Civic Intelligence

Accessurf Hawaii Inc.

990 • Fiscal year 2016 • EIN 20-4420646

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 23, 2017

PO Box 15152Honolulu, HI 96830

(808) 236-4200

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

60th percentile

8.0%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

95th percentile

$65,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

84th percentile

44%

Faster revenue growth than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$176,428

Up $21,554 (+14%) from 2015

Net Assets

Up

$176,428

Up $21,554 (+14%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$270,308

Up $82,763 (+44%) from 2015

Expenses

Up

$248,754

Up $99,710 (+67%) from 2015

Net Income

Down

$21,554

Down $16,947 (-44%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $175,220Liabilities 2011: $0Net Assets 2011: $175,2202011Assets 2012: $100,292Liabilities 2012: $0Net Assets 2012: $100,2922012Assets 2013: $112,408Liabilities 2013: $0Net Assets 2013: $112,4082013Assets 2014: $116,647Liabilities 2014: $274Net Assets 2014: $116,3732014Assets 2015: $154,874Liabilities 2015: $0Net Assets 2015: $154,8742015Assets 2016: $176,428Liabilities 2016: $0Net Assets 2016: $176,4282016Assets 2017: $208,628Liabilities 2017: $5,183Net Assets 2017: $203,4452017Assets 2018: $244,726Liabilities 2018: $15,188Net Assets 2018: $229,5382018Assets 2019: $215,092Liabilities 2019: $7,073Net Assets 2019: $208,0192019Assets 2020: $410,641Liabilities 2020: $56,830Net Assets 2020: $353,8112020Assets 2021: $458,784Liabilities 2021: $9,000Net Assets 2021: $449,7842021Assets 2022: $591,596Liabilities 2022: $8,790Net Assets 2022: $582,8062022Assets 2023: $679,648Liabilities 2023: $41,653Net Assets 2023: $637,9952023Assets 2024: $1,010,853Liabilities 2024: $28,674Net Assets 2024: $982,1792024

Highlighted filing

2016

Assets$176,428
Liabilities$0
Net Assets$176,428

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $215,552Expenses 2011: $149,577Net Income 2011: $65,9752011Revenue 2012: $73,065Expenses 2012: $147,993Net Income 2012: -$74,9282012Revenue 2013: $104,960Expenses 2013: $92,844Net Income 2013: $12,1162013Revenue 2014: $144,599Expenses 2014: $140,634Net Income 2014: $3,9652014Revenue 2015: $187,545Expenses 2015: $149,044Net Income 2015: $38,5012015Revenue 2016: $270,308Expenses 2016: $248,754Net Income 2016: $21,5542016Revenue 2017: $408,764Expenses 2017: $381,747Net Income 2017: $27,0172017Revenue 2018: $407,130Expenses 2018: $381,037Net Income 2018: $26,0932018Revenue 2019: $431,340Expenses 2019: $452,859Net Income 2019: -$21,5192019Revenue 2020: $561,244Expenses 2020: $415,452Net Income 2020: $145,7922020Revenue 2021: $449,486Expenses 2021: $353,513Net Income 2021: $95,9732021Revenue 2022: $685,364Expenses 2022: $552,342Net Income 2022: $133,0222022Revenue 2023: $687,036Expenses 2023: $622,929Net Income 2023: $64,1072023Revenue 2024: $1,120,606Expenses 2024: $766,822Net Income 2024: $353,7842024

Highlighted filing

2016

Revenue$270,308
Expenses$248,754
Net Income$21,554
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 23, 2017
Return Version
2016v3.0
Gross Receipts
$294,712
Mission and Program Overview

Mission

To help people with disabilities and members of their family experience various aspects of the ocean by providing assistance, education, and equipment to learn about the ocean's surf and environment.

To help disabled persons and members of their family experience various aspects of the ocean by providing assistance, education, and equipment to learn about the ocean's surf and environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$105,376$128,182▲ $22,806
Land, Buildings, and Equipment, Net$39,431$33,662▼ $5,769
Prepaid Expenses and Deferred Charges$6,498$11,014▲ $4,516
Accounts Receivable$2,068$2,068→ $0
Savings and Temporary Cash Investments$1,501$1,502▲ $1
Total Assets$154,874$176,428▲ $21,554
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$154,874$176,428▲ $21,554
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$154,874$176,428▲ $21,554
Total Liabilities and Net Assets / Fund Balance$154,874$176,428▲ $21,554

