Partners in Development Foundation FY2023 filing

Tax-deductible

Honolulu, HI501(c)(3)Since 1997Community DevelopmentEIN 94-3271325Revenue $19.4M in FY2023

On file with the IRSpidfoundation.org2040 Bachelot St, 96817-2433 · Honolulu, HITax-exempt since May 2002Publicly supported charity — 170(b)(1)(A)(vi)

This page gets seen. Tell your story. Claim this org.

The Foundation is focused on meeting hawai`I's educational, social, and environmental challenges through application of hawaii's timeless values and traditional practices. These include the ahupuaa system of land and environmental management, problem-solving through hooponopono, hoonaauao (traditional mentorship in education), and the values of aloha (sharing), onipaa (perseverence), lokahi (unity), and malama aina (love for the land). Of particular interest are under-served segments of our society, such as preschool children and their caregivers, and economically-depressed communities and families. Because of hawaii's unique environment and natural resources, the Foundation is also committed to expanding the values of environmental stewardship and the use of natural processes for environmental remediation and the Development of responsible and sustainable agricultural technologies.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$612K 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
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
5 of 5
filings with a surplus
Average surplus $636K a year · 3% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$612K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.7M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$19.4M
+0.4% vs prior year
Spent
$19.3M
To programs
90%
Net assets
$3.6M
By yearFY2020–FY2024
Revenue
$19.4M
FY2023+0.4%
Revenue by fiscal year
FY2020$21.2M
FY2021$19.2M
FY2022$19.4M
FY2023$19.4M
FY2024$23.1M
Expenses
$19.3M
FY2023▲ +0.7%
Expenses by fiscal year
FY2020$20.5M
FY2021$19.0M
FY2022$19.1M
FY2023$19.3M
FY2024$21.3M
Net assets
$3.6M
FY2023▲ +6%
Net assets by fiscal year
FY2020$2.9M
FY2021$3.2M
FY2022$3.4M
FY2023$3.6M
FY2024$5.5M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

Give Claim
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 2002.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $17.3M Management & general 8% · $1.6M Fundraising 2% · $403K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

13 people listed on the 990; $612K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$191,067Pt VII · Sec A
VP of Administration
$159,606Pt VII · Sec A
$158,456Pt VII · Sec A
Former VP of Operations/Ttm Pm
$102,396Pt VII · Sec A
Director/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Shawn Kana'iaupuni’s $211K as President/CEO is at the 36th percentile of top reported officer pay among 572 $10–100M community development 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Shawn Kana'iaupuni$211,200$191,067$180,096$174,126$119,947
Laura Dang$165,931$159,606$153,324$147,466$141,850
Stephanie Nishimura$117,107$158,456$152,444$146,858$142,544
Alison Masutani—$102,396$149,726$143,666$139,233
Terry Nakamura$120,170————
Cindy Quach$110,734————
Randolph Batoon$105,576————
Jan E Hanohano Dill————$80,808

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.

See Partners in Development Foundation executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Addresses Hawaii's challenges using traditional values and practices for underserved communities.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $12.0M · in their own filed words · FY2023
01

Tutu and Me

Early childhood education and caregiver support through a traveling preschool program serving the hawaiian and part-hawaiian community. Focused on meeting the developmental needs of young children; and supporting grandparents, parents, and other primary caregivers.

$5.2Mprogram expense
02

Ka Pa'alana

Traveling preschool and homeless family education program serves houseless families on the leeward coast of o'ahu. Assists families by delivering or providing access to essential services, such as parent-child participatory preschool, foodbank, toiletry, and dental supplies distribution, and more.

$4.8Mprogram expense
03

Ka'a (keiki assets account) to support families impacted by covid to establish children's savings accounts with financial literacy workshops and support for PARENTS/CAREGIVERS.

