Hui Hooleimaluo FY2021 filing

Tax-deductible

Hilo, HI501(c)(3)Arts & CultureEIN 82-2529777Revenue $557K in FY2021

On file with the IRShuihooleimaluo.comPo Box 11023, 96721-6023 · Hilo, HITax-exempt since Dec 2019Publicly supported — 509(a)(2)

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Hui ho'oleimaluo's mission is to nourish hawai'I's loko I'a (hawaiian fishponds) through hands-on education, community advocacy, and place-based management of natural resources.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$25K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $98K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$25K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $638K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$942K
94% of total assets
Concern: liabilities are 94% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$557K
Spent
$537K
To programs
87%
Net assets
$55K
By yearFY2021–FY2025
Revenue
$557K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$557K
FY2022$511K
FY2023$1.5M
FY2024$761K
FY2025$1.1M
Expenses
$537K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$537K
FY2022$359K
FY2023$954K
FY2024$890K
FY2025$1.3M
Net assets
$55K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$55K
FY2022$207K
FY2023$775K
FY2024$646K
FY2025$523K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2019.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $469K Management & general 8% · $41K Fundraising 5% · $27K

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

6 people listed on the 990; $25K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$13,350Pt VII · Sec A
$11,313Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Kamala Warren’s $64K as Executive Di is at the 9th percentile of top reported officer pay among 3924 $1–10M 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Kamala Warren$64,000$64,000———
Kamala Anthony——$10,667$22,964$13,350
Natasha Kahana————$11,313

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 15aYes

Programs and updates

Restores Hawaiian fishponds through education, advocacy, and resource management.

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Provided by the organization

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3 programs · $234K · in their own filed words · FY2020
01

La Malama- Community Work Days Program Description

Hui hooleimaluo facilitates hawaiian cultural activities at two sites with the support of the community at honokea loko at waiuli (richardsons ocean park) and kaumaui, both on kalanianaole avenue (hilo, hawaii island) scarcely a quarter mile away from one another.

$94Kprogram expense
02

Puakahinano Student Program

Hui ho'oleimaluo provides opportunities for steam (science, technology, engineering, arts, and mathematics) skill building, place based learning, and community engagement through the maintenance and management of loko I.A ecosystems and small scale hawaiian farming at waiuli and lehia in hilo.

$94Kprogram expense
03

Waiuli Ocean Festival

Each year hui ho'oleimaluo hosts the waiuli ocean festival at richardson's ocean beach park. This free public event (drug and alcohol free) is dedicated to fostering ocean literacy, outdoor recreation and sportsmanship, hawaiian cultural heritage and place-based education and stewardship.

$47Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$638K
Grants paid · 7 grants · $1.4M · 2020–2024
Ka Umeke Kaeo Public CharterFY2024$280,238
Ka Umeke Kaeo Public CharterFY2023$142,500
Ka Umeke Kaeo Public CharterFY2022$403,590
Ka Umeke Kaeo Public CharterFY2021$149,865
Ka Umeke Kaeo Public CharterFY2020$401,045

