Civic Intelligence

Napuu Water Inc

990 • Fiscal year 2020 • EIN 20-2663131

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 01, 2021

Organization ProfileN/A
71-1645 Mamalahoa HwyKailua Kona, HI 96740

(808) 325-2314

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.09x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.19x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Net Margin

38th percentile

1.3%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Asset Growth

57th percentile

2.2%

Faster asset growth than 57% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

90th percentile

28%

Faster revenue growth than 90% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$898,901

Up $19,008 (+2.2%) from 2019

Net Assets

Up

$822,125

Up $41,683 (+5.3%) from 2019

Liabilities

Down

$76,776

Down $22,675 (-23%) from 2019

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin38th percentile

Revenue

Up

$403,837

Up $88,805 (+28%) from 2019

Expenses

Down

$398,595

Down $11,115 (-2.7%) from 2019

Net Income

Up

$5,242

Up $99,920 (+106%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth57th 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 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

2020

Assets$898,901
Liabilities$76,776
Net Assets$822,125
Open 2020 Filing

Operations Trend

Revenue Growth90th 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 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

2020

Revenue$403,837
Expenses$398,595
Net Income$5,242
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 1, 2021
Return Version
2020v4.1
Gross Receipts
$403,837
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 Puuanahulu, Puu Lani Ranch and Puuwaawaa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$509,360$552,055▲ $42,695
Land, Buildings, and Equipment, Net$222,141$222,574▲ $433
Cash and Non-Interest-Bearing Accounts$13,176$57,494▲ $44,318
Accounts Receivable$108,583$38,709▼ $69,874
Prepaid Expenses and Deferred Charges$7,543$9,532▲ $1,989
Intangible Assets$6,228$5,675▼ $553
Total Assets$879,893$898,901▲ $19,008
Other Assets Total$12,862$12,862→ $0
Liabilities
Other Liabilities$32,766$32,766→ $0
Accounts Payable and Accrued Expenses$31,930$26,126▼ $5,804
Mortgage Notes Payable Secured by Investment Property$34,755$17,884▼ $16,871
Total Liabilities$99,451$76,776▼ $22,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$780,442$822,125▲ $41,683
Total Net Assets Fund Balance$780,442$822,125▲ $41,683
Total Liabilities and Net Assets / Fund Balance$879,893$898,901▲ $19,008

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,759$1,741-
Equipment$220,815$379,613-
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Mike ArmstrongPresident
Mike HamiltonVice President
Jim HigginsDirector
Kerry HumbleDirector
Stan OssermanDirector
Rick StojnySecretary
Elliot ParsonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$402,117
Investment Income
$1,720
Other Revenue
$0
Change in Net Assets
$5,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$398,595
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
Other Expenses$58,589$0$0$58,589
Depreciation Depletion$37,100$0$0$37,100
Fees for Services Accounting$27,256$0$0$27,256
Insurance$14,552$0$0$14,552
Interest$1,116$0$0$1,116
Fees for Services Legal$796$0$0$796
Total Functional Expenses$398,595$0$0$398,595
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
-Owner Is SecretaryIndependent ContractorNo$125,197
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
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
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
Filing and Contact Details

Filer

Filer Name
Napuu Water Inc
EIN
20-2663131
Phone
8083252314
Address
71-1645 MAMALAHOA HWY, KAILUA KONA, HI 96740

Signing Officer

Name
Mike Armstrong
Title
President
Phone
8083252314
Signed
2021-02-01
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Clarke & Associates LLC
Address
75-240 NANI KAILUA DR STE 5, KAILUA KONA, HI 96740
Preparer
David N Clarke CPA
Phone
8083318150
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The organization is a nonprofit corporation of members located in the Puu Lani Ranch, Puuanahulu, and Puuwaawaa 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.”

Pt VI, Line 7A

“The organizations Board of Directors are elected on a three year term basis at annual members meetings.”

Pt VI, Line 8B

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

Pt VI, Line 11B

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

Pt VI, Line 12C

“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.”

Pt VI, Line 19

“Copies of the organizations governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Pt XI

“Members capital contributions (Reserves - Water Sales) $36,439”

Financial Statement Notes

Pt 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 Companys 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, 2020 and 2019. 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, 2019 and 2018 and determined that it has no unrecognized tax benefits requiring financial statement recognition.”

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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/OtherLiabilitiesOrgGrp/Desc0ADVANCE FROM MEMBER
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 Companys 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, 2020 and 2019. 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, 2019 and 2018 and determined that it has no unrecognized tax benefits requiring financial statement recognition.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0222574
IRS990ScheduleD/TotalLiabilityAmt032766
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0BIG ISLAND WATER SERVICE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OWNER IS SECRETARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0125197
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0INDEPENDENT CONTRACTOR
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a nonprofit corporation of members located in the Puu Lani Ranch, Puuanahulu, and Puuwaawaa 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/ExplanationTxt1The organizations Board of Directors are elected on a three year term basis at annual members meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization currently does not have committees which act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization currently does not have committees which act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/ExplanationTxt5Copies of the organizations 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) $36,439
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0879893
IRS990/TotalAssetsEOYAmt0898901
IRS990/TotalAssetsGrp/BOYAmt0879893
IRS990/TotalAssetsGrp/EOYAmt0898901
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0398595
IRS990/TotalFunctionalExpensesGrp/TotalAmt0398595
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099451
IRS990/TotalLiabilitiesEOYAmt076776
IRS990/TotalLiabilitiesGrp/BOYAmt099451
IRS990/TotalLiabilitiesGrp/EOYAmt076776
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0780442
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0822125
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0402117
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01720
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0402117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0403837
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0879893
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0898901
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0SAME
IRS990/USAddress/CityNm0KAILUA KONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096740
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08083252314
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPUU WATER INC
ReturnHeader/Filer/BusinessNameControlTxt0NAPU
ReturnHeader/Filer/EIN0202663131
ReturnHeader/Filer/PhoneNum08083252314
ReturnHeader/Filer/USAddress/AddressLine1Txt071-1645 MAMALAHOA HWY
ReturnHeader/Filer/USAddress/CityNm0KAILUA KONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096740
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARKE & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075-240 NANI KAILUA DR STE 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAILUA KONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096740
ReturnHeader/PreparerPersonGrp/PhoneNum08083318150
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David N Clarke CPA
ReturnHeader/ReturnTs02021-11-09T15:30:51-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MIKE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ARMSTRONG
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$898,901
Liabilities
$76,776
Net assets
$822,125
Revenue
$403,837
Expenses
$398,595
Net income
$5,242
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
2020Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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