Hale Puna perpetuates the rich history of Kauais westside while promoting cultural and economic resiliency within the community.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 14 volunteers.
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
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $11K a year · 5% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$21K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% 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
$197K
-6% vs prior year
Spent
$200K
To programs
91%
Net assets
$154K
By yearFY2020–FY2024
Revenue
$197K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$82K
FY2021$83K
FY2023$209K
FY2024$197K
Expenses
$200K
FY2024▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2023$228K
FY2024$200K
Net assets
$154K
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$33K
FY2021$148K
FY2023$156K
FY2024$154K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2018.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $181K Management & general 9% · $19K Fundraising 0% · $54

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

7 people listed on the 990; $21K paid to officers and key staff.

Part VII, Section A · reportable compensation
$21,224Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Anne Sueko Coyle’s $21K as Treasurer is at the 16th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 1 named individual · Part VII

NameFY2024FY2020
Anne Sueko Coyle$21,224$3,510

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

Programs and updates

Preserves Kauais westside history and builds community cultural and economic strength.

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Provided by the organization

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3 programs · $181K · in their own filed words · FY2024
01

Hale Puna Farm School

A workforce training program designed for local youth to learn about sustainable agriculture from the planning stage to the marketplace. Transforming traditional forest land into vegetable and fruit garden, presenting classes and workshops around food, sustainability, permaculture and history of kauai agriculture.

$91Kprogram expense
02

Restoring Hale Puna

Building restoration built in 1828 and abandoned since 2004, know as the producing sponsor for the kauai old time gathering and annual event in kokee state park to promote old time hawaiian and mainland american music and crafts through workshop and performance.

$51Kprogram expense
03

We empower communities with access to locally grown produce. We manage a 1-acre regenerative farming food forest, host gardening events and youth agricultural learning programs, and hold a weekly farmers market featuring local farmers and artisans.

$39Kprogram 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 1 funder$25K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$197K
Ln 12
Other incomeLn 4–11$90K
Gifts and grantsLn 1h$58K
Fees for servicesLn 2g$49K
Money outPt IX
$200K
Ln 25
Programscol B$181K
Managementcol C$19K
Fundraisingcol D$54
Owns and owesPt X
$154K
net assets · Ln 32
Cash and savingsLn 1–2$10K
Total assetsLn 16$154K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$58K
Government grantsLn 1e$58K
Fees for servicesLn 2g$49K
Investment incomeLn 3$13
Other incomeLn 4–11$90K
Gains on assetsLn 7$0
Total revenueLn 12$197K
Assets in detailPt X, end of year
CashLn 1$10K
SavingsLn 2$0
Cash and savings togetherLn 1–2$10K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$121K
Other assetsLn 15$0
Total assetsLn 16$154K
LiabilitiesLn 26$0
Net assetsLn 32$154K
OperationsPt I, VI
EmployeesI 50
VolunteersI 614
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$2K$10K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$129K$121K
Total assetsLn 16$156K$154K
LiabilitiesLn 26$0$0
Net assetsLn 32$156K$154K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$21K$15K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$78K$77K$1K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$4K$4K$52
Payroll taxesLn 10$6K$5K$79
Management feesLn 11a$0
Legal feesLn 11b$10$10
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$4K$4K$42
Advertising and promotionLn 12$3K$3K$364
Office expensesLn 13$334$9$325
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$7K$4K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$5K$390$5K
Other expenses (24a–d)Ln 24$49K$49K
All other expensesLn 24e$6K$5K$980$54
Total functional expensesLn 25$200K$181K$19K$54

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $197K$200K−$3K$154K 990 PDF
FY2023 $209K$228K−$19K$156K 990 PDF
FY2022 Not on file
FY2021 $83K$148K 990 PDF
FY2020 $82K$33K 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 $196,791 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,621$58,405
I-9 Program service revenuePrior year $55,260$48,544
I-10 Investment income$13
I-11 Other revenuePrior year $117,475$89,829
I-12 Total revenuePrior year $209,356$196,791
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $65,384$108,778
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $162,996$91,167
I-18 Total expensesPrior year $228,380$199,945
I-19 Revenue less expensesPrior year −$19,024−$3,154
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $196,791 across 10 lines filed
VIII-1e Government grants$58,000
VIII-1f All other contributions, gifts and grants$405
VIII-1h Total contributions, gifts and grants$58,405
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $48,544$48,544
VIII-3 Investment incomeRelated to mission $13$13
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $89,829$89,829
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $48,557 · Excluded from tax $89,829$196,791
Part IX · Statement of functional expenses $199,945 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $14,568 · Management $6,656$21,224
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $77,249 · Management $1,121$78,370
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,597 · Management $52$3,649
IX-10 Payroll taxesPrograms $5,456 · Management $79$5,535
IX-11a Management fees$0
IX-11b Legal feesManagement $10$10
IX-11c Accounting feesManagement $1,623$1,623
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $4,197 · Management $42$4,239
IX-12 Advertising and promotionPrograms $2,576 · Management $364$2,940
IX-13 Office expensesPrograms $9 · Management $325$334
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $4,142 · Management $2,546$6,688
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,256$14,256
IX-23 InsurancePrograms $390 · Management $4,929$5,319
IX-24 Other expenses (24a–d)Programs $49,312$49,312
IX-24e All other expensesPrograms $5,412 · Management $980 · Fundraising $54$6,446
IX-25 Total functional expensesPrograms $181,164 · Management $18,727 · Fundraising $54$199,945
Part X · Balance sheet $153,775 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $1,820$9,924
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $129,414$121,051
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $25,200$22,800
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $156,435$153,775
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $141,435$138,775
X-28 Net assets with donor restrictionsStart of year $15,000$15,000
X-32 Total net assets or fund balancesStart of year $156,435$153,775
X-33 Total liabilities and net assetsStart of year $156,435$153,775
Part XI · Reconciliation of net assets $153,775 net assets at year end
XI-1 Total revenue$196,791
XI-2 Total expenses$199,945
XI-3 Revenue less expenses−$3,154
XI-4 Net assets at start of year$156,435
XI-8 Prior period adjustments$494
XI-10 Net assets at end of year$153,775

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

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