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← INSTITUTE FOR NATIVE PACIFIC EDUCATION AND CULTURE

Form 990 for tax year 2023

Filed by INSTITUTE FOR NATIVE PACIFIC EDUCATION AND CULTURE.

Totals

Total revenue
$7,593,678
Total expenses
$7,471,849
Contributions and grants received
$7,406,875
Grants paid
$332,645
Program service revenue
$63,721
Investment income
$146,561
Other revenue
-$23,479
Total assets, end of year
$8,785,284
Total liabilities, end of year
$1,738,586
Net assets or fund balances, end of year
$7,046,698
Program services expenses (Part IX)
$6,231,183
Management and general expenses
$1,214,478
Fundraising expenses
$26,188
Program service expenses (Part III)
$6,231,183

Program services were 83.4% 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.

  • 1c · Fundraising events

    $43,850

  • 1e · Government grants (contributions)

    $5,461,652

  • 1f · All other contributions, gifts and grants

    $1,901,373

  • 1g · Noncash contributions included above

    $12,260

  • 2a · Program service revenue: PROGRAM FEES REVENUE

    total $63,721 · related or exempt $63,721

  • 3 · Investment income

    total $146,561 · excluded $146,561

  • 7a · Gross sales of assets other than inventory

    securities $569,000

  • 7b · Less cost or other basis and sales expenses

    securities $569,000

  • 7c · Gain or loss

    securities $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $20,395

  • 8a · Fundraising events: contributions included on line 1c

    $43,850

  • 8b · Fundraising events: direct expenses

    $43,874

  • 8c · Net income from fundraising events

    total -$23,479 · excluded -$23,479

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $332,645 · program services $332,645

  • 5 · Compensation of officers, directors and key employees

    total $173,402 · program services $147,079 · management and general $25,629 · fundraising $694

  • 7 · Other salaries and wages

    total $3,879,031 · program services $3,290,027 · management and general $573,334 · fundraising $15,670

  • 8 · Pension plan contributions

    total $199,435 · program services $168,925 · management and general $30,510

  • 9 · Other employee benefits

    total $532,799 · program services $451,279 · management and general $80,680 · fundraising $840

  • 10 · Payroll taxes

    total $388,699 · program services $329,695 · management and general $59,004

  • 11g · Fees: other

    total $170,811 · program services $23,694 · management and general $147,117

  • 12 · Advertising and promotion

    total $107,568 · program services $102,702 · management and general $4,866

  • 13 · Office expenses

    total $312,052 · program services $246,159 · management and general $63,176 · fundraising $2,717

  • 14 · Information technology

    total $175,924 · program services $149,218 · management and general $26,706

  • 16 · Occupancy

    total $344,725 · program services $270,789 · management and general $73,936

  • 17 · Travel

    total $241,394 · program services $204,289 · management and general $37,105

  • 19 · Conferences, conventions and meetings

    total $50,228 · program services $48,952 · management and general $1,276

  • 22 · Depreciation, depletion and amortization

    total $47,163 · program services $40,004 · management and general $7,159

  • 23 · Insurance

    total $26,737 · program services $22,678 · management and general $4,059

  • 24a · Other expenses: STAFF DEVELOPMENT

    total $131,457 · program services $94,862 · management and general $36,595

  • 24b · Other expenses: TESTING AND EVALUATION

    total $69,255 · program services $69,255

  • 24c · Other expenses: COMMUNICATIONS

    total $37,386 · program services $22,409 · management and general $14,977

  • 24d · Other expenses: TRANSPORTATION

    total $22,668 · program services $22,668

  • 24e · All other expenses

    total $228,470 · program services $193,854 · management and general $28,349 · fundraising $6,267

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $351,301 · end of year $102,822

  • 2 · Savings and temporary cash investments

    beginning of year $850,030 · end of year $823,478

  • 3 · Pledges and grants receivable

    beginning of year $1,357,236 · end of year $1,802,721

  • 4 · Accounts receivable

    beginning of year $2,765 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $95,776 · end of year $77,800

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

    $574,700

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

    $104,223

  • 10c · Land, buildings and equipment, net

    beginning of year $246,805 · end of year $470,477

  • 12 · Investments: other securities

    beginning of year $4,671,063 · end of year $5,094,741

  • 15 · Other assets

    beginning of year $541,696 · end of year $413,245

  • 17 · Accounts payable and accrued expenses

    beginning of year $361,958 · end of year $363,568

  • 19 · Deferred revenue

    beginning of year $953,250 · end of year $983,199

  • 25 · Other liabilities

    beginning of year $516,243 · end of year $391,819

  • 27 · Net assets without donor restrictions

    beginning of year $6,226,623 · end of year $7,012,904

  • 28 · Net assets with donor restrictions

    beginning of year $58,598 · end of year $33,794

Mission and programs · 2023

Mission

TO IMPROVE THE QUALITY OF LIFE FOR NATIVE HAWAIIANS THROUGH COMMUNITY PARTNERSHIPS THAT PROVIDE EDUCATIONAL OPPORTUNITIES AND PROMOTE SELF-SUFFICIENCY.