$1.9Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$20K
Grants paid · 5 grants · $2.6M · 2021–2024
Unitemized GrantFY2024$1,439,850
Unitemized GrantFY2023$805,115
We Are OceaniaHI · FY2023$60,643
We Are OceaniaHI · FY2021$247,772
Catholic Charities HawaiiHI · FY2021$13,528

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$19.4M
Ln 12
Gifts and grantsLn 1h$19.0M
Other incomeLn 4–11$203K
Investment incomeLn 3$108K
Money outPt IX
$19.3M
Ln 25
Programscol B$17.3M
Managementcol C$1.6M
Fundraisingcol D$403K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$5.3M
Total assetsLn 16$9.3M
LiabilitiesLn 26$5.7M
PeoplePt VI, VII
13
listed · VII A
PaidVII A4
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19.0M
Government grantsLn 1e$14.8M
Noncash giftsLn 1g$23K
Fundraising eventsLn 1c$580
Fees for servicesLn 2g$104K
Investment incomeLn 3$108K
Other incomeLn 4–11$203K
Gains on assetsLn 7$45K
Total revenueLn 12$19.4M
Assets in detailPt X, end of year
CashLn 1$5.2M
SavingsLn 2$19K
Cash and savings togetherLn 1–2$5.3M
InvestmentsLn 11–13$1.7M
Land, buildings, equipmentLn 10c$236K
Other assetsLn 15$1.2M
Total assetsLn 16$9.3M
LiabilitiesLn 26$5.7M
Net assetsLn 32$3.6M
OperationsPt I, VI
EmployeesI 5317
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$5.8M$5.3M
InvestmentsLn 11–13$1.0M$1.7M
Land, buildings, equipmentLn 10c$240K$236K
Total assetsLn 16$8.7M$9.3M
LiabilitiesLn 26$5.3M$5.7M
Net assetsLn 32$3.4M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$65K$65K
Grants to domestic individualsLn 2$805K$805K
Pay of current officers, directors and key staffLn 5$682K$333K$324K$26K
Other salaries and wagesLn 7$8.7M$7.9M$635K$144K
Pension plan contributionsLn 8$305K$273K$27K$5K
Other employee benefitsLn 9$1.5M$1.4M$102K$26K
Payroll taxesLn 10$851K$757K$79K$14K
Legal feesLn 11b$65K$65K
Accounting feesLn 11c$92K$92K
Other fees for servicesLn 11g$1.6M$1.5M$13K$88K
Advertising and promotionLn 12$47K$43K$584$3K
Office expensesLn 13$1.6M$1.6M$53K$3K
Information technologyLn 14$62K$53K$9K$40
OccupancyLn 16$1.2M$1.1M$95K
TravelLn 17$462K$435K$11K$16K
Conferences, conventions and meetingsLn 19$214K$211K$2K$243
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$95K$69K$12K$14K
InsuranceLn 23$338K$313K$14K$10K
Other expenses (24a–d)Ln 24$496K$397K$45K$54K
Total functional expensesLn 25$19.3M$17.3M$1.6M$403K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $23.1M$21.3M$1.8M$5.5M 990 PDF
FY2023 Viewing $19.4M$19.3M$180K$3.6M 990 PDF
FY2022 $19.4M$19.1M$229K$3.4M 990 PDF
FY2021 $19.2M$19.0M$242K$3.2M 990 PDF
FY2020 $21.2M$20.5M$722K$2.9M 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 $19,446,000 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,108,685$19,030,993
I-9 Program service revenuePrior year $40,869$104,407
I-10 Investment incomePrior year $6,760$107,678
I-11 Other revenuePrior year $205,325$202,922
I-12 Total revenuePrior year $19,361,639$19,446,000
I-13 Grants and similar amounts paidPrior year $0$869,758
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $11,868,530$12,026,598
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,263,638$6,369,745
I-18 Total expensesPrior year $19,132,168$19,266,101
I-19 Revenue less expensesPrior year $229,471$179,899
Part VI · Governance 8 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $19,446,000 across 12 lines filed
VIII-1c Fundraising events$580
VIII-1e Government grants$14,754,052
VIII-1f All other contributions, gifts and grants$4,276,361
VIII-1g Noncash contributions (included above)$22,997
VIII-1h Total contributions, gifts and grants$19,030,993
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $104,407$104,407
VIII-3 Investment incomeExcluded from tax $62,507$62,507
VIII-5 RoyaltiesExcluded from tax $1,236$1,236
