Civic Intelligence

Hawaii Preparatory Academy Parents Association Inc

EIN 23-7105675 • 501(c)3

Profile

To support Hawaii Preparatory Academy

65-1692 Kohala Mtn Road96743

n/A

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 2017

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2017

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

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

Assets

Down

$0

Down $67,716 (-100%) from 2014

Liabilities

Flat

$0

Flat from 2014

Net Assets

Down

$0

Down $67,716 (-100%) from 2014

Revenue

Down

$0

Down $72,549 (-100%) from 2014

Expenses

Down

$50,285

Down $24,538 (-33%) from 2014

Net Income

Down

-$50,285

Down $48,011 (-2111%) from 2014

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2013: $69,990Liabilities 2013: $0Net Assets 2013: $69,9902013Assets 2014: $67,716Liabilities 2014: $0Net Assets 2014: $67,7162014Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$100K$50K$0-$50K-$100KExpenses 2013: $56,8082013Revenue 2014: $72,549Expenses 2014: $74,823Net Income 2014: -$2,2742014Revenue 2017: $0Expenses 2017: $50,285Net Income 2017: -$50,2852017

Highlighted filing

2017

Revenue$0
Expenses$50,285
Net Income-$50,285

Filings

Latest Detailed Filing

The latest 2017 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 10, 2015
Return Version
2013v4.0
Gross Receipts
$115,229
Mission and Program Overview

Mission

To support Hawaii Preparatory Academy

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,990$67,716▼ $2,274
Total Assets$69,990$67,716▼ $2,274
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$69,990$67,716▼ $2,274
Total Net Assets Fund Balance$69,990$67,716▼ $2,274
Total Liabilities and Net Assets / Fund Balance$69,990$67,716▼ $2,274
Compensation and Service Providers

Board Members and Trustees

NameTitle
Casey FrancisPresident
Lori CasugaVice President
Becky RyanDirector
Kiaka GaughenDirector
Laura BoehmeDirector
Melissa SamuraDirector
Pam MarksDirector
Tina ArapkilesDirector
Tami PaintonSecretary
Diane OtooleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,511
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$50,038
All Other Contributions
$5,511
Change in Net Assets
$-2,274
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$73,239
Other Expenses$1,584
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$73,239--$73,239
Advertising$0$1,150$0$1,150
Office Expenses$0$330$0$330
Fees for Services Accounting$0$104$0$104
Total Functional Expenses$73,239$1,584$0$74,823
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$92,718
Fundraising Direct Expenses$42,680
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
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
23-7105675
Phone
8088857321

Signing Officer

Name
Casey Francis
Title
President
Phone
8088857321
Signed
2015-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casey Francis
Formed
2002
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
14

Preparer

Preparer
Ja Greenbaum
Phone
8088839821
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A system is currently not in place to review the form 990 with the governing body

Raw XML Appendix329 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To support Hawaii Preparatory Academy
IRS990/AdvertisingGrp/FundraisingAmt00
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IRS990/AdvertisingGrp/ProgramServicesAmt00
IRS990/AdvertisingGrp/TotalAmt01150
IRS990/AllOtherContributionsAmt05511
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0DIANE OTOOLE
IRS990/BooksInCareOfDetail/PhoneNum08089908080
IRS990/BooksInCareOfDetail/USAddress/AddressLine1065-1692 Kohala Mtn
IRS990/BooksInCareOfDetail/USAddress/City0KAMUELA
IRS990/BooksInCareOfDetail/USAddress/State0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCode096743
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt069990
IRS990/CashNonInterestBearingGrp/EOYAmt067716
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0CASEY FRANCIS
IRS990/Form990PartVIISectionAGrp/PersonNm1LORI CASUGA
IRS990/Form990PartVIISectionAGrp/PersonNm2DIANE OTOOLE
IRS990/Form990PartVIISectionAGrp/PersonNm3TAMI PAINTON
IRS990/Form990PartVIISectionAGrp/PersonNm4LAURA BOEHME
IRS990/Form990PartVIISectionAGrp/PersonNm5TINA ARAPKILES
IRS990/Form990PartVIISectionAGrp/PersonNm6MELISSA SAMURA
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IRS990/Form990PartVIISectionAGrp/PersonNm8KIAKA GAUGHEN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt042680
IRS990/FundraisingGrossIncomeAmt092718
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt073239
IRS990/GrantsToDomesticOrgsGrp/TotalAmt073239
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0115229
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt017000
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To support Hawaii Preparatory Academy
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt069990
IRS990/NetAssetsOrFundBalancesEOYAmt067716
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt050038
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt050038
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0330
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0330
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CASEY FRANCIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAMS TO SUPPORT STUDENTS & STAFF ACTIVITIES, WELLNESS, DRUG & ALCOHOL FREE SENIOR GRADUATION EVENT. & ENRICHMENT PROGRAMS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01545
IRS990/ProgSrvcAccomActy3Grp/Desc0DISTRIBUTIONS TO HAWAII PREPARATORY ACADEMY TO SUPPORT STUDENT GROUP ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt054694
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029100
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0405
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-2274
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0447210
IRS990ScheduleA/InvestmentIncomeCYPct00
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt095894
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0578581
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant funds are monitored by programs submitting summaries of how the funds
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1were disbursed for the program.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt I Line 2
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt067716
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IRS990/TotalAssetsGrp/EOYAmt067716
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IRS990/TotalContributionsAmt022511
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073239
IRS990/TotalFunctionalExpensesGrp/TotalAmt074823
IRS990/TotalGrossUBIAmt050038
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt069990
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IRS990/TotalProgramServiceExpensesAmt073239
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IRS990/UponRequestInd0X
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IRS990/USAddress/State0HI
IRS990/USAddress/ZIPCode096743
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088857321
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ReturnHeader/Filer/EIN0237105675
ReturnHeader/Filer/PhoneNum08088857321
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ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode096743
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Accounting Plus
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1068-3840 Lua Kula St Admin Bldg 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Waikoloa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode096738
ReturnHeader/PreparerPersonGrp/PhoneNum08088839821
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JA GREENBAUM
ReturnHeader/ReturnTs02015-08-06T19:18:21-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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