Hui Hooleimaluo FY2023 filing

Tax-deductible

Hilo, HI501(c)(3)Arts & CultureEIN 82-2529777Revenue $1.5M in FY2023

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.
72¢ of each $1 spent went to programs.
$11K 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

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
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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$11K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
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
$905K
54% of total assets
Fine: liabilities are 54% of assets; 50% to 65%.
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
$1.5M
+198% vs prior year
Spent
$954K
To programs
72%
Net assets
$775K
By yearFY2021–FY2025
Revenue
$1.5M
FY2023▲ +198%
Tap a bar for its year
Revenue by fiscal year
FY2021$557K
FY2022$511K
FY2023$1.5M
FY2024$761K
FY2025$1.1M
Expenses
$954K
FY2023▲ +165%
Tap a bar for its year
Expenses by fiscal year
FY2021$537K
FY2022$359K
FY2023$954K
FY2024$890K
FY2025$1.3M
Net assets
$775K
FY2023▲ +274%
Tap a bar for its year
Net assets by fiscal year
FY2021$55K
FY2022$207K
FY2023$775K
FY2024$646K
FY2025$523K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

72 cents of each dollar spent went to programs.

Program services 72% · $687K Management & general 17% · $160K Fundraising 11% · $107K

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; $11K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$10,667Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$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 · $343K · in their own filed words · FY2022
01

La Ohana (family Days)

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

$137Kprogram expense
02

Puakahinano Steam 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 kaumaui.

$137Kprogram 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.

$69Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$43K
Money outPt IX
$954K
Ln 25
Programscol B$687K
Managementcol C$160K
Fundraisingcol D$107K
Owns and owesPt X
$775K
net assets · Ln 32
Cash and savingsLn 1–2$532K
Total assetsLn 16$1.7M
LiabilitiesLn 26$905K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$10K
Fees for servicesLn 2g$43K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$532K
Cash and savings togetherLn 1–2$532K
Land, buildings, equipmentLn 10c$954K
Other assetsLn 15$157K
Total assetsLn 16$1.7M
LiabilitiesLn 26$905K
Net assetsLn 32$775K
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 FY23End FY23
Cash and savingsLn 1–2$83K$532K
Land, buildings, equipmentLn 10c$954K$954K
Total assetsLn 16$1.1M$1.7M
LiabilitiesLn 26$925K$905K
Net assetsLn 32$207K$775K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$420K$420K
Pay of current officers, directors and key staffLn 5$11K$5K$3K$2K
Other salaries and wagesLn 7$136K$68K$41K$27K
Payroll taxesLn 10$17K$9K$5K$3K
Accounting feesLn 11c$21K$10K$6K$4K
Other fees for servicesLn 11g$199K$100K$60K$40K
Office expensesLn 13$7K$3K$2K$1K
OccupancyLn 16$24K$12K$7K$5K
TravelLn 17$2K$801$481$320
Depreciation, depletion and amortizationLn 22$200$100$60$40
InsuranceLn 23$15K$8K$5K$3K
Other expenses (24a–d)Ln 24$92K$46K$27K$18K
All other expensesLn 24e$11K$5K$3K$2K
Total functional expensesLn 25$954K$687K$160K$107K

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 Viewing $1.5M$954K$568K$775K 990 PDF
FY2022 $511K$359K$152K$207K 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $1,521,782 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $492,190$1,479,222
I-9 Program service revenuePrior year $19,000$42,560
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $511,190$1,521,782
I-13 Grants and similar amounts paidPrior year $165,215$419,990
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $26,101$163,865
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $168,137$370,025
I-18 Total expensesPrior year $359,453$953,880
I-19 Revenue less expensesPrior year $151,737$567,902
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 $1,521,782 across 5 lines filed
VIII-1e Government grants$9,938
VIII-1f All other contributions, gifts and grants$1,469,284
VIII-1h Total contributions, gifts and grants$1,479,222
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $42,560$42,560
VIII-12 Total revenueRelated to mission $42,560$1,521,782
Part IX · Statement of functional expenses $953,880 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $419,990$419,990
IX-5 Pay of current officers, directors and key staffPrograms $5,334 · Management $3,200 · Fundraising $2,133$10,667
IX-7 Other salaries and wagesPrograms $68,000 · Management $40,800 · Fundraising $27,200$136,000
IX-10 Payroll taxesPrograms $8,599 · Management $5,159 · Fundraising $3,440$17,198
IX-11c Accounting feesPrograms $10,376 · Management $6,225 · Fundraising $4,150$20,751
IX-11g Other fees for servicesPrograms $99,723 · Management $59,835 · Fundraising $39,890$199,448
IX-13 Office expensesPrograms $3,320 · Management $1,992 · Fundraising $1,328$6,640
IX-16 OccupancyPrograms $12,139 · Management $7,283 · Fundraising $4,856$24,278
IX-17 TravelPrograms $801 · Management $481 · Fundraising $320$1,602
IX-22 Depreciation, depletion and amortizationPrograms $100 · Management $60 · Fundraising $40$200
IX-23 InsurancePrograms $7,519 · Management $4,512 · Fundraising $3,008$15,039
IX-24 Other expenses (24a–d)Programs $45,783 · Management $27,467 · Fundraising $18,312$91,562
IX-24e All other expensesPrograms $5,252 · Management $3,152 · Fundraising $2,101$10,505
IX-25 Total functional expensesPrograms $686,936 · Management $160,166 · Fundraising $106,778$953,880
Part X · Balance sheet $1,679,976 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $83,456$531,673
X-3 Pledges and grants receivableStart of year $15,566$37,273
X-10c Land, buildings and equipment, netStart of year $954,162$953,962
X-15 Other assetsStart of year $78,534$157,068
X-16 Total assetsStart of year $1,131,718$1,679,976
X-17 Accounts payable and accrued expensesStart of year $1,503$859
X-19 Deferred revenueStart of year $923,083$904,083
X-26 Total liabilitiesStart of year $924,586$904,942
X-27 Net assets without donor restrictionsStart of year $207,132$775,034
X-32 Total net assets or fund balancesStart of year $207,132$775,034
X-33 Total liabilities and net assetsStart of year $1,131,718$1,679,976
Part XI · Reconciliation of net assets $775,034 net assets at year end
XI-1 Total revenue$1,521,782
XI-2 Total expenses$953,880
XI-3 Revenue less expenses$567,902
XI-4 Net assets at start of year$207,132
XI-10 Net assets at end of year$775,034

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

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