Living Pono Project

EIN: 455263880 501(c)(3) Human Services

Paia, HI

Total Revenue
$2,388,927
Total Expenses
$1,893,785
Total Assets
$1,309,449
Net Assets
$1,269,279
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2011
Legal Domicile
HI
Principal Officer
Chana Makale'a Dudoit Ane
Phone
8082768600
Tax Period
2023-01-01 to 2023-12-31

Living Pono Project, founded in 2011, is a community nonprofit in the Human Services sector that reported $2.4M in total revenue in fiscal year 2023. Revenue surged 35% from the prior year, signaling strong growth momentum. The organization ran a surplus of $495K, a strong 21% operating margin.

Mission

To revitalize our Hawaiian culture through education, outreach and environmental restoration.

Program Service Accomplishments

Program 1
Expenses: $64,589 Revenue: $119,264

Kupaaina Explorations Program: This progam allows sudents to participate in cultural activities outside of the school setting. We assist students in developing cultural values and awareness of...

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Kupaaina Explorations Program: This progam allows sudents to participate in cultural activities outside of the school setting. We assist students in developing cultural values and awareness of Hawaiian culture. Cultural activities include traditional Hawaiian chants, crafts, native plant uses, wayfinding and navigation, paddling, legends, kui kalo and many more activities. This program explores the importance of the Ahupuaa system; sustainability, kuleana, and how this system can be modeled today.

Program 2
Expenses: $241,607 Revenue: $747,302

Living Pono Plantation: The purpose for establishing the Living Pono Plantation is three fold: First, we seek to employ adults with disabilities within the Green Industry at a fair wage while...

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Living Pono Plantation: The purpose for establishing the Living Pono Plantation is three fold: First, we seek to employ adults with disabilities within the Green Industry at a fair wage while providing them a unique opportunity to learn and gain life skills through a positive and fun alternative work experience. Secondly, by integratiing several sustainable agricultural practices, we will be providing Hawaii consumers with several alternatives to conventionally grown crops from teh mainland as well as healing our aina. Lastly, this system can be an invaluble teaching tool for students to learn about sustainability, a modern working ahupuaa, and to develop a curriculum that is relevant to real world applications.

Program 3
Expenses: $1,472,892 Revenue: $1,467,544

Puu Kukui Watershed Preserve: Provides employment to vulnerable populations and education opportunities based in cultural stewardship and watershed protection. These programs demonstrate the...

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Puu Kukui Watershed Preserve: Provides employment to vulnerable populations and education opportunities based in cultural stewardship and watershed protection. These programs demonstrate the connectivity between the natural world and the Hawaiian perspective of alohaaina (ove and stewardship for land). Puu Kukui Watershed Preserve is an excellent resource for environmental education and provides a multitude of hands on learning spaces where humana (learners) can see, touch, and be emersed in ecosystem processes first hand. This intac ahupuaa and larger moku complex showcases the dynamic interactions of different ecosystems within ahupuaa, as well as potential impacts that global warming may have on a community.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,381,935
Program Service Revenue $6,992
Investment Income $0
Other Revenue $0
TOTAL REVENUE $2,388,927

Expense Breakdown

Grants Paid $0
Salaries & Benefits $989,673
Fundraising Expenses $0
Program Expenses $1,779,088
Other Expenses $904,112
TOTAL EXPENSES $1,893,785

Year-over-Year Comparison

2023 2022 Change
Revenue $2,388,927 $1,769,389 +0.4%
Expenses $1,893,785 $2,318,047 -0.2%
Net Income $495,142 $-548,658 -1.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
3
Independent Members
3
Employees
16
Volunteers
10

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
0
$0
Total Directors
4
$120,000
Key Employees
1
$105,001
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Mercer Vicens President 1.00
Director
$0 $0 $0
Anella Saito-Takabayashi Vice President 1.00
Director
$0 $0 $0
K'iiniokapu'uwai Herrick Treasurer/Secretary 1.00
Director
$0 $0 $0
Neal Hoapili Ane Executive Director 40.00
Director Highest
$120,000 $0 $120,000
Pomaikai Kaniaupio-Crozier Manager 40.00
Key Emp
$105,001 $0 $105,001
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $2,388,927 $1,893,785 $1,309,449 $495,142
2022 $1,769,389 $2,318,047 $882,964 $-548,658
2021 $1,837,473 $2,043,967 $1,292,379 $-206,494
2020 $1,472,078 $720,745 $1,229,296 $751,333
2019 $566,135 $138,214 $447,963 $427,921
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