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Nonprofiteer
← COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT

Form 990 for tax year 2024

Filed by COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT.

Totals

Total revenue
$31,590,180
Total expenses
$35,590,512
Contributions and grants received
$26,423,844
Grants paid
$16,486,805
Program service revenue
$3,986,293
Investment income
$52,745
Other revenue
$1,127,298
Total assets, end of year
$72,798,728
Total liabilities, end of year
$21,982,127
Net assets or fund balances, end of year
$50,816,601
Program services expenses (Part IX)
$33,440,693
Management and general expenses
$2,143,819
Fundraising expenses
$6,000
Program service expenses (Part III)
$33,440,693

Program services were 94.0% 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

    $90,450

  • 1e · Government grants (contributions)

    $8,900,335

  • 1f · All other contributions, gifts and grants

    $17,433,059

  • 2a · Program service revenue: INTEREST INCOME

    total $1,709,191 · related or exempt $1,709,191

  • 2b · Program service revenue: PROGRAM RENTAL INCOME

    total $1,189,587 · related or exempt $1,189,587

  • 2c · Program service revenue: PROGRAM SERVICES

    total $1,004,518 · related or exempt $1,004,518

  • 2d · Program service revenue: PROCESSING/ORIGINATION FEE

    total $59,956 · related or exempt $59,956

  • 2e · Program service revenue: REGISTRATION FEES

    total $23,041 · related or exempt $23,041

  • 3 · Investment income

    total $52,745 · excluded $52,745

  • 6a · Gross rents

    real property $315,692 · personal property $101,000

  • 6b · Less rental expenses

    real property $484,738 · personal property $246,977

  • 6c · Rental income or loss

    real property -$169,046 · personal property -$145,977

  • 6d · Net rental income or loss

    total -$315,023 · unrelated business -$315,023

  • 10a · Gross sales of inventory

    $2,478,146

  • 10b · Cost of goods sold

    $1,040,553

  • 10c · Net income from sales of inventory

    total $1,437,593 · related or exempt $1,437,593

  • 11a · Other revenue: OTHER REVENUE

    total $4,728 · related or exempt $4,728

  • 11e · Other revenue, total

    $4,728

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,020,432 · program services $6,020,432

  • 2 · Grants to domestic individuals

    total $10,466,373 · program services $10,466,373

  • 5 · Compensation of officers, directors and key employees

    total $994,441 · program services $714,009 · management and general $280,432

  • 7 · Other salaries and wages

    total $5,998,669 · program services $5,998,669

  • 9 · Other employee benefits

    total $231,592 · program services $231,592

  • 10 · Payroll taxes

    total $296,556 · program services $274,870 · management and general $21,686

  • 11b · Fees: legal

    total $44,419 · program services $40,770 · management and general $3,649

  • 11c · Fees: accounting

    total $53,140 · program services $39,855 · management and general $13,285

  • 11f · Fees: investment management

    total $8,118 · management and general $8,118

  • 11g · Fees: other

    total $4,122,229 · program services $3,989,861 · management and general $132,368

  • 12 · Advertising and promotion

    total $1,504,796 · program services $1,475,787 · management and general $29,009

  • 13 · Office expenses

    total $683,029 · program services $461,098 · management and general $221,931

  • 14 · Information technology

    total $605,290 · program services $446,101 · management and general $159,189

  • 16 · Occupancy

    total $1,293,090 · program services $1,153,815 · management and general $139,275

  • 17 · Travel

    total $496,363 · program services $428,856 · management and general $67,507

  • 19 · Conferences, conventions and meetings

    total $17,083 · program services $11,919 · management and general $5,164

  • 20 · Interest

    total $338,812 · program services $338,812

  • 22 · Depreciation, depletion and amortization

    total $292,994 · program services $278,737 · management and general $14,257

  • 23 · Insurance

    total $41,742 · program services $10,070 · management and general $31,672

  • 24a · Other expenses: SPONSORSHIPS

    total $368,302 · management and general $368,302

  • 24b · Other expenses: EVENT SUPPORT EXPENSES

    total $322,759 · program services $314,248 · management and general $8,511

  • 24c · Other expenses: PROVISION FOR LOAN LOSS

    total $94,576 · program services $94,576

  • 24d · Other expenses: TAXES

    total $62,751 · program services $62,751

  • 24e · All other expenses

    total $1,232,956 · program services $587,492 · management and general $639,464 · fundraising $6,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $9,942,936 · end of year $8,819,700

  • 2 · Savings and temporary cash investments

    beginning of year $36,744,561 · end of year $14,400,440

  • 3 · Pledges and grants receivable

    beginning of year $1,966,896 · end of year $1,270,349

  • 4 · Accounts receivable

    beginning of year $657,944 · end of year $1,343,123

  • 7 · Other notes and loans receivable

    beginning of year $6,008,064 · end of year $7,394,313

  • 8 · Inventories for sale or use

    beginning of year $322,614 · end of year $541,953

  • 9 · Prepaid expenses and deferred charges

    beginning of year $283,473 · end of year $304,209

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

    $29,400,208

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

    $615,218

  • 10c · Land, buildings and equipment, net

    beginning of year $25,401,013 · end of year $28,784,990

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $5,634,620

  • 12 · Investments: other securities

    beginning of year $1,000,000 · end of year $3,586,138

  • 14 · Intangible assets

    beginning of year $0 · end of year $575,122

  • 15 · Other assets

    beginning of year $468,423 · end of year $143,771

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,296,135 · end of year $3,614,494

