR THE BENEFIT OF MANKIND. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SUNIL KHEMANEY AND RICHARD BELLORD EACH HAVE BUSINESS RELATIONSHIPS WITH WAI LAN BUTLER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION REVIEWS THE FORM 990 BY THE FOLLOWING PROCESS: 1) DETAILED REVIEW BY THE ACCOUNTANT AND EXECUTIVE DIRECTOR 2) DETAILED INDEPENDENT REVIEW BY OUTSIDE ATTORNEY 3) QUESTIONS AND CORRECTIONS SENT TO PAID PREPARER (BDO USA, LLP) 4) REVIEW OF REVISIONS BY ACCOUNTANT AND TRUSTEE PRIOR TO TRUSTEE SIGNING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 Other Revenue |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 10 Grants Paid |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16 Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 20 Net Assets Change |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION A, LINE 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 11 REVIEW OF FORM 990 BY GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUNIL KHEMANEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082471252 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAI LAN YOGA TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAIL |
| ReturnHeader/Filer/EIN | 0 | 996057064 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082471252 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1369 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAILUA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96734 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 135381590 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BDO USA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 8401 GREENSBORO DR STE 800 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MCLEAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 221023599 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7038930600 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TODD TERESCO |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T12:06:04+00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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