Civic Intelligence

Ahahui Koa Anuenue

EIN 23-7253559 • 501(c)3 • Honolulu, HI

Profile

Support and foster interest in the athletic programs of the university of hawaii by raising funds to provide scholarships, recruiting resources, student-athlete services, school or school related facilities, and financial aid for needy and deserving students who participate in athletics, both inter-collegiate and intramural, at the university of hawaii, thereby advancing education through promoting higher standards of scholarship and academic achievement among the athletes.

1337 Lower Campus RoadHonolulu, HI 96822

www.koaanuenue.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$127,701

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

99th percentile

448%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

1907%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,307,213

Up $4,571,440 (+263%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$6,307,213

Up $4,571,440 (+263%) from 2022

Revenue

Up

$8,717,595

Up $8,469,308 (+3411%) from 2022

Expenses

Up

$3,561,728

Up $2,881,415 (+424%) from 2022

Net Income

Up

$5,155,867

Up $5,587,893 (+1293%) from 2022

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $254,939Liabilities 2015: $0Net Assets 2015: $254,9392015Assets 2016: $371,091Liabilities 2016: $0Net Assets 2016: $371,0912016Assets 2017: $1,403,175Liabilities 2017: $0Net Assets 2017: $1,403,1752017Assets 2020: $2,671,397Liabilities 2020: $62,000Net Assets 2020: $2,609,3972020Assets 2021: $2,167,799Liabilities 2021: $0Net Assets 2021: $2,167,7992021Assets 2022: $1,735,773Liabilities 2022: $0Net Assets 2022: $1,735,7732022Assets 2024: $6,307,213Liabilities 2024: $0Net Assets 2024: $6,307,2132024

Highlighted filing

2024

Assets$6,307,213
Liabilities$0
Net Assets$6,307,213

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2015: $919,641Expenses 2015: $861,090Net Income 2015: $58,5512015Revenue 2016: $3,043,830Expenses 2016: $2,927,678Net Income 2016: $116,1522016Revenue 2017: $3,717,056Expenses 2017: $2,684,972Net Income 2017: $1,032,0842017Revenue 2020: $3,421,093Expenses 2020: $3,380,758Net Income 2020: $40,3352020Revenue 2021: $321,199Expenses 2021: $762,797Net Income 2021: -$441,5982021Revenue 2022: $248,287Expenses 2022: $680,313Net Income 2022: -$432,0262022Revenue 2024: $8,717,595Expenses 2024: $3,561,728Net Income 2024: $5,155,8672024

Highlighted filing

2024

Revenue$8,717,595
Expenses$3,561,728
Net Income$5,155,867

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2024
Return Version
2023v6.0
Gross Receipts
$8,717,595
Mission and Program Overview

Mission

Support and foster interest in the athletic programs of the university of hawaii by raising funds to provide scholarships, recruiting resources, student-athlete services, school or school related facilities, and financial aid for needy and deserving students who participate in athletics, both inter-collegiate and intramural, at the university of hawaii, thereby advancing education through promoting higher standards of scholarship and academic achievement among the athletes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,151,346$6,134,196▲ $4,982,850
Savings and Temporary Cash Investments-$173,017-
Total Assets$1,151,346$6,307,213▲ $5,155,867
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,151,346$6,307,213▲ $5,155,867
Total Net Assets Fund Balance$1,151,346$6,307,213▲ $5,155,867
Total Liabilities and Net Assets / Fund Balance$1,151,346$6,307,213▲ $5,155,867

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$6,346$6,346
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David KawadaPresidentFT$127,701$127,701
David EstermannCOOFT$79,917$79,917

