Civic Intelligence

Hawaii Association of Public Accountants

990 • Fiscal year 2014 • EIN 23-7318767

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

Organization Profilewww.hawaiiassociationofpublicaccountants.org
P O Box 61043Suite96839-1043

(808) 988-5757

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.00x

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

74th percentile

11%

Higher net margin than 74% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

66th percentile

9.8%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$611,438

Up $54,361 (+9.8%) from 2013

Net Assets

Up

$611,438

Up $54,361 (+9.8%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin74th percentile

Revenue

$481,956

No earlier filing loaded for comparison.

Expenses

Up

$427,595

Up $44,442 (+12%) from 2013

Net Income

$54,361

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $426,141Liabilities 2010: $0Net Assets 2010: $426,1412010Assets 2012: $513,664Liabilities 2012: $0Net Assets 2012: $513,6642012Assets 2013: $557,077Liabilities 2013: $0Net Assets 2013: $557,0772013Assets 2014: $611,438Liabilities 2014: $0Net Assets 2014: $611,4382014Assets 2015: $638,841Liabilities 2015: $0Net Assets 2015: $638,8412015Assets 2016: $644,072Liabilities 2016: $5,850Net Assets 2016: $638,2222016Assets 2017: $678,820Liabilities 2017: $7,802Net Assets 2017: $671,0182017Assets 2018: $786,540Liabilities 2018: $2,090Net Assets 2018: $784,4502018Assets 2019: $784,821Liabilities 2019: $0Net Assets 2019: $784,8212019Assets 2020: $884,346Liabilities 2020: $900Net Assets 2020: $883,4462020Assets 2021: $1,034,346Liabilities 2021: $2,410Net Assets 2021: $1,031,9362021Assets 2022: $983,598Liabilities 2022: $3,511Net Assets 2022: $980,0872022Assets 2023: $1,014,590Liabilities 2023: $36,274Net Assets 2023: $978,3162023Assets 2024: $973,606Liabilities 2024: $15,773Net Assets 2024: $957,8332024

Highlighted filing

2014

Assets$611,438
Liabilities$0
Net Assets$611,438
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2010: $358,060Expenses 2010: $334,474Net Income 2010: $23,5862010Expenses 2012: $374,0632012Expenses 2013: $383,1532013Revenue 2014: $481,956Expenses 2014: $427,595Net Income 2014: $54,3612014Revenue 2015: $403,587Expenses 2015: $376,184Net Income 2015: $27,4032015Revenue 2016: $363,072Expenses 2016: $363,691Net Income 2016: -$6192016Revenue 2017: $379,387Expenses 2017: $351,359Net Income 2017: $28,0282017Revenue 2018: $571,754Expenses 2018: $469,747Net Income 2018: $102,0072018Revenue 2019: $345,020Expenses 2019: $346,740Net Income 2019: -$1,7202019Revenue 2020: $474,122Expenses 2020: $375,497Net Income 2020: $98,6252020Revenue 2021: $530,911Expenses 2021: $382,421Net Income 2021: $148,4902021Revenue 2022: $319,097Expenses 2022: $370,946Net Income 2022: -$51,8492022Revenue 2023: $359,278Expenses 2023: $361,049Net Income 2023: -$1,7712023Revenue 2024: $397,839Expenses 2024: $418,322Net Income 2024: -$20,4832024

Highlighted filing

2014

Revenue$481,956
Expenses$427,595
Net Income$54,361
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$481,956
Mission and Program Overview

Mission

Provide continuing professional education for its members and to the accounting and professional community.

