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Nonprofiteer
← COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT

Form 990 for tax year 2022

Filed by COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT.

Totals

Total revenue
$52,325,631
Total expenses
$46,518,979
Contributions and grants received
$41,633,145
Grants paid
$32,744,562
Program service revenue
$10,257,883
Investment income
$0
Other revenue
$434,603
Total assets, end of year
$48,483,960
Total liabilities, end of year
$33,479,651
Net assets or fund balances, end of year
$15,004,309
Program services expenses (Part IX)
$44,164,264
Management and general expenses
$2,344,374
Fundraising expenses
$10,341
Program service expenses (Part III)
$44,164,264

Program services were 94.9% 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

    $72,644

  • 1e · Government grants (contributions)

    $31,173,896

  • 1f · All other contributions, gifts and grants

    $10,386,605

  • 2a · Program service revenue: ADMINSTRATIVE FEES

    total $8,607,430 · related or exempt $8,607,430

  • 2b · Program service revenue: PROGRAM SERVICES

    total $644,252 · related or exempt $644,252

  • 2c · Program service revenue: INTEREST INCOME

    total $384,091 · related or exempt $384,091

  • 2d · Program service revenue: PROGRAM RENTAL INCOME

    total $292,529 · related or exempt $292,529

  • 2e · Program service revenue: REGISTRATION FEES

    total $235,304 · related or exempt $235,304

  • 2f · All other program service revenue

    total $94,277 · related or exempt $94,277

  • 10a · Gross sales of inventory

    $967,855

  • 10b · Cost of goods sold

    $626,973

  • 10c · Net income from sales of inventory

    total $340,882 · related or exempt $340,882

  • 11a · Other revenue: OTHER REVENUE

    total $93,721 · related or exempt $93,721

  • 11e · Other revenue, total

    $93,721

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $272,500 · program services $272,500

  • 2 · Grants to domestic individuals

    total $32,472,062 · program services $32,472,062

  • 5 · Compensation of officers, directors and key employees

    total $577,327 · program services $414,521 · management and general $155,841 · fundraising $6,965

  • 7 · Other salaries and wages

    total $3,145,211 · program services $2,362,742 · management and general $780,643 · fundraising $1,826

  • 8 · Pension plan contributions

    total $8,389 · program services $6,166 · management and general $2,128 · fundraising $95

  • 9 · Other employee benefits

    total $352,549 · program services $263,764 · management and general $88,227 · fundraising $558

  • 10 · Payroll taxes

    total $338,925 · program services $252,914 · management and general $85,227 · fundraising $784

  • 11b · Fees: legal

    total $87,758 · management and general $87,758

  • 11c · Fees: accounting

    total $61,058 · program services $16,112 · management and general $44,946

  • 11g · Fees: other

    total $4,680,507 · program services $4,328,739 · management and general $351,655 · fundraising $113

  • 12 · Advertising and promotion

    total $383,434 · program services $293,381 · management and general $90,053

  • 13 · Office expenses

    total $1,364,350 · program services $1,073,764 · management and general $290,586

  • 14 · Information technology

    total $679,426 · program services $679,426

  • 16 · Occupancy

    total $546,582 · program services $362,345 · management and general $184,237

  • 17 · Travel

    total $158,843 · program services $102,237 · management and general $56,606

  • 20 · Interest

    total $189,736 · program services $187,137 · management and general $2,599

  • 22 · Depreciation, depletion and amortization

    total $157,246 · program services $137,495 · management and general $19,751

  • 23 · Insurance

    total $72,638 · program services $35,613 · management and general $37,025

  • 24a · Other expenses: PROVISION FOR LOAN LOSS

    total $553,969 · program services $553,969

  • 24b · Other expenses: SPONSORSHIP

    total $203,945 · program services $203,945

  • 24c · Other expenses: MISCELLANEOUS

    total $139,840 · program services $76,048 · management and general $63,792

  • 24d · Other expenses: STIPENDS AND HONORARIUM

    total $51,209 · program services $47,909 · management and general $3,300

  • 24e · All other expenses

    total $21,475 · program services $21,475

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $19,063,364 · end of year $19,589,316

