Civic Intelligence

Levin Education Access Project

EIN 27-1080346 • 501(c)3

Profile

To promote health and education law and policy to improve educational and healthcare services for children with disabilities.

851 Fort Street No 40096813
Siviq Scores

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

Liabilities / Assets

100th percentile

72.00x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

6.65x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

85th percentile

$10,800

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 32.5% of source-year revenue.

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

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

76th percentile

28%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,064

Down $131,455 (-98%) from 2014

Liabilities

Down

$220,606

Down $105,884 (-32%) from 2014

Net Assets

Down

-$217,542

Down $25,571 (-13%) from 2014

Revenue

Down

$33,196

Down $100,712 (-75%) from 2014

Expenses

Down

$38,486

Down $157,780 (-80%) from 2014

Net Income

Up

-$5,290

Up $57,068 (+92%) from 2014

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2012: $146,290Liabilities 2012: $253,023Net Assets 2012: -$106,7332012Assets 2013: $147,933Liabilities 2013: $277,547Net Assets 2013: -$129,6142013Assets 2014: $134,519Liabilities 2014: $326,490Net Assets 2014: -$191,9712014Assets 2016: $3,064Liabilities 2016: $220,606Net Assets 2016: -$217,5422016

Highlighted filing

2016

Assets$3,064
Liabilities$220,606
Net Assets-$217,542

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $137,255Expenses 2012: $161,494Net Income 2012: -$24,2392012Expenses 2013: $311,4162013Revenue 2014: $133,908Expenses 2014: $196,266Net Income 2014: -$62,3582014Revenue 2016: $33,196Expenses 2016: $38,486Net Income 2016: -$5,2902016

Highlighted filing

2016

Revenue$33,196
Expenses$38,486
Net Income-$5,290

Filings

Latest Detailed Filing

The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$133,908
Mission and Program Overview

Mission

To promote health and education law and policy to improve educational and healthcare services for children with disabilities.

Program Services

DescriptionGrantsExpenses
PROVIDED QUALITY LEGAL REPRESENTATION TO ENFORCE DISABILITY RIGHTS LAW AND IMPROVE THE ACCESS AND DELIVERY OF EDUCATION AND SERVICES AS AN ORGANIZATIONAL PLAINTIFF AND ON BEHALF OF INDIVIDUALS IN FURTHERANCE OF THE PUBLIC INTEREST. SERVED 10 INDIVIDUALS.$0$148,222
PROVIDED COMMUNITY OUTREACH SERVICES TO PARENTS OF CHILDREN WHO ARE OVER-REPRESENTED YET UNDERSERVED IN SPECIAL EDUCATION AND ARE UNABLE TO SECURE APPROPRIATE INFORMATION, SUPPORT, AND LEGAL REPRESENTATION. SERVED APPROXIMATELY 42 INDIVIDUALS.$0$16,469
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN K DORSEYDirectorFT$114,000$4,027$118,027
STANLEY E LEVINPresident-$0--
CARL VARADYVice President-$0--
PATRICIA NAHALETreasurer-$0--
TRACY MATSUOSecretary-$0--
Filing and Contact Details

Filer

EIN
27-1080346
Phone
8085247500

Signing Officer

Name
Tracy Matsuo
Title
Secretary
Phone
8085247500
Signed
2015-05-15
Discuss with paid preparer
Yes

Preparer

Preparer
David M Carr Cpapfs Cfpr
Phone
8088331183
Supplemental Narrative

Additional Explanations

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

Description: registration and filing fees. Amount: 1,567. Description: supplies. Amount: 5,356. Description: insurance. Amount: 3,102. Description: penalties and interest. Amount: 327. Total to form 990-ez, line 16: 10,352.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: payroll tax liability. Beg. Of year amount: 102,852. End of year amount: 160,034. Description: client trust liability. Beg. Of year amount: 149,420. End of year amount: 141,181. Description: loan payable. Beg. Of year amount: 25,275. End of year amount: 25,275.

