Civic Intelligence

Napuu Water Inc

990 • Fiscal year 2017 • EIN 20-2663131

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 12, 2018

Organization ProfileN/A
71-1645 MAMALAHOA HIGHWAY No 4Kailua Kona, HI 96740

(808) 325-2314

Siviq Scores

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

Liabilities / Assets

67th percentile

0.26x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.53x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Asset Growth

92nd percentile

16%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

19%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets67th percentile

Assets

Flat

$926,054

Flat from 2017

Net Assets

Flat

$689,384

Flat from 2017

Liabilities

Flat

$236,670

Flat from 2017

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin64th percentile

Revenue

Flat

$445,132

Flat from 2017

Expenses

Flat

$385,814

Flat from 2017

Net Income

Flat

$59,318

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $600,398Liabilities 2011: $470,940Net Assets 2011: $129,4582011Assets 2012: $598,757Liabilities 2012: $435,153Net Assets 2012: $163,6042012Assets 2013: $609,518Liabilities 2013: $369,621Net Assets 2013: $239,8972013Assets 2014: $660,077Liabilities 2014: $344,520Net Assets 2014: $315,5572014Assets 2015: $694,101Liabilities 2015: $312,915Net Assets 2015: $381,1862015Assets 2016: $801,615Liabilities 2016: $279,860Net Assets 2016: $521,7552016Assets 2017: $926,054Liabilities 2017: $236,670Net Assets 2017: $689,3842017Assets 2017: $926,054Liabilities 2017: $236,670Net Assets 2017: $689,3842017Assets 2018: $961,468Liabilities 2018: $203,095Net Assets 2018: $758,3732018Assets 2019: $879,893Liabilities 2019: $99,451Net Assets 2019: $780,4422019Assets 2020: $898,901Liabilities 2020: $76,776Net Assets 2020: $822,1252020Assets 2021: $949,440Liabilities 2021: $38,787Net Assets 2021: $910,6532021Assets 2022: $1,013,898Liabilities 2022: $38,858Net Assets 2022: $975,0402022Assets 2023: $1,774,384Liabilities 2023: $39,594Net Assets 2023: $1,734,7902023Assets 2024: $1,897,893Liabilities 2024: $37,085Net Assets 2024: $1,860,8082024

Highlighted filing

2017

Assets$926,054
Liabilities$236,670
Net Assets$689,384
Open 2017 Filing

Operations Trend

Revenue Growth89th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $298,455Expenses 2011: $378,756Net Income 2011: -$80,3012011Revenue 2012: $342,368Expenses 2012: $381,020Net Income 2012: -$38,6522012Revenue 2013: $342,880Expenses 2013: $350,267Net Income 2013: -$7,3872013Revenue 2014: $313,426Expenses 2014: $334,299Net Income 2014: -$20,8732014Revenue 2015: $342,194Expenses 2015: $353,160Net Income 2015: -$10,9662015Revenue 2016: $374,302Expenses 2016: $338,331Net Income 2016: $35,9712016Revenue 2017: $445,132Expenses 2017: $385,814Net Income 2017: $59,3182017Revenue 2017: $445,132Expenses 2017: $385,814Net Income 2017: $59,3182017Revenue 2018: $320,921Expenses 2018: $358,921Net Income 2018: -$38,0002018Revenue 2019: $315,032Expenses 2019: $409,710Net Income 2019: -$94,6782019Revenue 2020: $403,837Expenses 2020: $398,595Net Income 2020: $5,2422020Revenue 2021: $363,801Expenses 2021: $365,106Net Income 2021: -$1,3052021Revenue 2022: $381,748Expenses 2022: $394,251Net Income 2022: -$12,5032022Revenue 2023: $1,045,078Expenses 2023: $392,831Net Income 2023: $652,2472023Revenue 2024: $593,445Expenses 2024: $473,506Net Income 2024: $119,9392024

Highlighted filing

2017

Revenue$445,132
Expenses$385,814
Net Income$59,318
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 12, 2018
Return Version
2017v2.3
Gross Receipts
$445,132
Mission and Program Overview

Mission

To ensure the availability of potable water to the rural communities known as Puuanahulu, Puu Lani Ranch, and Puuwaawaa.