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$557K
Ln 12
Gifts and grantsLn 1h$549K
Fees for servicesLn 2g$8K
Money outPt IX
$537K
Ln 25
Programscol B$469K
Managementcol C$41K
Fundraisingcol D$27K
Owns and owesPt X
$55K
net assets · Ln 32
Cash and savingsLn 1–2$43K
Total assetsLn 16$997K
LiabilitiesLn 26$942K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$549K
Government grantsLn 1e$23K
Fees for servicesLn 2g$8K
Total revenueLn 12$557K
Assets in detailPt X, end of year
CashLn 1$43K
Cash and savings togetherLn 1–2$43K
Land, buildings, equipmentLn 10c$954K
Total assetsLn 16$997K
LiabilitiesLn 26$942K
Net assetsLn 32$55K
OperationsPt I, VI
EmployeesI 55
VolunteersI 6220
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$35K$43K
Land, buildings, equipmentLn 10c$954K
Total assetsLn 16$35K$997K
LiabilitiesLn 26$0$942K
Net assetsLn 32$35K$55K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$401K$401K
Grants to domestic individualsLn 2$1K$1K
Pay of current officers, directors and key staffLn 5$45K$23K$14K$9K
Legal feesLn 11b$5K$2K$2K$1K
Accounting feesLn 11c$9K$4K$3K$2K
Other fees for servicesLn 11g$35K$18K$11K$7K
Office expensesLn 13$323$161$97$65
OccupancyLn 16$4K$3K$189$126
TravelLn 17$84$42$25$17
Depreciation, depletion and amortizationLn 22$200$100$60$40
InsuranceLn 23$4K$2K$1K$785
Other expenses (24a–d)Ln 24$30K$13K$10K$7K
All other expensesLn 24e$2K$811$488$324
Total functional expensesLn 25$537K$469K$41K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.3M−$123K$523K 990 PDF
FY2024 $761K$890K−$129K$646K 990 PDF
FY2023 $1.5M$954K$568K$775K 990 PDF
FY2022 $511K$359K$152K$207K 990 PDF
FY2021 Viewing $557K$537K$20K$55K 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 FY2021 990 (6 parts)
Part I · Summary $556,924 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $111,756$549,007
I-9 Program service revenue$7,917
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $111,756$556,924
I-13 Grants and similar amounts paid$402,345
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $22,329$45,414
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $68,989$89,017
I-18 Total expensesPrior year $91,318$536,776
I-19 Revenue less expensesPrior year $20,438$20,148
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $556,924 across 5 lines filed
VIII-1e Government grants$23,338
VIII-1f All other contributions, gifts and grants$525,669
VIII-1h Total contributions, gifts and grants$549,007
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,917$7,917
VIII-12 Total revenueRelated to mission $7,917$556,924
Part IX · Statement of functional expenses $536,776 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $401,045$401,045
IX-2 Grants to domestic individualsPrograms $1,300$1,300
IX-5 Pay of current officers, directors and key staffPrograms $22,707 · Management $13,624 · Fundraising $9,083$45,414
IX-11b Legal feesPrograms $2,500 · Management $1,500 · Fundraising $1,000$5,000
IX-11c Accounting feesPrograms $4,371 · Management $2,623 · Fundraising $1,748$8,742
IX-11g Other fees for servicesPrograms $17,521 · Management $10,512 · Fundraising $7,008$35,041
IX-13 Office expensesPrograms $161 · Management $97 · Fundraising $65$323
IX-16 OccupancyPrograms $3,316 · Management $189 · Fundraising $126$3,631
IX-17 TravelPrograms $42 · Management $25 · Fundraising $17$84
IX-22 Depreciation, depletion and amortizationPrograms $100 · Management $60 · Fundraising $40$200
IX-23 InsurancePrograms $1,962 · Management $1,177 · Fundraising $785$3,924
IX-24 Other expenses (24a–d)Programs $13,075 · Management $10,423 · Fundraising $6,951$30,449
IX-24e All other expensesPrograms $811 · Management $488 · Fundraising $324$1,623
IX-25 Total functional expensesPrograms $468,911 · Management $40,718 · Fundraising $27,147$536,776
Part X · Balance sheet $997,478 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $35,247$43,116
X-10c Land, buildings and equipment, net$954,362
X-16 Total assetsStart of year $35,247$997,478
X-19 Deferred revenue$942,083
X-26 Total liabilitiesStart of year $0$942,083
X-27 Net assets without donor restrictionsStart of year $35,247$55,395
X-32 Total net assets or fund balancesStart of year $35,247$55,395
X-33 Total liabilities and net assetsStart of year $35,247$997,478
Part XI · Reconciliation of net assets $55,395 net assets at year end
XI-1 Total revenue$556,924
XI-2 Total expenses$536,776
XI-3 Revenue less expenses$20,148
XI-4 Net assets at start of year$35,247
XI-10 Net assets at end of year$55,395

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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