La'akea Village

Tax-deductible

Paia, HI501(c)(3)Human ServicesEIN 99-0348754

The la'akea village is a place where adults with developmental disabilities can go to live, learn, and work with others in an atmosphere of care and respect.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
Run by 20 volunteers and 28 employees.
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
3 of 5
filings with a surplus
Average surplus $64K a year · 7% 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
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$49K
to officers and key staff · 6% of spending
Top officer’s pay lower than 96% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $20K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$32K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+38% vs prior year
Spent
$874K
To programs
60%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$1.1M
FY2024▲ +38%
Revenue by fiscal year
FY2020$964K
FY2021$1.2M
FY2022$654K
FY2023$768K
FY2024$1.1M
Expenses
$874K
FY2024▼ -3%
Expenses by fiscal year
FY2020$897K
FY2021$856K
FY2022$753K
FY2023$899K
FY2024$874K
Net assets
$1.4M
FY2024▲ +15%
Net assets by fiscal year
FY2020$1.2M
FY2021$1.5M
FY2022$1.4M
FY2023$1.2M
FY2024$1.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2000.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $528K Management & general 39% · $343K Fundraising 0% · $4K

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

Who runs it and what they're paid

12 people listed on the 990; $49K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$49,411Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Ashlee Klemperer’s $49K as Executive Di is at the 4th percentile of top reported officer pay among 3869 $1–10M human services 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
Sarah Menzies——$66,654$64,865—
Sarah a Menzies————$63,919
Ashlee Klemperer$49,411$29,423———
Melanie Sluggett——$25,194——

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 La'akea Village 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

Provides adults with developmental disabilities a place to live, learn, and work with care and respect.

Provided by the organization

This section is blank until La'akea Village claims this page.

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1 program service account for $528K of program spending, described in the organization's own filed words · FY2024.
01

Day Treatment Program

Covid and the doh rules that were put into effect significantly altered our approach to providing services. Prior to march 2020, the campus was considered a community hub where participants and mentors gathered in morning circle, a community and communal lunch was served every day, the country store was open and many activities took…

$528Kprogram 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 4 funders$20K
See all 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$786K
Gifts and grantsLn 1h$267K
Other incomeLn 4–11$8K
Money outPt IX
$874K
Ln 25
Programscol B$528K
Managementcol C$343K
Fundraisingcol D$4K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$663K
Total assetsLn 16$1.5M
LiabilitiesLn 26$32K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$267K
Government grantsLn 1e$150K
Fundraising eventsLn 1c$6K
Fees for servicesLn 2g$786K
Other incomeLn 4–11$8K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$513K
SavingsLn 2$150K
Cash and savings togetherLn 1–2$663K
Land, buildings, equipmentLn 10c$536K
Other assetsLn 15$203K
Total assetsLn 16$1.5M
LiabilitiesLn 26$32K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 528
VolunteersI 620
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 FY24End FY24
Cash and savingsLn 1–2$399K$663K
Land, buildings, equipmentLn 10c$555K$536K
Total assetsLn 16$1.2M$1.5M
LiabilitiesLn 26$7K$32K
Net assetsLn 32$1.2M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$54K$40K$14K
Other salaries and wagesLn 7$473K$372K$100K
Other employee benefitsLn 9$68K$24K$44K
Payroll taxesLn 10$41K$33K$8K
Legal feesLn 11b$517$517
Accounting feesLn 11c$17K$379$17K
Professional fundraising feesLn 11e$2K$2K
Other fees for servicesLn 11g$28K$4K$24K
Advertising and promotionLn 12$2K$56$450$1K
Office expensesLn 13$3K$3K
Information technologyLn 14$12K$5K$8K
OccupancyLn 16$17K$3K$14K
Depreciation, depletion and amortizationLn 22$19K$19K
InsuranceLn 23$53K$27K$26K
Other expenses (24a–d)Ln 24$69K$12K$57K
All other expensesLn 24e$15K$8K$7K
Total functional expensesLn 25$874K$528K$343K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.1M$874K$187K$1.4M 990 PDF
FY2023 $768K$899K−$131K$1.2M 990 PDF
FY2022 $654K$753K−$99K$1.4M 990 PDF
FY2021 $1.2M$856K$297K$1.5M 990 PDF
FY2020 $964K$897K$67K$1.2M 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 (4 parts)
Part VIII · Statement of revenue $1,060,824 across 8 lines filed
Lines not itemized here account for $6,646 of total revenue; see the IRS return.
VIII-1c Fundraising events$5,800
VIII-1e Government grants$150,000
VIII-1f All other contributions, gifts and grants$111,382
VIII-1h Total contributions, gifts and grants$267,182
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $785,978$785,978
VIII-8 Net income from fundraising eventsExcluded from tax $257$257
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $761$761
VIII-12 Total revenueRelated to mission $792,624 · Excluded from tax $1,018$1,060,824
Part IX · Statement of functional expenses $873,646 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $40,049 · Management $14,438$54,487
IX-7 Other salaries and wagesPrograms $372,423 · Management $100,339$472,762
IX-9 Other employee benefitsPrograms $23,910 · Management $43,912$67,822
IX-10 Payroll taxesPrograms $33,480 · Management $7,875$41,355
IX-11b Legal feesManagement $517$517
IX-11c Accounting feesPrograms $379 · Management $16,678$17,057
IX-11e Professional fundraising feesFundraising $2,175$2,175
IX-11g Other fees for servicesPrograms $3,859 · Management $24,329$28,188
IX-12 Advertising and promotionPrograms $56 · Management $450 · Fundraising $1,419$1,925
IX-13 Office expensesManagement $2,586$2,586
IX-14 Information technologyPrograms $4,506 · Management $7,618$12,124
IX-16 OccupancyPrograms $2,609 · Management $14,499$17,108
IX-22 Depreciation, depletion and amortizationManagement $18,519$18,519
IX-23 InsurancePrograms $26,743 · Management $26,029$52,772
IX-24 Other expenses (24a–d)Programs $11,518 · Management $57,417$68,935
IX-24e All other expensesPrograms $8,019 · Management $7,295$15,314
IX-25 Total functional expensesPrograms $527,551 · Management $342,501 · Fundraising $3,594$873,646
Part X · Balance sheet $1,460,478 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $196,237$513,083
X-2 Savings and temporary cash investmentsStart of year $203,231$150,000
X-4 Accounts receivableStart of year $95,162$53,285
X-8 Inventories for sale or use$427
X-9 Prepaid expenses and deferred charges$5,194
X-10c Land, buildings and equipment, netStart of year $554,970$535,962
X-15 Other assetsStart of year $198,493$202,527
X-16 Total assetsStart of year $1,248,093$1,460,478
X-17 Accounts payable and accrued expensesStart of year $7,048$23,355
X-25 Other liabilities$8,900
X-26 Total liabilitiesStart of year $7,048$32,255
X-27 Net assets without donor restrictionsStart of year $1,241,045$1,114,013
X-28 Net assets with donor restrictions$314,210
X-32 Total net assets or fund balancesStart of year $1,241,045$1,428,223
X-33 Total liabilities and net assetsStart of year $1,248,093$1,460,478
Part XI · Reconciliation of net assets $1,428,223 net assets at year end
XI-1 Total revenue$1,060,824
XI-2 Total expenses$873,646
XI-3 Revenue less expenses$187,178
XI-4 Net assets at start of year$1,241,045
XI-10 Net assets at end of year$1,428,223

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

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