Ka Lahui Kai FY2020 filing

Tax-deductible

Honolulu, HI501(c)(3)Arts & CultureEIN 47-5423762

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To motivate and prepare youth to learn and utilize personal strengths by perpetuating the traditions and use of the canoe, an integral part of island culture.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $59K a year · 19% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$245K
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$228K
Spent
$242K
To programs
94%
Net assets
$265K
By yearFY2020–FY2024
Revenue
$228K
FY2020
Revenue by fiscal year
FY2020$228K
FY2021$211K
FY2022$289K
FY2023$439K
FY2024$364K
Expenses
$242K
FY2020
Expenses by fiscal year
FY2020$242K
FY2021$278K
FY2022$430K
FY2023$482K
FY2024$393K
Net assets
$265K
FY2020
Net assets by fiscal year
FY2020$265K
FY2021$198K
FY2022$56K
FY2023$13K
FY2024−$23K

From the FY2020 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 Jan 2016.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $228K Management & general 6% · $14K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
See Ka Lahui Kai 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 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Teaches youth traditional canoe use to build personal strengths and a love for learning.

Provided by the organization

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1 program service account for $228K of program spending, described in the organization's own filed words · FY2020.
01

The organization educated and strengthened the self-esteem of hawaii's youth by providing a program of activities that promotes character- development and life-enhancing values through the art and history of canoe paddling.

$228Kprogram 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 · FY2023
Total grants receivedfrom 2 funders$20K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$228K
Ln 12
Gifts and grantsLn 1h$203K
Investment incomeLn 3$26K
Money outPt IX
$242K
Ln 25
Programscol B$228K
Managementcol C$14K
Owns and owesPt X
$265K
net assets · Ln 32
Cash and savingsLn 1–2$176K
Total assetsLn 16$509K
LiabilitiesLn 26$245K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$203K
Government grantsLn 1e$1K
Noncash giftsLn 1g$2K
Investment incomeLn 3$26K
Gains on assetsLn 7$26K
Total revenueLn 12$228K
Assets in detailPt X, end of year
CashLn 1$176K
Cash and savings togetherLn 1–2$176K
Land, buildings, equipmentLn 10c$327K
Total assetsLn 16$509K
LiabilitiesLn 26$245K
Net assetsLn 32$265K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$33K$176K
Land, buildings, equipmentLn 10c$459K$327K
Total assetsLn 16$495K$509K
LiabilitiesLn 26$216K$245K
Net assetsLn 32$279K$265K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$4K$4K
TravelLn 17$9K$9K
Conferences, conventions and meetingsLn 19$64$64
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$174K$174K
InsuranceLn 23$5K$3K$3K
Other expenses (24a–d)Ln 24$36K$36K
All other expensesLn 24e$4K$3K$760
Total functional expensesLn 25$242K$228K$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $364K$393K−$30K−$23K 990 PDF
FY2023 $439K$482K−$43K$13K 990 PDF
FY2022 $289K$430K−$142K$56K 990 PDF
FY2021 $211K$278K−$67K$198K 990 PDF
FY2020 Viewing $228K$242K−$14K$265K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $228,260 across 7 lines filed
VIII-1e Government grants$1,000
VIII-1f All other contributions, gifts and grants$202,412
VIII-1g Noncash contributions (included above)$1,500
VIII-1h Total contributions, gifts and grants$203,412
VIII-7 Net gain or loss on sales of assetsExcluded from tax $26,328$26,328
VIII-8 Net income from fundraising events−$1,480
VIII-12 Total revenueExcluded from tax $26,328$228,260
Part IX · Statement of functional expenses $242,040 across 9 lines filed
IX-11c Accounting feesManagement $4,188$4,188
IX-11g Other fees for servicesPrograms $3,720$3,720
IX-17 TravelPrograms $8,669$8,669
IX-19 Conferences, conventions and meetingsPrograms $64$64
IX-20 InterestManagement $6,232$6,232
IX-22 Depreciation, depletion and amortizationPrograms $173,943$173,943
IX-23 InsurancePrograms $2,693 · Management $2,694$5,387
IX-24 Other expenses (24a–d)Programs $35,934$35,934
IX-24e All other expensesPrograms $3,143 · Management $760$3,903
IX-25 Total functional expensesPrograms $228,166 · Management $13,874 · Fundraising $0$242,040
Part X · Balance sheet $509,390 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $33,435$175,710
X-4 Accounts receivable$2,500
X-9 Prepaid expenses and deferred chargesStart of year $2,269$4,355
X-10c Land, buildings and equipment, netStart of year $459,427$326,825
X-16 Total assetsStart of year $495,131$509,390
X-17 Accounts payable and accrued expenses$89
X-25 Other liabilities$150,000
X-26 Total liabilitiesStart of year $216,488$244,527
X-27 Net assets without donor restrictionsStart of year $278,643$264,863
X-32 Total net assets or fund balancesStart of year $278,643$264,863
X-33 Total liabilities and net assetsStart of year $495,131$509,390
Part XI · Reconciliation of net assets $264,863 net assets at year end
XI-1 Total revenue$228,260
XI-2 Total expenses$242,040
XI-3 Revenue less expenses−$13,780
XI-4 Net assets at start of year$278,643
XI-10 Net assets at end of year$264,863

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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