Civic Intelligence

Kailapa Community Association

990 • Fiscal year 2020 • EIN 20-2448236

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 16, 2021

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.

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

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

Asset Growth

33rd percentile

0.0%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Flat

$964,185

Flat from 2019

Net Assets

Flat

$121,185

Flat from 2019

Liabilities

Flat

$843,000

Flat from 2019

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $85,349 (-100%) from 2019

Expenses

Down

$0

Down $87,331 (-100%) from 2019

Net Income

Up

$0

Up $1,982 (+100%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth33rd 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

2020

Assets$964,185
Liabilities$843,000
Net Assets$121,185
Open 2020 Filing

Operations Trend

Revenue Growth1st percentile

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

2020

Revenue$0
Expenses$0
Net Income$0
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 16, 2021
Return Version
2020v4.0
Gross Receipts
$0
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$569,072$569,072→ $0
Land, Buildings, and Equipment, Net$395,113$395,113→ $0
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$964,185$964,185→ $0
Other Assets Total-$0-
Liabilities
Deferred Revenue$843,000$843,000→ $0
Total Liabilities$843,000$843,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$121,185$121,185→ $0
Total Net Assets Fund Balance$121,185$121,185→ $0
Total Liabilities and Net Assets / Fund Balance$964,185$964,185→ $0

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 Pay51st percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$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
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
2021-11-16
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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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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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/TotalAssetsBOYAmt0964185
IRS990/TotalAssetsEOYAmt0964185
IRS990/TotalAssetsGrp/BOYAmt0964185
IRS990/TotalAssetsGrp/EOYAmt0964185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0843000
IRS990/TotalLiabilitiesEOYAmt0843000
IRS990/TotalLiabilitiesGrp/BOYAmt0843000
IRS990/TotalLiabilitiesGrp/EOYAmt0843000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0121185
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121185
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0964185
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0964185
IRS990/TravelGrp/TotalAmt00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Liana Aveiro
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kailapa Community Association
ReturnHeader/Filer/BusinessNameControlTxt0KAIL
ReturnHeader/Filer/EIN0202448236
ReturnHeader/Filer/PhoneNum08087694046
ReturnHeader/Filer/USAddress/AddressLine1Txt061-4016 Kai Opae Pl
ReturnHeader/Filer/USAddress/CityNm0Kamuela
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096743
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261161705
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Karen Hughes CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 26083
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Honolulu
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096825
ReturnHeader/PreparerPersonGrp/PhoneNum08082210138
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen Hughes
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-15T23:40:24-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Liana
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Aveiro
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$964,185
Liabilities
$843,000
Net assets
$121,185
Revenue
$0
Expenses
$0
Net income
$0
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
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.84$0.12$0.00$0.00$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$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