Civic Intelligence

Accessurf Hawaii Inc.

990 • Fiscal year 2023 • EIN 20-4420646

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 01, 2024

Organization ProfileACCESSURF.ORG
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

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.06x

Higher debt load relative to revenue than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

59th percentile

9.3%

Higher net margin than 59% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$89,027

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

70th percentile

15%

Faster asset growth than 70% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

0.2%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$679,648

Up $88,052 (+15%) from 2022

Net Assets

Up

$637,995

Up $55,189 (+9.5%) from 2022

Liabilities

Up

$41,653

Up $32,863 (+374%) from 2022

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin59th percentile

Revenue

Up

$687,036

Up $1,672 (+0.2%) from 2022

Expenses

Up

$622,929

Up $70,587 (+13%) from 2022

Net Income

Down

$64,107

Down $68,915 (-52%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

2023

Assets$679,648
Liabilities$41,653
Net Assets$637,995
Open 2023 Filing

Operations Trend

Revenue Growth38th percentile

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

2023

Revenue$687,036
Expenses$622,929
Net Income$64,107
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 1, 2024
Return Version
2023v5.0
Gross Receipts
$744,458
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$546,865$298,952▼ $247,913
Savings and Temporary Cash Investments$100$200,500▲ $200,400
Pledges and Grants Receivable-$80,420-
Land, Buildings, and Equipment, Net$19,724$54,110▲ $34,386
Inventories for Sale or Use$19,032$27,836▲ $8,804
Prepaid Expenses and Deferred Charges-$7,009-
Accounts Receivable$4,654--
Total Assets$591,596$679,648▲ $88,052
Other Assets Total$1,221$10,821▲ $9,600
Liabilities
Accounts Payable and Accrued Expenses$8,790$26,653▲ $17,863
Deferred Revenue-$15,000-
Total Liabilities$8,790$41,653▲ $32,863
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$532,806$633,430▲ $100,624
Net Assets With Donor Restrictions$50,000$4,565▼ $45,435
Total Net Assets Fund Balance$582,806$637,995▲ $55,189
Total Liabilities and Net Assets / Fund Balance$591,596$679,648▲ $88,052

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,110$219,183$273,293
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cara ShortExecutive DiFT$82,212$6,815$89,027

Board Members and Trustees

NameTitle
Eddie MuraiChair
Breana GroszPresident
Chris ColeMember
Edmund PangMember
Emily KuraokaMember
Eric WeltonMember
Jonah KogenMember
Kelly KnoxMember
Keno KnieriemMember
Stephanie NadolnyMember
Thomas FotiMember
Kainoa PenarozaSecretary
Christina KlemmeTreasurer
Ted JungVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$630,071
Program Service Revenue
$18,887
Investment Income
$2,124
Other Revenue
$35,954
All Other Contributions
$455,113
Change in Net Assets
$64,107

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table70$28,000Fair Market Value
Other Non Cash Contri Table79$9,625Fair Market Value
Other Non Cash Contri Table1$1,882Fair Market Value
Total Noncash Contributions150$39,507-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,702
Other Expenses$300,227
Total Fundraising Expense$110,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,248$16,569$38,744$174,561
Current Officers, Directors, Trustees, and Key Employees$59,815$8,750$20,461$89,026
Fees for Services Other$44,483$14,172$9,402$68,057
Payroll Taxes$25,244$6,542$15,298$47,084
Office Expenses$15,120$3,918$9,163$28,201
Occupancy$9,685$2,510$5,869$18,064
Depreciation Depletion$6,183$9,228-$15,411
Fees for Services Accounting$9,738$3,102$2,058$14,898
Other Employee Benefits$6,450$1,672$3,909$12,031
Insurance-$10,048-$10,048
Other Expenses$28,900$9,962$4,810$9,962
All Other Expenses$4,299$3,151-$7,450
Advertising$1,050$4,405-$5,455
Fees for Services Legal$1,962$625$414$3,001
Total Functional Expenses$417,844$94,957$110,128$622,929
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,033
Fundraising Direct Expenses$36,811
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sunset at Sunha$44,107$43,607$25,214$18,393
Mahalo Margarit$22,071$6,854-$6,854
Total Events$87,375$62,033$36,811$25,222
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

“A copy of the 990 is given to the board members electronically via email for their review and approval prior to being filed with the internal revenue service.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors ensures that the affairs of the organization are managed in an ethical manner without improper conflicts of interest by following the mandates of the organization's conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“The organization takes steps to ensure the compensation is appropriate and has a formal process in place.”

