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Nonprofiteer
← MA KA HANA KA IKE BUILDING PROGRAM

Form 990 for tax year 2023

Filed by MA KA HANA KA IKE BUILDING PROGRAM.

Totals

Total revenue
$5,221,757
Total expenses
$1,993,236
Contributions and grants received
$4,862,403
Grants paid
$0
Program service revenue
$322,931
Investment income
$32,628
Other revenue
$3,795
Total assets, end of year
$3,854,387
Total liabilities, end of year
$192,730
Net assets or fund balances, end of year
$3,661,657
Program services expenses (Part IX)
$1,627,480
Management and general expenses
$265,876
Fundraising expenses
$99,880
Program service expenses (Part III)
$1,627,480

Program services were 81.7% 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.

  • 1e · Government grants (contributions)

    $981,344

  • 1f · All other contributions, gifts and grants

    $3,881,059

  • 2a · Program service revenue: PROGRAM FEES AND CONTRACTS

    total $322,931 · related or exempt $322,931

  • 3 · Investment income

    total $32,628 · excluded $32,628

  • 11a · Other revenue: OTHER REVENUE

    total $3,795 · related or exempt $3,795

  • 11e · Other revenue, total

    $3,795

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $87,808 · program services $68,094 · management and general $12,977 · fundraising $6,737

  • 7 · Other salaries and wages

    total $928,484 · program services $719,830 · management and general $137,349 · fundraising $71,305

  • 8 · Pension plan contributions

    total $1,668 · program services $1,297 · management and general $244 · fundraising $127

  • 9 · Other employee benefits

    total $89,496 · program services $69,616 · management and general $13,086 · fundraising $6,794

  • 10 · Payroll taxes

    total $158,828 · program services $123,547 · management and general $23,224 · fundraising $12,057

  • 11c · Fees: accounting

    total $39,705 · management and general $39,705

  • 11g · Fees: other

    total $4,742 · program services $3,689 · management and general $693 · fundraising $360

  • 16 · Occupancy

    total $27,133 · program services $27,133

  • 17 · Travel

    total $18,576 · program services $18,576

  • 22 · Depreciation, depletion and amortization

    total $22,871 · program services $22,871

  • 23 · Insurance

    total $8,738 · program services $8,738

  • 24a · Other expenses: EDUCATIONAL FEES

    total $343,991 · program services $343,991

  • 24b · Other expenses: STUDENT PROGRAM

    total $203,715 · program services $201,147 · management and general $2,568

  • 24c · Other expenses: DEVELOPMENT

    total $40,621 · program services $18,951 · management and general $19,170 · fundraising $2,500

  • 24d · Other expenses: LICENSING FEES

    total $8,493 · management and general $8,493

  • 24e · All other expenses

    total $8,367 · management and general $8,367

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $89,905 · end of year $72,913

  • 2 · Savings and temporary cash investments

    beginning of year $251,927 · end of year $2,727,221

  • 3 · Pledges and grants receivable

    end of year $246,733

  • 4 · Accounts receivable

    beginning of year $130,357 · end of year $612,037

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,154 · end of year $17,672

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

    $463,941

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

    $286,880

  • 10c · Land, buildings and equipment, net

    beginning of year $83,285 · end of year $177,061

  • 15 · Other assets

    beginning of year $750 · end of year $750

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,791 · end of year $3,878

  • 19 · Deferred revenue

    end of year $42,377

  • 25 · Other liabilities

    beginning of year $137,451 · end of year $146,475

  • 27 · Net assets without donor restrictions

    beginning of year $433,136 · end of year $3,502,557

  • 28 · Net assets with donor restrictions

    end of year $159,100

Mission and programs · 2023

Mission

TO PROVIDE AT RISK HANA, MAUI YOUTH A WAY TO LEARN AS WELL AS BUILD THEIR SELF ESTEEM AND SHOW THEM THEY HAVE THE POWER TO CHANGE THEIR FUTURE.

  • BUILDING PROGRAM. THE BUILDING PROGRAM CONSISTS OF A HANDS-ON LEARNING PROGRAM USING TOOLS AND PROVIDING MEANINGFUL WORK EXPERIENCE. PARTICIPANTS WERE EXPOSED TO ALL FACETS OF THE BUILDING TRADE INDUSTRY INCLUDING INSTALLING PV AND HOT WATER SOLAR DEVICES AS WELL AS GENERAL BUILDING CONSTRUCTION.

    Expenses $574,073 · Revenue $326,726

  • COMMUNITY FARM. THE ORGANIZATION APPLIES ITS HANDS-ON TEACHING APPROACH TO AN AGRICULTURAL SETTING THROUGH HANA'S FIRST COMMUNITY FARM. MAHELE FARM BRINGS TOGETHER COMMUNITY MEMBERS OF ALL AGES TO LEARN THE SKILLS OF ORGANIC FOOD PRODUCTION AND SELF-SUSTENANCE.

    Expenses $401,619

  • CULINARY EDUCATION THE KAHU 'AI PONO CULINARY EDUCATION PROGRAM IS DESIGNED TO SUPPORT STUDENTS AND APPRENTICES AS THEY WORK TO ATTAIN SPECIFIC SKILLS FOR PROCESSING 'AINA-BASED, LOCAL FOODS, AND AN APPRECIATION FOR HEALTHY FOODS. THE PREPARATION OF VALUE-ADDED PRODUCTS AND SPECIALTIES TAPS INTO GENERATIONS-OLD KNOWLEDGE, GROUNDS AND CONNECTS YOUTH TO NATIVE HAWAIIAN CULTURE, AND PREPARES THEM FOR CAREER OPPORTUNITIES SUPPORTING LOCAL AGRICULTURE.

    Expenses $397,452

  • MALAMA HALOA. OUR MALAMA HALOA PROGRAM RECONNECTS YOUTH AND THEIR OHANA WITH TRADITIONAL NATIVE HAWAIIAN FOODS AND THE CULTURAL PRACTICES SURROUNDING THEM, USING THESE ACTIVITIES: KU'I 'AI SESSIONS AT HANA SCHOOL WHERE STUDENTS HAND POUND TARO INTO TRADITIONAL PA'I'AI, KAPA MAKING, AND MAKAHIKI SEASON CEREMONY AND GAMES. COMMUNITY MEMBERS, STAFF, AND STUDENTS ALSO PARTICIPATE IN POI BOARD AND STONE CARVING WORKSHOPS. THROUGH THE GUIDANCE OF KUPUNA AND GENERATIONAL KALO FARMERS, THIS PROGRAM HELPED TO RESTORE OVER 30 WETLAND KALO PATCHES IN WAILUA NUI.

    Expenses $254,336

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

Listed in Part VII

  • KATHLEEN STREET

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • KAIMANA CABEBE

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    1

  • POHAKAWAI'IPU'UHAOA KANAKA'OLE

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • HUAKANE MEDEIROS

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • DEGE O'CONNELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • LIPOA KAHALEUAHI

    EXECUTIVE DI

    Total calculated
    $87,808
    From this org
    $80,625
    From related orgs
    $0
    Other
    $7,183
    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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
25 April 2025
IRS schema version
2023v6.0
Source object
202501229349302600

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