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$33,662$101,868$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cara ShortExecutive DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Eddie MuraiBoard Chair
Andrew RosenPresident
Jonah KogenVice President
Candy LuscombBoard Member
Emily KuraokaBoard Member
Jen ChahanovichBoard Member
Joyce-Ann AguirreBoard Member
Julie WasselBoard Member
Katie YoshiokaBoard Member
Matt McCarvilleBoard Member
Ralph GotoBoard Member
Susan BeuryBoard Member
Taryn BohanBoard Member
Stephanie GraelerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,917
Program Service Revenue
$3,660
Investment Income
$1
Other Revenue
$25,730
All Other Contributions
$163,659
Change in Net Assets
$21,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,415
Salaries, Compensation, and Employee Benefits$78,502
Grants and Similar Amounts Paid$40,837
Total Fundraising Expense$7,318
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$63,907$5,929-$69,836
Grants to Domestic Orgs$40,837--$40,837
Fees for Services Other$33,707$2,838-$36,545
Other Expenses$11,058$2,746$7,318$13,804
Depreciation Depletion$10,744$1,057-$11,801
Payroll Taxes$6,756$639-$7,395
Travel$5,023$126-$5,149
Advertising$3,712$1,199-$4,911
Insurance$3,415$349-$3,764
Fees for Services Accounting-$2,523-$2,523
Information Technology$1,151$901-$2,052
Office Expenses$555$1,060-$1,615
Other Employee Benefits$1,159$112-$1,271
Conferences and Meetings$466$554-$1,020
Total Functional Expenses$219,703$21,733$7,318$248,754
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wounded Warrior ProjectJacksonville, FL501(c)(3)Portion of proceeds from partnered fundraising event.$35,492
Hawaii Chapter of the Association of the US ArmyWaipio, HI501(c)(3)Portion of proceeds from partnered fundraising event.$5,345
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,134
Fundraising Direct Expenses$24,404
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Signature Dinner$91,753$91,753$32,951$58,802
Total Events$91,753$91,753$36,920$54,833
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 B, Line 11B

Draft of Form 990 emailed to all board members for review and approval.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Accessurf Hawaii Inc
EIN
20-4420646
Phone
8082364200
Address
PO Box 15152, Honolulu, HI 96830

Signing Officer

Name
Eddie Murai
Title
Board Chair
Phone
8082364200
Signed
2017-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddie Murai
Formed
2006
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
500

Preparer

Firm
Kathy L Au CPA
Address
2837 Kalawao Street, Honolulu, HI 96822
Preparer
Kathy Au
Phone
8089885899
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Independent contractors

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IRS990/LandBldgEquipCostOrOtherBssAmt0135530
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To help disabled persons and members of their family experience various aspects of the ocean by providing assistance, education, and equipment to learn about the ocean's surf and environment.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0154874
IRS990/NetAssetsOrFundBalancesEOYAmt0176428
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt025730
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt025730
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01060
IRS990/OfficeExpensesGrp/ProgramServicesAmt0555
IRS990/OfficeExpensesGrp/TotalAmt01615
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0112
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01159
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01271
IRS990/OtherExpensesGrp/Desc0Supplies and equipment
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt07318
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01700
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12746
IRS990/OtherExpensesGrp/ProgramServicesAmt037213
IRS990/OtherExpensesGrp/ProgramServicesAmt111058
IRS990/OtherExpensesGrp/TotalAmt046231
IRS990/OtherExpensesGrp/TotalAmt113804
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0639
IRS990/PayrollTaxesGrp/ProgramServicesAmt06756
IRS990/PayrollTaxesGrp/TotalAmt07395
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06498
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011014
IRS990/PrincipalOfficerNm0Eddie Murai
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1711219
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3711219
IRS990/ProgramServiceRevenueGrp/Desc0Lunch Sponsorship
IRS990/ProgramServiceRevenueGrp/Desc1Surf Competition
IRS990/ProgramServiceRevenueGrp/Desc2Other - Miscellaneous
IRS990/ProgramServiceRevenueGrp/Desc3Duke's OceanFest Registration
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2585
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3525
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgSrvcAccomActy2Grp/Desc0Monthly program providing beach and ocean access for any military service member injured, wounded or battling illness. Serves an average of 35 participants per month.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt039479
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Special Events: a. Quarterly adaptive swim and surf clinics for people with disabilities to learn skills and techniques to be independent on the water. Serves average of 15 participants per clinic. b. Adaptive surf team. Independent athletes with disabilities training and competing at local, national& international events. c. Private 'Day at the Beach' events for special groups such as Special Olympics and Punahou Private School. d. International Adaptive Surf Competition. Surfers with disabilities from around the world compete in a three day adaptive surf completion.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt034964
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Partnered with other 501(c)(3) organizations and held joint fundraising events.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt040837
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt040837
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0187544
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt096104
IRS990/PYRevenuesLessExpensesAmt038501
IRS990/PYSalariesCompEmpBnftPaidAmt052940
IRS990/PYTotalExpensesAmt0149044
IRS990/PYTotalRevenueAmt0187545
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt021554
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01501
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01502
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Gross receipts from fundraiser.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0167320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0187545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0144599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0104960
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0677489
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt091753
IRS990ScheduleA/OtherIncome170Grp/TotalAmt091753
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88072
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0677489
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0167320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0187545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0144599
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0104960
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt073065
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0677489
IRS990ScheduleA/TotalSupportAmt0769242
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.03$0.98$1.12$0.77$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.04$0.64$0.69$0.62$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.01$0.58$0.69$0.55$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.01$0.45$0.45$0.35$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.06$0.35$0.56$0.42$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.01$0.21$0.43$0.45$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.02$0.23$0.41$0.38$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.01$0.20$0.41$0.38$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.27$0.25$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.19$0.15$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.14$0.14$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.10$0.09$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.07$0.15$0.07
2011Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.22$0.15$0.07