Civic Intelligence

Ahahui Koa Anuenue

990 • Fiscal year 2023 • EIN 23-7253559

Jul 01, 2022 to Jun 30, 2023 • Filed on May 01, 2024

1337 Lower Campus RoadHonolulu, HI 96822

(808) 956-8186

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

3rd percentile

-135%

Higher net margin than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

52nd percentile

$66,455

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-34%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

75%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,151,346

Down $584,427 (-34%) from 2022

Net Assets

Down

$1,151,346

Down $584,427 (-34%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$434,425

Up $186,138 (+75%) from 2022

Expenses

Up

$1,018,852

Up $338,539 (+50%) from 2022

Net Income

Down

-$584,427

Down $152,401 (-35%) from 2022

Historical Trend

Balance Sheet Trend

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

$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 2023: $1,151,346Liabilities 2023: $0Net Assets 2023: $1,151,3462023Assets 2024: $6,307,213Liabilities 2024: $0Net Assets 2024: $6,307,2132024

Highlighted filing

2023

Assets$1,151,346
Liabilities$0
Net Assets$1,151,346

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 2023: $434,425Expenses 2023: $1,018,852Net Income 2023: -$584,4272023Revenue 2024: $8,717,595Expenses 2024: $3,561,728Net Income 2024: $5,155,8672024

Highlighted filing

2023

Revenue$434,425
Expenses$1,018,852
Net Income-$584,427
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 1, 2024
Return Version
2022v5.0
Gross Receipts
$434,425
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$1,735,773$1,151,346▼ $584,427
Total Assets$1,735,773$1,151,346▼ $584,427
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,735,773$1,151,346▼ $584,427
Total Net Assets Fund Balance$1,735,773$1,151,346▼ $584,427
Total Liabilities and Net Assets / Fund Balance$1,735,773$1,151,346▼ $584,427

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
David EstermannCOOFT$66,455$66,455
David KawadaPresidentFT$66,299$66,299

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
$287,984
Program Service Revenue
$145,636
Investment Income
$555
Other Revenue
$250
All Other Contributions
$108,134
Change in Net Assets
$-584,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$432,247
Salaries, Compensation, and Employee Benefits$402,197
Grants and Similar Amounts Paid$184,408
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$311,961-$311,961
Grants to Domestic Orgs$184,408--$184,408
Occupancy$111,417--$111,417
Payroll Taxes-$37,724-$37,724
Other Employee Benefits-$36,722-$36,722
All Other Expenses$10,209$8,165-$18,374
Pension Plan Contributions-$15,790-$15,790
Insurance-$9,420-$9,420
Fees for Services Accounting-$8,160-$8,160
Other Expenses$4,411$3,246-$7,657
Travel$4,042$425-$4,467
Conferences and Meetings-$4,033-$4,033
Information Technology-$3,528-$3,528
Office Expenses-$2,418-$2,418
Advertising-$340-$340
Total Functional Expenses$528,681$490,171$0$1,018,852
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of HawaiiHonolulu, HI115(1)Athletic Needs$159,389
University of Hawaii FoundationHonolulu, HI501c3Athletic Needs$19,633
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
2024-05-01
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
60

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

Rainbow wahine golf invitational - the uh women's golf team hosted a tournament involving other collegiate teams on 11/28/22. Aka was asked to handle financial transactions for the tournament. We received tournament dues from participating teams and paid expenses related to the tournament. The uh women's golf program ultimately reimbursed aka for expenses that exceeded the dues received. Expenses 16,847 including grants of 0 revenue 13,058 sodexo concessions fundraising - sodexo is the contracted food/beverage provider for the uh campus. Sodexo offers uh teams and booster clubs the opportunity to fundraise for their programs by providing staffing at concession stands during events. Sodexo transfers the funds from these opportunities to aka. Aka then regrants the funds to the programs less a fee of 5-10%. Expenses 4578 including grants of 4578 revenue 0 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 3,902 including grants of 0 revenue 14,079 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 3,000 including grants of 0 revenue 0 luxury suite for football - luxury boxes were built as part of the football field upgrade when football was brought to the uh campus. Aka was tasked with selling the boxes. Packages were sold for a three-commitment and included season tickets to the game and parking. These boxes area more exlusive set of football tickets. Expenses 0 including grants of 0 revenue 0

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IRS990/MissionDesc0SUPPORT 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.
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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/ProgSrvcAccomActy3Grp/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.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RAINBOW WAHINE GOLF INVITATIONAL - THE UH WOMEN'S GOLF TEAM HOSTED A TOURNAMENT INVOLVING OTHER COLLEGIATE TEAMS ON 11/28/22. AKA WAS ASKED TO HANDLE FINANCIAL TRANSACTIONS FOR THE TOURNAMENT. WE RECEIVED TOURNAMENT DUES FROM PARTICIPATING TEAMS AND PAID EXPENSES RELATED TO THE TOURNAMENT. THE UH WOMEN'S GOLF PROGRAM ULTIMATELY REIMBURSED AKA FOR EXPENSES THAT EXCEEDED THE DUES RECEIVED. EXPENSES 16,847 INCLUDING GRANTS OF 0 REVENUE 13,058 SODEXO CONCESSIONS FUNDRAISING - SODEXO IS THE CONTRACTED FOOD/BEVERAGE PROVIDER FOR THE UH CAMPUS. SODEXO OFFERS UH TEAMS AND BOOSTER CLUBS THE OPPORTUNITY TO FUNDRAISE FOR THEIR PROGRAMS BY PROVIDING STAFFING AT CONCESSION STANDS DURING EVENTS. SODEXO TRANSFERS THE FUNDS FROM THESE OPPORTUNITIES TO AKA. AKA THEN REGRANTS THE FUNDS TO THE PROGRAMS LESS A FEE OF 5-10%. EXPENSES 4578 INCLUDING GRANTS OF 4578 REVENUE 0 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 3,902 INCLUDING GRANTS OF 0 REVENUE 14,079 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 3,000 INCLUDING GRANTS OF 0 REVENUE 0 LUXURY SUITE FOR FOOTBALL - LUXURY BOXES WERE BUILT AS PART OF THE FOOTBALL FIELD UPGRADE WHEN FOOTBALL WAS BROUGHT TO THE UH CAMPUS. AKA WAS TASKED WITH SELLING THE BOXES. PACKAGES WERE SOLD FOR A THREE-COMMITMENT AND INCLUDED SEASON TICKETS TO THE GAME AND PARKING. THESE BOXES AREA MORE EXLUSIVE SET OF FOOTBALL TICKETS. EXPENSES 0 INCLUDING GRANTS OF 0 REVENUE 0
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