Civic Intelligence

Ma Ka Hana Ka Ike Building Program

990 • Fiscal year 2019 • EIN 02-0556883

Jul 01, 2018 to Jun 30, 2019 • Filed on May 17, 2021

Organization ProfileN/A
PO Box 968Hana, HI 96713

(808) 248-8581

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.21x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

25th percentile

-6.2%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

5th percentile

-26%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$637,625

Down $229,053 (-26%) from 2018

Net Assets

Up

$502,253

Up $183,901 (+58%) from 2018

Liabilities

Down

$135,372

Down $412,954 (-75%) from 2018

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin25th percentile

Revenue

Up

$1,502,636

Up $221,720 (+17%) from 2018

Expenses

Up

$1,596,468

Up $245,717 (+18%) from 2018

Net Income

Down

-$93,832

Down $23,997 (-34%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $381,775Liabilities 2010: $151,134Net Assets 2010: $230,6412010Assets 2011: $557,062Liabilities 2011: $322,015Net Assets 2011: $235,0472011Assets 2012: $682,086Liabilities 2012: $423,218Net Assets 2012: $258,8682012Assets 2013: $564,489Liabilities 2013: $226,426Net Assets 2013: $338,0632013Assets 2014: $743,248Liabilities 2014: $413,623Net Assets 2014: $329,6252014Assets 2015: $646,151Liabilities 2015: $262,359Net Assets 2015: $383,7922015Assets 2016: $572,501Liabilities 2016: $201,234Net Assets 2016: $371,2672016Assets 2017: $617,567Liabilities 2017: $229,383Net Assets 2017: $388,1842017Assets 2018: $866,678Liabilities 2018: $548,326Net Assets 2018: $318,3522018Assets 2019: $637,625Liabilities 2019: $135,372Net Assets 2019: $502,2532019Assets 2020: $425,915Liabilities 2020: $313,482Net Assets 2020: $112,4332020Assets 2021: $361,795Liabilities 2021: $356,225Net Assets 2021: $5,5702021Assets 2022: $571,328Liabilities 2022: $102,064Net Assets 2022: $469,2642022Assets 2023: $573,378Liabilities 2023: $140,242Net Assets 2023: $433,1362023Assets 2024: $3,854,387Liabilities 2024: $192,730Net Assets 2024: $3,661,6572024

Highlighted filing

2019

Assets$637,625
Liabilities$135,372
Net Assets$502,253
Open 2019 Filing

Operations Trend

Revenue Growth72nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $717,3862010Revenue 2011: $887,987Expenses 2011: $883,581Net Income 2011: $4,4062011Revenue 2012: $795,355Expenses 2012: $771,534Net Income 2012: $23,8212012Revenue 2013: $921,169Expenses 2013: $881,479Net Income 2013: $39,6902013Revenue 2014: $858,055Expenses 2014: $866,493Net Income 2014: -$8,4382014Revenue 2015: $919,546Expenses 2015: $865,379Net Income 2015: $54,1672015Revenue 2016: $1,110,071Expenses 2016: $1,091,220Net Income 2016: $18,8512016Revenue 2017: $1,180,496Expenses 2017: $1,163,579Net Income 2017: $16,9172017Revenue 2018: $1,280,916Expenses 2018: $1,350,751Net Income 2018: -$69,8352018Revenue 2019: $1,502,636Expenses 2019: $1,596,468Net Income 2019: -$93,8322019Revenue 2020: $936,819Expenses 2020: $1,326,640Net Income 2020: -$389,8212020Revenue 2021: $1,232,750Expenses 2021: $1,520,340Net Income 2021: -$287,5902021Revenue 2022: $1,801,161Expenses 2022: $1,337,467Net Income 2022: $463,6942022Revenue 2023: $1,770,266Expenses 2023: $1,802,690Net Income 2023: -$32,4242023Revenue 2024: $5,221,757Expenses 2024: $1,993,236Net Income 2024: $3,228,5212024

Highlighted filing

2019

Revenue$1,502,636
Expenses$1,596,468
Net Income-$93,832
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 17, 2021
Return Version
2018v3.2
Gross Receipts
$1,502,636
Mission and Program Overview

Mission

To provide at risk Hana Maui youth with a way to learn that makes sense to them builds their self esteem and shows them they have the power to change their future

To provide at risk hana maui youth a way to learn as well as builds their self esteem and shows them they have the power to change their future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$371,974$442,211▲ $70,237
Savings and Temporary Cash Investments$390,154$86,796▼ $303,358
Land, Buildings, and Equipment, Net$59,921$54,786▼ $5,135
Cash and Non-Interest-Bearing Accounts$25,188$41,731▲ $16,543
Prepaid Expenses and Deferred Charges$18,691$11,351▼ $7,340
Total Assets$866,678$637,625▼ $229,053
Other Assets Total$750$750→ $0
Liabilities
Deferred Revenue$394,030$0▼ $394,030
Accounts Payable and Accrued Expenses$154,296$135,372▼ $18,924
Total Liabilities$548,326$135,372▼ $412,954
Net Assets / Fund Balance
Unrestricted Net Assets$318,352$502,253▲ $183,901
Total Net Assets Fund Balance$318,352$502,253▲ $183,901
Total Liabilities and Net Assets / Fund Balance$866,678$637,625▼ $229,053