Form 990-ez, Part III, Line 28

The cases below represent the matters in litigation during the tax year: case 1 case seeks to establish a denial of fape due to inappropriate programming and placement and determine appropriate private placement under the idea for an autistic child. Fees recovered $ 0 case 2 case seeks to determine a denial of fape due to the implementations of furlough fridays and determine appropriate compensatory education. Fees recovered $ undetermined to date case 3 case seeks to establish a denial of fape including an inappropriate placement and determine an appropriate private placement under the idea for child suffering from emotional issues and cognitive challenges. Fees recovered $ undetermined to date case 4 case seeks to establish a denial of fape including abuse in an inappropriate placement and determine an appropriate private placement under the idea for child suffering from vision issues and cognitive challenges. Fees recovered $45,222 case 5 case seeks to establish a denial of fape including an inappropriate placement and determine an appropriate private placement under the idea for child suffering from emotional issues and cognitive challenges. Fees recovered $ undetermined to date case 6 case seeks to establish a denial of fape including an inappropriate placement and determine an appropriate private placement under the idea for child suffering from emotional issues and cognitive challenges. Fees recovered $12,394 case 7 case seeks to establish that subjecting a child to punitive discipline and abuse denies that child a fape. Case also strengthens a child's right to stay-put as provided by the idea. Fees recovered $ undetermined to date case 8 case seeks to enforce the ada related to sidewalk access in city and county of honolulu for the benefit of all mobility challenged in the city and county of honolulu. Fees recovered $0 case 9 case seeks to establish a denial of fape including abuse in an inappropriate placement and determine an appropriate private placement under the idea for child suffering from rett syndrome. Fees recovered $ undetermined to date case 10 ada, access to parks and park programs on the big island. Will allow all persons with disabilities to appropriately access all parks and park programs on the big island. Undetermined fees. Fees recovered $ undetermined to date case 11 case seeks to establish a denial of fape including an inappropriate placement and determine an appropriate private placement under the idea for child suffering from learning disability and attentional challenges. Fees recovered $ undetermined to date case 12 established that parents may seek damages under section 504 of the rehabilitation act for a school's failure to provide meaningful access to public education. Established that the idea is not the exclusive remedy available to parents seeking appropriate education for their disabled child. Fees recovered $50,000 case 13 case seeks to establish a denial of fape based on inappropriate program and placement and a failure to develop and implement an appropriate transition plan. Fees recovered $25,688 case 14 case seeks to preserve standards for placement decisions, including harmful effects under the idea for child suffering from autism. Fees recovered $533 total fees recovered - $133,837

Raw XML Appendix190 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.

