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Nonprofiteer
← HUI KAUHALE INC

Form 990 for tax year 2023

Filed by HUI KAUHALE INC.

Totals

Total revenue
$526,681
Total expenses
$529,621
Contributions and grants received
$278,224
Grants paid
$105,026
Program service revenue
$105,543
Investment income
$371,573
Other revenue
-$228,659
Total assets, end of year
$26,756,448
Total liabilities, end of year
$230,616
Net assets or fund balances, end of year
$26,525,832
Program services expenses (Part IX)
$507,824
Management and general expenses
$21,797
Fundraising expenses
$0
Program service expenses (Part III)
$507,824

Program services were 95.9% 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.

  • 1d · Related organizations

    $278,224

  • 2a · Program service revenue: ALLOCABLE SHARE PS RENTS

    total $667 · related or exempt $667

  • 2b · Program service revenue: BAD DEBT RECOVERY

    total $1,672 · related or exempt $1,672

  • 2c · Program service revenue: PARTNERSHIP MGMT FEES

    total $103,204 · related or exempt $103,204

  • 3 · Investment income

    total $371,573 · excluded $371,573

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: SUBSID INC-EQUITY BASIS

    total -$228,659 · related or exempt -$228,659

  • 11e · Other revenue, total

    -$228,659

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $105,026 · program services $105,026

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $42,991 · program services $42,991

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $2,650 · program services $2,650

  • 10 · Payroll taxes

    total $4,687 · program services $4,687

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $21,298 · management and general $21,298

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $0

  • 24a · Other expenses: ALLOCABLE SHARE PS EXPENSES

    total $249,266 · program services $249,266

  • 24b · Other expenses: PARTNERSHIP MGMT FEES

    total $103,204 · program services $103,204

  • 24c · Other expenses: MISC. ADMIN EXPENSES

    total $499 · management and general $499

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,402 · end of year $16,741

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $23,575,224 · end of year $23,841,774

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10c · Land, buildings and equipment, net

    end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    beginning of year $2,747,485 · end of year $2,472,432

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $410,979 · end of year $425,501

  • 17 · Accounts payable and accrued expenses

    end of year $1,045

  • 25 · Other liabilities

    beginning of year $212,318 · end of year $229,571

  • 27 · Net assets without donor restrictions

    beginning of year $26,528,772 · end of year $26,525,832

Mission and programs · 2023

Mission

THE CORPORATION SHALL PERFORM THE CHARITABLE FUNCTIONS OF AND CARRY OUT THE CHARITABLE PURPOSES OF EAH INC, A RELATED CALIFORNIA PUBLIC BENEFIT CORPORATION, BY BEING DEDICATED TO PROMOTING THE DEVELOPMENT AND PRESERVATION OF DECENT HOUSING THAT IS AFFORDABLE TO VERY LOW, LOW, AND MODERATE-INCOME FAMILIES IN THE STATE OF HAWAII.

  • THE CORPORATION SERVES AS GENERAL PARTNER IN TWO LIMITED PARTNERSHIPS WITH RESPONSIBILITY FOR ORGANIZING, DEVELOPING AND OPERATING HOUSING FOR LOW-INCOME PERSONS IN HAWAII. THE CORPORATION IS ALSO THE SOLE OWNER OF EIGHT LIMITED LIABILITY COMPANIES AND FIVE C CORPORATIONS WHICH SERVE AS THE GENERAL PARTNER IN LIMITED PARTNERSHIPS WITH RESPONSIBILITY FOR ORGANIZING, DEVELOPING AND OPERATING HOUSING FOR LOW-INCOME PERSONS IN HAWAII. DURING THE YEAR, THE CORPORATION, AS GENERAL PARTNER OR SOLE OWNER OF THE GENERAL PARTNER OF THE VARIOUS LIMITED PARTNERSHIPS WAS RESPONSIBLE FOR THE OPERATION OF OVER 500 UNITS OF LOW-INCOME HOUSING IN VARIOUS CITIES IN HAWAII. DURING THE YEAR THE CORPORATION ALSO, AS SOLE OWNER OF THE GENERAL PARTNER OF THE OTHER TWO PARTNERSHIPS, PERFORMED PREDEVELOPMENT AND DEVELOPMENT ACTIVITIES FOR SINGLE FAMILY AND MULTI-FAMILY DWELLINGS.

    Expenses $402,798 · Revenue -$228,659

  • THE CORPORATION PROVIDES GRANTS FOR GENERAL SUPPORT TO EAH INC., A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION.

    Expenses $105,026 · Grants $105,026

As filed on the 2023 return.

Listed in Part VII

  • Dave Egan

    Vice President

    Total calculated
    $272,437
    From this org
    $0
    From related orgs
    $245,415
    Other
    $27,022
    Hours/week
    0.1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $218,438 related
    Bonus
    not reported + $26,977 related
    Other
    not reported
    Deferred
    not reported + $10,282 related
    Nontaxable benefits
    not reported + $16,740 related
    Filer's total
    not reported + $272,437 related

  • Marian Gushiken

    President

    Total calculated
    $236,181
    From this org
    $52,864
    From related orgs
    $151,233
    Other
    $32,084
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $49,859 + $140,718 related
    Bonus
    $3,005 + $10,515 related
    Other
    not reported
    Deferred
    $2,643 + $8,004 related
    Nontaxable benefits
    $784 + $20,653 related
    Filer's total
    $56,291 + $179,890 related

  • Martha Malloe

    SECRETARY/TREAS

    Total calculated
    $104,742
    From this org
    $0
    From related orgs
    $88,372
    Other
    $16,370
    Hours/week
    0.1 + 40 related

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 committee
  • 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

  • EAH INC

    $105,026

    GENERAL SUPPORT: LOW-INCOME HSG

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

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.

