IOLE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- IOLE (EIN 87-4120818)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-08
- IRS object ID
- 202403139349303490
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-08T17:04:27-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 455477267 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICKY TAKEMOTO CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 745 FORT STREET MALL STE 2124 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 874120818 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IOLE | BusinessNameControlTxt |
| Phone | 8086574124 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 827 FORT STREET MALL | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TODD APO | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8089306653 | PhoneNum |
| Signature | 2024-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICKY M TAKEMOTO | PreparerPersonNm |
| PTIN | P01079009 | PTIN |
| Phone | 8083805588 | PhoneNum |
| Preparation | 2024-11-05 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICAH A KANE | PrincipalOfficerNm |
| Gross Receipts | $1,967,404 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IOLEHAWAII.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2021 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | WE LISTEN TO AND SERVE OUR PLACE, 'IOLE, KOHALA, MODELING WAYS TO CONFRONT THE MOST URGENT, COMPLEX, AND EXISTENTIAL CHALLENGES OF THE MODERN AGE ACROSS THE GLOBE. USING REGENERATIVE GOVERNANCE, ANCIENT WISDOM, MODERN TECHNOLOGY, AND MASTERFUL CONVENING TECHNIQUES, WE GUIDE THE INSTITUTIONS OF CIVIL SOCIETY TO IDEATE, DESIGN, AND DEPLOY DURABLE, JUST, SYSTEMIC CHANGE, WHILE BUILDING JOYFUL, DEVOTIONALLY COMMITTED COMMUNITIES OF PRACTICE. ALL OF THIS, IN SERVICE OF A REGENERATIVE FUTURE FOR SOCIETY IN GRACIOUS HARMONY WITH NATURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,133,333 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,683,333 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $59,056 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $283,551 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $520 | CYOtherRevenueAmt |
| PY Total Revenue | $1,192,389 | PYTotalRevenueAmt |
| CY Total Revenue | $1,967,404 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $285,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $598,537 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $712,394 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $95,569 | PYOtherExpensesAmt |
| CY Other Expenses | $733,491 | CYOtherExpensesAmt |
| PY Total Expenses | $979,106 | PYTotalExpensesAmt |
| CY Total Expenses | $1,445,885 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $213,283 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $521,519 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,252,547 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,992,676 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,039,264 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,257,874 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $213,283 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $734,802 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WE LISTEN TO AND SERVE OUR PLACE, 'IOLE, KOHALA, MODELING WAYS TO CONFRONT THE MOST URGENT, COMPLEX, AND EXISTENTIAL CHALLENGES OF THE MODERN AGE ACROSS THE GLOBE. USING REGENERATIVE GOVERNANCE, ANCIENT WISDOM, MODERN TECHNOLOGY, AND MASTERFUL CONVENING TECHNIQUES, WE GUIDE THE INSTITUTIONS OF CIVIL SOCIETY TO IDEATE, DESIGN, AND DEPLOY DURABLE, JUST, SYSTEMIC CHANGE, WHILE BUILDING JOYFUL, DEVOTIONALLY COMMITTED COMMUNITIES OF PRACTICE. ALL OF THIS, IN SERVICE OF A REGENERATIVE FUTURE FOR SOCIETY IN GRACIOUS HARMONY WITH NATURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $656,337 | ExpenseAmt |
| Revenue | $283,551 | RevenueAmt |
| Desc | AS A NEW ORGANIZATION, WE ESTABLISHED OUR GOVERNANCE, BOARD AND OFFICERS. THROUGH THE YEAR, WE FOCUSED ON ESTABLISHING OUR MISSION AND TRANSITIONING FROM THE PREVIOUS OWNERS/OPERATORS. WE BEGAN COMMUNITY ENGAGEMENT AND WORKED WITH LOCAL SCHOOLS TO DEVELOP BOTH RELATIONSHIPS AND PROGRAMS FOR STUDENTS AT 'IOLE. WE NAMED A CEO IN APRIL AND PROVIDED TIME FOR HIM TO WORK WITH THE TEAM IN CARING FOR THE LANDS AND FACILITIES. WE CONTINUED TO HOST GROUPS, MAINLY LOCAL TO HAWAII ISLAND, FOR THEIR VISITS AND ACTIVITIES AT 'IOLE AND WORKED TO TIE THEIR STAYS WITH OUR MISSION. WE ALSO BEGAN ENGAGEMENT WITH RANCHING AND FARMING LESSEES TO DEVELOP A LONG-TERM LAND IN THE LAND STEWARDSHIP AND MANAGEMENT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $85,006 | ExpenseAmt |