  • 2 · Savings and temporary cash investments

    beginning of year $2,299,184 · end of year $5,392,292

  • 3 · Pledges and grants receivable

    beginning of year $2,148,151 · end of year $2,164,903

  • 4 · Accounts receivable

    beginning of year $94,023 · end of year $1,559,261

  • 7 · Other notes and loans receivable

    beginning of year $4,372,016 · end of year $6,414,189

  • 8 · Inventories for sale or use

    beginning of year $319,316 · end of year $404,265

  • 9 · Prepaid expenses and deferred charges

    beginning of year $572,278 · end of year $223,125

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

    $12,980,872

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

    $253,063

  • 10c · Land, buildings and equipment, net

    beginning of year $5,331,477 · end of year $12,727,809

  • 15 · Other assets

    beginning of year $4,300 · end of year $8,800

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,460,383 · end of year $1,739,556

  • 19 · Deferred revenue

    beginning of year $17,559,119 · end of year $14,129,622

  • 23 · Secured mortgages and notes payable

    beginning of year $1,803,367 · end of year $9,100,774

  • 24 · Unsecured notes and loans payable

    beginning of year $4,183,583 · end of year $8,509,699

  • 27 · Net assets without donor restrictions

    beginning of year $9,197,657 · end of year $6,994,433

  • 28 · Net assets with donor restrictions

    end of year $8,009,876

Mission and programs · 2022

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 $39,062,192 · Grants $32,084,664 · Revenue $8,608,878

  • 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 $3,142,962 · Grants $642,251 · Revenue $1,283,177

  • 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 $1,055,003 · Grants $17,647

  • 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 $904,107 · Revenue $459,549

  • 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 $340,882

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michelle Kauhane

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Makalika Naholowa'A

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Mikiala Lidstone

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Kevin Chang

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Adrienne Dillard

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Andrew Ah Po

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jeff Gilbreath

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Robert Van Tassell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kuulani Keohokalole

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Amy Kalili

    FORMER PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Joseph Kuhio Lewis

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $213,683
    From this org
    $202,007
    From related orgs
    $0
    Other
    $11,676
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $202,007
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,676
    Filer's total
    $213,683

  • Florante Pumaras

    CHIEF FINANCIAL OFFICER

    Total calculated
    $120,575
    From this org
    $116,039
    From related orgs
    $0
    Other
    $4,536
    Hours/week
    40

  • Leilani Garner

    FORMER CHIEF OPERATIONS OFFICER

    Total calculated
    $146,941
    From this org
    $135,229
    From related orgs
    $0
    Other
    $11,712
    Hours/week
    40

  • Paige Onishi

    CHIEF OPERATIONS OFFICER

    Total calculated
    $0
    Hours/week
    40

  • Nicole M Hind

    SENIOR DIRECTOR OF COMMUNITY PROGRAMS

    Total calculated
    $134,589
    From this org
    $128,409
    From related orgs
    $0
    Other
    $6,180
    Hours/week
    40

  • Sterling K Wong

    SENIOR DIRECTOR OF ADVOCACY & COMMUNICATIONS

    Total calculated
    $129,756
    From this org
    $125,436
    From related orgs
    $0
    Other
    $4,320
    Hours/week
    40

  • Andrew K Recktenwald

    GENERAL COUNSEL

    Total calculated
    $100,152
    From this org
    $100,152
    From related orgs
    $0
    Other
    $0
    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

  • MAKANA O KE AKUA

    $125,000

    TO PROVIDE WAREHOUSING, STORAGE, HANDLING, DELIVERY AND RELATED SERVICES FOR THE DONATIONS FOR MAUI

  • NATIVE HAWAIIAN LEGAL CORPORATION

    $50,000

    TO PROVIDE LEGAL ASSISTANCE TO THOSE IMPACTED BY THE MAUI WILDFIRES

  • AHA PUNANA LEO

    $50,000

    SECURE A TEMPORARY CAMPUS TO ALLOW INSTRUCTION TO CONTINUE AND TO SUPPORT STAFF AND OTHER GENERAL NEEDS

  • KANAKA CLIMBERS

    $25,000

    TO ENSURE SEAMLESS COMMUNICATION AND CONNECTIVITY FOR RESIDENTS LIVING IN LANAINA.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • HAWAII HOLDING AND INVESTMENTS LLC

    TO HOLD AND MANAGE PROPERTY IN SUPPORT OF GENERATING REVENUE FOR CNHA. · HI · income $0 · assets $0

    Directly controlled by COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT

Provenance

Return type
form_990
Tax year
2022
Filed
15 August 2024
IRS schema version
2022v5.0
Source object
202402289349303285

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