Civic Intelligence

Lanai Cat Sanctuary Inc.

990 • Fiscal year 2018 • EIN 26-1329156

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 19, 2019

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

50th percentile

0.03x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.03x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

92nd percentile

51%

Higher net margin than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

99th percentile

$495,495

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 53.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

94th percentile

100%

Faster asset growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

76%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$937,314

Up $469,718 (+100%) from 2017

Net Assets

Up

$906,175

Up $474,214 (+110%) from 2017

Liabilities

Down

$31,139

Down $4,496 (-13%) from 2017

Revenue

Up

$925,712

Up $398,962 (+76%) from 2017

Expenses

Up

$451,498

Up $32,227 (+7.7%) from 2017

Net Income

Up

$474,214

Up $366,735 (+341%) from 2017

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

2018

Assets$937,314
Liabilities$31,139
Net Assets$906,175

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

2018

Revenue$925,712
Expenses$451,498
Net Income$474,214
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 19, 2019
Return Version
2017v2.3
Gross Receipts
$925,712
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$169,600$437,716▲ $268,116
Savings and Temporary Cash Investments$200,100$300,339▲ $100,239
Land, Buildings, and Equipment, Net$86,672$188,035▲ $101,363
Inventories for Sale or Use$11,000$11,000→ $0
Total Assets$467,596$937,314▲ $469,718
Other Assets Total$224$224→ $0
Liabilities
Accounts Payable and Accrued Expenses$35,635$31,139▼ $4,496
Total Liabilities$35,635$31,139▼ $4,496
Net Assets / Fund Balance
Unrestricted Net Assets$431,961$906,175▲ $474,214
Total Net Assets Fund Balance$431,961$906,175▲ $474,214
Total Liabilities and Net Assets / Fund Balance$467,596$937,314▲ $469,718

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$85,497$37,014$122,511
Other Land Buildings$81,130-$81,130
Equipment$21,408$14,242$35,650
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken WhitePresident
Kathy CarrollBoard Member
Katie DinneenBoard Member
Lisa Van BuskirkBoard Member
Madeline CallahanBoard Member
Keoni VaughnExecutive Director
Debbie FischerSecretary
Barbara McintyreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$891,437
Program Service Revenue
$34,036
Investment Income
$239
Other Revenue
$0
All Other Contributions
$632,354
Change in Net Assets
$474,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$247,961
Other Expenses$203,537
Total Fundraising Expense$14,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,848--$197,848
Other Employee Benefits$32,717--$32,717
Fees for Services Accounting-$24,400-$24,400
Fees for Services Other$23,650--$23,650
Office Expenses$16,814-$3,053$19,867
Insurance$19,121--$19,121
Occupancy$17,912--$17,912
Payroll Taxes$17,396--$17,396
Depreciation Depletion$16,579--$16,579
Conferences and Meetings--$11,144$11,144
Other Expenses$5,597--$5,597
All Other Expenses$4,064--$4,064
Total Functional Expenses$412,901$24,400$14,197$451,498
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 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, Part VI, Section B, Line 11B

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.

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 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).

Form 990, Part VII, Section A

Lcs is a supported organization, one of several, under pacific animal initiatives. Compensation reported here is the total these individuals receive for their roles in all of those organizations, not for their work with lcs alone.

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
Ken White
Title
President
Phone
8082159066
Signed
2019-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken White
Formed
2007
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
3
Employees
10
Volunteers
77

Preparer

Firm
Rina Accountancy Corporation
Address
150 POST STREET SUITE 200, SAN FRANCISCO, CA 94108
Preparer
Tracy Teale
Phone
4157774488
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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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IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEN WHITE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3LISA VAN BUSKIRK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4KEONI VAUGHN
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BOARD MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PENINSULA HUMANE SOCIETY & SPCA, RELATED ORGANZIATION OF LANAI CAT SANCTURARY, UTLIZES COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH COMPENSATION OF THE TOP MANAGEMENT OFFICIAL.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LANAI 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/ExplanationTxt2GOVERNING 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/ExplanationTxt3LCS IS A SUPPORTED ORGANIZATION, ONE OF SEVERAL, UNDER PACIFIC ANIMAL INITIATIVES. COMPENSATION REPORTED HERE IS THE TOTAL THESE INDIVIDUALS RECEIVE FOR THEIR ROLES IN ALL OF THOSE ORGANIZATIONS, NOT FOR THEIR WORK WITH LCS ALONE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII, SECTION A
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1PENINSULA HUMANE SOCIETY & SPCA PACIFIC ANIMAL INITIATIVES

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