The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as Pu'uanahulu, Pu'u Lani Ranch and Pu'uwa'awa'a.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$469,625$560,113▲ $90,488
Land, Buildings, and Equipment, Net$229,965$220,868▼ $9,097
Accounts Receivable$39,334$60,711▲ $21,377
Cash and Non-Interest-Bearing Accounts$46,134$51,894▲ $5,760
Prepaid Expenses and Deferred Charges$8,668$12,270▲ $3,602
Intangible Assets$7,889$7,336▼ $553
Total Assets$801,615$926,054▲ $124,439
Other Assets Total$0$12,862▲ $12,862
Liabilities
Mortgage Notes Payable Secured by Investment Property$208,967$176,793▼ $32,174
Other Liabilities$47,864$32,766▼ $15,098
Accounts Payable and Accrued Expenses$23,029$27,111▲ $4,082
Total Liabilities$279,860$236,670▼ $43,190
Net Assets / Fund Balance
Unrestricted Net Assets$521,755$689,384▲ $167,629
Total Net Assets Fund Balance$521,755$689,384▲ $167,629
Total Liabilities and Net Assets / Fund Balance$801,615$926,054▲ $124,439

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$203,312$276,125$479,437
Other Land Buildings$15,098-$15,098
Buildings$2,458$1,042$3,500
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Rocky CampbellPresident
Mike HamiltonVice President
Craig NicholsDirector
Kerry HumbleDirector
Paul PonthieuxDirector
Rick StrojnySecretary
Mike ArmstrongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$444,271
Investment Income
$861
Other Revenue
$0
Change in Net Assets
$59,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,814
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$31,757
Depreciation Depletion---$29,526
Other Expenses---$25,472
Insurance---$11,635
Interest---$9,718
Fees for Services Legal---$2,417
Total Functional Expenses$0$0$0$385,814
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Company owned by Rick Strojny, Director, and Tom Sheetz, a former DirectorIndependent contractor arrangementNo$86,034
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advance from member$32,766
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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, Section A, line 6

“Members of the Organization: The organization is a nonprofit corporation of members located in the Pu'u Lani Ranch, Pu'uanahulu, and Pu'uwa'awa'a communities. Upon dissolution of the organization, after all outstanding indebtedness has been paid, outstanding capital credits shall be retired without priority on a pro rata basis before any payments are made on account of property rights of members.”

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

“Election of the Governing Body: The organization's Board of Directors are elected on a three year term basis at annual members' meetings.”

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

“Documentation of Committee Meetings: The organization currently does not have committees which act on behalf of the governing body.”

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

“Review of Form 990: The organization's Form 990 is reviewed at the Board of Dirctors' meeting prior to filing.”

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

“Policies: The Board Chair asks members for potential conflict of interest declarations at each meeting and if any are present, the member will not participate in the discussion or voting.”

Form 990, Part VI, Section C, line 19

“Disclosure: Copies of the organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Napuu Water Inc
EIN
20-2663131
Phone
8083252314
Address
71-1645 MAMALAHOA HIGHWAY No 4, KAILUA KONA, HI 96740

Signing Officer

Name
Mike Armstrong
Title
Treasurer
Phone
8083252314
Signed
2018-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rocky Campbell
Formed
2005
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Trusta Aac
Address
1003 BISHOP ST STE 1700, HONOLULU, HI 96813
Preparer
Jessica Swanson
Phone
8085248080
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Members' capital contributions (Reserves - Water Sales) 108,311.”

Financial Statement Notes

Part X, Line 2:

“The Company is a nonprofit organization exempt from federal income tax under Section 501(c)(12) of the Internal Revenue Code. To maintain its exempt status, the Company must receive 85% or more of its income each year from members. The income must be collected solely to meet the Company's losses and expenses. The Company is exempt from Hawaii income taxes under Hawaii Revised Statues 235-2.3(b)(21), as amended by Act 184. The Company did not have any applicable taxable income and therefore no provision for federal and Hawaii income taxes has been made for the years ended December 31, 2017 and 2016. The Company recognizes the financial statement effects of tax positions when it is more-likely-than-not, based on the technical merits, that the position will be sustained upon examination. Management considers the facts, circumstances, and information available to determine whether or not a tax position has met the more-likely-than-not recognition threshold. The tax benefit is recognized at the largest amount that is more than 50% likely to be realized upon ultimate settlement. Management evaluated its tax positions for the years ended December 31, 2017 and 2016 and determined that it has no unrecognized tax benefits requiring financial statement recognition.”