  • HKI KAHUKU LLC

    SERVES AS 0.004% GP OF KAHUKU ELDERLY PARTNERS, LP · HI

    Directly controlled by HUI KAUHALE INC

  • HKI IKENA LLC

    SERVES AS 0.005% GP OF IMI IKENA HOUSING PARTNERS, LP · HI

    Directly controlled by HUI KAUHALE INC

  • VMK II LLC

    SERVES AS 0.01% GP OF EWA HOMES II, LP · HI

    Directly controlled by HUI KAUHALE INC

  • HKI ILIMA LLC

    SERVES AS 20% MEMBER OF OLA KA'ILIMA ARTSPACE LOFTS LLC · HI

    Directly controlled by HUI KAUHALE INC

  • HKI KOLOPUA LLC

    SERVES AS 0.01% GP OF KOLOPUA PARTNERS, LP · HI

    Directly controlled by HUI KAUHALE INC

  • HKI RICE CAMP LLC

    SERVES AS 0.001% GP OF RICE CAMP PARTNERS, LP · HI

    Directly controlled by HUI KAUHALE INC

  • VMK III LLC

    SERVES AS 0.01% GP OF EWA HOMES III, LP · HI

    Directly controlled by HUI KAUHALE INC

  • HKI HALEWILIKO LLC

    SERVES AS 0.01% GP OF HALEWILIKO HIGHLANDS, LP · HI

    Directly controlled by HUI KAUHALE INC

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • EWA HOMES LP

    RELATED · LOW-INCOME HOUSING · HI · 0.01% owned · share of income -$234,546 · share of assets $7,613,758 · general or managing partner

    Directly controlled by 99-0325011

  • EWA HOMES II LP

    RELATED · LOW-INCOME HOUSING · HI · 14.097% owned · share of income $25,282 · share of assets $1,719,955 · general or managing partner

    Directly controlled by 46-0654953

  • EWA HOMES III LP

    RELATED · LOW-INCOME HOUSING · HI · 0.013% owned · share of income $23,835 · share of assets $2,969,482 · general or managing partner

    Directly controlled by 46-2250474

  • KAHULUI TOWN TERRACE LP

    RELATED · LOW-INCOME HOUSING · HI · 30.226% owned · share of income $7,191 · share of assets $978,234 · general or managing partner

    Directly controlled by 99-0325011

  • IMI IKENA HOUSING PARTNERS LP

    RELATED · LOW-INCOME HOUSING · HI · 0.005% owned · share of income -$19 · share of assets $199,939 · general or managing partner

    Directly controlled by 46-0848847

  • KAHUKU ELDERLY PARTNERS LP

    RELATED · LOW-INCOME HOUSING · HI · 0.004% owned · share of income -$7 · share of assets $1,457,029 · general or managing partner

    Directly controlled by 45-4397088

  • RICE CAMP PARTNERS LP

    RELATED · LOW-INCOME HOUSING · HI · 0.001% owned · share of income -$3 · share of assets $10,324 · general or managing partner

    Directly controlled by 46-3047651

  • KOLOPUA PARTNERS LP

    RELATED · LOW-INCOME HOUSING · HI · 0.01% owned · share of income -$28 · share of assets $16,719 · general or managing partner

    Directly controlled by 46-3022153

  • HALEWILIKO HIGHLANDS LP

    RELATED · LOW-INCOME HOUSING · HI · 5.154% owned · share of income $4 · share of assets $5,693,303 · general or managing partner

    Directly controlled by 85-1359875

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ECUMENICAL HOUSING CORPORATION

    C CORP · LOW-INCOME HOUSING · CA

  • EAH KUKUI GARDENS INC

    C CORP · LOW-INCOME HOUSING · CA

  • HKI HIBISCUS HILLS LLC

    C CORP · 0.01% MEMBER OF A'OHE PUKANA LA HSG LLC · HI · 100% owned · share of income -$66 · controlled entity

    Directly controlled by HUI KAUHALE INC

  • KALANI GARDENS LLC

    C CORP · 0.01% GP OF KALANI GARDENS II, LP · HI · 100% owned · share of income -$228,112 · controlled entity

    Directly controlled by HUI KAUHALE INC

  • BELOVIDA CECILIA LLC

    C CORP · LOW-INCOME HOUSING · CA

  • ORCHARDS EAH LLC

    C CORP · LOW-INCOME HOUSING · CA

  • KUKUI TOWER LLC

    C CORP · 0.01% GP OF KUKUI TOWER II, LP · HI · 79% owned · share of income -$517 · share of assets $13,680 · controlled entity

    Directly controlled by HUI KAUHALE INC

  • HKI NOHONA LLC

    C CORP · 10% MEMBER OF NOHONA HALE, LLC · HI · 100% owned · share of income -$835 · share of assets $2,814 · controlled entity

    Directly controlled by HUI KAUHALE INC

  • AVENA BELLA II EAH LLC

    C CORP · LOW-INCOME HOUSING · CA

    Directly controlled by 68-0362018

  • HKI KAWILI LLC

    C CORP · 0.01% GP OF HILO NA KOA, LP · HI · 100% owned · share of assets $320,000 · controlled entity

    Directly controlled by HUI KAUHALE INC

Provenance

Return type
form_990
Tax year
2023
Filed
24 February 2025
IRS schema version
2023v6.0
Source object
202500699349300895

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