Form 990, Page 6, Part VI, Line 15B

“The organization takes steps to ensure the compensation is appropriate and has a formal process in place.”

Form 990, Page 6, Part VI, Line 19

“The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon receipt of written 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
Cara Short
Title
Executive Director
Phone
8082364200
Signed
2024-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddie Murai
Formed
2006
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
6
Volunteers
900

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees 44,483 14,172 9,402”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ending december 31, 2023.”

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IRS990/MissionDesc0TO 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.
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IRS990/OfficeExpensesGrp/FundraisingAmt09163
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IRS990/OfficeExpensesGrp/ProgramServicesAmt015120
IRS990/OfficeExpensesGrp/TotalAmt028201
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03909
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IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1GIFTS AND AWARDS
IRS990/OtherExpensesGrp/Desc2DONATED GOODS
IRS990/OtherExpensesGrp/Desc3BANK AND ADMIN FEES
IRS990/OtherExpensesGrp/FundraisingAmt04810
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0303
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19962
IRS990/OtherExpensesGrp/ProgramServicesAmt059563
IRS990/OtherExpensesGrp/ProgramServicesAmt126104
IRS990/OtherExpensesGrp/ProgramServicesAmt228900
IRS990/OtherExpensesGrp/TotalAmt059563
IRS990/OtherExpensesGrp/TotalAmt131217
IRS990/OtherExpensesGrp/TotalAmt228900
IRS990/OtherExpensesGrp/TotalAmt39962
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0426
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0426
IRS990/OtherRevenueTotalAmt0426
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038744
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016569
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0119248
IRS990/OtherSalariesAndWagesGrp/TotalAmt0174561
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt015298
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06542
IRS990/PayrollTaxesGrp/ProgramServicesAmt025244
IRS990/PayrollTaxesGrp/TotalAmt047084
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt080420
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07009
IRS990/PrincipalOfficerNm0EDDIE MURAI
IRS990/PriorPeriodAdjustmentsAmt0-8918
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018887
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018887
IRS990/ProgSrvcAccomActy2Grp/Desc0MONTHLY PROGRAM PROVIDING BEACH AND OCEAN ACCESS FOR MILITARY SERVICE MEMBERS INJURED, WOUNDED OR BATTLING ILLNESS. SERVICES AN AVERAGE OF 25 PARTICIPANTS PER MONTH.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt083569
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 AN AVERAGE OF 15 PARTICIPANTS PER CLINIC. B. INTERNATIONAL ADAPTIVE SURF COMPETITION. SURFERS WITH DISABILITIES FROM AROUND THE WORLD COMPETE IN A 4-DAY ADAPTIVE SURF COMPETITION. C. QUARTERLY ADAPTIVE OUTRIGGER CANOE PROGRAMS FOR PEOPLE WITH DISABILITIES TO EXPERIENCE OUTRIGGER CANOE PADDLING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt083569
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt029619
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0662460
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt075
IRS990/PYOtherExpensesAmt0281182
IRS990/PYOtherRevenueAmt04574
IRS990/PYProgramServiceRevenueAmt018255
IRS990/PYRevenuesLessExpensesAmt0133022
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IRS990/PYTotalRevenueAmt0685364
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt064107
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0630071
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02124
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0124335
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDING DECEMBER 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$679,648
Liabilities
$41,653
Net assets
$637,995
Revenue
$687,036
Expenses
$622,929
Net income
$64,107
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
2023Detailed filing. Detailed filing data is available for this year.$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