Raw XML Appendix337 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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IRS990ScheduleD/TotalLiabilityAmt032766
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0USSIncHI LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Company owned by Rick Strojny, Director, and Tom Sheetz, a former Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt086034
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Independent contractor arrangement
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of the Organization: The organization is a nonprofit corporation of members located in the Pu'u Lani Ranch, Pu'uanahulu, and Pu'uwa'awa'a communities. Upon dissolution of the organization, after all outstanding indebtedness has been paid, outstanding capital credits shall be retired without priority on a pro rata basis before any payments are made on account of property rights of members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Election of the Governing Body: The organization's Board of Directors are elected on a three year term basis at annual members' meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documentation of Committee Meetings: The organization currently does not have committees which act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Review of Form 990: The organization's Form 990 is reviewed at the Board of Dirctors' meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Policies: The Board Chair asks members for potential conflict of interest declarations at each meeting and if any are present, the member will not participate in the discussion or voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Disclosure: Copies of the organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Members' capital contributions (Reserves - Water Sales) 108,311.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0801615
IRS990/TotalAssetsEOYAmt0926054
IRS990/TotalAssetsGrp/BOYAmt0801615
IRS990/TotalAssetsGrp/EOYAmt0926054
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0385814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0279860
IRS990/TotalLiabilitiesEOYAmt0236670
IRS990/TotalLiabilitiesGrp/BOYAmt0279860
IRS990/TotalLiabilitiesGrp/EOYAmt0236670
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0521755
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0689384
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0444271
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0861
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0444271
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0445132
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0801615
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0926054
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0521755
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0689384
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt071-1645 MAMALAHOA HIGHWAY No 4
IRS990/USAddress/CityNm0KAILUA KONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096740
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mike Armstrong
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08083252314
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPUU WATER INC
ReturnHeader/Filer/BusinessNameControlTxt0NAPU
ReturnHeader/Filer/EIN0202663131
ReturnHeader/Filer/PhoneNum08083252314
ReturnHeader/Filer/USAddress/AddressLine1Txt071-1645 MAMALAHOA HIGHWAY No 4
ReturnHeader/Filer/USAddress/CityNm0KAILUA KONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096740
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CB9C750976EFF65F27AD5594BC22BBB77257BDC2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CB9C750976EFF65F27AD5594BC22BBB77257BDC2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.135.246.210
ReturnHeader/FilingSecurityInformation/IPDt02018-08-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm013:12:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990224276
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TRUSTA AAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01003 BISHOP ST STE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085248080
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JESSICA SWANSON
ReturnHeader/ReturnTs02018-08-28T18:14:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$926,054
Liabilities
$236,670
Net assets
$689,384
Revenue
$445,132
Expenses
$385,814
Net income
$59,318
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.04$1.86$0.59$0.47$0.12
2023Summary only. Only limited summary data is available for this year.$1.77$0.04$1.73$1.05$0.39$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.04$0.98$0.38$0.39$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.04$0.91$0.36$0.37$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.08$0.82$0.40$0.40$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.10$0.78$0.32$0.41$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.20$0.76$0.32$0.36$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.24$0.69$0.45$0.39$0.06
2017Summary only. Only limited summary data is available for this year.$0.93$0.24$0.69$0.45$0.39$0.06
2016Summary only. Only limited summary data is available for this year.$0.80$0.28$0.52$0.37$0.34$0.04
2015Summary only. Only limited summary data is available for this year.$0.69$0.31$0.38$0.34$0.35$0.01
2014Summary only. Only limited summary data is available for this year.$0.66$0.34$0.32$0.31$0.33$0.02
2013Summary only. Only limited summary data is available for this year.$0.61$0.37$0.24$0.34$0.35$0.01
2012Summary only. Only limited summary data is available for this year.$0.60$0.44$0.16$0.34$0.38$0.04
2011Summary only. Only limited summary data is available for this year.$0.60$0.47$0.13$0.30$0.38$0.08