Provide continuing professional education for its members and to the for its member and to the accounting and professional community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$0$312,799▲ $312,799
Savings and Temporary Cash Investments$557,077$298,639▼ $258,438
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$557,077$611,438▲ $54,361
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$557,077$611,438▲ $54,361
Total Liabilities and Net Assets / Fund Balance$557,077$611,438▲ $54,361

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$312,799--
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Gregg TaketaPast-president
John RobertsPresident
Marilyn NiwaoNsa 1st Vice-president
Timothy AlbaoVice President
Peter TadakiVice President - Hawaii
Colleen TakamuraVice President - Maui
Robert Fukuhara JrVice-president - Oahu
Michael ItoDirector
Nathan ColgroveDirector
Ross OueDirector
Brian IwataNsa Governor Director Xi
Dick OshimaNsa State Director
Sharon IbarraSecretary
Laurie ChoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,451
Program Service Revenue
$404,664
Investment Income
$11,440
Other Revenue
$12,401
Change in Net Assets
$54,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$427,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$65,607$39,393-$105,000
Travel-$17,001-$17,001
Other Expenses$5,687$24,864-$5,687
Total Functional Expenses$346,337$81,258$0$427,595
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Filing and Contact Details

Filer

EIN
23-7318767
In Care Of
% LAURIE M CHOY
Phone
8089885757

Signing Officer

Name
Laurie M Choy
Title
Treasurer
Signed
2015-05-14

Organization Details

Principal Officer
Laurie M Choy
Formed
1943
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
0
Supplemental Narrative

Additional Explanations

Sec B - Policies - Question 11(B)

“No review was or will be conducted.”

Sec C - Disclosure Question 19

“No documents available to the public. Documents will be provided upon request.”

Raw XML Appendix385 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT - HAWAII
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE ACTIVITIES FOR SOCIAL AND PROFESSIONAL INTERACTION WITH THE MEMBERS OF OTHER PROFESSIONALS AS WELL AS STUDENTS. NUMBER OF PERSONS BENEFITTED - 300 (ESTIMATE)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt065607
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE SCHOLARSHIPS TO STUDENTS AT THE POST HIGH SCHOOL LEVEL - 10 STUDENTS (ESTIMATE)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt05687
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt052834
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt040156
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0383153
IRS990/PYOtherRevenueAmt0553
IRS990/PYProgramServiceRevenueAmt0333023
IRS990/PYRevenuesLessExpensesAmt043413
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0383153
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0426566
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt054361
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0404664
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0557077
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0298639
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0312799
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MORGAN STANLEY: MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueSecuritiesAmt0312799
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public. Documents will be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Sec B - Policies - Question 11(b)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Sec C - Disclosure Question 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0557077
IRS990/TotalAssetsEOYAmt0611438
IRS990/TotalAssetsGrp/BOYAmt0557077
IRS990/TotalAssetsGrp/EOYAmt0611438
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt053451
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081258
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0346337
IRS990/TotalFunctionalExpensesGrp/TotalAmt0427595
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0557077
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0611438
IRS990/TotalProgramServiceExpensesAmt0346337
IRS990/TotalProgramServiceRevenueAmt0404664
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0428505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0481956
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0557077
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0611438
IRS990/TravelGrp/ManagementAndGeneralAmt017001
IRS990/TravelGrp/TotalAmt017001
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102733 EAST MANOA ROAD
IRS990/USAddress/City0HONOLULU
IRS990/USAddress/State0HI
IRS990/USAddress/ZIPCode096822
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0www.hawaiiassociationofpublicaccountants.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURIE M CHOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0237318767
ReturnHeader/Filer/InCareOfNm0% LAURIE M CHOY
ReturnHeader/Filer/PhoneNum08089885757
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 61043
ReturnHeader/Filer/USAddress/AddressLine20Suite
ReturnHeader/Filer/USAddress/City0HONOLULU
ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode0968391043
ReturnHeader/ReturnTs02015-05-15T13:55:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$611,438
Liabilities
$0
Net assets
$611,438
Revenue
$481,956
Expenses
$427,595
Net income
$54,361
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.02$0.96$0.40$0.42$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.04$0.98$0.36$0.36$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.32$0.37$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.53$0.38$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.47$0.38$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.35$0.35$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.78$0.57$0.47$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.38$0.35$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.64$0.36$0.36$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.40$0.38$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.48$0.43$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$0.36$0.33$0.02