Civic Intelligence

Accessurf Hawaii Inc.

990 • Fiscal year 2017 • EIN 20-4420646

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 25, 2018

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

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

57th percentile

6.6%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$65,618

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

51%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$208,628

Up $32,200 (+18%) from 2016

Net Assets

Up

$203,445

Up $27,017 (+15%) from 2016

Liabilities

Up

$5,183

Up $5,183 from 2016

Revenue

Up

$408,764

Up $138,456 (+51%) from 2016

Expenses

Up

$381,747

Up $132,993 (+53%) from 2016

Net Income

Up

$27,017

Up $5,463 (+25%) from 2016

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

2017

Assets$208,628
Liabilities$5,183
Net Assets$203,445

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

2017

Revenue$408,764
Expenses$381,747
Net Income$27,017
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 25, 2018
Return Version
2017v2.0
Gross Receipts
$419,655
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$128,182$175,066▲ $46,884
Land, Buildings, and Equipment, Net$33,662$28,604▼ $5,058
Prepaid Expenses and Deferred Charges$11,014$0▼ $11,014
Accounts Receivable$2,068$0▼ $2,068
Savings and Temporary Cash Investments$1,502$1,502→ $0
Total Assets$176,428$208,628▲ $32,200
Other Assets Total-$3,456-
Liabilities
Accounts Payable and Accrued Expenses-$5,183-
Total Liabilities$0$5,183▲ $5,183
Net Assets / Fund Balance
Unrestricted Net Assets$176,428$203,445▲ $27,017
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$176,428$203,445▲ $27,017
Total Liabilities and Net Assets / Fund Balance$176,428$208,628▲ $32,200

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,604$109,381$137,985
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cara ShortExecutive DirectorFT$65,618$65,618

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
Breana GroszSecretary
Woody BellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$385,730
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$23,034
All Other Contributions
$326,786
Change in Net Assets
$27,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,540
Salaries, Compensation, and Employee Benefits$111,319
Grants and Similar Amounts Paid$26,888
Total Fundraising Expense$25,564
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$60,195$3,256$2,167$65,618
Fees for Services Other$42,510$1,695$3,823$48,028
Comp Disqual Persons$29,123$1,532-$30,655
Grants to Domestic Orgs$26,888--$26,888
Insurance$24,662$1,301$105$26,068
Other Expenses$15,292$4,408$66$19,766
Advertising$14,014$982$1,477$16,473
Occupancy$12,490$2,572$481$15,543
Travel$14,608--$14,608
Depreciation Depletion$11,771$248-$12,019
Payroll Taxes$9,449$506$166$10,121
Fees for Services Accounting-$8,987-$8,987
Other Employee Benefits$4,340$585-$4,925
Office Expenses$1,890$1,254$461$3,605
Conferences and Meetings$1,094$440$202$1,736
Total Functional Expenses$325,210$30,973$25,564$381,747
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wounded Warrior ProjectJacksonville, FL501(c)(3)Portion of proceeds from partnered fundraising event.$51,436
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,925
Fundraising Direct Expenses$10,891
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Signature Dinner$85,870$26,926$2,600$24,326
Silent Auction$6,999$6,999$237$6,762
Total Events$92,869$33,925$11,128$22,797
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ryan ChahanovichSon of a board memberWagesNo$29,155
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 family members
Yes
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
2018-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddie Murai
Formed
2006
Legal Domicile
Hi
Voting Board Members
16
Independent Board Members
16
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/GrossReceiptsAmt0419655
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0105
IRS990/InsuranceGrp/ManagementAndGeneralAmt01301
IRS990/InsuranceGrp/ProgramServicesAmt024662
IRS990/InsuranceGrp/TotalAmt026068
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0109381
IRS990/LandBldgEquipBasisNetGrp/BOYAmt033662
IRS990/LandBldgEquipBasisNetGrp/EOYAmt028604
IRS990/LandBldgEquipCostOrOtherBssAmt0137985
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/NetAssetsOrFundBalancesBOYAmt0176428
IRS990/NetAssetsOrFundBalancesEOYAmt0203445
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt023034
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023034
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/FundraisingAmt0481
IRS990/OccupancyGrp/ManagementAndGeneralAmt02572
IRS990/OccupancyGrp/ProgramServicesAmt012490
IRS990/OccupancyGrp/TotalAmt015543
IRS990/OfficeExpensesGrp/FundraisingAmt0461
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01254
IRS990/OfficeExpensesGrp/ProgramServicesAmt01890
IRS990/OfficeExpensesGrp/TotalAmt03605
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt03456
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0585
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04340
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04925
IRS990/OtherExpensesGrp/Desc0Supplies & equipment
IRS990/OtherExpensesGrp/Desc1Program meals
IRS990/OtherExpensesGrp/Desc2General excise tax
IRS990/OtherExpensesGrp/Desc3Other expenses
IRS990/OtherExpensesGrp/FundraisingAmt02917
IRS990/OtherExpensesGrp/FundraisingAmt13960
IRS990/OtherExpensesGrp/FundraisingAmt29739
IRS990/OtherExpensesGrp/FundraisingAmt366
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03207
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34408
IRS990/OtherExpensesGrp/ProgramServicesAmt050102
IRS990/OtherExpensesGrp/ProgramServicesAmt16782
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt315292
IRS990/OtherExpensesGrp/TotalAmt056226
IRS990/OtherExpensesGrp/TotalAmt110742
IRS990/OtherExpensesGrp/TotalAmt29739
IRS990/OtherExpensesGrp/TotalAmt319766
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0166
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0506
IRS990/PayrollTaxesGrp/ProgramServicesAmt09449
IRS990/PayrollTaxesGrp/TotalAmt010121
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011014
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Eddie Murai
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
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/ExpenseAmt0100117
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
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/ExpenseAmt085970
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0240917
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt040837
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0129415
IRS990/PYOtherRevenueAmt025730
IRS990/PYProgramServiceRevenueAmt03660
IRS990/PYRevenuesLessExpensesAmt021554
IRS990/PYSalariesCompEmpBnftPaidAmt078502
IRS990/PYTotalExpensesAmt0248754
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0270308
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt027017
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/SavingsAndTempCashInvstGrp/BOYAmt01502
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01502
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Schedule A, Part II, Line 10 - Gross receipts from fundraiser.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0163659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0167320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0187545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0144599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0104960
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0768083
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt077258
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt091753
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0169011
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81964
IRS990ScheduleA/PublicSupportPY170Pct00.88072
IRS990ScheduleA/PublicSupportTotal170Amt0768083
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0163659
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0167320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0187545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0144599
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0104960
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0768083
IRS990ScheduleA/TotalSupportAmt0937094
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00

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
2017Detailed filing. Detailed filing data is available for this year.$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