Board Members and Trustees

NameTitle
Sean SugaiChairman
Leslie CampanianoVice Chair
Barney ChoyDirector
Brennon MoriokaDirector
Chris SwoishDirector
Craig AngelosDirector
Dan HirotaDirector
Danny Cup ChoyDirector
David LassnerDirector
Jeff WagonerDirector
John FinkDirector
Ken KawaharaDirector
Kimberly MiyashiroDirector
Kristina LockwoodDirector
Mark TawaraDirector
Matt ApanaDirector
Raymond NohDirector
Ryan TanakaDirector
Scott SinnettDirector
Shelley FeyDirector
Tim DolanDirector
Tyler TokiokaDirector
Vince BaldemorDirector
Robert CundiffSecretary
Alan MatsuiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,370,327
Program Service Revenue
$347,175
Investment Income
$93
Other Revenue
$0
All Other Contributions
$130,185
Change in Net Assets
$5,155,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,168,130
Other Expenses$965,536
Salaries, Compensation, and Employee Benefits$428,062
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,168,130--$2,168,130
Other Salaries and Wages-$336,300-$336,300
Occupancy$96,321--$96,321
Payroll Taxes-$40,383-$40,383
All Other Expenses$28,314$5,810-$34,124
Pension Plan Contributions-$27,310-$27,310
Other Employee Benefits-$24,069-$24,069
Other Expenses$13,725$715-$13,725
Insurance-$9,889-$9,889
Fees for Services Accounting-$9,851-$9,851
Conferences and Meetings$2,458$4,008-$6,466
Travel$5,873$561-$6,434
Information Technology-$3,784-$3,784
Fees for Services Other$819--$819
Office Expenses-$335-$335
Total Functional Expenses$3,098,713$463,015$0$3,561,728
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of HawaiiHonolulu, HI115(1)Athletic Needs$968,333
University of HawaiiHonolulu, HI115(1)Athletic Needs$868,537
University of HawaiiHonolulu, HI115(1)Athletic Needs$310,000
University of Hawaii FoundationHonolulu, HI501c3Athletic Needs$19,299
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
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

The board has delegated the review and approval of the form 990 to the chief operating officer (coo), board chair and treasurer. The coo will then notify the board of the approval and make the tax return available for review by the board.

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

Management checks any conflicts that are noted and makes sure that director with conflict does not vote on any matters that are in conflict.

Form 990, Page 6, Part VI, Line 19

Governing documents are released upon request.

Filing and Contact Details

Filer

Filer Name
Ahahui Koa Anuenue
EIN
23-7253559
Phone
8089568186
Address
1337 LOWER CAMPUS ROAD, HONOLULU, HI 96822

Signing Officer

Name
David Kawada
Title
President
Phone
8089568186
Signed
2024-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Estermann
Formed
1973
Legal Domicile
Hi
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
50

Preparer

Firm
James K Michishima CPA
Address
1245 KUALA ST STE 107, PEARL CITY, HI 96782-3900
Preparer
James K Michishima
Phone
8084879002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Support and foster interest in the athletic programs of the university of hawaii by raising funds to provide scholarships, recruiting resources, student-athlete services, school or school related facilities, and financial aid for needy and deserving students who participate in athletics, both inter-collegiate and intramural, at the university of hawaii, thereby advancing education through promoting higher standards of scholarship and academic achievement among the athletes.