| Desc | OVERALL OBJECTIVE - TO CREATE A GLOBAL RESILIENCE HUB AT 'IOLE AROUND CLIMATE ISSUES. INITIALLY FOCUS IS AROUND ENERGY SECURITY, FOOD SECURITY, AND EDUCATION/LEADERSHIP. THE GOAL FOR 'IOLE IS TO INTEGRATE INDIGENOUS CULTURAL, KNOWLEDGE AND PRACTICE WITH TODAY'S TECHNOLOGY TO CREATE CLIMATE AND RESILIENCE MODELS THAT CAN BE SHARED AND REPLICATED GLOBALLY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $85,006 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $741,343 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 8089306653 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 827 FORT STREET MALL | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| ALBERT NAHALE-A III | |||||||
| CEO | 40.00 | Yes (X) | $110,041 | $0 | $0 | ||
| TODD APO | |||||||
| CEO | 40.00 | $48,077 | $0 | $0 | Yes (X) | ||
| BRYAN BRAYBOY | |||||||
| VICE CHAIR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| KALEI CADINHA-PUA'A | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHAEL CROW | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN DEAN | |||||||
| TREASURER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BONNIE IRWIN | |||||||
| VICE CHAIR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICAH A KANE | |||||||
| PRESIDENT & | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| DAVID LASNER | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| TOBY TANIGUCHI | |||||||
| CHAIR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $158,118 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,683,333 | AllOtherContributionsAmt |
| Total Contributions | $1,683,333 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PROGRAM RENTAL | $166,487 | $166,487 |
| PROGRAM SERVICE REVENUE | $117,064 | $117,064 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $283,551 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Total Revenue Column | $520 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $520 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $520 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,967,404 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $284,071 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,077 | TotalAmt |
| Program Services | $36,058 | ProgramServicesAmt |
| Management And General | $12,019 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,041 | TotalAmt |
| Program Services | $82,531 | ProgramServicesAmt |
| Management And General | $27,510 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,291 | TotalAmt |
| Program Services | $354,968 | ProgramServicesAmt |
| Management And General | $118,323 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,985 | TotalAmt |
| Program Services | $65,376 | ProgramServicesAmt |
| Management And General | $15,609 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,333 | TotalAmt |
| Management And General | $27,333 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,651 | TotalAmt |
| Program Services | $56,569 | ProgramServicesAmt |
| Management And General | $235,082 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,007 | TotalAmt |
| Management And General | $3,007 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,620 | TotalAmt |
| Management And General | $7,620 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,204 | TotalAmt |
| Management And General | $20,204 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,746 | TotalAmt |
| Management And General | $14,746 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,006 | TotalAmt |
| Program Services | $85,006 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,085 | TotalAmt |
| Program Services | $1,874 | ProgramServicesAmt |
| Management And General | $74,211 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIR & MAINTENANCE | $89,273 | $18,820 | $70,453 |
| TAXES | $47,893 | $24,384 | $23,509 |
| UTILTIES | $27,717 | $27,717 | |
| MEALS | $15,980 | $15,980 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,976 | TotalAmt |
| Program Services | $15,757 | ProgramServicesAmt |
| Management And General | $11,219 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,445,885 | TotalAmt |
| Program Services | $741,343 | ProgramServicesAmt |
| Management And General | $704,542 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,186 | BOYAmt |
| EOY | $551,714 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,518 | BOYAmt |
| EOY | $46,614 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,542 | BOYAmt |
| EOY | $105,439 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,674,256 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $96,717 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,464,916 | BOYAmt |
| EOY | $1,577,539 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $470,385 | BOYAmt |
| EOY | $711,370 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,252,547 | BOYAmt |
