Kalanihale EIN 46-0840554 Form 990 (PDF) Claim this org

Kalanihale FY2020 filing

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Improves community well-being through education, environmental stewardship, and cultural enrichment. For fiscal year 2020 it reported $256K in revenue, $262K in expenses, and $98K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Captain Cook, HI
Filings
4 on file (2020–2020)
Revenue
$256KFY2020
Expenses
$262K
Net assets
$98K
People
4
Filings
4
Updates
0
More identity details & actions ⌄
EIN  46-0840554 Public charity (501(c)(3)) Captain Cook, HI
Form 990 (PDF)
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →
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Size
$100K–1M
What they do
Improves community well-being through education, environmental stewardship, and cultural enrichment.
Leadership
Kaimi Kaupiko · President · $55K
Money in and out
$256K revenue, $262K expenses
Bottom line
84% program efficiency
Where the money goes · FY2020
Total revenue
$256K
Pt VIII · Ln 12
Total expenses
$262K
Pt IX · Ln 25
Net assets
$98K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$5K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.16
Program efficiency
84%
of spending reaches programs
Operating runway
9.4mo
months of highly liquid reserves at operating expense rate
Surplus margin
-2%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$256K
FY2020
Expenses
$262K
FY2020
Total assets
$211K
FY2020
Total liabilities
$112K
FY2020
Total revenue
$256K
Pt VIII · Ln 12
Total expenses
$262K
Pt IX · Ln 25
Net assets
$98K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$5K
Total assetsPt X · Ln 16$211K
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 43

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CKalanihale
EINHdr · item D46-0840554
Principal addressHdr · item CCaptain Cook, HI
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B90)
Ruling yearIRS BMFFeb 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$55,000Pt VII · Sec A
$700Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kaimi Kaupiko’s $53K as President is at the 44th percentile of top reported officer pay among 1616 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Kaimi Kaupiko$53,000$59,000$61,000$55,000
Dayna Lupua Mora$700

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $186K of program spending, described in the organization's own filed words · FY2020.
01

Milolii Marine Resources Management Plan

A community based marine management project to manage and protect the nearshore resources (300 persons benefited)

$73Kprogram expense
02

Hawaii Health Connector

Provides aid in enrolling community members in the affordable care act (400 persons benefited)

$61Kprogram expense
03

Milolii Community Enrichment and Historical Center

Assisting partnering organization, paa pono milolii, with the completion of the community center (2000 persons will benefit)

$52Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$190K · 74%
Program service revenue$66K · 26%
Contributions & grants74%$190K
Program service revenue26%$66K
— government grantsLn 1e$65K
Total revenueLn 12$256K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.16
Program services84%$221K
Management & general16%$41K
Total functional expensesLn 25$262K

Balance Sheet

Part X · end of year
CashLn 1$206K
Total assetsLn 16$211K
Total liabilitiesLn 26$112K
Total net assetsLn 32$98K
Months of cash on handcomputed9.4

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $206K · Operating expenses/yr $262K
9.4 months
Where the money goes
Program services
Program services $221K · Total expenses $262K
84%
Management & General
Management & general $41K · Total expenses $262K
16%
Fundraising
Fundraising $0 · Total expenses $262K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $125K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $190K · Total revenue $256K
74%
Government reliance
Government grants $65K · Total revenue $256K
26%
Earned-income share
Program service revenue $66K · Total revenue $256K
26%
Investment reliance
Investment income $0 · Total revenue $256K
0%
Program self-sufficiency
Program service revenue $66K · Total expenses $262K
25%
Growth & trend
Revenue growth (YoY)
This year $256K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $98K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $256K · Expenses $262K
-2%
Liabilities-to-Assets
Total liabilities — · Total assets $211K
Net-asset ratio
Net assets $98K · Total assets $211K
47%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $211K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kaimi Kaupiko · Reported title PRESIDENT · Highest reported compensation $55K · Total expenses $262K
21%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $262K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%
Overhead ratio 16%
Fundraising cost ratio 0%
Accounting fee ratio 4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2023 (Latest)$336K revenue · ⤓ 990 PDF
FY2022$360K revenue · ⤓ 990 PDF
FY2021$214K revenue · ⤓ 990 PDF
FY2020$256K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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