Civic Intelligence

Ma Ka Hana Ka Ike Building Program

990 • Fiscal year 2020 • EIN 02-0556883

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

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

90th percentile

0.74x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.33x

Higher debt load relative to revenue than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

9th percentile

-42%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

4th percentile

-33%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-38%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$425,915

Down $211,710 (-33%) from 2019

Net Assets

Down

$112,433

Down $389,820 (-78%) from 2019

Liabilities

Up

$313,482

Up $178,110 (+132%) from 2019

Revenue

Down

$936,819

Down $565,817 (-38%) from 2019

Expenses

Down

$1,326,640

Down $269,828 (-17%) from 2019

Net Income

Down

-$389,821

Down $295,989 (-315%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$425,915
Liabilities$313,482
Net Assets$112,433

Operations Trend

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

2020

Revenue$936,819
Expenses$1,326,640
Net Income-$389,821
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.2
Gross Receipts
$942,139
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
Savings and Temporary Cash Investments$86,796$354,805▲ $268,009
Cash and Non-Interest-Bearing Accounts$41,731$34,795▼ $6,936
Land, Buildings, and Equipment, Net$54,786$31,850▼ $22,936
Prepaid Expenses and Deferred Charges$11,351$6,128▼ $5,223
Accounts Receivable$442,211$-2,413▼ $444,624
Total Assets$637,625$425,915▼ $211,710
Other Assets Total$750$750→ $0
Liabilities
Other Liabilities$0$323,818▲ $323,818
Accounts Payable and Accrued Expenses$135,372$-10,336▼ $145,708
Total Liabilities$135,372$313,482▲ $178,110
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$502,253$112,433▼ $389,820
Total Net Assets Fund Balance$502,253$112,433▼ $389,820
Total Liabilities and Net Assets / Fund Balance$637,625$425,915▼ $211,710

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$31,850$180,469-
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$910,203
Program Service Revenue
$0
Investment Income
$26,616
Other Revenue
$0
All Other Contributions
$715,053
Change in Net Assets
$-389,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,080,161
Other Expenses$246,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$908,209--$908,209
Payroll Taxes$96,040--$96,040
Other Employee Benefits$74,049--$74,049
All Other Expenses$41,338--$41,338
Travel$26,363--$26,363
Other Expenses$15,439--$15,439
Insurance$8,892--$8,892
Fees for Services Accounting$4,821--$4,821
Pension Plan Contributions$1,863--$1,863
Total Functional Expenses$1,326,640$0$0$1,326,640
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$199,190
Payroll Liabilities$62,027
Student Awards Payable$56,937
Credit Cards$5,664
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
6
Independent Board Members
6
Employees
68
Volunteers
247

Preparer

Firm
James & Associates Cpas Inc
Address
2158 MAIN ST STE 109, WAILUKU, HI 96793-1687
Preparer
J Richard James CPA
Phone
8082442030
Raw XML Appendix395 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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0341
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0270
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01619
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt05941348
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0910203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01502197
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01280587
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01138560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01109801
IRS990ScheduleA/Total509Grp/TotalAmt05941348
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0910443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01502636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01280916
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01138901
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01110071
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05942967
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/OtherLandBuildingsGrp/BookValueAmt031850
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0180469
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0212319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0199190
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt156937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt262027
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35664
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STUDENT AWARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CREDIT CARDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031850
IRS990ScheduleD/TotalLiabilityAmt0323818
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0637625
IRS990/TotalAssetsEOYAmt0425915
IRS990/TotalAssetsGrp/BOYAmt0637625
IRS990/TotalAssetsGrp/EOYAmt0425915
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0910203
IRS990/TotalEmployeeCnt068
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01326640
IRS990/TotalFunctionalExpensesGrp/TotalAmt01326640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0135372
IRS990/TotalLiabilitiesEOYAmt0313482
IRS990/TotalLiabilitiesGrp/BOYAmt0135372
IRS990/TotalLiabilitiesGrp/EOYAmt0313482
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0502253
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0112433
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01326640
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0240
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026376
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0936819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0247
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0637625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0425915
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt026363
IRS990/TravelGrp/TotalAmt026363
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 968
IRS990/USAddress/CityNm0HANA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096713
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
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/ReturnTs02021-05-17T17:01:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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