Hooulu-Lahui EIN 99-0323345

Hooulu-Lahui

EIN  99-0323345 Public charity (501(c)(3)) Hilo, HI
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Promotes Hawaiian culture and community well-being through partnership and unity.
Leadership
Thorton Kekipi · Project Dire · $65K
Money in and out
$866K revenue, $866K expenses
Bottom line
97% program efficiency

Promotes Hawaiian culture and community well-being through partnership and unity. For fiscal year 2024 it reported $866K in revenue, $866K in expenses, and $1.5M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$866K
Pt VIII · Ln 12
Total expenses
$866K
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $270
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03
Program efficiency
97%
of spending reaches programs0% vs prior filing year
Operating runway
22.3mo
months of highly liquid reserves at operating expense rate▲ +34% vs prior filing year
Surplus margin
0%
revenue over expenses, this year▲ +100% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$866K
FY2024▼ -7%
Expenses
$866K
FY2024▼ -17%
Total assets
$1.7M
FY2024▲ +11%
Total liabilities
$183K
FY2024▲ ×19
Total revenue
$866K
Pt VIII · Ln 12
Total expenses
$866K
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$270
Total assetsPt X · Ln 16$1.7M
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

2 program services account for $842K of program spending, described in the organization's own filed words · FY2024.
01

Kamehameha schools ho'olako like program funds were provided through kamehameha schools to support the educational programs of kua o ka la public charter school.

$458Kprogram expense
02

Partner with schools and organizations to develop different types of curriculums and programs to youth and families in the community. Fund and repair the facilities where cultural education programs are held, including traditional food preparation, native planting, and informational workshops.

$384Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CHooulu-Lahui
EINHdr · item D99-0323345
Principal addressHdr · item CHilo, HI
WebsiteHdr · item Jhooululahui.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O50)
Ruling yearIRS BMFApr 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Project Dire
$65,000Pt VII · Sec A
Fiscal Offic
$16,449Pt VII · Sec A
$950Pt VII · Sec A
Secr/Treasur
$0Pt VII · Sec A
Secr/Treasur
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Thorton Kekipi’s $65K as Project Dire is at the 56th percentile of top reported officer pay among 1985 $100K–1M youth 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Thorton Kekipi$65,000$63,600$60,000$101,024$88,000
Jeanette Pelton$16,449$18,800
James Miller$4,750
Johnson Keonelehua Kalawe$950

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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Statement of Revenue

Part VIII
Contributions & grants$850K · 98%
Investment income$15K · 2%
Contributions & grants98%$850K
Investment income2%$15K
Other revenue$1K
— government grantsLn 1e$358K
Total revenueLn 12$866K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$842K
Management & general3%$24K
Total functional expensesLn 25$866K

Balance Sheet

Part X · end of year
CashLn 1$1.6M
Total assetsLn 16$1.7M
Total liabilitiesLn 26$183K
Total net assetsLn 32$1.5M
Months of cash on handcomputed22.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.6M · Operating expenses/yr $866K
22.3 months
Where the money goes
Program services
Program services $842K · Total expenses $866K
97%
Management & General
Management & general $24K · Total expenses $866K
3%
Fundraising
Fundraising $0 · Total expenses $866K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $584K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $850K · Total revenue $866K
98%
Government reliance
Government grants $358K · Total revenue $866K
41%
Earned-income share
Program service revenue $0 · Total revenue $866K
0%
Investment reliance
Investment income $15K · Total revenue $866K
+2%
Program self-sufficiency
Program service revenue $0 · Total expenses $866K
0%
Growth & trend
Revenue growth (YoY)
This year $866K · Prior year $932K
-7%
Revenue CAGR
FY2020 $868K · FY2024 $866K
0%
Net-asset trend (YoY)
End of year $1.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $866K · Expenses $866K
0%
Liabilities-to-Assets
Total liabilities — · Total assets $1.7M
Net-asset ratio
Net assets $1.5M · Total assets $1.7M
89%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.7M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Thorton Kekipi · Reported title PROJECT DIRE · Highest reported compensation $65K · Total expenses $866K
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $226K · Total expenses $866K
26%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Fundraising cost ratio 0%
Revenue growth -7%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$309K
Grants paid · 5 grants · $1.8M · 2020–2024
Kua O Ka La Public Charter SchoolFY2024$294,059
Kua O Ka La Public Charter SchoolFY2023$436,556
Kua O Ka La Public Charter SchoolFY2022$621,563
Kua O Ka La Public Charter SchoolFY2021$171,451
Kua O Ka La Public Charter SchoolFY2020$316,568

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$866K revenue · viewing · ⤓ 990 PDF
FY2023$932K revenue · ⤓ 990 PDF
FY2022$1.3M revenue · ⤓ 990 PDF
FY2021$373K revenue · ⤓ 990 PDF
FY2020$868K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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