Our mission is to protect, perpetuate, and enhance: the intrinsic qualities of the lower puna area, native hawaiian wellbeing, and the transmission of intergenerational knowledge and practices in partnership with county, state, government, public and private sectors.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 258 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$79K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $84K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$28K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$280K
Spent
$225K
To programs
77%
Net assets
$91K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2014.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $174K Management & general 19% · $42K Fundraising 4% · $9K

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

8 people listed on the 990; $79K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$79,445Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Past Treasur
$0Pt VII · Sec A

Leila Kealoha’s $79K as Executive Di is at the 70th percentile of top reported officer pay among 2168 $100K–1M human services 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.

See Pohaku Pelemaka executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Protects and enhances local qualities, Native Hawaiian wellbeing, and knowledge transmission.

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Provided by the organization

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3 programs · $130K · in their own filed words · FY2024
01

Ho'owehe I ka niu. The purpose of the HO.OWEHE I ka niu summer camp is meheu: to make a TRACK/FOOTPRINTS and ma ka hana ka 'ike: through work comes knowledge. 'ohana join together through a few day camp at ka'akepa to share intergenerational knowledge of hawaiian cultural practices through niu (coconut), lawai'a (fishing practices)…

$43Kprogram expense
02

Na lauo o kaakepa monthly la ohana. Na lauo o kaakepa la ohana (family) monthly clean ups or aloha aina days focus on the protection and preservation of kaakepa. Our target audience are the ohana of the area: kupuna to keiki (elders to children).

$43Kprogram expense
03

Education & research. Pohaku pelemaka has been hosting groups of students from local schools, college groups and cultural practitioners. These groups will sometimes join in and coincide with the monthly la ohana. The primary focus of educational groups is to share the significance of the place and to aloha aina.

$43Kprogram expense

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
Total grants receivedfrom 2 funders$84K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$280K
Ln 12
Gifts and grantsLn 1h$279K
Other incomeLn 4–11$1K
Investment incomeLn 3$19
Money outPt IX
$225K
Ln 25
Programscol B$174K
Managementcol C$42K
Fundraisingcol D$9K
Owns and owesPt X
$91K
net assets · Ln 32
Cash and savingsLn 1–2$120K
Total assetsLn 16$120K
LiabilitiesLn 26$28K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$279K
Government grantsLn 1e$176K
Investment incomeLn 3$19
Other incomeLn 4–11$1K
Total revenueLn 12$280K
Assets in detailPt X, end of year
CashLn 1$41K
SavingsLn 2$78K
Cash and savings togetherLn 1–2$120K
Total assetsLn 16$120K
LiabilitiesLn 26$28K
Net assetsLn 32$91K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6258
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 FY24End FY24
Cash and savingsLn 1–2$36K$120K
Total assetsLn 16$36K$120K
LiabilitiesLn 26$0$28K
Net assetsLn 32$36K$91K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$623$623
Pay of current officers, directors and key staffLn 5$85K$68K$13K$4K
Other salaries and wagesLn 7$79K$63K$12K$4K
Payroll taxesLn 10$13K$10K$2K$628
Legal feesLn 11b$73$11$62
Accounting feesLn 11c$2K$1K$495$99
Other fees for servicesLn 11g$866$649$217
Advertising and promotionLn 12$3K$3K$334
Office expensesLn 13$5K$2K$2K
Information technologyLn 14$951$666$190$95
OccupancyLn 16$2K$421$2K
TravelLn 17$11K$6K$4K
InsuranceLn 23$2K$862$863
Other expenses (24a–d)Ln 24$20K$16K$5K
All other expensesLn 24e$1K$504$504
Total functional expensesLn 25$225K$174K$42K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $280K$225K$55K$91K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $280,366 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $44,529$279,126
I-9 Program service revenue$0
I-10 Investment income$19
I-11 Other revenue$1,221
I-12 Total revenuePrior year $44,529$280,366
I-13 Grants and similar amounts paid$623
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $35,452$176,635
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,330$47,803
I-18 Total expensesPrior year $44,782$225,061
I-19 Revenue less expensesPrior year −$253$55,305
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $280,366 across 6 lines filed
VIII-1e Government grants$175,649
VIII-1f All other contributions, gifts and grants$103,477
VIII-1h Total contributions, gifts and grants$279,126
VIII-3 Investment incomeExcluded from tax $19$19
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,221$1,221
VIII-12 Total revenueExcluded from tax $1,240$280,366
Part IX · Statement of functional expenses $225,061 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $623$623
IX-5 Pay of current officers, directors and key staffPrograms $67,782 · Management $12,709 · Fundraising $4,236$84,727
IX-7 Other salaries and wagesPrograms $63,485 · Management $11,903 · Fundraising $3,968$79,356
IX-10 Payroll taxesPrograms $10,041 · Management $1,883 · Fundraising $628$12,552
IX-11b Legal feesPrograms $11 · Management $62$73
IX-11c Accounting feesPrograms $1,386 · Management $495 · Fundraising $99$1,980
IX-11g Other fees for servicesPrograms $649 · Management $217$866
IX-12 Advertising and promotionPrograms $3,005 · Fundraising $334$3,339
IX-13 Office expensesPrograms $2,284 · Management $2,285$4,569
IX-14 Information technologyPrograms $666 · Management $190 · Fundraising $95$951
IX-16 OccupancyPrograms $421 · Management $1,683$2,104
IX-17 TravelPrograms $6,415 · Management $4,276$10,691
IX-23 InsurancePrograms $862 · Management $863$1,725
IX-24 Other expenses (24a–d)Programs $15,828 · Management $4,669$20,497
IX-24e All other expensesPrograms $504 · Management $504$1,008
IX-25 Total functional expensesPrograms $173,962 · Management $41,739 · Fundraising $9,360$225,061
Part X · Balance sheet $119,691 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $35,656$41,384
X-2 Savings and temporary cash investmentsStart of year $486$78,307
X-16 Total assetsStart of year $36,142$119,691
X-17 Accounts payable and accrued expenses$100
X-19 Deferred revenue$28,144
X-26 Total liabilitiesStart of year $0$28,244
X-27 Net assets without donor restrictionsStart of year $36,142$91,447
X-32 Total net assets or fund balancesStart of year $36,142$91,447
X-33 Total liabilities and net assetsStart of year $36,142$119,691
Part XI · Reconciliation of net assets $91,447 net assets at year end
XI-1 Total revenue$280,366
XI-2 Total expenses$225,061
XI-3 Revenue less expenses$55,305
XI-4 Net assets at start of year$36,142
XI-10 Net assets at end of year$91,447

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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