Civic Intelligence

Malama Kauai

990 • Fiscal year 2016 • EIN 20-5137488

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 20, 2017

PO Box 1414Kilauea, HI 96754

(808) 634-8174

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

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

87th percentile

$32,050

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

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

Asset Growth

96th percentile

245%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Up

$77,816

Up $55,274 (+245%) from 2015

Net Assets

Up

$77,816

Up $55,274 (+245%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$314,149

Up $29,876 (+11%) from 2015

Expenses

Down

$258,875

Down $41,872 (-14%) from 2015

Net Income

Up

$55,274

Up $71,748 (+436%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $85,865Liabilities 2010: $5,188Net Assets 2010: $80,6772010Assets 2011: $41,327Liabilities 2011: $0Net Assets 2011: $41,3272011Assets 2012: $3,125Liabilities 2012: $6,336Net Assets 2012: -$3,2112012Assets 2013: $20,871Liabilities 2013: $02013Assets 2014: $39,016Liabilities 2014: $02014Assets 2015: $22,542Liabilities 2015: $0Net Assets 2015: $22,5422015Assets 2016: $77,816Liabilities 2016: $0Net Assets 2016: $77,8162016Assets 2017: $52,142Liabilities 2017: $7,899Net Assets 2017: $44,2432017Assets 2018: $311,978Liabilities 2018: $13,628Net Assets 2018: $298,3502018Assets 2019: $329,345Liabilities 2019: $6,072Net Assets 2019: $323,2732019Assets 2020: $391,847Liabilities 2020: $14,146Net Assets 2020: $377,7012020Assets 2021: $1,157,921Liabilities 2021: $47,260Net Assets 2021: $1,110,6612021Assets 2022: $1,926,867Liabilities 2022: $86,784Net Assets 2022: $1,840,0832022Assets 2023: $3,146,021Liabilities 2023: $32,796Net Assets 2023: $3,113,2252023Assets 2024: $2,941,042Liabilities 2024: $71,992Net Assets 2024: $2,869,0502024

Highlighted filing

2016

Assets$77,816
Liabilities$0
Net Assets$77,816

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $285,998Expenses 2010: $209,926Net Income 2010: $76,0722010Revenue 2011: $215,401Expenses 2011: $241,197Net Income 2011: -$25,7962011Revenue 2012: $137,603Expenses 2012: $181,950Net Income 2012: -$44,3472012Revenue 2013: $65,286Expenses 2013: $47,158Net Income 2013: $18,1282013Revenue 2014: $141,362Expenses 2014: $123,217Net Income 2014: $18,1452014Revenue 2015: $284,273Expenses 2015: $300,747Net Income 2015: -$16,4742015Revenue 2016: $314,149Expenses 2016: $258,875Net Income 2016: $55,2742016Revenue 2017: $159,963Expenses 2017: $193,536Net Income 2017: -$33,5732017Revenue 2018: $1,267,211Expenses 2018: $1,013,104Net Income 2018: $254,1072018Revenue 2019: $442,786Expenses 2019: $446,524Net Income 2019: -$3,7382019Revenue 2020: $1,419,155Expenses 2020: $1,364,727Net Income 2020: $54,4282020Revenue 2021: $1,804,020Expenses 2021: $1,071,060Net Income 2021: $732,9602021Revenue 2022: $2,085,156Expenses 2022: $1,355,734Net Income 2022: $729,4222022Revenue 2023: $3,040,545Expenses 2023: $1,767,403Net Income 2023: $1,273,1422023Revenue 2024: $1,971,976Expenses 2024: $2,078,431Net Income 2024: -$106,4552024

Highlighted filing

2016

Revenue$314,149
Expenses$258,875
Net Income$55,274
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 20, 2017
Return Version
2016v3.0
Gross Receipts
$314,149
Mission and Program Overview

Mission

Community outreach to people in kauai hawaii for education and activities related to strengthening local agriculture and sustainable practices.

Advocating, educating and driving action towards a sustainable kauai

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,542$77,816▲ $55,274
Cap Stk Tr Prin Current Funds$22,542$77,816▲ $55,274
Land, Buildings, and Equipment, Net$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0--
Total Assets$22,542$77,816▲ $55,274
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$22,542$77,816▲ $55,274
Total Liabilities and Net Assets / Fund Balance$22,542$77,816▲ $55,274
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keone KealohaExec Director and Acting SecretaryPT$32,050$32,050
Keone KealohaActing Secretary-$32,050$32,050

Board Members and Trustees

NameTitle
Stacy SproatPresident
Andrea BrowerVice President
Makanikona DuarteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$307,792
Program Service Revenue
$6,357
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$55,274
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,306
Salaries, Compensation, and Employee Benefits$66,569
Total Fundraising Expense$4,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$126,999--$126,999
Current Officers, Directors, Trustees, and Key Employees$44,627$10,380-$55,007
Payroll Taxes$8,903$2,659-$11,562
Other Expenses$7,020--$7,020
Advertising$6,836--$6,836
Occupancy$4,449--$4,449
Insurance$2,502$1,941-$4,443
Travel--$4,153$4,153
All Other Expenses$3,455$0$0$3,455
Office Expenses$1,790$0-$1,790
Fees for Services Accounting$534--$534
Information Technology$202--$202
Total Functional Expenses$239,742$14,980$4,153$258,875
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
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
No
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 8A

All meetings are recorded by the secretary

PART VI, SECTION A, LINE 8B

There are not individual committees so all meetings of the board are documented by the secretary

