Hanona FY2023 filing

Tax-deductible

Wailuku, HI501(c)(3)Arts & CultureEIN 81-1578404Revenue $740K in FY2023

On file with the IRShanonamaui.orgPo Box 1841, 96793-6841 · Wailuku, HITax-exempt since May 2017Publicly supported charity — 170(b)(1)(A)(vi)

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Hanona is formed to elevate Native Hawaiian Wisdom and Intellect by providing cultural learning opportunities for our communities with the four pillars of Hawaiian learning. These four pillars of Hawaiian learning are Kahuna Nui Ho?omanamana Ka Pule Ka Mauli Ola and Huna Noeau.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
1 of 3
filings with a surplus
Average surplus $14K a year · 2% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $30K
Fine: 2 funders name 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
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$740K
-11% vs prior year
Spent
$744K
To programs
88%
Net assets
$58K
By yearFY2021–FY2024
Revenue
$740K
FY2023▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2021$162K
FY2022$836K
FY2023$740K
FY2024$557K
Expenses
$744K
FY2023▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$836K
FY2023$744K
FY2024$511K
Net assets
$58K
FY2023▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2021$63K
FY2022$62K
FY2023$58K
FY2024$106K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 May 2017.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $653K Management & general 8% · $57K Fundraising 5% · $34K

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.

Part VII, Section A · reportable compensation
Chair Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
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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

Offers cultural learning opportunities to elevate Native Hawaiian wisdom and intellect.

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Provided by the organization

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3 programs · $653K · in their own filed words · FY2023
01

In the second year Kauhale students continued working on the hale which was 90% completed at the end of the second year. Other programs began working in and around the heiau structure. Land Stewards cleared areas so archaeologist could map the heiau.

$527Kprogram expense
02

Due to devastating effects of the Maui County Wildfires which affected some of our project participants and their families the start of our third year was delayed by 4 months. All our instructors lead archaeologist Master Hale Instructor and Master Dry Stack Masonry instructor and Kahuna Nui were asked to provide their expertise in…

$125Kprogram expense
03

Our project aims to perpetuate Native Hawaiian traditions and cultural practices through the revitalization and education of the cultural landscape of Kapokea at Waihee Refuge on the island of Maui. Our project has identified 5 specific skill sets necessary for the successful completion of restoring the cultural landscape.

$1Kprogram 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$30K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$740K
Ln 12
Fees for servicesLn 2g$653K
Gifts and grantsLn 1h$87K
Money outPt IX
$744K
Ln 25
Programscol B$653K
Managementcol C$57K
Fundraisingcol D$34K
Owns and owesPt X
$58K
net assets · Ln 32
Cash and savingsLn 1–2$52K
Total assetsLn 16$58K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$87K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$73K
Fees for servicesLn 2g$653K
Total revenueLn 12$740K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$0
Cash and savings togetherLn 1–2$52K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$0
Total assetsLn 16$58K
LiabilitiesLn 26$0
Net assetsLn 32$58K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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 FY23End FY23
Cash and savingsLn 1–2$52K$52K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$62K$58K
LiabilitiesLn 26$0$0
Net assetsLn 32$62K$58K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$568K$568K$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$0$0$0$0
Information technologyLn 14$301$0$301$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$33K$33K$0$0
TravelLn 17$52K$0$52K$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$2K$0$2K$0
InsuranceLn 23$1K$664$455$0
Other expenses (24a–d)Ln 24$65K$39K$0$26K
All other expensesLn 24e$22K$12K$2K$8K
Total functional expensesLn 25$744K$653K$57K$34K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $557K$511K$46K$106K 990 PDF
FY2023 Viewing $740K$744K−$4K$58K 990 PDF
FY2022 $836K$836K−$329$62K 990 PDF
FY2021 $162K$63K 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 FY2023 990 (6 parts)
Part I · Summary $739,922 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,600$86,680
I-9 Program service revenuePrior year $817,255$653,242
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $835,855$739,922
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $836,184$744,130
I-18 Total expensesPrior year $836,184$744,130
I-19 Revenue less expensesPrior year −$329−$4,208
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
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 $739,922 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$72,894
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$13,786
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$86,680
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $653,242 · Unrelated business $0 · Excluded from tax $0$653,242
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $653,242 · Unrelated business $0 · Excluded from tax $0$739,922
Part IX · Statement of functional expenses $744,130 across 21 lines filed
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $568,052 · Management $0 · Fundraising $0$568,052
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-14 Information technologyPrograms $0 · Management $301 · Fundraising $0$301
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $33,164 · Management $0 · Fundraising $0$33,164
IX-17 TravelPrograms $0 · Management $52,180 · Fundraising $0$52,180
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $1,720 · Fundraising $0$1,720
IX-23 InsurancePrograms $664 · Management $455 · Fundraising $0$1,119
IX-24 Other expenses (24a–d)Programs $39,170 · Management $0 · Fundraising $26,044$65,214
IX-24e All other expensesPrograms $12,142 · Management $2,030 · Fundraising $8,208$22,380
IX-25 Total functional expensesPrograms $653,192 · Management $56,686 · Fundraising $34,252$744,130
Part X · Balance sheet $58,233 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $52,048$51,923
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $5,663$3,300
X-10c Land, buildings and equipment, netStart of year $4,730$3,010
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $62,441$58,233
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $62,441$58,233
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $62,441$58,233
X-33 Total liabilities and net assetsStart of year $62,441$58,233
Part XI · Reconciliation of net assets $58,233 net assets at year end
XI-1 Total revenue$739,922
XI-2 Total expenses$744,130
XI-3 Revenue less expenses−$4,208
XI-4 Net assets at start of year$62,441
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$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$58,233

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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