Hiki Ola

Tax-deductible

Kealakekua, HI501(c)(3)EnvironmentEIN 83-2838760Revenue $250K in FY2024

On file with the IRShikiola.orgPo Box 124, 96750-0124 · Kealakekua, HITax-exempt since May 2020Publicly supported charity — 170(b)(1)(A)(vi)

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Hiki Ola is in the process of reforesting the land. In 2021, Hiki Ola planted 8,700 trees on the land. Hiki Ola will continue planting trees in 2022. Hiki Ola also worked with local school and community groups to teach children on the land about native hawaiian plants, their propagation and regeneration, highlighting tradtional hawaiian practices.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 283 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
2 of 3
filings with a surplus
Average surplus $124K a year · 51% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
39 mo
of spending, in cash
Looks good: 39.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $127K
Looks good: 3 funders name it on their filings; 3 or more.
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
2
of 3 voting members
Looks good: 2 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
$250K
+375% vs prior year
Spent
$78K
To programs
84%
Net assets
$368K
By yearFY2020–FY2024
Revenue
$250K
FY2024▲ +375%
Tap a bar for its year
Revenue by fiscal year
FY2020$184K
FY2021$399K
FY2022$75K
FY2023$53K
FY2024$250K
Expenses
$78K
FY2024▼ -31%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$162K
FY2022$113K
FY2023Not on file
FY2024$78K
Net assets
$368K
FY2024▲ +88%
Tap a bar for its year
Net assets by fiscal year
FY2020$18K
FY2021$255K
FY2022$265K
FY2023$196K
FY2024$368K

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 May 2020.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $65K Management & general 16% · $12K Fundraising 1% · $409

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.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Andrea Mahi’s $32K as Vice President Secretary is at the 17th percentile of top reported officer pay among 1990 $100K–1M environment 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

NameFY2021FY2020
Andrea Mahi$31,548$12,129

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

Reforests land and teaches children about native Hawaiian plants and traditional practices.

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Provided by the organization

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3 programs · $33K · in their own filed words · FY2024
01

Facilitated workshops to advance native hawaiian craftwork, especially traditional weaving practices utilizing native vine 'ie'ie. Each workshop was free to the community, included a day in the forest and hands on practical craftwork.

$17Kprogram expense
02

Hosted visits for students from ehunuikaimalino, hawai'I tech academy, kua o ka la, konawaena high school special ed., halau kik, ka'umeke ka'eo, alo kehau, and honaunau elementary school.

$13Kprogram expense
03

Completed the $177,499 racial, equity and justice conservation cooperative agreement to bridge native hawaiian and pacific islanders to farm bill programs through workshops, critical demographic analysis, and reporting.

$3Kprogram 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 · FY2023
Total grants receivedfrom 3 funders$127K
See all 3 funders →
Grants paid · 2 grants · $97K · 2021–2022
Kik Ka'eaikahelelani INCHI · FY2022$49,410
Kik Ka'eaikahelelani INCHI · FY2021$47,765

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$250K
Ln 12
Gifts and grantsLn 1h$245K
Other incomeLn 4–11$5K
Fees for servicesLn 2g$1K
Money outPt IX
$78K
Ln 25
Programscol B$65K
Managementcol C$12K
Fundraisingcol D$409
Owns and owesPt X
$368K
net assets · Ln 32
Cash and savingsLn 1–2$254K
Total assetsLn 16$368K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$245K
Government grantsLn 1e$87K
Fees for servicesLn 2g$1K
Other incomeLn 4–11$5K
Total revenueLn 12$250K
Assets in detailPt X, end of year
CashLn 1$254K
Cash and savings togetherLn 1–2$254K
Land, buildings, equipmentLn 10c$115K
Total assetsLn 16$368K
LiabilitiesLn 26$0
Net assetsLn 32$368K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6283
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$54K$254K
Land, buildings, equipmentLn 10c$142K$115K
Total assetsLn 16$196K$368K
LiabilitiesLn 26$0$0
Net assetsLn 32$196K$368K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$335$335
Office expensesLn 13$1K$1K
TravelLn 17$1K$1K
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$33K$33K
All other expensesLn 24e$2K$1K$367$409
Total functional expensesLn 25$78K$65K$12K$409

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $250K$78K$172K$368K 990 PDF
FY2023 $53K$196K 990 PDF
FY2022 $75K$113K−$38K$265K 990 PDF
FY2021 $399K$162K$237K$255K 990 PDF
FY2020 $184K$18K 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 FY2024 990 (6 parts)
Part I · Summary $250,450 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $47,515$244,543
I-9 Program service revenuePrior year $2,135$1,065
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $3,022$4,842
I-12 Total revenuePrior year $52,672$250,450
I-13 Grants and similar amounts paidPrior year $0$3,345
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 $121,958$74,823
I-18 Total expensesPrior year $121,958$78,168
I-19 Revenue less expensesPrior year −$69,286$172,282
Part VI · Governance 2 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
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 $250,450 across 6 lines filed
Lines not itemized here account for $3,842 of total revenue; see the IRS return.
VIII-1e Government grants$86,901
VIII-1f All other contributions, gifts and grants$157,642
VIII-1h Total contributions, gifts and grants$244,543
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,065$1,065
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,000$1,000
VIII-12 Total revenueRelated to mission $2,065 · Unrelated business $3,842 · Excluded from tax $0$250,450
Part IX · Statement of functional expenses $78,168 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $3,345$3,345
IX-11c Accounting feesManagement $3,859$3,859
IX-11g Other fees for servicesManagement $335$335
IX-13 Office expensesManagement $1,040$1,040
IX-17 TravelManagement $1,203$1,203
IX-22 Depreciation, depletion and amortizationPrograms $27,477$27,477
IX-23 InsuranceManagement $5,649$5,649
IX-24 Other expenses (24a–d)Programs $33,295$33,295
IX-24e All other expensesPrograms $1,189 · Management $367 · Fundraising $409$1,965
IX-25 Total functional expensesPrograms $65,306 · Management $12,453 · Fundraising $409$78,168
Part X · Balance sheet $368,424 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $54,103$253,862
X-10c Land, buildings and equipment, netStart of year $142,039$114,562
X-14 Intangible assets$0
X-16 Total assetsStart of year $196,142$368,424
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $196,142$368,424
X-33 Total liabilities and net assetsStart of year $196,142$368,424
Part XI · Reconciliation of net assets $368,424 net assets at year end
XI-1 Total revenue$250,450
XI-2 Total expenses$78,168
XI-3 Revenue less expenses$172,282
XI-4 Net assets at start of year$196,142
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$368,424

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

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