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Nonprofiteer
← THE KOHALA CENTER INC

Form 990 for tax year 2023

Filed by THE KOHALA CENTER INC.

Totals

Total revenue
$3,146,999
Total expenses
$3,456,625
Contributions and grants received
$2,680,227
Grants paid
$523,383
Program service revenue
$430,621
Investment income
$881
Other revenue
$35,270
Total assets, end of year
$6,888,587
Total liabilities, end of year
$1,853,982
Net assets or fund balances, end of year
$5,034,605
Program services expenses (Part IX)
$2,793,379
Management and general expenses
$639,263
Fundraising expenses
$23,983
Program service expenses (Part III)
$2,793,379

Program services were 80.8% 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)

    $1,069,645

  • 1f · All other contributions, gifts and grants

    $1,610,582

  • 2a · Program service revenue: Program fees

    total $430,621 · related or exempt $430,621

  • 3 · Investment income

    total $881 · related or exempt $881

  • 6a · Gross rents

    real property $35,270

  • 6c · Rental income or loss

    real property $35,270

  • 6d · Net rental income or loss

    total $35,270 · related or exempt $35,270

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $523,383 · program services $523,383

  • 7 · Other salaries and wages

    total $1,611,863 · program services $1,257,253 · management and general $338,491 · fundraising $16,119

  • 9 · Other employee benefits

    total $356,809 · program services $278,311 · management and general $74,930 · fundraising $3,568

  • 10 · Payroll taxes

    total $35,289 · program services $27,525 · management and general $7,411 · fundraising $353

  • 11c · Fees: accounting

    total $46,152 · program services $11,538 · management and general $34,614

  • 11g · Fees: other

    total $134,429 · program services $128,153 · management and general $6,276

  • 13 · Office expenses

    total $55,714 · program services $40,895 · management and general $14,295 · fundraising $524

  • 14 · Information technology

    total $24,762 · program services $19,314 · management and general $5,200 · fundraising $248

  • 16 · Occupancy

    total $82,097 · program services $65,678 · management and general $15,598 · fundraising $821

  • 17 · Travel

    total $39,998 · program services $21,843 · management and general $18,089 · fundraising $66

  • 19 · Conferences, conventions and meetings

    total $16,177 · program services $16,177

  • 20 · Interest

    total $35,060 · management and general $35,060

  • 22 · Depreciation, depletion and amortization

    total $129,439 · program services $100,963 · management and general $27,182 · fundraising $1,294

  • 23 · Insurance

    total $67,342 · program services $47,715 · management and general $19,015 · fundraising $612

  • 24a · Other expenses: Program supples

    total $205,636 · program services $205,636

  • 24b · Other expenses: Repairs and maintenance

    total $37,817 · program services $29,497 · management and general $7,942 · fundraising $378

  • 24e · All other expenses

    total $54,658 · program services $19,498 · management and general $35,160

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,974,047 · end of year $1,747,513

  • 4 · Accounts receivable

    beginning of year $358,238 · end of year $225,776

  • 7 · Other notes and loans receivable

    beginning of year $63,810 · end of year $51,972

  • 8 · Inventories for sale or use

    beginning of year $3,764 · end of year $3,764

  • 9 · Prepaid expenses and deferred charges

    beginning of year $101,401 · end of year $94,116

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

    $6,552,553

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

    $1,803,107

  • 10c · Land, buildings and equipment, net

    beginning of year $5,157,303 · end of year $4,749,446

  • 15 · Other assets

    beginning of year $16,000 · end of year $16,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $83,700 · end of year $197,086

  • 19 · Deferred revenue

    beginning of year $1,285,143 · end of year $1,106,093

  • 25 · Other liabilities

    beginning of year $566,207 · end of year $550,803

  • 27 · Net assets without donor restrictions

    beginning of year $5,431,393 · end of year $5,034,605

  • 28 · Net assets with donor restrictions

    beginning of year $308,120

Mission and programs · 2023

Mission

The Kohala Center is an independent community-based center for research, conservation, and education.

  • THE FOUNDATION OF THE KOHALA CENTERS (TKCS) WORK IS TO BUILD HEALTHY PILINA (MEANINGFUL RELATIONSHIPS) THROUGH STEWARDSHIP AND EDUCATIONAL EXCHANGES WITH OUR UNIQUE ISLAND ECOSYSTEMS. BY TURNING ANCESTRAL KNOWLEDGE AND RESEARCH INTO DAILY PRACTICE, WE STRENGTHEN CONDITIONS FOR PILINA THAT RECONNECT US BACK TO OUR PLACE, WATER, FOOD, AND PEOPLE. OUR CURRENT FOCUS IS ON IMPROVING THE HEALTH OF FIVE SPECIFIC AND UNIQUE ECOSYSTEMS (THE PLACES OF INTERDEPENDENCE BETWEEN AINA AND KANAKA): 1) KOHALA MOUNTAINS NATIVE CLOUD FOREST, 2) THE AHUPUAA OF KAWAIHAE, 3) THE HISTORIC HALA GROVE AT NIULIAI, KOHALA, 4) THE KULA LANDS AND AGROECOSYSTEMS OF NORTH HAWAII AND 5) THE CORAL AND MARINE ECOSYSTEMS OF KAHALUU BAY. WE PROVIDE AINA-BASED FORESTRY, AGRICULTURE, WATERSHED, SEED, SOIL AND REEF HEALTH PROGRAMS THAT SUPPORT FAMILY, STUDENT, TEACHER, FARMER, WORKFORCE, BUSINESS, COOPERATIVE AND LEADERSHIP DEVELOPMENT.

    Expenses $2,793,379

As filed on the 2023 return.

Listed in Part VII

  • Cheryl Kauhane Lupenua

    PresidentCEO

    Total calculated
    $114,411
    From this org
    $114,411
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Robert Lindsey Jr

    Director

    Total calculated
    $0
    Hours/week
    2

  • Ian Robertson

    Director

    Total calculated
    $0
    Hours/week
    2

  • Puanani Burgess

    Director

    Total calculated
    $0
    Hours/week
    2

  • Robert Chu

    Director

    Total calculated
    $0
    Hours/week
    2

  • Peter Vitousek PHD

    Chairperson

    Total calculated
    $0
    Hours/week
    2

  • James Takamine

    Treasurer

    Total calculated
    $0
    Hours/week
    2

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 August 2025
IRS schema version
2023v6.0
Source object
202503179349307255

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