Hui O Laka

Tax-deductible

Kekaha, HI501(c)(3)Arts & CultureEIN 99-0085977

To preserve hawaiian history & nature, specifically to nurture the connection between people and kokee through interpretation and stewardship that engages all in a spirit of appreciation and service.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
Run by 670 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $72K a year · 12% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 11% of spending
Top officer’s pay higher than 60% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $28K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$145K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$644K
-9% vs prior year
Spent
$607K
To programs
76%
Net assets
$914K
By yearFY2020–FY2025
Revenue
$644K
FY2025▼ -9%
Revenue by fiscal year
FY2020$515K
FY2021$310K
FY2022$704K
FY2023$821K
FY2024$711K
FY2025$644K
Expenses
$607K
FY2025▼ -4%
Expenses by fiscal year
FY2020$557K
FY2021$350K
FY2022$477K
FY2023$644K
FY2024$635K
FY2025$607K
Net assets
$914K
FY2025▲ +4%
Net assets by fiscal year
FY2020$455K
FY2021$427K
FY2022$655K
FY2023$814K
FY2024$879K
FY2025$914K

From the FY2025 Form 990 (year ending May 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1954.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $460K Management & general 24% · $144K Fundraising 1% · $3K

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

Who runs it and what they're paid

8 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$65,253Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Laura Christine Faye’s $65K as Executive Di is at the 60th percentile of top reported officer pay among 2216 $100K–1M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Laura Christine Faye$65,253$60,695$60,000$50,000$51,875$45,208

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 Hui O Laka executive salaries →

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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

Preserves Hawaiian history and nature by nurturing connections through interpretation and stewardship.

Provided by the organization

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2 program services account for $460K of program spending, described in the organization's own filed words · FY2024.
01

Hol operates the kokee natural history museum as the primary visitor information center for waimea canyon & kokee state parks as there is no government funding for its operations nor a park ranger. The museum is open daily and free to the public. The museum typically greets 70,000 visitors annually.

$272Kprogram expense
02

Hui o laka (hol)continues the long-term renovation of the 90 year old historic civilian conservation corps camp (CCC camp) at kokee which is on both the national & state registers of historic places. It's the only extant CCC camp in the state & one of the few in the nation.