  • 19 · Deferred revenue

    beginning of year $3,910,680 · end of year $3,576,087

  • 23 · Secured mortgages and notes payable

    beginning of year $9,487,169 · end of year $7,866,546

  • 24 · Unsecured notes and loans payable

    beginning of year $9,875,000 · end of year $6,925,000

  • 27 · Net assets without donor restrictions

    beginning of year $39,245,054 · end of year $41,324,943

  • 28 · Net assets with donor restrictions

    beginning of year $14,981,886 · end of year $9,491,658

Mission and programs · 2024

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.

  • 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 $14,047,124 · Grants $9,418,489 · Revenue $960,658

  • TOURISM SUPPORTS COMMUNITY-BASED AND CULTURAL TOURISM EFFORTS THROUGH A NUMBER OF ACTIVITIES THAT INCLUDE CULTURAL TOURISM TRAINING FOR NATIVE HAWAIIAN INDIVIDUALS AND ORGANIZATIONS; VISITOR EDUCATION PROGRAMS THAT PERPETUATE HAWAIIAN CULTURE AND LOCAL PRACTICES; SUPPORT AND TECHNICAL ASSISTANCE FOR NATIVE HAWAIIAN-OWNED TOURISM BUSINESSES; AND THE FACILITATION OF DESTINATION STEWARDSHIP SERVICES FOR THE HAWAII TOURISM AUTHORITY.

    Expenses $9,435,441 · Grants $5,478,398

  • 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 DISASTER RELIEF EFFORTS.

    Expenses $4,418,948 · Grants $1,584,834 · Revenue $1,445,314

  • 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.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. CNHA'S PROPERTY MANAGEMENT ACTIVITIES INCLUDE ACQUIRING PROPERTY FOR LOW INCOME AND AFFORDABLE HOUSING.

    Expenses $5,539,180 · Grants $5,084 · Revenue $3,022,642

As filed on the 2024 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

  • Aki Jacob

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Kalili Amy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Van Tassell Robert

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Nahale-A Alapaki

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Wong Vernon

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Keohokalolo Kuulani

    FORMER BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lewis Joseph K

    PRESIDENT & CEO

    Total calculated
    $325,479
    From this org
    $304,041
    From related orgs
    $0
    Other
    $21,438
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $262,260
    Bonus
    $41,781
    Other
    $0
    Deferred
    $8,065
    Nontaxable benefits
    $13,373
    Filer's total
    $325,479

  • Sharp Daniel

    CFO

    Total calculated
    $75,240
    From this org
    $74,115
    From related orgs
    $0
    Other
    $1,125
    Hours/week
    40

  • Hee Mallory Ka'Ulawena Yumi

    GENERAL COUNSEL

    Total calculated
    $36,382
    From this org
    $36,058
    From related orgs
    $0
    Other
    $324
    Hours/week
    40

  • Carroll Nicholas A

    CHIEF OF STAFF

    Total calculated
    $128,819
    From this org
    $116,319
    From related orgs
    $0
    Other
    $12,500
    Hours/week
    40

  • Arce Kauilani K K

    COO

    Total calculated
    $99,000
    From this org
    $98,000
    From related orgs
    $0
    Other
    $1,000
    Hours/week
    40

  • Hind Nicole M

    SR. ADVISOR

    Total calculated
    $132,300
    From this org
    $124,715
    From related orgs
    $0
    Other
    $7,585
    Hours/week
    40

  • Carrel Yoshiko Jade Mokihana

    FORMER CFO

    Total calculated
    $145,743
    From this org
    $132,684
    From related orgs
    $0
    Other
    $13,059
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,684
    Bonus
    $15,000
    Other
    $0
    Deferred
    $3,225
    Nontaxable benefits
    $9,834
    Filer's total
    $145,743

  • Barr Samuel Kamuela

    FORMER SENIOR DIRECTOR OF OPERATIONS

    Total calculated
    $122,784
    From this org
    $116,459
    From related orgs
    $0
    Other
    $6,325
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,909
    Bonus
    $550
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,325
    Filer's total
    $122,784

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 $619,881 · share of assets $497,224 · 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 assets $6,968,524 · controlled entity

    Directly controlled by COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT

  • HAWAII STAFFING & SERVICES

    C · STAFFING AND PAYROLL SERVICES · HI · 100% owned · share of income $925,481 · share of assets $654,485 · controlled entity

    Directly controlled by HAWAII HOLDING AND INVESTMENTS LLC

Provenance

Return type
form_990
Tax year
2024
Filed
17 August 2026
IRS schema version
2024v5.5
Source object
202632309349301938

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