VIII-7 Net gain or loss on sales of assetsExcluded from tax $45,171$45,171
VIII-8 Net income from fundraising eventsExcluded from tax $140,429$140,429
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $61,257$61,257
VIII-12 Total revenueRelated to mission $165,664 · Unrelated business $0 · Excluded from tax $249,343$19,446,000
Part IX · Statement of functional expenses $19,266,101 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $64,643$64,643
IX-2 Grants to domestic individualsPrograms $805,115$805,115
IX-5 Pay of current officers, directors and key staffPrograms $333,027 · Management $323,547 · Fundraising $25,603$682,177
IX-7 Other salaries and wagesPrograms $7,900,224 · Management $634,734 · Fundraising $144,199$8,679,157
IX-8 Pension plan contributionsPrograms $273,093 · Management $26,745 · Fundraising $5,465$305,303
IX-9 Other employee benefitsPrograms $1,381,234 · Management $101,745 · Fundraising $25,961$1,508,940
IX-10 Payroll taxesPrograms $757,055 · Management $79,489 · Fundraising $14,477$851,021
IX-11b Legal feesManagement $64,712$64,712
IX-11c Accounting feesManagement $91,682$91,682
IX-11g Other fees for servicesPrograms $1,501,653 · Management $13,173 · Fundraising $88,003$1,602,829
IX-12 Advertising and promotionPrograms $43,182 · Management $584 · Fundraising $2,915$46,681
IX-13 Office expensesPrograms $1,593,063 · Management $53,433 · Fundraising $2,546$1,649,042
IX-14 Information technologyPrograms $53,468 · Management $8,803 · Fundraising $40$62,311
IX-16 OccupancyPrograms $1,147,449 · Management $95,329$1,242,778
IX-17 TravelPrograms $435,077 · Management $11,112 · Fundraising $16,235$462,424
IX-19 Conferences, conventions and meetingsPrograms $211,089 · Management $2,169 · Fundraising $243$213,501
IX-20 InterestPrograms $6,089$6,089
IX-22 Depreciation, depletion and amortizationPrograms $68,710 · Management $12,413 · Fundraising $13,534$94,657
IX-23 InsurancePrograms $313,119 · Management $14,108 · Fundraising $10,298$337,525
IX-24 Other expenses (24a–d)Programs $396,843 · Management $45,069 · Fundraising $53,602$495,514
IX-25 Total functional expensesPrograms $17,284,133 · Management $1,578,847 · Fundraising $403,121$19,266,101
Part X · Balance sheet $9,341,897 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $5,831,413$5,245,656
X-2 Savings and temporary cash investmentsStart of year $15,924$18,577
X-3 Pledges and grants receivableStart of year $768,128$869,185
X-4 Accounts receivableStart of year $2,705$4,127
X-9 Prepaid expenses and deferred chargesStart of year $137,598$126,800
X-10c Land, buildings and equipment, netStart of year $239,697$236,469
X-11 Publicly traded securitiesStart of year $1,008,610$1,665,769
X-15 Other assetsStart of year $723,861$1,175,314
X-16 Total assetsStart of year $8,727,936$9,341,897
X-17 Accounts payable and accrued expensesStart of year $1,186,087$1,802,753
X-19 Deferred revenueStart of year $3,454,512$2,802,473
X-25 Other liabilitiesStart of year $677,460$1,115,349
X-26 Total liabilitiesStart of year $5,318,059$5,720,575
X-27 Net assets without donor restrictionsStart of year $3,280,806$3,395,451
X-28 Net assets with donor restrictionsStart of year $129,071$225,871
X-32 Total net assets or fund balancesStart of year $3,409,877$3,621,322
X-33 Total liabilities and net assetsStart of year $8,727,936$9,341,897
Part XI · Reconciliation of net assets $3,621,322 net assets at year end
XI-1 Total revenue$19,446,000
XI-2 Total expenses$19,266,101
XI-3 Revenue less expenses$179,899
XI-4 Net assets at start of year$3,409,877
XI-5 Net unrealized gains (losses) on investments$31,546
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,621,322

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.