Civic Intelligence

Kailapa Community Association

990 • Fiscal year 2019 • EIN 20-2448236

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 17, 2020

Organization Profilewww.kailapa.org
61-4016 Kai Opae PlKamuela, HI 96743

(808) 769-4046

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.87x

Higher debt load relative to assets than 92% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

99th percentile

9.88x

Higher debt load relative to revenue than 99% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.3%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$30,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 35.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

99th percentile

441%

Faster asset growth than 99% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$964,185

Up $785,956 (+441%) from 2018

Net Assets

Down

$121,185

Down $57,044 (-32%) from 2018

Liabilities

$843,000

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin33rd percentile

Revenue

Up

$85,349

Up $85,349 from 2018

Expenses

$87,331

No earlier filing loaded for comparison.

Net Income

-$1,982

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$1.5M$1.0M$500K$0Assets 2014: $111,123Liabilities 2014: $76,752Net Assets 2014: $34,3712014Assets 2015: $131,206Liabilities 2015: $1,832Net Assets 2015: $129,3742015Assets 2016: $178,229Liabilities 2016: $0Net Assets 2016: $178,2292016Assets 2017: $178,229Net Assets 2017: $178,2292017Assets 2018: $178,229Net Assets 2018: $178,2292018Assets 2019: $964,185Liabilities 2019: $843,000Net Assets 2019: $121,1852019Assets 2020: $964,185Liabilities 2020: $843,000Net Assets 2020: $121,1852020Assets 2021: $888,565Liabilities 2021: $0Net Assets 2021: $888,5652021Assets 2022: $988,764Liabilities 2022: $0Net Assets 2022: $988,7642022Assets 2023: $1,105,552Liabilities 2023: $0Net Assets 2023: $1,105,5522023Assets 2024: $1,085,986Liabilities 2024: $450Net Assets 2024: $1,085,5362024

Highlighted filing

2019

Assets$964,185
Liabilities$843,000
Net Assets$121,185
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2014: $190,019Expenses 2014: $155,648Net Income 2014: $34,3712014Revenue 2015: $194,739Expenses 2015: $134,676Net Income 2015: $60,0632015Revenue 2016: $434,480Expenses 2016: $385,625Net Income 2016: $48,8552016Revenue 2017: $02017Revenue 2018: $02018Revenue 2019: $85,349Expenses 2019: $87,331Net Income 2019: -$1,9822019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $136,978Expenses 2021: $135,367Net Income 2021: $1,6112021Revenue 2022: $164,753Expenses 2022: $64,554Net Income 2022: $100,1992022Revenue 2023: $133,870Expenses 2023: $17,082Net Income 2023: $116,7882023Revenue 2024: $11,800Expenses 2024: $31,816Net Income 2024: -$20,0162024

Highlighted filing

2019

Revenue$85,349
Expenses$87,331
Net Income-$1,982
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 17, 2020
Return Version
2019v5.0
Gross Receipts
$85,349
Mission and Program Overview

Mission

To empower Native Hawaiians living in Kohala, specifically the Kailapa Community, supporting physical, mental, spiritual, and cultural health of people and place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$341,527$569,072▲ $227,545
Land, Buildings, and Equipment, Net$178,311$395,113▲ $216,802
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$519,839$964,185▲ $444,346
Other Assets Total$1$0▼ $1
Liabilities
Deferred Revenue$396,672$843,000▲ $446,328
Total Liabilities$396,672$843,000▲ $446,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,167$121,185▼ $1,982
Total Net Assets Fund Balance$123,167$121,185▼ $1,982
Total Liabilities and Net Assets / Fund Balance$519,839$964,185▲ $444,346

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$374,994$170,769$545,763
Leasehold Improvements$14,665$72,239$86,904
Equipment$2,966$581$3,547
Other Land Buildings$2,488$277$2,765
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diane KanealiiExecutive DirectorPT$30,000$30,000

Board Members and Trustees

NameTitle
Wyman DrummondoPresident
Blossom Pualani Lincoln MaieluaVice President
Amoo KainoaDirector
Cindy SharpDirector
Gail NoeauDirector
Tani WaipaSecretary
Liana AveiroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,349
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$85,349
Change in Net Assets
$-1,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,331
Salaries, Compensation, and Employee Benefits$30,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$30,000-$30,000
Fees for Services Management$26,568$3,115-$29,683
Travel$4,387$1,747-$6,134
Insurance-$3,163-$3,163
Depreciation Depletion$1,427$536-$1,963
Occupancy$103$1,855-$1,958
Fees for Services Accounting-$1,760-$1,760
Office Expenses-$235-$235
Other Expenses$4$93-$97
All Other Expenses$2$83-$85
Total Functional Expenses$42,319$45,012$0$87,331
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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, Line 11B: Form 990 Review Process

“A copy of Form 990 is distributed to the organization's governing body via electronic mail for review.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each year the conflict of interest policy is reviewed and signed by governing body, officers, and employees as an agreement to the understanding and compliance of the policy.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation of the organization's executive director and other key employees are reviewed and determined by the governing board members.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization's governing documents and policies, financial statements and tax returns are available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Kailapa Community Association
EIN
20-2448236
Phone
8087694046
Address
61-4016 Kai Opae Pl, Kamuela, HI 96743

Signing Officer

Name
Liana Aveiro
Title
Treasurer
Signed
2020-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Liana Aveiro
Formed
2009
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Karen Hughes CPA
Address
PO Box 26083, Honolulu, HI 96825
Preparer
Karen Hughes
Phone
8082210138
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt085349
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt092577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt053229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0434480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0194739
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0860374
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0860374
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt085349
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt092577
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt053229
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0434480
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0194739
IRS990ScheduleA/Total509Grp/TotalAmt0860374
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt085349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt092577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt053229
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0434480
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0194739
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0860374
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0374994
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0170769
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0545763
IRS990ScheduleD/EquipmentGrp/BookValueAmt02966
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0581
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03547
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014665
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt072239
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt086904
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02488
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0277
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02765
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0395113
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of Form 990 is distributed to the organization's governing body via electronic mail for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year the conflict of interest policy is reviewed and signed by governing body, officers, and employees as an agreement to the understanding and compliance of the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of the organization's executive director and other key employees are reviewed and determined by the governing board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's governing documents and policies, financial statements and tax returns are available to the general public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0519839
IRS990/TotalAssetsEOYAmt0964185
IRS990/TotalAssetsGrp/BOYAmt0519839
IRS990/TotalAssetsGrp/EOYAmt0964185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085349
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045012
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042319
IRS990/TotalFunctionalExpensesGrp/TotalAmt087331
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0396672
IRS990/TotalLiabilitiesEOYAmt0843000
IRS990/TotalLiabilitiesGrp/BOYAmt0396672
IRS990/TotalLiabilitiesGrp/EOYAmt0843000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121185
IRS990/TotalProgramServiceExpensesAmt042319
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085349
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0519839
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0964185
IRS990/TravelGrp/ManagementAndGeneralAmt01747
IRS990/TravelGrp/ProgramServicesAmt04387
IRS990/TravelGrp/TotalAmt06134
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt061-4016 Kai Opae Pl
IRS990/USAddress/CityNm0Kamuela
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096743
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.kailapa.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Liana Aveiro

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$964,185
Liabilities
$843,000
Net assets
$121,185
Revenue
$85,349
Expenses
$87,331
Net income
-$1,982
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.01$0.03$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.13$0.02$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.16$0.06$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.14$0.14$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.84$0.12$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.84$0.12$0.09$0.09$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.43$0.39$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.19$0.13$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.08$0.03$0.19$0.16$0.03