Activities or mission (Part I)

EARLY CHILDHOOD EDUCATION, EDUCATIONAL EQUITY AND FAMILY ECONOMIC CAPACITY BUILDING.

  • NATIVE HAWAIIAN BASED EARLY EDUCATION CENTERS - KEIKI STEPS: A FREE FAMILY CHILD INTERACTIVE LEARNING PRESCHOOL PROGRAM THAT PROVIDES QUALITY EARLY LEARNING EXPERIENCES FOR CHILDREN AND THEIR FAMILIES. KEIKI STEPS SERVED A TOTAL OF 199 KEIKI AND 217 FAMILIES IN 2023.

    Expenses $2,145,971

  • KA LAMA EDUCATION ACADEMY: GROWING TEACHERS FROM THE COMMUNITY BY PROVIDING LEADERSHIP, EDUCATIONAL AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO INDIVIDUALS SEEKING TO BECOME TEACHERS IN THEIR OWN COMMUNITY. THERE WERE 243 PARTICIPANTS IN THE PROGRAM DURING 2023.

    Expenses $1,038,198 · Grants $332,645

  • HI'ILEI: IMPLEMENTS PARENTS AS TEACHERS CURRICULUM TO PROVIDE HOME VISITS TO PARENTS ON THE WAIANAE COAST AND MOLOKAI TO HELP THEM GAIN VALUABLE KNOWLEDGE ABOUT EARLY CHILDHOOD AND BRAIN DEVELOPMENT, AND INCREASE THEIR KNOWLEDGE OF UNDERSTANDING THEIR CHILD'S DEVELOPMENT. PARENTS AND TEACHERS SERVED 106 PARENTS AND 105 CHILDREN IN THE PROGRAM DURING 2023.

    Expenses $913,108

  • HO'ALA IS A DOOR-TO-DOOR RECRUITING PROGRAM DESIGNED TO CONNECT FAMILIES WITH CHILDREN AGES 0 - 5, WHO LIVE ON THE WAI'ANAE COAST, KAPOLEI, AND EWA DISTRICT ON OAHU, AND ON THE ISLAND OF KAUA'I, WITH VALUABLE INFORMATION AND GUIDANCE ABOUT EARLY CHILDHOOD EDUCATION PROGRAMS AND BASIC NEED RESOURCES. HO'ALA SERVED A TOTAL OF 552 KEIKI AND 599 ADULTS IN 2023.HO'OULU WAIWAI WORKS WITH INDIVIDUALS AND FAMILIES TO STRENGTHEN FINANCIAL WELL-BEING THROUGH PARTNERSHIPS, PATHWAYS AND LEARNING EXPERIENCES THAT NURTURE PERSONAL FINANCIAL WELLNESS AND ENTREPRENEURIAL DEVELOPMENT.KUPU OLA COLLABORATES WITH SCHOOLS TO CREATE ALTERNATIVE LEARNING APPROACHES THAT FOCUS ON STRENGTHENING ACADEMICS, PERSONAL CONFIDENCE, AND PRIDE IN YOUTH THROUGH THE INTEGRATION OF NATIVE HAWAIIAN CULTURE IN OUTDOOR CLASSROOMS AND INTERACTIVE LEARNING ACTIVITIES.

    Expenses $2,133,906 · Revenue $63,721

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

Listed in Part VII

  • Lynette L Wakinekona

    PRESIDENT / DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rochelle Pi'Ilani Ka'Aloa

    SECRETARY / DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Wallace Chin

    TREASURER / DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Maile Keli'Ipio-Acoba

    CEO/EX-OFFICIO

    Total calculated
    $173,402
    From this org
    $164,249
    From related orgs
    $0
    Other
    $9,153
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,749
    Bonus
    $0
    Other
    $7,500
    Deferred
    $0
    Nontaxable benefits
    $9,153
    Filer's total
    $173,402

  • Walter F Thoemmes III

    VICE PRESIDENT / DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kathryn H Au PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jon Matsuoka PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Antoinette Konia Freitas PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kiana La'Ieikawai Frank PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Derek Kurisu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Richard Naiwieha Wurdeman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Alice Kawakami PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Julianne Chun

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
7 November 2024
IRS schema version
2023v5.1
Source object
202403209349327780

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