| EOY | $2,992,676 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,588 | BOYAmt |
| EOY | $68,723 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $104,116 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,955,899 | BOYAmt |
| EOY | $2,080,035 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,777 | BOYAmt |
| EOY | $5,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,039,264 | BOYAmt |
| EOY | $2,257,874 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,283 | BOYAmt |
| EOY | $734,802 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,283 | BOYAmt |
| EOY | $734,802 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,252,547 | BOYAmt |
| EOY | $2,992,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $521,519 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,133,333 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,683,333 | CurrentTaxYearAmt |
| Total | $2,816,666 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,133,333 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,683,333 | CurrentTaxYearAmt |
| Total | $2,816,666 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,816,666 | PublicSupportTotal170Amt |
| Total Support | $2,816,666 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $343,127 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,442,417 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,970 | DepreciationAmt |
| Book Value | $1,384,447 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,103 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,040 | DepreciationAmt |
| Book Value | $6,063 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $213,736 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,707 | DepreciationAmt |
| Book Value | $187,029 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,577,539 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| GOODWILL | $605,740 |
| CIP | $101,005 |
| SECURITY DEPOSIT | $4,625 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $711,370 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDABLE DEPOSITS | Desc |
| Amt | $5,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,000 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALBERT NAHALE-A III | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $110,041 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $110,041 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | WE LISTEN TO AND SERVE OUR PLACE, 'IOLE, KOHALA, MODELING WAYS TO CONFRONT THE MOST URGENT, COMPLEX, AND EXISTENTIAL CHALLENGES OF THE MODERN AGE ACROSS THE GLOBE. USING REGENERATIVE GOVERNANCE, ANCIENT WISDOM, MODERN TECHNOLOGY, AND MASTERFUL CONVENING TECHNIQUES, WE GUIDE THE INSTITUTIONS OF CIVIL SOCIETY TO IDEATE, DESIGN, AND DEPLOY DURABLE, JUST, SYSTEMIC CHANGE, WHILE BUILDING JOYFUL, DEVOTIONALLY COMMITTED COMMUNITIES OF PRACTICE. ALL OF THIS, IN SERVICE OF A REGENERATIVE FUTURE FOR SOCIETY IN GRACIOUS HARMONY WITH NATURE. |
| FORM 990, PAGE 2, PART III, LINE 4D | OVERALL OBJECTIVE - TO CREATE A GLOBAL RESILIENCE HUB AT 'IOLE AROUND CLIMATE ISSUES. INITIALLY FOCUS IS AROUND ENERGY SECURITY, FOOD SECURITY, AND EDUCATION/LEADERSHIP. THE GOAL FOR 'IOLE IS TO INTEGRATE INDIGENOUS CULTURAL, KNOWLEDGE AND PRACTICE WITH TODAY'S TECHNOLOGY TO CREATE CLIMATE AND RESILIENCE MODELS THAT CAN BE SHARED AND REPLICATED GLOBALLY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | 990 WILL BE APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 11G | 56,569 0 0 0 235,082 0 TOTAL 56,569 235,082 0 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII COMMUNITY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 827 FORT ST MALL | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990261283 | EIN |
| Primary Activities | SEE ATTACH | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 8 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HI COM FDN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $1,350,000 | InvolvedAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | HAWAII COMMUNITY FOUNDATION FORM990 PART III, LINE 1 - STATEMENT OF ORGANIZATION'S MISSION EXPLANATION ESTABLISHED 1N 1916 AND W1TH A PRESENCE ACROSS ALL HAWAIIAN ISLANDS THE VISIONN OF HAWAII COMMUNITY FOUNDATION IS TO HELP CREATE AN EQUITABLE AND VIBRANT HAWAI'I WHERE ALL OF OUR ISLAND COMMUNITIES THRIVE. AT THE HEART OF EVERYTHING WE DO AT THE FOUNDATION IS A COMMITMENT TO DELIVER MEANINGFUL IMPACT THAT WILL CREATE A BETTER HAWAI'I. HERE'S HOW: WE MAKE CHARITABLE INVESTMENTS MORE EFFECTIVE. WE KNOW WHERE OPPORTUNITIES AND NEEDS EXIST IN THE STATE AND WORK WITH CLIENTS TO SHAPE THEIR STRATEGIES, CONNECT THEM WITH COMMUNITY LEADERS, AND DESIGN GRANTS AND PROGRAMS THAT WILL ACHIEVE THE MAXIMUM BENEFITS | ExplanationTxt |