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Nonprofiteer
← COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT

Form 990 for tax year 2023

Filed by COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT.

Totals

Total revenue
$86,032,982
Total expenses
$46,810,351
Contributions and grants received
$79,784,370
Grants paid
$29,593,103
Program service revenue
$6,117,056
Investment income
$45,619
Other revenue
$85,937
Total assets, end of year
$82,795,924
Total liabilities, end of year
$28,568,984
Net assets or fund balances, end of year
$54,226,940
Program services expenses (Part IX)
$44,881,580
Management and general expenses
$1,866,497
Fundraising expenses
$62,274
Program service expenses (Part III)
$44,881,580

Program services were 95.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $99,200

  • 1e · Government grants (contributions)

    $23,815,430

  • 1f · All other contributions, gifts and grants

    $55,869,740

  • 2a · Program service revenue: ADMINSTRATIVE FEES

    total $3,553,528 · related or exempt $3,553,528

  • 2b · Program service revenue: INTEREST INCOME

    total $1,285,713 · related or exempt $1,285,713

  • 2c · Program service revenue: PROGRAM RENTAL INCOME

    total $524,796 · related or exempt $524,796

  • 2d · Program service revenue: PROGRAM SERVICES

    total $471,808 · related or exempt $471,808

  • 2e · Program service revenue: REGISTRATION FEES

    total $233,660 · related or exempt $233,660

  • 2f · All other program service revenue

    total $47,551 · related or exempt $47,551

  • 7a · Gross sales of assets other than inventory

    other assets $431,897

  • 7b · Less cost or other basis and sales expenses

    other assets $386,278

  • 7c · Gain or loss

    other assets $45,619

  • 7d · Net gain or loss

    total $45,619 · excluded $45,619

  • 10a · Gross sales of inventory

    $650,657

  • 10b · Cost of goods sold

    $572,652

  • 10c · Net income from sales of inventory

    total $78,005 · related or exempt $78,005

  • 11a · Other revenue: OTHER REVENUE

    total $7,932 · related or exempt $7,932

  • 11e · Other revenue, total

    $7,932

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,168,597 · program services $6,168,597

  • 2 · Grants to domestic individuals

    total $23,424,506 · program services $23,424,506

  • 5 · Compensation of officers, directors and key employees

    total $427,126 · program services $306,676 · management and general $113,377 · fundraising $7,073

  • 7 · Other salaries and wages

    total $4,892,499 · program services $4,255,640 · management and general $590,735 · fundraising $46,124

  • 8 · Pension plan contributions

    total $61,999 · program services $53,173 · management and general $8,206 · fundraising $620

  • 9 · Other employee benefits

    total $288,777 · program services $247,666 · management and general $38,223 · fundraising $2,888

  • 10 · Payroll taxes

    total $408,671 · program services $350,492 · management and general $54,092 · fundraising $4,087

  • 11b · Fees: legal

    total $30,341 · management and general $30,341

  • 11c · Fees: accounting

    total $207,854 · program services $155,840 · management and general $52,014

  • 11g · Fees: other

    total $4,282,171 · program services $3,829,659 · management and general $451,808 · fundraising $704

  • 12 · Advertising and promotion

    total $2,254,761 · program services $2,226,507 · management and general $28,254

  • 13 · Office expenses

    total $888,747 · program services $646,242 · management and general $242,505

  • 14 · Information technology

    total $392,812 · program services $392,812

  • 16 · Occupancy

    total $831,034 · program services $798,082 · management and general $32,952

  • 17 · Travel

    total $496,036 · program services $455,668 · management and general $40,368

  • 19 · Conferences, conventions and meetings

    total $12,653 · program services $12,509 · management and general $144

  • 20 · Interest

    total $615,667 · program services $615,667

  • 22 · Depreciation, depletion and amortization

    total $273,078 · program services $165,531 · management and general $107,547

  • 23 · Insurance

    total $196,384 · program services $134,805 · management and general $61,579

  • 24a · Other expenses: PROVISION FOR LOAN LOSS

    total $276,832 · program services $276,832

  • 24b · Other expenses: MISCELLANEOUS

    total $183,755 · program services $175,450 · management and general $7,527 · fundraising $778

  • 24c · Other expenses: ANNUAL CONVENTION

    total $146,210 · program services $139,385 · management and general $6,825

  • 24d · Other expenses: STIPENDS AND HONORARIUM

    total $49,841 · program services $49,841

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $19,589,316 · end of year $9,942,936