Part VI, Section B, Line 11

A copy of the tax return was submitted to governing body before it was filed

Part VI, Section C, Line 19

Written requests to member of the governing body will be reviewed by governing body and granted where appropriate

Filing and Contact Details

Filer

Filer Name
Malama Kauai
EIN
20-5137488
Phone
8086348174
Address
PO BOX 1414, KILAUEA, HI 96754

Signing Officer

Name
Megan Fox
Title
Executive Director
Phone
8086348174
Signed
2017-11-20
Discuss with paid preparer
No

Organization Details

Principal Officer
Stacy Sproat
Formed
2006
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Firm
Victoria Morgan
Address
3709 MOANA WAY, SANTA CRUZ, CA 96062
Preparer
Victoria Morgan
Phone
8312393477
Supplemental Narrative

Additional Explanations

PART IX, LINE 11G

Entity collaborated with kauai ag internship to host several service memebers on the island of kauai to serve in the healthy futures area. The ag interns received a stipend

PART IX, LINE 24E

Includes permits bank service charges business registration fees and education tuition and books

Form 990, Part III, Line 2

Community development program which included running the snap ebt at farmers markets program for county of kauai helping to launch the kilauea ag park and providing scholarships for kauai nature school. Vista project management this was a partnership with americorps to host several members on the island of kauai to serve in the healthy futures area

FORM 990, PART III, LINE 4D

This revenue came from ticket sales clothing sales program service fees and uncategorized miscellaneous income from projects

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXEC DIR AND ACTING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE COMMUNITY FARM IS AN 8 ACRE FARM HOME TO THE KALIHIWAI COMMUNITY GARDEN THE KAUAI FOOD FOREST DEMONSTRATION FARM PLOTS TO PROVIDE COMMUNITY BASED EDUCATIONAL MODELS FOR SUSTAINABLE AGRICULTURE
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0133195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0791692
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0126357
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88127
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0697692
IRS990ScheduleA/SubstantialContributorsTotAmt094000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0187792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0274846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136678
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt059181
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0133195
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0791692
IRS990ScheduleA/TotalSupportAmt0791692
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt032050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt044510
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEONE KEALOHA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ACTING SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt032050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENTITY COLLABORATED WITH KAUAI AG INTERNSHIP TO HOST SEVERAL SERVICE MEMEBERS ON THE ISLAND OF KAUAI TO SERVE IN THE HEALTHY FUTURES AREA. THE AG INTERNS RECEIVED A STIPEND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INCLUDES PERMITS BANK SERVICE CHARGES BUSINESS REGISTRATION FEES AND EDUCATION TUITION AND BOOKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMUNITY DEVELOPMENT PROGRAM WHICH INCLUDED RUNNING THE SNAP EBT AT FARMERS MARKETS PROGRAM FOR COUNTY OF KAUAI HELPING TO LAUNCH THE KILAUEA AG PARK AND PROVIDING SCHOLARSHIPS FOR KAUAI NATURE SCHOOL. VISTA PROJECT MANAGEMENT THIS WAS A PARTNERSHIP WITH AMERICORPS TO HOST SEVERAL MEMBERS ON THE ISLAND OF KAUAI TO SERVE IN THE HEALTHY FUTURES AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS REVENUE CAME FROM TICKET SALES CLOTHING SALES PROGRAM SERVICE FEES AND UNCATEGORIZED MISCELLANEOUS INCOME FROM PROJECTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MEETINGS ARE RECORDED BY THE SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE ARE NOT INDIVIDUAL COMMITTEES SO ALL MEETINGS OF THE BOARD ARE DOCUMENTED BY THE SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COPY OF THE TAX RETURN WAS SUBMITTED TO GOVERNING BODY BEFORE IT WAS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WRITTEN REQUESTS TO MEMBER OF THE GOVERNING BODY WILL BE REVIEWED BY GOVERNING BODY AND GRANTED WHERE APPROPRIATE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IX, LINE 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART IX, LINE 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART III, LINE 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION A, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION A, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt022542
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0307792
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04153
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014980
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239742
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258875
IRS990/TotalGrossUBIAmt00
IRS990/TotalJointCostsGrp/TotalAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022542
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077816
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt026492
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt08022
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalProgramServiceExpensesAmt0210258
IRS990/TotalProgramServiceRevenueAmt06357
IRS990/TotalReportableCompFromOrgAmt032050
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06357
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0314149
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt022542
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077816
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt04153
IRS990/TravelGrp/TotalAmt04153
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1414
IRS990/USAddress/CityNm0KILAUEA
IRS990/USAddress/StateAbbreviationCd0HI

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.94$0.07$2.87$1.97$2.08$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.03$3.11$3.04$1.77$1.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.09$1.84$2.09$1.36$0.73
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.05$1.11$1.80$1.07$0.73
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.01$0.38$1.42$1.36$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.01$0.32$0.44$0.45$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.01$0.30$1.27$1.01$0.25
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.01$0.04$0.16$0.19$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.31$0.26$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.28$0.30$0.02
2014Summary only. Only limited summary data is available for this year.$0.04$0.00$0.14$0.12$0.02
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.07$0.05$0.02
2012Summary only. Only limited summary data is available for this year.$0.00$0.01$0.00$0.14$0.18$0.04
2011Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.22$0.24$0.03
2010Summary only. Only limited summary data is available for this year.$0.09$0.01$0.08$0.29$0.21$0.08