Civic Intelligence

Lanai Cat Sanctuary Inc.

990 • Fiscal year 2016 • EIN 26-1329156

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 27, 2017

PO Box 631577Lanai City, HI 96763

(808) 215-9066

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

88th percentile

72%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Assets

Up

$322,399

Up $213,385 (+196%) from 2014

Net Assets

Up

$319,482

Up $222,078 (+228%) from 2014

Liabilities

Down

$2,917

Down $8,693 (-75%) from 2014

Revenue

Up

$452,627

Up $91,684 (+25%) from 2014

Expenses

Up

$356,837

Up $38,143 (+12%) from 2014

Net Income

Up

$95,790

Up $53,541 (+127%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $41,321Liabilities 2012: $0Net Assets 2012: $41,3212012Assets 2013: $55,341Liabilities 2013: $186Net Assets 2013: $55,1552013Assets 2014: $109,014Liabilities 2014: $11,610Net Assets 2014: $97,4042014Assets 2016: $322,399Liabilities 2016: $2,917Net Assets 2016: $319,4822016Assets 2017: $467,596Liabilities 2017: $35,635Net Assets 2017: $431,9612017Assets 2018: $937,314Liabilities 2018: $31,139Net Assets 2018: $906,1752018Assets 2019: $1,128,524Liabilities 2019: $8,887Net Assets 2019: $1,119,6372019Assets 2020: $1,571,935Liabilities 2020: $99,997Net Assets 2020: $1,471,9382020Assets 2021: $2,105,111Liabilities 2021: $202,453Net Assets 2021: $1,902,6582021Assets 2022: $2,624,065Liabilities 2022: $50,990Net Assets 2022: $2,573,0752022Assets 2023: $2,880,261Liabilities 2023: $55,152Net Assets 2023: $2,825,1092023Assets 2024: $3,836,688Liabilities 2024: $76,239Net Assets 2024: $3,760,4492024

Highlighted filing

2016

Assets$322,399
Liabilities$2,917
Net Assets$319,482

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2012: $111,1182012Expenses 2013: $218,3482013Revenue 2014: $360,943Expenses 2014: $318,694Net Income 2014: $42,2492014Revenue 2016: $452,627Expenses 2016: $356,837Net Income 2016: $95,7902016Revenue 2017: $526,750Expenses 2017: $419,271Net Income 2017: $107,4792017Revenue 2018: $925,712Expenses 2018: $451,498Net Income 2018: $474,2142018Revenue 2019: $814,779Expenses 2019: $601,317Net Income 2019: $213,4622019Revenue 2020: $1,101,737Expenses 2020: $749,436Net Income 2020: $352,3012020Revenue 2021: $1,257,613Expenses 2021: $826,893Net Income 2021: $430,7202021Revenue 2022: $1,612,225Expenses 2022: $941,513Net Income 2022: $670,7122022Revenue 2023: $1,466,270Expenses 2023: $1,202,660Net Income 2023: $263,6102023Revenue 2024: $2,645,404Expenses 2024: $1,710,064Net Income 2024: $935,3402024

Highlighted filing

2016

Revenue$452,627
Expenses$356,837
Net Income$95,790
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 27, 2017
Return Version
2015v3.0
Gross Receipts
$452,627
Mission and Program Overview

Mission

The mission of lanai cat sanctuary is to assist animals on the hawaiian island of lanai by providing sustenance, foster homes, shelter, adoptions, veterinary care, spay/neuter services, and humane education.

Provide sustenance, foster homes, shelter, adoptions, veterinary care, spay/neuter services, and humane education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$204,532$194,894▼ $9,638
Land, Buildings, and Equipment, Net$25,871$102,324▲ $76,453
Accounts Receivable$3,040$24,957▲ $21,917
Total Assets$233,667$322,399▲ $88,732
Other Assets Total$224$224→ $0
Liabilities
Accounts Payable and Accrued Expenses$10,075$2,917▼ $7,158
Total Liabilities$10,075$2,917▼ $7,158
Net Assets / Fund Balance
Unrestricted Net Assets$223,592$319,482▲ $95,890
Total Net Assets Fund Balance$223,592$319,482▲ $95,890
Total Liabilities and Net Assets / Fund Balance$233,667$322,399▲ $88,732