$188Kprogram expense

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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 3 funders$28K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$644K
Ln 12
Fees for servicesLn 2g$478K
Gifts and grantsLn 1h$157K
Investment incomeLn 3$8K
Money outPt IX
$607K
Ln 25
Programscol B$460K
Managementcol C$144K
Fundraisingcol D$3K
Owns and owesPt X
$914K
net assets · Ln 32
Cash and savingsLn 1–2$71K
Total assetsLn 16$1.1M
LiabilitiesLn 26$145K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$157K
Government grantsLn 1e$13K
Fees for servicesLn 2g$478K
Investment incomeLn 3$8K
Other incomeLn 4–11$290
Gains on assetsLn 7$2K
Total revenueLn 12$644K
Assets in detailPt X, end of year
CashLn 1$71K
Cash and savings togetherLn 1–2$71K
InvestmentsLn 11–13$168K
Land, buildings, equipmentLn 10c$755K
Other assetsLn 15$5K
Total assetsLn 16$1.1M
LiabilitiesLn 26$145K
Net assetsLn 32$914K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6670
Fiscal year endsHeaderMay
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 FY25End FY25
Cash and savingsLn 1–2$160K$71K
InvestmentsLn 11–13$166K$168K
Land, buildings, equipmentLn 10c$644K$755K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$145K$145K
Net assetsLn 32$879K$914K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$197K$134K$62K$1K
Pension plan contributionsLn 8$862$586$271$5
Other employee benefitsLn 9$37K$25K$12K$222
Payroll taxesLn 10$17K$11K$5K$99
Accounting feesLn 11c$14K$14K
Investment management feesLn 11f$2K$2K
Other fees for servicesLn 11g$380$380
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$4K$2K$2K$392
Information technologyLn 14$4K$3K$1K$23
RoyaltiesLn 15$3K$3K
OccupancyLn 16$22K$12K$10K
TravelLn 17$3K$484$2K
Conferences, conventions and meetingsLn 19$35$35
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$22K$16K$6K
Other expenses (24a–d)Ln 24$223K$208K$14K
All other expensesLn 24e$24K$14K$9K$1K
Total functional expensesLn 25$607K$460K$144K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $644K$607K$36K$914K 990 PDF
FY2024 $711K$635K$76K$879K 990 PDF
FY2023 $821K$644K$177K$814K 990 PDF
FY2022 $704K$477K$226K$655K 990 PDF
FY2021 $310K$350K−$40K$427K 990 PDF
FY2020 $515K$557K−$42K$455K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $643,574 across 9 lines filed
VIII-1b Membership dues$19,235
VIII-1e Government grants$13,000
VIII-1f All other contributions, gifts and grants$125,115
VIII-1h Total contributions, gifts and grants$157,350
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $478,206$478,206
VIII-3 Investment incomeExcluded from tax $5,802$5,802
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,926$1,926
VIII-8 Net income from fundraising events$290
VIII-12 Total revenueRelated to mission $480,132 · Excluded from tax $5,802$643,574
Part IX · Statement of functional expenses $607,093 across 19 lines filed
IX-7 Other salaries and wagesPrograms $134,213 · Management $62,084 · Fundraising $1,173$197,470
IX-8 Pension plan contributionsPrograms $586 · Management $271 · Fundraising $5$862
IX-9 Other employee benefitsPrograms $25,421 · Management $11,759 · Fundraising $222$37,402
IX-10 Payroll taxesPrograms $11,302 · Management $5,228 · Fundraising $99$16,629
IX-11c Accounting feesManagement $14,057$14,057
IX-11f Investment management feesManagement $2,387$2,387
IX-11g Other fees for servicesPrograms $380$380
IX-12 Advertising and promotionPrograms $2,454$2,454
IX-13 Office expensesPrograms $1,909 · Management $2,117 · Fundraising $392$4,418
IX-14 Information technologyPrograms $2,620 · Management $1,212 · Fundraising $23$3,855
IX-15 RoyaltiesPrograms $3,000$3,000
IX-16 OccupancyPrograms $12,053 · Management $9,785$21,838
IX-17 TravelPrograms $484 · Management $2,250$2,734
IX-19 Conferences, conventions and meetingsPrograms $35$35
IX-20 InterestManagement $3,614$3,614
IX-22 Depreciation, depletion and amortizationPrograms $27,133$27,133
IX-23 InsurancePrograms $16,140 · Management $6,276$22,416
IX-24 Other expenses (24a–d)Programs $208,340 · Management $14,400$222,740
IX-24e All other expensesPrograms $13,815 · Management $8,597 · Fundraising $1,257$23,669
IX-25 Total functional expensesPrograms $459,885 · Management $144,037 · Fundraising $3,171$607,093
Part X · Balance sheet $1,058,746 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $159,901$70,739
X-8 Inventories for sale or useStart of year $52,413$60,579
X-10c Land, buildings and equipment, netStart of year $643,553$754,597
X-11 Publicly traded securitiesStart of year $166,250$168,135
X-15 Other assetsStart of year $2,482$4,696
X-16 Total assetsStart of year $1,024,599$1,058,746
X-17 Accounts payable and accrued expensesStart of year $2,485$5,515
X-24 Unsecured notes and loans payableStart of year $142,985$139,548
X-26 Total liabilitiesStart of year $145,470$145,063
X-32 Total net assets or fund balancesStart of year $879,129$913,683
X-33 Total liabilities and net assetsStart of year $1,024,599$1,058,746
Part XI · Reconciliation of net assets $913,683 net assets at year end
XI-1 Total revenue$643,574
XI-2 Total expenses$607,093
XI-3 Revenue less expenses$36,481
XI-4 Net assets at start of year$879,129
XI-5 Net unrealized gains (losses) on investments−$1,525
XI-8 Prior period adjustments−$402
XI-10 Net assets at end of year$913,683

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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