PALAPALA HOOMAU PRESERVATION SOCIETY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: PALAPALA HOOMAU PRESERVATION SOCIETY (EIN 45-5035893)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-06-16
IRS object ID: 201711679349300721
Schema version: 2016v3.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-06-16T12:00:52-07:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Doi CPA LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 11773	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96828	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455035893	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PALAPALA HOOMAU PRESERVATION SOCIETY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PALA	BusinessNameControlTxt
Phone	8082425788	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	293 WAIALE ROAD	AddressLine1Txt
City	WAILUKU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96793	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL SPALDING	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8082425788	PhoneNum
Signature	2017-05-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN T DOI	PreparerPersonNm
Phone	8085918480	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	72.234.205.100	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-06-16	IPDt
IP Tm	12:00:34	IPTm
IP Timezone	PD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	7103033C172C7F2BEDD3DF261052597F0766DF84	AtSubmissionCreationDeviceId
At Submission Filing Device Id	57CD4388E29DE78E4E7A51D347053B439F12B57D	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2018-03-14 21:41:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL SPALDING	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	293 WAIALE ROAD	AddressLine1Txt
City	WAILUKU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96793	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$61,594	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES; BUT NOT LIMITED TO THE PRESERVATION, PROTECTION AND MAINTENANCE OF THAT CERTAIN PROPERTY KNOWN AS PALAPALA HO`OMAU;	ActivityOrMissionDesc
Voting Members Governing Body	0	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$250,053	PYContributionsGrantsAmt
CY Contributions Grants	$61,594	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	-$14,090	PYOtherRevenueAmt
CY Other Revenue	-$19,574	CYOtherRevenueAmt
PY Total Revenue	$235,963	PYTotalRevenueAmt
CY Total Revenue	$42,020	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,046	PYOtherExpensesAmt
CY Other Expenses	$7,474	CYOtherExpensesAmt
PY Total Expenses	$5,046	PYTotalExpensesAmt
CY Total Expenses	$7,474	CYTotalExpensesAmt
PY Revenues Less Expenses	$230,917	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$34,546	CYRevenuesLessExpensesAmt
Total Assets BOY	$230,599	TotalAssetsBOYAmt
Total Assets EOY	$265,290	TotalAssetsEOYAmt
Total Liabilities BOY	$221	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$366	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$230,378	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$264,924	NetAssetsOrFundBalancesEOYAmt
Mission	THE CORPORATION IS ORGANIZED	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	NO PROGRAM RELATED EXPENSES UNDERTAKEN IN 2016	Desc
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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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	false	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
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
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	0	GoverningBodyVotingMembersCnt
Independent Voting Member	0	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	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
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

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE OFFICE MANAGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8087324677	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 11313	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96828	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MICHAEL SPALDING
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
GALE PRYOR
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
CAROLINE PETERS BELSOM
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
PETER LINDBERGH
VICE PRESIDENT	1.50	Yes (X)	Yes (X)	$0	$0	$0
THOMAS LAMBERT
DIRECTOR	1.50	Yes (X)	Yes (X)	$0	$0	$0
LEOKANE PRYOR
DIRECTOR	1.50	Yes (X)		$0	$0	$0
PATRICIA O'CONNELL
DIRECTOR	1.50	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$61,594	AllOtherContributionsAmt
Noncash Contributions	$5,000	NoncashContributionsAmt
Total Contributions	$61,594	TotalContributionsAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$19,574	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$19,574	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$19,574	TotalRevenueColumnAmt
Exclusion	-$19,574	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,020	TotalRevenueColumnAmt
Exclusion	-$19,574	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$838	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$838	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$671	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$671	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,953	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$5,953	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	BANK SERVICE FEES	Desc
Total	$12	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$12	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,474	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$7,474	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,298	BOYAmt
EOY	$26,297	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$246,145	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,152	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$223,301	BOYAmt
EOY	$238,993	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$230,599	BOYAmt
EOY	$265,290	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$221	BOYAmt
EOY	$366	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$221	BOYAmt
EOY	$366	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$230,378	BOYAmt
EOY	$264,924	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$230,378	BOYAmt
EOY	$264,924	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$230,599	BOYAmt
EOY	$265,290	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$34,546	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

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 Minus3 Years	$2,468	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,336	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$250,053	CurrentTaxYearMinus1YearAmt
Current Tax Year	$61,594	CurrentTaxYearAmt
Total	$319,451	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$2,468	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,336	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$250,053	CurrentTaxYearMinus1YearAmt
Current Tax Year	$61,594	CurrentTaxYearAmt
Total	$319,451	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$319,451	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$2,300	CurrentTaxYearMinus1YearAmt
Total	$2,300	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$321,751	TotalSupportAmt
First5 Years170	Yes (X)	First5Years170Ind
Public Support CY170	0	PublicSupportCY170Pct
Public Support Total509	$0	PublicSupportTotal509Amt
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

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	$241,145	OtherCostOrOtherBasisAmt
Depreciation	$6,973	DepreciationAmt
Book Value	$234,172	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,000	OtherCostOrOtherBasisAmt
Depreciation	$179	DepreciationAmt
Book Value	$4,821	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$238,993	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Pt VI, Line 11b	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION HAS THE BOARD REVIEW A DRAFT OF THE TAX RETURN PRIOR TO ITS FILING	ExplanationTxt