Civic Intelligence

Ho'Okipaipai LLC

990 • Fiscal year 2013 • EIN 01-0964759

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 28, 2014

711 Kapiolani Blvd No 1430Haleiwa, HI 96813

(808) 596-8990

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$151,365

Down $156,369 (-51%) from 2012

Net Assets

Up

$134,251

Up $5,825 (+4.5%) from 2012

Liabilities

Down

$17,114

Down $162,194 (-90%) from 2012

Revenue And Expenses

Revenue

$385,339

No earlier filing loaded for comparison.

Expenses

Up

$379,514

Up $3,175 (+0.8%) from 2012

Net Income

$5,825

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0-$100KAssets 2011: $216,265Liabilities 2011: $95,587Net Assets 2011: $120,6782011Assets 2012: $307,734Liabilities 2012: $179,308Net Assets 2012: $128,4262012Assets 2013: $151,365Liabilities 2013: $17,114Net Assets 2013: $134,2512013Assets 2014: $293,816Liabilities 2014: $166,095Net Assets 2014: $127,7212014Assets 2015: $129,548Liabilities 2015: $22,691Net Assets 2015: $106,8572015Assets 2016: $118,622Liabilities 2016: $11,229Net Assets 2016: $107,3932016Assets 2017: $71,230Liabilities 2017: $48,769Net Assets 2017: $22,4612017Assets 2018: $214,842Liabilities 2018: $172,652Net Assets 2018: $42,1902018Assets 2019: $25,215Liabilities 2019: $94,515Net Assets 2019: -$69,3002019Assets 2020: $274Liabilities 2020: $34,912Net Assets 2020: -$34,6382020

Highlighted filing

2013

Assets$151,365
Liabilities$17,114
Net Assets$134,251

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $216,4662011Expenses 2012: $376,3392012Revenue 2013: $385,339Expenses 2013: $379,514Net Income 2013: $5,8252013Revenue 2014: $349,514Expenses 2014: $356,044Net Income 2014: -$6,5302014Revenue 2015: $336,333Expenses 2015: $357,197Net Income 2015: -$20,8642015Revenue 2016: $307,157Expenses 2016: $306,621Net Income 2016: $5362016Revenue 2017: $165,323Expenses 2017: $250,255Net Income 2017: -$84,9322017Revenue 2018: $513,962Expenses 2018: $494,233Net Income 2018: $19,7292018Revenue 2019: $163,556Expenses 2019: $275,046Net Income 2019: -$111,4902019Revenue 2020: $82,204Expenses 2020: $47,542Net Income 2020: $34,6622020

Highlighted filing

2013

Revenue$385,339
Expenses$379,514
Net Income$5,825
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 28, 2014
Return Version
2013v3.0
Gross Receipts
$385,339
Mission and Program Overview

Mission

To engage in community economic development activity in the State of Hawai'i.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$234,876$103,737▼ $131,139
Accounts Receivable$70,558$45,515▼ $25,043
Prepaid Expenses and Deferred Charges$2,300$2,113▼ $187
Total Assets$307,734$151,365▼ $156,369
Liabilities
Accounts Payable and Accrued Expenses$179,308$17,114▼ $162,194
Total Liabilities$179,308$17,114▼ $162,194
Net Assets / Fund Balance
Unrestricted Net Assets$128,426$134,251▲ $5,825
Total Net Assets Fund Balance$128,426$134,251▲ $5,825
Total Liabilities and Net Assets / Fund Balance$307,734$151,365▼ $156,369
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Mona BernardinoChief Operating OfficerPT$131,529$131,529
Hawley IonaManager-$116,819$116,819
Aedward Los BanosFormer Manager-$116,640$116,640
Kawika BurgessManager-$11,323$11,323

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$365,364
Program Service Revenue
$19,975
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$385,339
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$385,339
Total Revenue per Form 990
$385,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$202,106
Other Expenses$177,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,482--$168,482
Conferences and Meetings$33,448--$33,448
Fees for Services Accounting-$31,382-$31,382
Occupancy$28,254--$28,254
Information Technology$17,808--$17,808
Other Expenses$16,667--$16,667
Payroll Taxes$16,407--$16,407
Other Employee Benefits$14,237--$14,237
Fees for Services Other$3,556$9,661-$13,217
Travel$13,047--$13,047
Office Expenses$9,548$159-$9,707
Advertising$8,254--$8,254
Insurance-$4,569-$4,569
Pension Plan Contributions$2,980--$2,980
All Other Expenses$1,055--$1,055
Total Functional Expenses$333,743$45,771$0$379,514

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$379,514
Total Expenses per Audited Statements$379,514
Total Expenses per Form 990$379,514
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

The Managers of the Organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Ho'okele Pono LLC).