  • 2 · Savings and temporary cash investments

    beginning of year $5,392,292 · end of year $36,744,561

  • 3 · Pledges and grants receivable

    beginning of year $2,164,903 · end of year $1,966,896

  • 4 · Accounts receivable

    beginning of year $1,559,261 · end of year $657,944

  • 7 · Other notes and loans receivable

    beginning of year $6,414,189 · end of year $6,008,064

  • 8 · Inventories for sale or use

    beginning of year $404,265 · end of year $322,614

  • 9 · Prepaid expenses and deferred charges

    beginning of year $223,125 · end of year $283,473

  • 10a · Land, buildings and equipment: cost or other basis

    $25,906,183

  • 10b · Land, buildings and equipment: accumulated depreciation

    $505,170

  • 10c · Land, buildings and equipment, net

    beginning of year $12,727,809 · end of year $25,401,013

  • 12 · Investments: other securities

    end of year $1,000,000

  • 15 · Other assets

    beginning of year $8,800 · end of year $468,423

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,739,556 · end of year $5,296,135

  • 19 · Deferred revenue

    beginning of year $14,129,622 · end of year $3,910,680

  • 23 · Secured mortgages and notes payable

    beginning of year $9,100,774 · end of year $9,487,169

  • 24 · Unsecured notes and loans payable

    beginning of year $8,509,699 · end of year $9,875,000

  • 27 · Net assets without donor restrictions

    beginning of year $6,994,433 · end of year $39,245,054

  • 28 · Net assets with donor restrictions

    beginning of year $8,009,876 · end of year $14,981,886

Mission and programs · 2023

Mission

THE COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT (CNHA) IS A MEMBER-BASED 501(C)(3) NON-PROFIT ORGANIZATION WITH A MISSION TO ENHANCE THE CULTURAL, ECONOMIC, POLITICAL, AND COMMUNITY DEVELOPMENT OF NATIVE HAWAIIANS.

Activities or mission (Part I)

TO ENHANCE THE CULTURAL, ECONOMIC, POLITICAL, AND COMMUNITY DEVELOPMENT OF NATIVE HAWAIIANS.

  • CAPACITY BUILDING SERVICES SUPPORTS COMMUNITY CAPACITY BUILDING THROUGH A NUMBER OF EFFORTS THAT INCLUDE DISTRIBUTION OF FUNDS TO SMALL NONPROFIT ORGANIZATIONS THAT PERPETUATE THE HAWAIIAN CULTURE; PROVISION OF LEADERSHIP DEVELOPMENT PROGRAMS FOR NATIVE YOUTH; PROVISION OF TRAINING AND TECHNICAL ASSISTANCE TO NATIVE HAWAIIAN ORGANIZATIONS AND COMMUNITIES; AND THE COORDINATION OF EVENTS THAT PROVIDE OPPORTUNITIES FOR NATIVE HAWAIIAN INDIVIDUALS AND ORGANIZATIONS TO NETWORK, SHARE INFORMATION, DISCUSS CRITICAL ISSUES, AND BUILD CONSENSUS. CNHA RECEIVED CONTRIBUTIONS ON BEHALF OF MAUI RELIEF EFFORTS.

    Expenses $24,238,760 · Grants $13,188,206 · Revenue $2,296,744

  • THE EMERGENCY FINANCIAL ASSISTANCE (EFA) PROGRAM PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES IN NEED OF TEMPORARY FINANCIAL RELIEF DUE TO HARDSHIP. DURING THE PANDEMIC, CNHA MANAGED AND DISBURSED OVER $176 MILLION IN COVID-RELATED FUNDS ON BEHALF OF THE STATE OF HAWAII, CITY AND COUNTY OF HONOLULU, AND THE DEPARTMENT OF HAWAIIAN HOME LANDS. THESE FUNDS HELPED PROVIDE FINANCIAL RELIEF TO HOUSEHOLDS TO PAY FOR MORTGAGES, RENTAL FEES, AND UTILITIES. THIS PROGRAM IS FUNDED BY CONTRACTS, DONATIONS, AND GRANTS.