Form 990, Page 2, Part III, Line 4D

Green & white - this is a fundraising dinner to raise funds to support the uh atheletics department. The community is invited to purchase tables at three levels and attend a grazing event with food stations; there is a silent auction as well. The univeristy of hawaii at manoa athletics circle of honor recipients are celebrated at the event as well; there are short videos and awards presented. September 2018 was the first year that aka took over running this dinner and is working to turn it in to an annual signature fundraising event for aka. Expenses 118,693 including grants of 0 revenue 117,030 group 1 - miscellaneous programs to raise funds to provide scholarship, support student atheletes expenses and school related facilities among atheletes. These programs include sport game trips, auction of apparel and memorabilia, home game buffet, concession stands during games and pre-game lounge. Expenses 20,029 including grants of 1961 revenue 72,446 luxury boxes - ahahui koa anuenue has the exclusive rights to monetize the giovanni pastrami box (premium seating section in the stan sheriff center) and the ad box (premium seating section in les murakami stadium) to raise funds in support of the university of hawaii at manoa athletics department. Expenses 4,125 including grants of 0 revenue 30,330 oregon travel - travel packages (airfare, lodging, transportation, tickets) sold to fans to attend uh football road games. This travel package was for a football road game played at the university of oregon on 9/13/2023. Expenses 5,075 including grants of 0 revenue 6,427 group 3 - modern day warriors - special screening of a documentary created about the uh football program. Footage from practices, games, and behind the scenes access was compiled into a program designed to raise interest and support of uh football. Expenses 1,617 including grants of 0 revenue 718 meet the coaches - networking opportunity for donors to mingle with various university of hawaii head coaches. Expenses 0 including grants of 0 revenue 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0UHAD - AS THE SUPPORT ORGANIZATION FOR UH ATHLETICS, AKA IS OCCASIONALLY ASKED TO FUND PROJECTS OUTSIDE OF OUR ANNUAL CONTRIBUTION TO THE PROGRAM. THIS CATEGORY WAS CREATED IN FISCAL YEAR ENDING 6/30/23 TO TRACK THESE PROJECTS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0GREEN & WHITE - THIS IS A FUNDRAISING DINNER TO RAISE FUNDS TO SUPPORT THE UH ATHELETICS DEPARTMENT. THE COMMUNITY IS INVITED TO PURCHASE TABLES AT THREE LEVELS AND ATTEND A GRAZING EVENT WITH FOOD STATIONS; THERE IS A SILENT AUCTION AS WELL. THE UNIVERISTY OF HAWAII AT MANOA ATHLETICS CIRCLE OF HONOR RECIPIENTS ARE CELEBRATED AT THE EVENT AS WELL; THERE ARE SHORT VIDEOS AND AWARDS PRESENTED. SEPTEMBER 2018 WAS THE FIRST YEAR THAT AKA TOOK OVER RUNNING THIS DINNER AND IS WORKING TO TURN IT IN TO AN ANNUAL SIGNATURE FUNDRAISING EVENT FOR AKA. EXPENSES 118,693 INCLUDING GRANTS OF 0 REVENUE 117,030 GROUP 1 - MISCELLANEOUS PROGRAMS TO RAISE FUNDS TO PROVIDE SCHOLARSHIP, SUPPORT STUDENT ATHELETES EXPENSES AND SCHOOL RELATED FACILITIES AMONG ATHELETES. THESE PROGRAMS INCLUDE SPORT GAME TRIPS, AUCTION OF APPAREL AND MEMORABILIA, HOME GAME BUFFET, CONCESSION STANDS DURING GAMES AND PRE-GAME LOUNGE. EXPENSES 20,029 INCLUDING GRANTS OF 1961 REVENUE 72,446 LUXURY BOXES - AHAHUI KOA ANUENUE HAS THE EXCLUSIVE RIGHTS TO MONETIZE THE GIOVANNI PASTRAMI BOX (PREMIUM SEATING SECTION IN THE STAN SHERIFF CENTER) AND THE AD BOX (PREMIUM SEATING SECTION IN LES MURAKAMI STADIUM) TO RAISE FUNDS IN SUPPORT OF THE UNIVERSITY OF HAWAII AT MANOA ATHLETICS DEPARTMENT. EXPENSES 4,125 INCLUDING GRANTS OF 0 REVENUE 30,330 OREGON TRAVEL - TRAVEL PACKAGES (AIRFARE, LODGING, TRANSPORTATION, TICKETS) SOLD TO FANS TO ATTEND UH FOOTBALL ROAD GAMES. THIS TRAVEL PACKAGE WAS FOR A FOOTBALL ROAD GAME PLAYED AT THE UNIVERSITY OF OREGON ON 9/13/2023. EXPENSES 5,075 INCLUDING GRANTS OF 0 REVENUE 6,427 GROUP 3 - MODERN DAY WARRIORS - SPECIAL SCREENING OF A DOCUMENTARY CREATED ABOUT THE UH FOOTBALL PROGRAM. FOOTAGE FROM PRACTICES, GAMES, AND BEHIND THE SCENES ACCESS WAS COMPILED INTO A PROGRAM DESIGNED TO RAISE INTEREST AND SUPPORT OF UH FOOTBALL. EXPENSES 1,617 INCLUDING GRANTS OF 0 REVENUE 718 MEET THE COACHES - NETWORKING OPPORTUNITY FOR DONORS TO MINGLE WITH VARIOUS UNIVERSITY OF HAWAII HEAD COACHES. EXPENSES 0 INCLUDING GRANTS OF 0 REVENUE 0
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