Civic Intelligence

Kauai Underground Artistsincorporated

EIN 20-5811586 • 501(c)3 • Kalaheo, HI

Profile

To offer positive creative outlets to the local youths and young adults through offering educational classes in dance and visual arts as well as hosting family friendly community events.

PO Box 534Kalaheo, HI 96741

www.kuga808.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2020

Net Margin

1st percentile

-26917%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

16th percentile

-56%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1,270

Down $1,615 (-56%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$1,270

Down $1,615 (-56%) from 2019

Operations
Liabilities / RevenueScore unavailableNet Margin1st percentile

Revenue

Down

$6

Down $47,895 (-100%) from 2019

Expenses

Down

$1,621

Down $49,455 (-97%) from 2019

Net Income

Up

-$1,615

Up $1,560 (+49%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2009: $1,115Liabilities 2009: $02009Assets 2010: $2,507Liabilities 2010: $0Net Assets 2010: $2,5072010Assets 2011: $7,094Liabilities 2011: $0Net Assets 2011: $7,0942011Assets 2012: $13,532Liabilities 2012: $0Net Assets 2012: $13,5322012Assets 2013: $19,641Liabilities 2013: $0Net Assets 2013: $19,6412013Assets 2014: $32,787Liabilities 2014: $0Net Assets 2014: $32,7872014Assets 2015: $6,268Liabilities 2015: $0Net Assets 2015: $6,2682015Assets 2016: $4,924Liabilities 2016: $0Net Assets 2016: $4,9242016Assets 2017: $12,342Liabilities 2017: $0Net Assets 2017: $12,3422017Assets 2018: $14,450Liabilities 2018: $0Net Assets 2018: $14,4502018Assets 2019: $2,885Net Assets 2019: $2,8852019Assets 2020: $1,270Net Assets 2020: $1,2702020

Highlighted filing

2020

Assets$1,270
Liabilities-
Net Assets$1,270
Open 2020 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2009: $6,593Expenses 2009: $6,660Net Income 2009: -$672009Revenue 2010: $7,506Expenses 2010: $6,114Net Income 2010: $1,3922010Revenue 2011: $13,933Expenses 2011: $8,666Net Income 2011: $5,2672011Revenue 2012: $21,549Expenses 2012: $15,111Net Income 2012: $6,4382012Revenue 2013: $27,895Expenses 2013: $21,786Net Income 2013: $6,1092013Revenue 2014: $39,387Expenses 2014: $26,241Net Income 2014: $13,1462014Revenue 2015: $87,000Expenses 2015: $113,519Net Income 2015: -$26,5192015Revenue 2016: $128,171Expenses 2016: $129,515Net Income 2016: -$1,3442016Revenue 2017: $174,740Expenses 2017: $167,322Net Income 2017: $7,4182017Revenue 2018: $202,865Expenses 2018: $200,757Net Income 2018: $2,1082018Revenue 2019: $47,901Expenses 2019: $51,076Net Income 2019: -$3,1752019Revenue 2020: $6Expenses 2020: $1,621Net Income 2020: -$1,6152020

Highlighted filing

2020

Revenue$6
Expenses$1,621
Net Income-$1,615
Open 2020 Filing

Filings

Most recent year

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

Open filing
Assets
$1,270
Liabilities
-
Net assets
$1,270
Revenue
$6
Expenses
$1,621
Net income
-$1,615
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.02$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.48$0.51$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$2.03$2.01$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.75$1.67$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.28$1.30$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.87$1.14$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.39$0.26$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.28$0.22$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$0.22$0.15$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.14$0.09$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.08$0.06$0.01
2009Summary only. Only limited summary data is available for this year.$0.01$0.00$0.07$0.07$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 13, 2021
Return Version
2020v4.0
Gross Receipts
$6
Mission and Program Overview

Mission

To offer positive creative outlets to the local youths and young adults through offering educational classes in dance and visual arts as well as hosting family friendly community events.

Mentoring kauai's youth through creativity, visual art, music & dance

Program Services

DescriptionGrantsExpenses
KUGA HELPS TO CREATE A DRUG-FREE & SUICIDE-FREE CULTURE ON KAUAI BY OFFERING DANCE CLASSES. COVID FORCED KUGA TO TAKE THE YEAR OFF AND TO RE- EVALUATE ITS NEXT STEPS.--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LILA METZGERVice Presid-$0--
JASON GUERPOPresident-$0--
JOSEF FUKANOTreasurer-$0--
ZAKI AFZALSecretary-$0--
RANCHEZCA VICENTEAssistant Tr-$0--
BLAIN JASMINAssistant Se-$0--
Filing and Contact Details

Filer

Filer Name
Kauai Underground Artists Inc
EIN
20-5811586
Phone
8086514383
Address
PO BOX 534, KALAHEO, HI 96741

Signing Officer

Name
Lila Metzger
Title
Vice President
Phone
8086514383
Signed
2021-07-13
Discuss with paid preparer
Yes

Preparer

Firm
Laura Wiley CPA
Address
PO BOX 1202, LIHUE, HI 96766
Preparer
Laura Wiley
Phone
8086392137
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Electric rebate 6 total 6”

Form 990-ez, Part I, Line 16

“Expenses office 714 total 714”

Raw XML Appendix136 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0LILA METZGER
CompensationExplanation/CompensationExplanationGrp/PersonNm1JASON GUERPO
CompensationExplanation/CompensationExplanationGrp/PersonNm2JOSEF FUKANO
CompensationExplanation/CompensationExplanationGrp/PersonNm3ZAKI AFZAL
CompensationExplanation/CompensationExplanationGrp/PersonNm4RANCHEZCA VICENTE
CompensationExplanation/CompensationExplanationGrp/PersonNm5BLAIN JASMIN
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LILA METZGER
IRS990EZ/BooksInCareOfDetail/PhoneNum08086514383
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 534
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KALAHEO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096741
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02885
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01270
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1615
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0907
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02885
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01270
IRS990EZ/GrossReceiptsAmt06
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingOtherDesc0TAX CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02885
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01270
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02885
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01270
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LILA METZGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JASON GUERPO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEF FUKANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ZAKI AFZAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RANCHEZCA VICENTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BLAIN JASMIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESID
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5ASSISTANT SE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0714
IRS990EZ/OtherRevenueTotalAmt06
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MENTORING KAUAI'S YOUTH THROUGH CREATIVITY, VISUAL ART, MUSIC & DANCE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0KUGA HELPS TO CREATE A DRUG-FREE & SUICIDE-FREE CULTURE ON KAUAI BY OFFERING DANCE CLASSES. COVID FORCED KUGA TO TAKE THE YEAR OFF AND TO RE- EVALUATE ITS NEXT STEPS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01621
IRS990EZ/TotalRevenueAmt06
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0KUGA808.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014535
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt043742
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0500
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0231110
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt044242
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05127
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014535
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt011748
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt044242
IRS990ScheduleA/TotalSupportAmt044242
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTRIC REBATE 6 TOTAL 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 714 TOTAL 714
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LILA METZGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086514383
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAUAI UNDERGROUND ARTISTS INC
ReturnHeader/Filer/BusinessNameControlTxt0KAUA
ReturnHeader/Filer/EIN0205811586
ReturnHeader/Filer/PhoneNum08086514383
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 534
ReturnHeader/Filer/USAddress/CityNm0KALAHEO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096741
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271628293
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAURA WILEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIHUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096766
ReturnHeader/PreparerPersonGrp/PhoneNum08086392137
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA WILEY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-07-15T21:23:23-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LILA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0METZGER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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