Civic Intelligence

Moanalua Elementary School PTO

EIN 27-0593146 • 501(c)3 • Honolulu, HI

Pub. 78 Eligible

Profile

To promote welfare of children in school and home

1337 Mahiole StreetHonolulu, HI 96819-1747

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-4.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$119,481

Up $14,747 (+14%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$119,481

Up $14,747 (+14%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin81st percentile

Revenue

Down

$50,865

Down $2,220 (-4.2%) from 2023

Expenses

Down

$36,118

Down $61,401 (-63%) from 2023

Net Income

Up

$14,747

Up $59,181 (+133%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$150K$100K$50K$0Assets 2016: $62,528Liabilities 2016: $0Net Assets 2016: $62,5282016Assets 2020: $131,524Liabilities 2020: $0Net Assets 2020: $131,5242020Assets 2021: $122,250Liabilities 2021: $0Net Assets 2021: $122,2502021Assets 2022: $149,168Liabilities 2022: $0Net Assets 2022: $149,1682022Assets 2023: $104,734Liabilities 2023: $0Net Assets 2023: $104,7342023Assets 2024: $119,481Liabilities 2024: $0Net Assets 2024: $119,4812024

Highlighted filing

2024

Assets$119,481
Liabilities$0
Net Assets$119,481
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2016: $53,317Expenses 2016: $102,004Net Income 2016: -$48,6872016Revenue 2020: $53,781Expenses 2020: $42,702Net Income 2020: $11,0792020Revenue 2021: $46,387Expenses 2021: $55,661Net Income 2021: -$9,2742021Revenue 2022: $51,090Expenses 2022: $24,172Net Income 2022: $26,9182022Revenue 2023: $53,085Expenses 2023: $97,519Net Income 2023: -$44,4342023Revenue 2024: $50,865Expenses 2024: $36,118Net Income 2024: $14,7472024

Highlighted filing

2024

Revenue$50,865
Expenses$36,118
Net Income$14,747
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$119,481
Liabilities
$0
Net assets
$119,481
Revenue
$50,865
Expenses
$36,118
Net income
$14,747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.51$0.36$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.53$0.98$0.44
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.51$0.24$0.27
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.46$0.56$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.54$0.43$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.53$1.02$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 11, 2025
Return Version
2023v6.0
Gross Receipts
$124,960
Mission and Program Overview

Mission

To promote welfare of children in school and home

Program Services

DescriptionGrantsExpenses
GRADE LEVEL EXPENSES BY GRADE$0$21,391
READING INCENTIVE PROGRAM$0$1,221
TEACHING SUPPLIES AND TRAINING HELP TO PURCHASE SUPPLIES FOR CLASSROOMS AND FUND TEACHER PROGRAMS; 750+ STUDENTS BENEFITED$0$1,023
CAMPUS BEAUTIFICATION$0$919
HOSPITALITY$0$765
STEM$0$600
TEACHER APPPRECIATION$0$541
WEB PAGE$0$408
HEALTH & FITNESS$0$305
SPONSORED STUDENT PROGRAMS HELP TO FUND VARIOUS STUDENT ACTIVITIES & PROGRAMS; 750+ STUDENTS BENEFITED$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NISHIMOTO KRISTYNPresident-$0--
MOANA KELENVice President-$0--
MIKAMI DARLENESecretary-$0--
INOUE JODITreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fun Fair$51,517$51,517$25,485$26,032
Fun Run$25,225$25,225$24,090$1,135
Total Events$114,329$114,329$74,095$40,234
Filing and Contact Details

Filer

Filer Name
Moanalua Elementary School Pto
EIN
27-0593146
Phone
8088317878
Address
1337 MAHIOLE STREET, HONOLULU, HI 96819-1747

Signing Officer

Name
Jodi Inoue
Title
Treasurer
Phone
8088317878
Signed
2025-05-11
Discuss with paid preparer
Yes

Preparer

Firm
Dan K Kikuyama CPA
Address
2885 PAA STREET SUITE 202, HONOLULU, HI 96819
Preparer
Dan K Kikuyama
Phone
8088387575
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: MANAGEMENT & GENERAL PTO EXPENSES. Amount: 5281. Description: PROGRAM-PTO PROGRAM EXPENSES. Amount: 26150. Description: PROGRAM-TEACHERS & STAFF SUPPLEMENT. Amount: 1023. Total to Form 990-EZ, line 16: 32454.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: REFUNDABLE EXPENSE. Beg. of Year Amount: 1796. End of Year Amount: 76.”

Raw XML Appendix203 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/FormAndLineReferenceDesc0SCHEDULE A PART IV SECTION C
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: REFUNDABLE EXPENSE. Beg. of Year Amount: 1796. End of Year Amount: 76.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
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TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-11
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
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ReturnHeader/PreparerPersonGrp/PhoneNum08088387575
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN K KIKUYAMA
ReturnHeader/ReturnTs02025-05-13T03:27:39-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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