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$83,256$2,135$85,391
Equipment$18,759$16,891$35,650
Other Land Buildings$309-$309
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken WhitePresident
Katie DinneenBoard Member
Lisa Van BuskirkBoard Member
Madelaine CallahanBoard Member
Scott DelucchiBoard Member
Debbie FischerSecretary
Barbara McintyreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$422,979
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$29,648
All Other Contributions
$411,598
Change in Net Assets
$95,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,182
Other Expenses$138,655
Total Fundraising Expense$83,232
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$102,791-$64,883$167,674
Other Employee Benefits$28,908-$6,795$35,703
Fees for Services Other$24,863--$24,863
Occupancy$17,654--$17,654
Office Expenses$5,299$1,149$10,222$16,670
Payroll Taxes$13,473-$1,332$14,805
Insurance$14,409--$14,409
Depreciation Depletion$9,247--$9,247
All Other Expenses$7,508--$7,508
Fees for Services Accounting-$4,900-$4,900
Other Expenses$3,411--$3,411
Conferences and Meetings$751--$751
Total Functional Expenses$267,556$6,049$83,232$356,837
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,598
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$13,598$13,598-$13,598
Charity Walk$10,431---
Total Events$24,029$13,598-$13,598
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11

The form 990 was given to the board president and treasurer for review before it was filed. It was also available to the other board members to view if they deemed necessary.

Form 990, Part VI, Section B, Line 12C

Lanai cat sanctuary enforces their conflict of interest policy any time there is a potential conflict of interest, the person involved excuses themselves. Signing the policy obligates the individual to notify the board if a conflict of interest arises.

Form 990, Part VI, Section B, Line 15

The organization uses surveys of like organizations.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are provided upon request for the same period of time set forth in sec. 6104(d).

Filing and Contact Details

Filer

Filer Name
Lanai Cat Sanctuary
EIN
26-1329156
Phone
8082159066
Address
PO BOX 631577, LANAI CITY, HI 96763

Signing Officer

Name
Debbie Fischer
Title
Secretary
Phone
8082159066
Signed
2017-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken White
Formed
2007
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
8

Preparer

Firm
Hood & Strong Llp
Address
275 BATTERY ST STE 900, SAN FRANCISCO, CA 94111
Preparer
Maga E Kisriev
Phone
4157810793
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

Volunteers assist with the care and cleaning of over 300 cats and kittens.

Raw XML AppendixShowing 400 of 436 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISC INCOME - 2012 AMOUNT: $ 2,811. SPECIAL EVENT REVENUE - 2014 AMOUNT: $ 27,171. 2015 AMOUNT: $ 13,598.
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IRS990ScheduleA/TotalSupportAmt01536760
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt018759
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016891
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035650
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt083256
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02135
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt085391
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0309
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0309
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102324
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt010431
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt010431
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CHARITY WALK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013598
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024029
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013598
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt013598
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013598
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST WITH THE CARE AND CLEANING OF OVER 300 CATS AND KITTENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS GIVEN TO THE BOARD PRESIDENT AND TREASURER FOR REVIEW BEFORE IT WAS FILED. IT WAS ALSO AVAILABLE TO THE OTHER BOARD MEMBERS TO VIEW IF THEY DEEMED NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LANAI CAT SANCTUARY ENFORCES THEIR CONFLICT OF INTEREST POLICY ANY TIME THERE IS A POTENTIAL CONFLICT OF INTEREST, THE PERSON INVOLVED EXCUSES THEMSELVES. SIGNING THE POLICY OBLIGATES THE INDIVIDUAL TO NOTIFY THE BOARD IF A CONFLICT OF INTEREST ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION USES SURVEYS OF LIKE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PENINSULA HUMANE SOCIETY & SPCA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PACIFIC ANIMAL INITIATIVES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941243665
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1473166787
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO ENSURE HUMANE TREATMENT AND QUALITY OF LIFE FOR ALL ANIMALS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO SUPPORT THE MISSION AND ACTIVITIES OF THE SUPPORTED ORGANIZATIONS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 11B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01450 ROLLINS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11450 ROLLINS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BURLINGAME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BURLINGAME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194010
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0233667
IRS990/TotalAssetsEOYAmt0322399
IRS990/TotalAssetsGrp/BOYAmt0233667
IRS990/TotalAssetsGrp/EOYAmt0322399
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0422979
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt083232
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06049
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267556
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356837
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010075
IRS990/TotalLiabilitiesEOYAmt02917
IRS990/TotalLiabilitiesGrp/BOYAmt010075
IRS990/TotalLiabilitiesGrp/EOYAmt02917
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0223592
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0319482
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0267556
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013598
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016050
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0452627
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0223592
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0319482

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