Form 990 for tax year 2023
Filed by GRASSROOT INSTITUTE OF HAWAII INC.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2023 , filed 5 December 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Those are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $1,647,168
- Total expenses
- $1,716,258
- Contributions and grants received
- $1,640,591
- Grants paid
- $0
- Program service revenue
- $950
- Investment income
- -$189
- Other revenue
- $5,816
- Total assets, end of year
- $708,067
- Total liabilities, end of year
- $13,880
- Net assets or fund balances, end of year
- $694,187
- Program services expenses (Part IX)
- $1,092,295
- Management and general expenses
- $349,781
- Fundraising expenses
- $274,182
- Program service expenses (Part III)
- $1,092,295
Program services were 63.6% 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.
-
1f · All other contributions, gifts and grants
$1,640,591
-
1g · Noncash contributions included above
$139,819
-
2a · Program service revenue: PROG.SERV.REVENUE-RELA
total $950 · related or exempt $950
-
3 · Investment income
total $12,530 · excluded $12,530
-
7a · Gross sales of assets other than inventory
securities $85,292
-
7b · Less cost or other basis and sales expenses
securities $98,011
-
7c · Gain or loss
securities -$12,719
-
7d · Net gain or loss
total -$12,719 · related or exempt -$12,719
-
11a · Other revenue: MISC. REVENUE-UNRELATE
total $5,816 · related or exempt $5,816
-
11e · Other revenue, total
$5,816
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $188,884 · program services $122,775 · management and general $47,221 · fundraising $18,888
-
7 · Other salaries and wages
total $583,850 · program services $408,695 · management and general $105,093 · fundraising $70,062
-
9 · Other employee benefits
total $53,521 · program services $32,648 · management and general $10,704 · fundraising $10,169
-
10 · Payroll taxes
total $81,795 · program services $49,706 · management and general $16,674 · fundraising $15,415
-
11a · Fees: management
total $22,350 · program services $9,300 · management and general $10,815 · fundraising $2,235
-
11c · Fees: accounting
total $26,652 · program services $16,196 · management and general $5,433 · fundraising $5,023
-
11g · Fees: other
total $260,498 · program services $149,905 · management and general $52,197 · fundraising $58,396
-
12 · Advertising and promotion
total $158,950 · program services $96,593 · management and general $32,401 · fundraising $29,956
-
13 · Office expenses
total $24,718 · program services $15,021 · management and general $5,039 · fundraising $4,658
-
14 · Information technology
total $61,742 · program services $37,520 · management and general $12,586 · fundraising $11,636
-
16 · Occupancy
total $73,792 · program services $44,843 · management and general $15,042 · fundraising $13,907
-
17 · Travel
total $67,425 · program services $40,974 · management and general $13,744 · fundraising $12,707
-
19 · Conferences, conventions and meetings
total $14,958 · program services $9,090 · management and general $3,049 · fundraising $2,819
-
22 · Depreciation, depletion and amortization
total $4,810 · program services $2,934 · management and general $962 · fundraising $914
-
23 · Insurance
total $18,709 · program services $11,369 · management and general $3,814 · fundraising $3,526
-
24a · Other expenses: PROGRAM EVENTS
total $34,649 · program services $21,056 · management and general $7,063 · fundraising $6,530
-
24b · Other expenses: DUES AND SUBSCRIPTIONS
total $28,711 · program services $17,447 · management and general $5,853 · fundraising $5,411
-
24c · Other expenses: TELEPHONE
total $5,826 · program services $3,540 · management and general $1,188 · fundraising $1,098
-
24d · Other expenses: ALL OTHER EXPENSES
total $2,577 · program services $1,564 · management and general $528 · fundraising $485
-
24e · All other expenses
total $1,841 · program services $1,119 · management and general $375 · fundraising $347
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $280,084 · end of year $71,519
-
4 · Accounts receivable
beginning of year $133,872 · end of year $106,532
-
10a · Land, buildings and equipment: cost or other basis
$53,090
-
10b · Land, buildings and equipment: accumulated depreciation
$5,369
-
10c · Land, buildings and equipment, net
beginning of year $6,366 · end of year $47,721
-
11 · Investments: publicly traded securities
beginning of year $360,126 · end of year $482,295
-
17 · Accounts payable and accrued expenses
beginning of year $41,289 · end of year $13,880
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $739,159 · end of year $694,187
Mission and programs · 2023
Mission
NONE
Activities or mission (Part I)
TO TRANSFORM HAWAII THROUGH 'E HANA KAKOU' INTO A SOCIETY WITH THE HIGHEST LEVELS OF INDIVIDUAL LIBERTY, ECONOMIC FREEDOM AND LIMITED, ACCOUNTABLE GOVERNMENT.
