Civic Intelligence

Island Pacific Academy Foundation

990 • Fiscal year 2014 • EIN 26-4464340

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 12, 2015

Organization ProfileN/A
909 Haumea Street96707

(808) 674-3523

Siviq Scores

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

Liabilities / Assets

94th percentile

1.05x

Higher debt load relative to assets than 94% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

98th percentile

18.22x

Higher debt load relative to revenue than 98% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

9th percentile

-22%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

32nd percentile

-0.6%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M 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 / Assets94th percentile

Assets

Down

$24,813,780

Down $158,020 (-0.6%) from 2013

Net Assets

Down

-$1,234,108

Down $310,611 (-34%) from 2013

Liabilities

Up

$26,047,888

Up $152,591 (+0.6%) from 2013

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin9th percentile

Revenue

$1,429,881

No earlier filing loaded for comparison.

Expenses

Down

$1,740,492

Down $19,441 (-1.1%) from 2013

Net Income

-$310,611

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$30M$20M$10M$0-$10MAssets 2012: $25,541,997Liabilities 2012: $26,242,260Net Assets 2012: -$700,2632012Assets 2013: $24,971,800Liabilities 2013: $25,895,297Net Assets 2013: -$923,4972013Assets 2014: $24,813,780Liabilities 2014: $26,047,888Net Assets 2014: -$1,234,1082014Assets 2015: $24,904,814Liabilities 2015: $26,561,148Net Assets 2015: -$1,656,3342015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2014

Assets$24,813,780
Liabilities$26,047,888
Net Assets-$1,234,108
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,790,4142012Expenses 2013: $1,759,9332013Revenue 2014: $1,429,881Expenses 2014: $1,740,492Net Income 2014: -$310,6112014Revenue 2015: $1,337,001Expenses 2015: $1,759,227Net Income 2015: -$422,2262015Revenue 2016: $4,056,552Expenses 2016: $2,400,219Net Income 2016: $1,656,3332016

Highlighted filing

2014

Revenue$1,429,881
Expenses$1,740,492
Net Income-$310,611
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 12, 2015
Return Version
2013v4.0
Gross Receipts
$1,429,881
Mission and Program Overview

Mission

The foundation was formed exclusively for the benefit of, to perform the functions of, or to carry out the purposes of island pacific academy, inc., a hawaii non-profit corporation that has been recognized as tax exempt under 501(c)(3) of the internal revenue code and classified as an organization described in sections 509(a)(1) and 170(b)(1)(a)(ii) of the code.

To operate for the exclusive benefit of island pacific academy, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,166,726$23,622,488▼ $544,238
Pledges and Grants Receivable-$750,200-
Cash and Non-Interest-Bearing Accounts$2,364$500▼ $1,864
Total Assets$24,971,800$24,813,780▼ $158,020
Other Assets Total$802,710$440,592▼ $362,118
Liabilities
Mortgage Notes Payable Secured by Investment Property$25,819,868$25,569,090▼ $250,778
Accounts Payable and Accrued Expenses$61,005$464,374▲ $403,369
Other Liabilities$14,424$14,424→ $0
Total Liabilities$25,895,297$26,047,888▲ $152,591
Net Assets / Fund Balance
Unrestricted Net Assets$-923,497$-1,234,108▼ $310,611
Total Net Assets Fund Balance$-923,497$-1,234,108▼ $310,611
Total Liabilities and Net Assets / Fund Balance$24,971,800$24,813,780▼ $158,020

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,138,816$2,604,693$21,743,509
Land$4,480,425-$4,480,425
Other Land Buildings$3,247$3,248$6,495
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
KEVIN O'KEEFEPresident
Scott SchumakerDirector
Stacey SuzuiDirector
Daniel E WhiteSecretary
Barbara Lum LeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,429,881
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-310,611

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,429,881
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,429,881
Total Revenue per Form 990
$1,429,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,740,492
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
Occupancy$1,182,925--$1,182,925
Depreciation Depletion$557,206--$557,206
Other Expenses$361--$361
Total Functional Expenses$1,740,492$0$0$1,740,492

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,740,492
Total Expenses per Audited Statements$1,740,492
Total Expenses per Form 990$1,740,492
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$14,424
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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 11

“A copy of the form 990 is provided to the board of directors for review prior to filing.”

Form 990, Part VI, Section C, Line 19

“Copies are available in the business office and can be seen upon request.”

Filing and Contact Details

Filer

EIN
26-4464340
Phone
8086743523

Signing Officer

Name
KEVIN O'KEEFE
Title
President
Phone
8086743523
Signed
2015-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
KEVIN O'KEEFE
Formed
2009
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Management is required to ascertain the effect of uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management is not aware of any uncertain tax positions. Tax returns are open for examination by the taxing authorities until the statute of limitation (generally three years) expires.”

Raw XML Appendix357 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/MissionDesc0THE FOUNDATION IS FORMED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF ISLAND PACIFIC ACADEMY, INC, A HAWAII NON-PROFIT CORPORATION THAT HAS BEEN RECOGNIZED AS TAX EXEMPT UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS AN ORGANIZATION DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(II) OF THE CODE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO ASCERTAIN THE EFFECT OF UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE STATUTE OF LIMITATION (GENERALLY THREE YEARS) EXPIRES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES ARE AVAILABLE IN THE BUSINESS OFFICE AND CAN BE SEEN UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01740492
IRS990/TotalFunctionalExpensesGrp/TotalAmt01740492
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025895297
IRS990/TotalLiabilitiesEOYAmt026047888
IRS990/TotalLiabilitiesGrp/BOYAmt025895297
IRS990/TotalLiabilitiesGrp/EOYAmt026047888
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-923497
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1234108
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01740492
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01429881
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024971800
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024813780
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-923497
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1234108
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10909 HAUMEA STREET
IRS990/USAddress/City0KAPOLEI
IRS990/USAddress/State0HI
IRS990/USAddress/ZIPCode096707
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN O'KEEFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086743523
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10ISLAND PACIFIC ACADEMY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0264464340
ReturnHeader/Filer/PhoneNum08086743523
ReturnHeader/Filer/USAddress/AddressLine10909 HAUMEA STREET
ReturnHeader/Filer/USAddress/City0KAPOLEI
ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode096707
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651203311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WIKOFF COMBS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101001 BISHOP ST STE 2760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode096813
ReturnHeader/PreparerPersonGrp/PhoneNum08087911414
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02015-03-16T00:04:50-05:00
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
$24,813,780
Liabilities
$26,047,888
Net assets
-$1,234,108
Revenue
$1,429,881
Expenses
$1,740,492
Net income
-$310,611
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$4.06$2.40$1.66
2015Detailed filing. Detailed filing data is available for this year.$24.9$26.6$1.66$1.34$1.76$0.42
2014Detailed filing. Detailed filing data is available for this year.$24.8$26.0$1.23$1.43$1.74$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.0$25.9$0.92$1.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$26.2$0.70$1.79