Ka Lahui Kai FY2022 filing

Tax-deductible

Honolulu, HI501(c)(3)Arts & CultureEIN 47-5423762Revenue $289K in FY2022

On file with the IRSkalahuikaihawaii.org188 S Beretania St, 96813-2786 · Honolulu, HITax-exempt since Jan 2016Publicly supported charity — 170(b)(1)(A)(vi)

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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.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
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
$252K
82% of total assets
Concern: liabilities are 82% of assets; over 80%.
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
$289K
+37% vs prior year
Spent
$430K
To programs
96%
Net assets
$56K
By yearFY2020–FY2024
Revenue
$289K
FY2022▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$228K
FY2021$211K
FY2022$289K
FY2023$439K
FY2024$364K
Expenses
$430K
FY2022▲ +55%
Tap a bar for its year
Expenses by fiscal year
FY2020$242K
FY2021$278K
FY2022$430K
FY2023$482K
FY2024$393K
Net assets
$56K
FY2022▼ -71%
Tap a bar for its year
Net assets by fiscal year
FY2020$265K
FY2021$198K
FY2022$56K
FY2023$13K
FY2024−$23K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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

96 cents of each dollar spent went to programs.

Program services 96% · $415K Management & general 4% · $16K

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
$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.

Questions for Ka Lahui Kai

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Provided by the organization

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1 program · $415K · in their own filed words · FY2022
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.

$415Kprogram 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 · FY2023
Total grants receivedfrom 2 funders$20K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$289K
Ln 12
Gifts and grantsLn 1h$247K
Fees for servicesLn 2g$37K
Investment incomeLn 3$4K
Money outPt IX
$430K
Ln 25
Programscol B$415K
Managementcol C$16K
Owns and owesPt X
$56K
net assets · Ln 32
Cash and savingsLn 1–2$7K
Total assetsLn 16$309K
LiabilitiesLn 26$252K
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$247K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$37K
Investment incomeLn 3$4K
Other incomeLn 4–11$563
Gains on assetsLn 7$4K
Total revenueLn 12$289K
Assets in detailPt X, end of year
CashLn 1$7K
Cash and savings togetherLn 1–2$7K
Land, buildings, equipmentLn 10c$281K
Other assetsLn 15$80
Total assetsLn 16$309K
LiabilitiesLn 26$252K
Net assetsLn 32$56K
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 FY22End FY22
Cash and savingsLn 1–2$50K$7K
Land, buildings, equipmentLn 10c$384K$281K
Total assetsLn 16$468K$309K
LiabilitiesLn 26$270K$252K
Net assetsLn 32$198K$56K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$5K$5K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$24K$24K
Office expensesLn 13$175$175
OccupancyLn 16$240$240
TravelLn 17$133K$133K
Conferences, conventions and meetingsLn 19$13K$13K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$137K$137K
InsuranceLn 23$6K$3K$3K
Other expenses (24a–d)Ln 24$78K$78K
All other expensesLn 24e$27K$26K$890
Total functional expensesLn 25$430K$415K$16K$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 Viewing $289K$430K−$142K$56K 990 PDF
FY2021 $211K$278K−$67K$198K 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $288,751 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $207,060$247,383
I-9 Program service revenue$36,800
I-10 Investment incomePrior year $3,956$4,005
I-11 Other revenue$563
I-12 Total revenuePrior year $211,016$288,751
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $277,848$430,312
I-18 Total expensesPrior year $277,848$430,312
I-19 Revenue less expensesPrior year −$66,832−$141,561
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $288,751 across 8 lines filed
VIII-1b Membership dues$30,974
VIII-1f All other contributions, gifts and grants$216,409
VIII-1g Noncash contributions (included above)$2,200
VIII-1h Total contributions, gifts and grants$247,383
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $36,800$36,800
VIII-7 Net gain or loss on sales of assetsRelated to mission $4,005$4,005
VIII-8 Net income from fundraising events$563
VIII-12 Total revenueRelated to mission $40,805$288,751
Part IX · Statement of functional expenses $430,312 across 12 lines filed
IX-11a Management feesManagement $5,000$5,000
IX-11c Accounting feesManagement $5,236$5,236
IX-11g Other fees for servicesPrograms $24,130$24,130
IX-13 Office expensesManagement $175$175
IX-16 OccupancyManagement $240$240
IX-17 TravelPrograms $133,357$133,357
IX-19 Conferences, conventions and meetingsPrograms $13,361$13,361
IX-20 InterestManagement $1,240$1,240
IX-22 Depreciation, depletion and amortizationPrograms $136,618$136,618
IX-23 InsurancePrograms $2,805 · Management $2,805$5,610
IX-24 Other expenses (24a–d)Programs $78,110$78,110
IX-24e All other expensesPrograms $26,345 · Management $890$27,235
IX-25 Total functional expensesPrograms $414,726 · Management $15,586 · Fundraising $0$430,312
Part X · Balance sheet $308,937 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $49,642$7,133
X-8 Inventories for sale or use$14,914
X-9 Prepaid expenses and deferred chargesStart of year $4,370$6,268
X-10c Land, buildings and equipment, netStart of year $383,529$280,542
X-15 Other assetsStart of year $30,000$80
X-16 Total assetsStart of year $467,541$308,937
X-17 Accounts payable and accrued expensesStart of year $22,818$4,440
X-25 Other liabilitiesStart of year $149,704$150,827
X-26 Total liabilitiesStart of year $269,510$252,467
X-27 Net assets without donor restrictionsStart of year $198,031$56,470
X-32 Total net assets or fund balancesStart of year $198,031$56,470
X-33 Total liabilities and net assetsStart of year $467,541$308,937
Part XI · Reconciliation of net assets $56,470 net assets at year end
XI-1 Total revenue$288,751
XI-2 Total expenses$430,312
XI-3 Revenue less expenses−$141,561
XI-4 Net assets at start of year$198,031
XI-10 Net assets at end of year$56,470

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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