Civic Intelligence

Hawaii Association of Public

EIN 23-7318767 • 501(c)6 • Honolulu, HI

Profile

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

PO Box 61043Honolulu, HI 96839-1043

hawaiiassociationofpublicaccountants.c

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

25th percentile

-5.1%

Higher net margin than 25% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-4.0%

Faster asset growth than 29% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$973,606

Down $40,984 (-4.0%) from 2023

Liabilities

Down

$15,773

Down $20,501 (-57%) from 2023

Net Assets

Down

$957,833

Down $20,483 (-2.1%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin25th percentile

Revenue

Up

$397,839

Up $38,561 (+11%) from 2023

Expenses

Up

$418,322

Up $57,273 (+16%) from 2023

Net Income

Down

-$20,483

Down $18,712 (-1057%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$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

2024

Assets$973,606
Liabilities$15,773
Net Assets$957,833
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$397,839
Expenses$418,322
Net Income-$20,483
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$973,606
Liabilities
$15,773
Net assets
$957,833
Revenue
$397,839
Expenses
$418,322
Net income
-$20,483
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$397,839
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$559,745$507,525▼ $52,220
Investments in Publicly Traded Securities$451,045$466,081▲ $15,036
Total Assets$1,014,590$973,606▼ $40,984
Other Assets Total$3,800--
Liabilities
Accounts Payable and Accrued Expenses$36,274$13,944▼ $22,330
Other Liabilities-$1,829-
Total Liabilities$36,274$15,773▼ $20,501
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$978,316$957,833▼ $20,483
Total Net Assets Fund Balance$978,316$957,833▼ $20,483
Total Liabilities and Net Assets / Fund Balance$1,014,590$973,606▼ $40,984
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Marilyn NiwaoPresident
Brian IwataDirector
Denise YoshidaDirector
Dick Isoo OshimaDirector
Eric MatsudaDirector
Nathan ColgroveDirector
Terence EnriquesDirector
Timothy AlbaoDirector
Walter LauDirector
Sharon IbarraSecretary
Shaun ThayerTreasurer
Ann KennedyVice Preside
Coleen TakamuraVice Preside
Shannon WibberleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$56,822
Program Service Revenue
$315,661
Investment Income
$25,356
Other Revenue
$0
Change in Net Assets
$-20,483

Audited Revenue Reconciliation

Revenue per Audited Statements
$397,839
Total Revenue per Audited Statements
$397,839
Total Revenue per Form 990
$397,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$418,322
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$385,784--$385,784
Other Expenses-$23,576-$23,576
Travel-$8,962-$8,962
Total Functional Expenses$385,784$32,538$0$418,322

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$418,322
Total Expenses per Audited Statements$418,322
Total Expenses per Form 990$418,322
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Deposits$1,829
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Hawaii Association of Public
EIN
23-7318767
Phone
8089885757
Address
PO BOX 61043, HONOLULU, HI 96839-1043

Signing Officer

Name
Shaun Thayer
Title
Treasurer
Phone
8082801540
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Niwao
Formed
1943
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
0
Employees
0
Volunteers
25

Preparer

Firm
Mc Group Hawaii Inc
Address
2733 E MANOA RD STE 200, HONOLULU, HI 96822
Preparer
Gary Y Miyashiro
Phone
8089885757
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“All officers and directors across the state of hawaii are volunteers and all activities and events produced and organized by the organization are done with volunteers”

Raw XML Appendix315 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0418322
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS AND DIRECTORS ACROSS THE STATE OF HAWAII ARE VOLUNTEERS AND ALL ACTIVITIES AND EVENTS PRODUCED AND ORGANIZED BY THE ORGANIZATION ARE DONE WITH VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01014590
IRS990/TotalAssetsEOYAmt0973606
IRS990/TotalAssetsGrp/BOYAmt01014590
IRS990/TotalAssetsGrp/EOYAmt0973606
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt056822
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032538
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0385784
IRS990/TotalFunctionalExpensesGrp/TotalAmt0418322
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036274
IRS990/TotalLiabilitiesEOYAmt015773
IRS990/TotalLiabilitiesGrp/BOYAmt036274
IRS990/TotalLiabilitiesGrp/EOYAmt015773
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0978316
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0957833
IRS990/TotalProgramServiceExpensesAmt0385784
IRS990/TotalProgramServiceRevenueAmt0315661
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0341017
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397839
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01014590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0973606
IRS990/TravelGrp/ManagementAndGeneralAmt08962
IRS990/TravelGrp/TotalAmt08962
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HAWAIIASSOCIATIONOFPUBLICACCOUNTANTS.C
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAUN THAYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082801540
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII ASSOCIATION OF PUBLIC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACCOUNTANTS
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0237318767
ReturnHeader/Filer/PhoneNum08089885757
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 61043
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0968391043
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273701730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MC GROUP HAWAII INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02733 E MANOA RD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096822
ReturnHeader/PreparerPersonGrp/PhoneNum08089885757
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY Y MIYASHIRO
ReturnHeader/ReturnTs02025-05-06T15:20:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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