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,786$202,219$257,005
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Rusty EstrellaPresident
Kaui KanakaoleVice-president
Kamaui AionaDirector
Kathleen StreetSecretary
Stephan ReeveTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,502,197
Program Service Revenue
$0
Investment Income
$439
Other Revenue
$0
All Other Contributions
$1,082,757
Change in Net Assets
$-93,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,199,321
Other Expenses$397,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,000,112--$1,000,112
All Other Expenses$112,883--$112,883
Other Employee Benefits$105,069--$105,069
Payroll Taxes$87,326--$87,326
Other Expenses$38,665--$38,665
Travel$23,605--$23,605
Pension Plan Contributions$6,814--$6,814
Insurance$5,805--$5,805
Fees for Services Accounting$3,365--$3,365
Total Functional Expenses$1,596,468$0$0$1,596,468
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Two board members have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“Copies of the form 990 are available electronically.”

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

“Board members and officers are encouraged to review the list of potential conflicts annually.”

Form 990, Part VI, Section B, Line 15

“Salaries are set by the board of directors.”

Form 990, Part VI, Section C, Line 19

“Copies of the conflict of interest policy and financial statements are available to the public by calling the office.”

Filing and Contact Details

Filer

Filer Name
Ma Ka Hana Ka Ike Building Program
EIN
02-0556883
Phone
8082488581
Address
PO BOX 968, HANA, HI 96713

Signing Officer

Name
Lipoa Kahaleuahi
Title
Executive Director
Phone
8082488581
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lipoa Kahaleuahi
Formed
2001
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
73
Volunteers
257

Preparer

Firm
James & Associates Cpas Inc
Address
2158 MAIN ST STE 109, WAILUKU, HI 96793-1687
Preparer
J Richard James CPA
Phone
8082442030
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Prior year audit adjustment 277,733.”

Raw XML Appendix376 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01502197
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01280587
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01138560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01109801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0919224
IRS990ScheduleA/Total509Grp/TotalAmt05950369
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01502636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01280916
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01138901
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01110071
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0919546
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05952070
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt054786
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0202219
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257005
IRS990ScheduleD/TotalBookValueLandBuildingsAmt054786
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO BOARD MEMBERS HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE FORM 990 ARE AVAILABLE ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND OFFICERS ARE ENCOURAGED TO REVIEW THE LIST OF POTENTIAL CONFLICTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES ARE SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY CALLING THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR YEAR AUDIT ADJUSTMENT 277,733.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0866678
IRS990/TotalAssetsEOYAmt0637625
IRS990/TotalAssetsGrp/BOYAmt0866678
IRS990/TotalAssetsGrp/EOYAmt0637625
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01502197
IRS990/TotalEmployeeCnt073
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01596468
IRS990/TotalFunctionalExpensesGrp/TotalAmt01596468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0548326
IRS990/TotalLiabilitiesEOYAmt0135372
IRS990/TotalLiabilitiesGrp/BOYAmt0548326
IRS990/TotalLiabilitiesGrp/EOYAmt0135372
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0318352
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0502253
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01596468
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0439
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01502636
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0257
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0866678
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0637625
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt023605
IRS990/TravelGrp/TotalAmt023605
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0318352
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0502253
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 968
IRS990/USAddress/CityNm0HANA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096713
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LIPOA KAHALEUAHI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082488581
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MA KA HANA KA IKE BUILDING PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0MAKA
ReturnHeader/Filer/EIN0020556883
ReturnHeader/Filer/PhoneNum08082488581
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 968
ReturnHeader/Filer/USAddress/CityNm0HANA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096713
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990290860
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES & ASSOCIATES CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02158 MAIN ST STE 109
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967931687
ReturnHeader/PreparerPersonGrp/PhoneNum08082442030
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J RICHARD JAMES CPA
ReturnHeader/ReturnTs02021-05-17T17:01:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$637,625
Liabilities
$135,372
Net assets
$502,253
Revenue
$1,502,636
Expenses
$1,596,468
Net income
-$93,832
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.85$0.19$3.66$5.22$1.99$3.23
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.14$0.43$1.77$1.80$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.10$0.47$1.80$1.34$0.46
2021Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.01$1.23$1.52$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.31$0.11$0.94$1.33$0.39
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.14$0.50$1.50$1.60$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.55$0.32$1.28$1.35$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.23$0.39$1.18$1.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.20$0.37$1.11$1.09$0.02
2015Summary only. Only limited summary data is available for this year.$0.65$0.26$0.38$0.92$0.87$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.41$0.33$0.86$0.87$0.01
2013Summary only. Only limited summary data is available for this year.$0.56$0.23$0.34$0.92$0.88$0.04
2012Summary only. Only limited summary data is available for this year.$0.68$0.42$0.26$0.80$0.77$0.02
2011Summary only. Only limited summary data is available for this year.$0.56$0.32$0.24$0.89$0.88$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.15$0.23$0.72