-
BUDGET AND SPENDING: HAWAII TAXPAYERS ARE CONSTANTLY BEING THREATENED BY HIGHER TAXES AT BOTH THE STATE AND COUNTY LEVELS. ALTHOUGH IT IS ESSENTIAL TO ASSESS TAXES TO PAY FOR PUBLIC SERVICES, THE COST OF RUNNING THE GOVERNMENT SHOULD NOT DISCOURAGE PEOPLE FROM WORKING AND CONTRIBUTE TO THE HIGH COST OF LIVING. THE GRASSROOT INSTITUTE OF HAWAII EDUCATES LAWMAKERS ON HOW TO BETTER SPEND PUBLIC RESOURCES AND WORKS ON REFORMING THE TAX CODE SO THAT TAXPAYERS WILL BE ABLE TO KEEP MORE OF THEIR HARD-EARNED MONEY.HOUSING: THOUSANDS OF FAMILIES HAVE BEEN LEAVING HAWAII EVERY YEAR IN SEARCH OF CHEAPER HOUSING ON THE MAINLAND, THANKS TO THE STATE'S ARTIFICIAL SCARCITY OF HOUSING RESULTING FROM ZONING AND OTHER RESTRICTIONS ON DEVELOPMENT. THE GRASSROOT INSTITUTE OF HAWAII IS DEDICATED TO EDUCATING HAWAII RESIDENTS ABOUT HOW TO MAKE IT EASIER TO BUILD LESS EXPENSIVE HOMES ON THE ISLANDS, SO RESIDENTS WILL WANT TO STAY HERE WITH THEIR FAMILIES.HEALTHCARE: HAWAII CONTINUES TO FACE A SEVERE HEALTHCARE SHORTAGE IN THE AREAS OF SERVICE PROVIDERS AND PRACTITIONERS. MUCH OF THE FAULT LIES IN BURDENSOME REGULATIONS THAT EITHER RESTRICT COMPETITION OR DISCOURAGE NURSES AND DOCTORS WHO WOULD LIKE TO PRACTICE HEALTHCARE. THE GRASSROOT INSTITUTE OF HAWAII COMMITS ITSELF TO EDUCATING HAWAII RESIDENTS ABOUT THE IMPORTANCE OF REFORMING THESE REGULATIONS TO ADDRESS HAWAII'S ACUTE NEED FOR HEALTHCARE PROFESSIONALS.
Expenses $1,092,295
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Robin StueberROBIN STUEBER
CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
William K AkinaWILLIAM K AKINA
PRESIDENT/CEO
- Total calculated
- $188,885
- From this org
- $164,189
- From related orgs
- $0
- Other
- $24,696
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $164,189
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $24,696
- Filer's total
- $188,885
-
Jonathan DurrettJONATHAN DURRETT
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
Ed KempED KEMP
TREASURER
- Total calculated
- $0
- Hours/week
- 0.5
-
Mark MonoscalcoMARK MONOSCALCO
SECRETARY
- Total calculated
- $0
- Hours/week
- 0.5
-
Robert W HastingsROBERT W HASTINGS
MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Fred NoaFRED NOA
MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
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 · 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
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202413209349328931
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