Form 990, Part VI, Section A, line 6

The organization is a Manager-Managed LLC and has one member, Ho'okele Pono LLC.

Form 990, Part VI, Section A, line 7A

The Managers of the LLC shall be the Chief Executive Office, The Chief Financial Officer, and the Chief Operating Officer of OHA.

Form 990, Part VI, Section A, line 7B

Pursuant to the Operating Agreement, Member approval is required for certain major transactions, including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization.

Form 990, Part VI, Section A, line 8B

There are no sub-committees of the governing body.

Form 990, Part VI, Section B, line 11

Form 990 is reviewed by the organization's Managers prior to filing.

Form 990, Part VI, Section B, line 12C

Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction.

Form 990, Part VI, Section B, line 15A

The top management official's compensation is paid by OHA and determined by OHA's board of trustees using comparable salary data, and contemporaneously documented.

Form 990, Part VI, Section C, line 18

The organization makes its form 1023 and form 990 available for public inspection upon request.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
01-0964759
Phone
8085968990

Signing Officer

Name
Mona Bernardino
Title
Chief Operating Officer
Phone
8085968990
Signed
2014-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mona Bernardino
Formed
2010
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
0
Employees
3
Volunteers
0

Preparer

Preparer
James P Hasselman
Phone
8087215483
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process for reviewing the annual audit has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Company adheres to generally accepted accounting principles (GAAP) pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only if those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions taken or to be taken on its income tax returns. Such tax returns are generally open for examination by the IRS until the statute of limitations (three years) expires.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0153809
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The chief management official of the organization is compensated by a related organization, Office of Hawaiian Affairs (OHA). OHA's compensation practices for the chief management official include a written employment contract, use of compensation surveys or studies, and approval by its board of trustees.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Managers of the Organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Ho'okele Pono LLC).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization is a Manager-Managed LLC and has one member, Ho'okele Pono LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Managers of the LLC shall be the Chief Executive Office, The Chief Financial Officer, and the Chief Operating Officer of OHA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Pursuant to the Operating Agreement, Member approval is required for certain major transactions, including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no sub-committees of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is reviewed by the organization's Managers prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The top management official's compensation is paid by OHA and determined by OHA's board of trustees using comparable salary data, and contemporaneously documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The organization makes its form 1023 and form 990 available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The process for reviewing the annual audit has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10Office of Hawaiian Affairs
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine11Office of Hawaiian Affairs
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine12Hi'ilei Aloha LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine13Hi'ilei Aloha LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine14Hi'ilei Aloha LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Office of Hawaiian Affairs
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11Ho'okele Pono LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12Hi'ilei Aloha LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13Hi'ipaka LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14Hi'ipoi LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine15Hi'ikualono LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0010963916
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1261210564
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2261537168
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3261849727
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4010964756
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3Disregarded entity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4Disregarded entity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Advocacy and programs for the benefit of Native Hawaiians
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Engaging in community economic development activity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Advocacy and programs for the benefit of Native Hawaiians
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Preservation of Waimea Valley; management of Valley activities
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4Preserve and promote tradition of taro farming and poi production
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5Preserve and enhance Hawaiian culture and leadership
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3Part of Hi'ilei
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4Part of Hi'ilei
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10711 Kapiolani Blvd Suite 500
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine11711 Kapiolani Blvd Suite 1430
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine12711 Kapiolani Blvd Suite 1430
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1359-864 Kamehameha Hwy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine149944 Waimea Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine15711 Kapiolani Blvd Suite 1430
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City3Haleiwa
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City4Waimea
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City5Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State3HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State4HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State5HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode096813
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode196813
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode296813
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode396712
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode496796
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode596813
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0156756
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1398591
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0OHA budget
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Actual compensation
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10Office of Hawaiian Affairs

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