Kalanihale FY2021 filing

Tax-deductible

Captain Cook, HI501(c)(3)EducationEIN 46-0840554

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To improve the educational, environmental, and cultural well-being of community members of milolii and south kona

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $24K a year · 8% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $379K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$112K
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$214K
-17% vs prior year
Spent
$275K
To programs
83%
Net assets
$69K
By yearFY2020–FY2023
Revenue
$214K
FY2021▼ -17%
Revenue by fiscal year
FY2020$256K
FY2021$214K
FY2022$360K
FY2023$336K
Expenses
$275K
FY2021▲ +5%
Expenses by fiscal year
FY2020$262K
FY2021$275K
FY2022$268K
FY2023$267K
Net assets
$69K
FY2021▼ -30%
Net assets by fiscal year
FY2020$98K
FY2021$69K
FY2022$157K
FY2023$225K

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Feb 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $229K Management & general 17% · $46K Fundraising 0% · $58

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$61,000Pt VII · Sec A
$0Pt 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 1613 $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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves community well-being through education, environmental stewardship, and cultural enrichment.

Provided by the organization

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3 program services account for $193K of program spending, described in the organization's own filed words · FY2021.
01

Milolii Marine Resources Management Plan

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

$83Kprogram expense
02

Hawaii Health Connector

Provides aid in enrolling community members in the affordable care act (450 persons benefited)

$76Kprogram 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)

$34Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

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

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$214K
Ln 12
Gifts and grantsLn 1h$141K
Fees for servicesLn 2g$73K
Investment incomeLn 3$8
Money outPt IX
$275K
Ln 25
Programscol B$229K
Managementcol C$46K
Fundraisingcol D$58
Owns and owesPt X
$69K
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$182K
LiabilitiesLn 26$112K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$141K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$73K
Investment incomeLn 3$8
Total revenueLn 12$214K
Assets in detailPt X, end of year
CashLn 1$110K
Cash and savings togetherLn 1–2$110K
Other assetsLn 15$5K
Total assetsLn 16$182K
LiabilitiesLn 26$112K
Net assetsLn 32$69K
OperationsPt I, VI
EmployeesI 50
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$206K$110K
Total assetsLn 16$211K$182K
LiabilitiesLn 26$112K$112K
Net assetsLn 32$98K$69K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$61K$30K$30K
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$94K$94K
Office expensesLn 13$2K$949$948
Information technologyLn 14$2K$1K$1K
TravelLn 17$2K$2K
InsuranceLn 23$5K$5K
All other expensesLn 24e$96K$96K$58
Total functional expensesLn 25$275K$229K$46K$58

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $336K$267K$69K$225K 990 PDF
FY2022 $360K$268K$92K$157K 990 PDF
FY2021 Viewing $214K$275K−$61K$69K 990 PDF
FY2020 $256K$262K−$5K$98K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $213,773 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$1,506
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$139,517
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$141,023
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $72,742 · Unrelated business $0 · Excluded from tax $0$72,742
VIII-3 Investment incomeRelated to mission $8 · Unrelated business $0 · Excluded from tax $0$8
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $72,750 · Unrelated business $0 · Excluded from tax $0$213,773
Part IX · Statement of functional expenses $274,616 across 8 lines filed
IX-11a Management feesPrograms $30,500 · Management $30,500$61,000
IX-11c Accounting feesManagement $13,000$13,000
IX-11g Other fees for servicesPrograms $93,869$93,869
IX-13 Office expensesPrograms $949 · Management $948$1,897
IX-14 Information technologyPrograms $1,164 · Management $1,163$2,327
IX-17 TravelPrograms $1,502$1,502
IX-23 InsurancePrograms $4,711$4,711
IX-24e All other expensesPrograms $96,252 · Fundraising $58$96,310
IX-25 Total functional expensesPrograms $228,947 · Management $45,611 · Fundraising $58$274,616
Part X · Balance sheet $181,619 assets, 9 lines filed
Asset lines not itemized here account for $66,490; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $205,863$110,129
X-15 Other assetsStart of year $5,000$5,000
X-16 Total assetsStart of year $210,863$181,619
X-24 Unsecured notes and loans payableStart of year $112,500$112,500
X-26 Total liabilitiesStart of year $112,500$112,500
X-27 Net assets without donor restrictionsStart of year $98,363$69,119
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $98,363$69,119
X-33 Total liabilities and net assetsStart of year $210,863$181,619
Part XI · Reconciliation of net assets $69,119 net assets at year end
XI-1 Total revenue$213,773
XI-2 Total expenses$274,616
XI-3 Revenue less expenses−$60,843
XI-4 Net assets at start of year$98,363
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$31,599
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$69,119

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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