    Expenses $18,476,656 · Grants $16,404,897 · Revenue $3,553,528

  • CNHA IS A UNITED STATES TREASURY CERTIFIED COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION THAT OPERATES A COMMUNITY LOAN FUND THROUGH ITS LENDING AND DEVELOPMENT SERVICES PROGRAM. LENDING SERVICES INCLUDE BOTH CONSUMER AND BUSINESS LOANS AND THE PROVISION OF TECHNICAL ASSISTANCE AND FINANCIAL EDUCATION SERVICES. CNHA ALSO PROVIDES TECHNICAL ASSISTANCE AND CAPACITY BUILDING SERVICES TO COMMUNITY ORGANIZATIONS IN THE DEVELOPMENT, CONSTRUCTION, AND MANAGEMENT OF COMMUNITY FACILITIES. OVER 200 INDIVIDUALS SERVED.

    Expenses $1,057,316 · Revenue $47,436

  • THROUGH ITS POLICY CENTER ACTIVITIES, CNHA IS AN ADVOCATE OF COMMUNITY-BASED ORGANIZATIONS AND PROVIDES INFORMATION, NETWORKING OPPORTUNITIES AND POLICY REPORTS TO ASSIST IN ADDRESSING ISSUES AND FINDING SOLUTIONS FOR NATIVE HAWAIIAN COMMUNITIES. CNHA ALSO HAS A YEAR-ROUND CIVIC ENGAGEMENT TRAINING AND DEVELOPMENT PROGRAM.

    Expenses $1,108,848 · Revenue $227,075

  • DURING THE COVID-19 PANDEMIC, MANY SMALL BUSINESS OWNERS WERE IMPACTED BY THE CANCELLATION OF EVENTS AND THE GOVERNMENT IMPOSED SHUT DOWNS. THE POP-UP MAKEKE WAS A COMBINED EFFORT BETWEEN VARIOUS NONPROFIT ORGANIZATIONS, FOR-PROFIT ENTITIES, AND GOVERNMENT AGENCIES TO ASSIST HAWAII-BASED VENDORS TO REMAIN IN BUSINESS DURING THE PANDEMIC.

    Revenue $78,210

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kauhane Michelle

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Naholowa'A Makalika

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Chang Kevin

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Lindstone Mikiala

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Kalili Amy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dillard Adrienne

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Gilbreath Jeff

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ah Po Andrew

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Van Tassell Robert

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lewis Joseph K

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $263,200
    From this org
    $238,461
    From related orgs
    $0
    Other
    $24,739
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $238,461
    Bonus
    $0
    Other
    $0
    Deferred
    $11,923
    Nontaxable benefits
    $12,816
    Filer's total
    $263,200

  • Pumaras Florante

    FORMER CHIEF FINANCIAL OFFICER

    Total calculated
    $148,789
    From this org
    $142,823
    From related orgs
    $0
    Other
    $5,966
    Hours/week
    40

  • Carrel Jade

    FORMER CHIEF FINANCIAL OFFICER

    Total calculated
    $24,404
    From this org
    $24,404
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Hind Mehana

    SENIOR ADVISOR

    Total calculated
    $127,455
    From this org
    $120,327
    From related orgs
    $0
    Other
    $7,128
    Hours/week
    40

  • Severson Kainalu

    DIRECTOR, COMMUNITY PROGRAMS

    Total calculated
    $121,993
    From this org
    $109,707
    From related orgs
    $0
    Other
    $12,286
    Hours/week
    40

  • Song Alana

    FORMER GENERAL COUNSEL

    Total calculated
    $132,150
    From this org
    $110,962
    From related orgs
    $0
    Other
    $21,188
    Hours/week
    40

  • Gomes Tyler

    CHIEF ADMINISTRATOR

    Total calculated
    $107,640
    From this org
    $103,846
    From related orgs
    $0
    Other
    $3,794
    Hours/week
    40

  • Barr Samuel Kamuela

    SENIOR DIRECTOR, OPERATIONS

    Total calculated
    $110,959
    From this org
    $103,462
    From related orgs
    $0
    Other
    $7,497
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • HAWAII STAGE AND LIGHTING

    C · EVENT SERVICES AND RENTAL OF EQUIPMENT · HI · 100% owned · share of income -$673,399 · share of assets $795,176 · controlled entity

    Directly controlled by HAWAII HOLDING AND INVESTMENTS LLC

  • HAWAII HOLDING AND INVESTMENTS LLC

    C · TO HOLD AND MANAGE PROPERTY IN SUPPORT OF GENERATING REVENUE FOR CNHA. · HI · 100% owned · share of income -$173,715 · share of assets $1,475,778 · controlled entity

    Directly controlled by COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT

Provenance

Return type
form_990
Tax year
2023
Filed
14 August 2025
IRS schema version
2023v6.0
Source object
202542269349303279

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