Path#Value
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDED COMMUNITY OUTREACH SERVICES TO PARENTS OF CHILDREN WHO ARE OVER-REPRESENTED YET UNDERSERVED IN SPECIAL EDUCATION AND ARE UNABLE TO SECURE APPROPRIATE INFORMATION, SUPPORT, AND LEGAL REPRESENTATION. SERVED APPROXIMATELY 42 INDIVIDUALS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: REGISTRATION AND FILING FEES. AMOUNT: 1,567. DESCRIPTION: SUPPLIES. AMOUNT: 5,356. DESCRIPTION: INSURANCE. AMOUNT: 3,102. DESCRIPTION: PENALTIES AND INTEREST. AMOUNT: 327. TOTAL TO FORM 990-EZ, LINE 16: 10,352.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PAYROLL TAX LIABILITY. BEG. OF YEAR AMOUNT: 102,852. END OF YEAR AMOUNT: 160,034. DESCRIPTION: CLIENT TRUST LIABILITY. BEG. OF YEAR AMOUNT: 149,420. END OF YEAR AMOUNT: 141,181. DESCRIPTION: LOAN PAYABLE. BEG. OF YEAR AMOUNT: 25,275. END OF YEAR AMOUNT: 25,275.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CASES BELOW REPRESENT THE MATTERS IN LITIGATION DURING THE TAX YEAR: CASE 1 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE DUE TO INAPPROPRIATE PROGRAMMING AND PLACEMENT AND DETERMINE APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR AN AUTISTIC CHILD. FEES RECOVERED $ 0 CASE 2 CASE SEEKS TO DETERMINE A DENIAL OF FAPE DUE TO THE IMPLEMENTATIONS OF FURLOUGH FRIDAYS AND DETERMINE APPROPRIATE COMPENSATORY EDUCATION. FEES RECOVERED $ UNDETERMINED TO DATE CASE 3 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE INCLUDING AN INAPPROPRIATE PLACEMENT AND DETERMINE AN APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR CHILD SUFFERING FROM EMOTIONAL ISSUES AND COGNITIVE CHALLENGES. FEES RECOVERED $ UNDETERMINED TO DATE CASE 4 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE INCLUDING ABUSE IN AN INAPPROPRIATE PLACEMENT AND DETERMINE AN APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR CHILD SUFFERING FROM VISION ISSUES AND COGNITIVE CHALLENGES. FEES RECOVERED $45,222 CASE 5 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE INCLUDING AN INAPPROPRIATE PLACEMENT AND DETERMINE AN APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR CHILD SUFFERING FROM EMOTIONAL ISSUES AND COGNITIVE CHALLENGES. FEES RECOVERED $ UNDETERMINED TO DATE CASE 6 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE INCLUDING AN INAPPROPRIATE PLACEMENT AND DETERMINE AN APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR CHILD SUFFERING FROM EMOTIONAL ISSUES AND COGNITIVE CHALLENGES. FEES RECOVERED $12,394 CASE 7 CASE SEEKS TO ESTABLISH THAT SUBJECTING A CHILD TO PUNITIVE DISCIPLINE AND ABUSE DENIES THAT CHILD A FAPE. CASE ALSO STRENGTHENS A CHILD'S RIGHT TO STAY-PUT AS PROVIDED BY THE IDEA. FEES RECOVERED $ UNDETERMINED TO DATE CASE 8 CASE SEEKS TO ENFORCE THE ADA RELATED TO SIDEWALK ACCESS IN CITY AND COUNTY OF HONOLULU FOR THE BENEFIT OF ALL MOBILITY CHALLENGED IN THE CITY AND COUNTY OF HONOLULU. FEES RECOVERED $0 CASE 9 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE INCLUDING ABUSE IN AN INAPPROPRIATE PLACEMENT AND DETERMINE AN APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR CHILD SUFFERING FROM RETT SYNDROME. FEES RECOVERED $ UNDETERMINED TO DATE CASE 10 ADA, ACCESS TO PARKS AND PARK PROGRAMS ON THE BIG ISLAND. WILL ALLOW ALL PERSONS WITH DISABILITIES TO APPROPRIATELY ACCESS ALL PARKS AND PARK PROGRAMS ON THE BIG ISLAND. UNDETERMINED FEES. FEES RECOVERED $ UNDETERMINED TO DATE CASE 11 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE INCLUDING AN INAPPROPRIATE PLACEMENT AND DETERMINE AN APPROPRIATE PRIVATE PLACEMENT UNDER THE IDEA FOR CHILD SUFFERING FROM LEARNING DISABILITY AND ATTENTIONAL CHALLENGES. FEES RECOVERED $ UNDETERMINED TO DATE CASE 12 ESTABLISHED THAT PARENTS MAY SEEK DAMAGES UNDER SECTION 504 OF THE REHABILITATION ACT FOR A SCHOOL'S FAILURE TO PROVIDE MEANINGFUL ACCESS TO PUBLIC EDUCATION. ESTABLISHED THAT THE IDEA IS NOT THE EXCLUSIVE REMEDY AVAILABLE TO PARENTS SEEKING APPROPRIATE EDUCATION FOR THEIR DISABLED CHILD. FEES RECOVERED $50,000 CASE 13 CASE SEEKS TO ESTABLISH A DENIAL OF FAPE BASED ON INAPPROPRIATE PROGRAM AND PLACEMENT AND A FAILURE TO DEVELOP AND IMPLEMENT AN APPROPRIATE TRANSITION PLAN. FEES RECOVERED $25,688 CASE 14 CASE SEEKS TO PRESERVE STANDARDS FOR PLACEMENT DECISIONS, INCLUDING HARMFUL EFFECTS UNDER THE IDEA FOR CHILD SUFFERING FROM AUTISM. FEES RECOVERED $533 TOTAL FEES RECOVERED - $133,837
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 28
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/BuildTS02016-03-07 17:11:31Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine10LEVIN EDUCATION ACCESS PROJECT
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ReturnHeader/Filer/USAddress/State0HI
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990306868
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CARR GOUVEIA ASSOCIATES CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10680 IWILEI ROAD SUITE 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode096817
ReturnHeader/PreparerPersonGrp/PhoneNum08088331183
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M CARR CPAPFS CFPR
ReturnHeader/ReturnTs02015-05-15T20:31:00-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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