Totals
- Total revenue
- $891,305
- Total expenses
- $564,040
- Contributions and grants received
- $781,348
- Grants paid
- $0
- Program service revenue
- $109,652
- Investment income
- $305
- Other revenue
- $0
- Total assets, end of year
- $580,341
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $580,341
- Program services expenses (Part IX)
- $370,314
- Management and general expenses
- $193,726
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $370,314
Program services were 65.7% 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.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$36,641
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$744,707
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: crop production, primarily lettuce
total $103,873 · related or exempt $103,873 · unrelated business $0 · excluded $0
-
2b · Program service revenue: program fees, community fitness competitions and youth sports camps
total $5,779 · related or exempt $5,779 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $305 · related or exempt $305 · unrelated business $0 · excluded $0
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $0 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
7a · Gross sales of assets other than inventory
securities $0 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $0 · other assets $0
-
7d · Net gain or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
8a · Fundraising events: gross income
$0
-
8a · Fundraising events: contributions included on line 1c
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $0 · program services $0 · management and general $0 · fundraising $0
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $223,886 · program services $93,886 · management and general $130,000 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $31,896 · program services $13,817 · management and general $18,079 · fundraising $0
-
10 · Payroll taxes
total $24,529 · program services $10,653 · management and general $13,876 · fundraising $0
-
11a · Fees: management
total $9,365 · program services $0 · management and general $9,365 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $2,333 · program services $2,253 · management and general $80 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $22,329 · program services $14,933 · management and general $7,396 · fundraising $0
-
12 · Advertising and promotion
total $3,849 · program services $3,447 · management and general $402 · fundraising $0
-
13 · Office expenses
total $4,827 · program services $4,454 · management and general $373 · fundraising $0
-
14 · Information technology
total $1,622 · program services $767 · management and general $855 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $90,486 · program services $85,965 · management and general $4,521 · fundraising $0
-
17 · Travel
total $30,876 · program services $27,086 · management and general $3,790 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $6,662 · program services $2,423 · management and general $4,239 · fundraising $0
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $478 · program services $135 · management and general $343 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $0 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $2,589 · program services $2,589 · management and general $0 · fundraising $0
-
24a · Other expenses: vehicle, equipment rental maintenance, fuel
total $38,091 · program services $37,684 · management and general $407 · fundraising $0
-
24b · Other expenses: tools and equipment, supplies
total $26,764 · program services $26,764 · management and general $0 · fundraising $0
-
24c · Other expenses: building materials
total $26,267 · program services $26,267 · management and general $0 · fundraising $0
-
24d · Other expenses: cost of goods, seeds, growing materials, packaging, feed
total $17,191 · program services $17,191 · management and general $0 · fundraising $0
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $22,115 · end of year $9,119
-
2 · Savings and temporary cash investments
beginning of year $230,961 · end of year $571,222
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10c · Land, buildings and equipment, net
beginning of year $0
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $253,076 · end of year $552,841
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $27,500
Mission and programs · 2023
Mission
Iwikua serves as an educational and cultural resource for sustainable food production, wellness, and community enhancement to benefit west Kauai and help raise future generations to be culturally-centered life-long learners who fulfill active roles in the community such as farmers, educators, and leaders.
-
Na Mahi Ho'oko A'e is the educational farm program of IWIKUA that focuses on sustainable food production; integrating traditional Hawaiian gardening techniques with modern technology through the operation of our large-scale aquaponics system and in-ground crops. We provided a variety of fruits and vegetables to our West Kaua'i community members at large through our mini grocery store, as well as thirteen restaurants and businesses and the local hospital. Over the year we worked with high school and college students during school breaks to do intensive internships where they were immersed in the entirety of the farm operation, from seed to sale helping with planting, harvesting, packaging, marketing, and distribution, as well as learning construction skills related throughout the expansion of our farm system. We also had over 75 volunteers throughout the year from high school and college classes that integrated their curriculum into an hands-on application on the farm. These efforts helped produce over 13,000 pounds of food (including almost 13,000 pounds of mixed greens lettuce) which went directly into feeding the community while providing a unique agricultural and entrpreneurial experience for our local youth.
Expenses $181,331 · Revenue $130,873
-
Iwikua has a holistic view of wellness which integrates cultural connection as well as mental and physical strength. Our community health facility, Makana Training Center (MTC) is open to members each day and also provides weekly group fitness classes. Over the year, our student and adult volunteers and interns aided in the operations of the center as well as had the opportunity to learn some work training through customer service, utilizing the member management software, and basic gym equipment maintenance and repair, as well as construction as we expanded our space. MTC offers an age inclusive track camp during the summer, as well as a basketball skills training camp with professional players that come to serve as mentors during the week. We also have a work-trade program for student athletes and adult community members to utilize the gym at no cost. Track club participants, gym goers, and community members also volunteer in Iwikua-hosted community runs and fitness competitions that bring over 400 community competitors together throughout the year.
Expenses $119,828 · Revenue $98,009
-
IWI Camp is focused on integrating important cultural protocols and lessons with Hawaiian language, and implementing ancestral farming methodology and values. In previous years, IWI Camp was focused on cultural exchange between our youth and other indigenous communities. In 2023 we hosted a group of 28 students from a youth urban farm program in Oakland, CA. They were able to interact with our interns and community and were hands-on in developing infrastructure as well as collaboratively designed and completed a large scale mural inside our fitness center in partnership with a local art program. Iwikua also brought eight local high school student athletes to Montana to work with the honor bound program at Montana State University as well as volunteer at the annual Powwow. They also competed in a track meet and met with the coaches and athletics staff to learn what opportunities are available to athletes looking to pursue higher education. These students were able to experience a new area and forged great connections with another culture and community.
Expenses $69,155 · Revenue $72,500
As filed on the 2023 return.
Listed in Part VII
-
Hanford McCloud
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Steven Davis
Director
- Total calculated
- $0
- Hours/week
- 1
-
Holly Kaiakapu
Director
- Total calculated
- $0
- Hours/week
- 2
-
Makana Reilly
President
- Total calculated
- $0
- Hours/week
- 6
-
Fred Flores Jr
Vice President
- Total calculated
- $0
- Hours/week
- 4
-
Julia Matseshe
Secretary
- Total calculated
- $0
- Hours/week
- 4
-
Megan Talley
Treasurer
- Total calculated
- $0
- Hours/week
- 4
-
Joshua Mori
Executive Director
- Total calculated
- $0
- Hours/week
- 80
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.
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
- 2023v5.0
- Source object
- 202403209349320525
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