Civic Intelligence

Levin Education Access Project

990EZ • Fiscal year 2016 • EIN 27-1080346

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

851 Fort Street No 400Honolulu, HI 96813

(808) 524-7500

Siviq Scores

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

Liabilities / Assets

100th percentile

72.00x

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

2016 filings • 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.

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

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

80th percentile

$10,800

Higher top officer pay than 80% of similar nonprofits.

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

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

Asset Growth

68th percentile

16%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

78th percentile

28%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Down

$3,064

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

Net Assets

Down

-$217,542

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

Liabilities

Down

$220,606

Down $105,884 (-32%) 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

Historical Trend

Balance Sheet Trend

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

$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 across loaded years, with this 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
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$33,196
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 12 INDIVIDUALS.$0$22,367
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 24 INDIVIDUALS.$0$2,485
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN K DORSEYDirectorFT$10,800-$10,800
STANLEY E LEVINPresident-$0--
CARL VARADYVice President-$0--
PATRICIA NAHALETreasurer-$0--
TRACY MATSUOSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Levin Education Access Project
EIN
27-1080346
Phone
8085247500
Address
851 FORT STREET NO 400, HONOLULU, HI 96813

Signing Officer

Name
Susan Dorsey
Title
Director
Phone
8085247500
Signed
2017-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Carr Gouveia Associates Cpas Inc
Address
680 IWILEI ROAD SUITE 410, HONOLULU, HI 96817
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: 3. Description: insurance. Amount: 694. Description: supplies. Amount: 5,703. Total to form 990-ez, line 16: 6,400.

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

Description: payroll tax liability. Beg. Of year amount: 173,619. End of year amount: 179,815. Description: client trust liability. Beg. Of year amount: 16,010. End of year amount: 15,516. 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 collado case seeks to establish a denial of free appropriate public education (fape) due to inappropriate programming and placement and determine appropriate private placement under the individuals with disabilities education act (idea) for an autistic child. Fees recovered $18,256 case 2 davies 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 grimm 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 harry 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 5 hasegawa 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 lopez 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 7 rivers 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 8 russell 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 9 teramoto 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 $14,792

Raw XML Appendix166 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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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 24 INDIVIDUALS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: REGISTRATION AND FILING FEES. AMOUNT: 3. DESCRIPTION: INSURANCE. AMOUNT: 694. DESCRIPTION: SUPPLIES. AMOUNT: 5,703. TOTAL TO FORM 990-EZ, LINE 16: 6,400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PAYROLL TAX LIABILITY. BEG. OF YEAR AMOUNT: 173,619. END OF YEAR AMOUNT: 179,815. DESCRIPTION: CLIENT TRUST LIABILITY. BEG. OF YEAR AMOUNT: 16,010. END OF YEAR AMOUNT: 15,516. 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 COLLADO CASE SEEKS TO ESTABLISH A DENIAL OF FREE APPROPRIATE PUBLIC EDUCATION (FAPE) DUE TO INAPPROPRIATE PROGRAMMING AND PLACEMENT AND DETERMINE APPROPRIATE PRIVATE PLACEMENT UNDER THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT (IDEA) FOR AN AUTISTIC CHILD. FEES RECOVERED $18,256 CASE 2 DAVIES 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 GRIMM 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 HARRY 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 5 HASEGAWA 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 LOPEZ 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 7 RIVERS 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 8 RUSSELL 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 9 TERAMOTO 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 $14,792
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/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum08085247500
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEVIN EDUCATION ACCESS PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0LEVI
ReturnHeader/Filer/EIN0271080346
ReturnHeader/Filer/PhoneNum08085247500
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARR GOUVEIA ASSOCIATES CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0680 IWILEI ROAD SUITE 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096817
ReturnHeader/PreparerPersonGrp/PhoneNum08088331183
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M CARR CPAPFS CFPR
ReturnHeader/ReturnTs02017-05-15T14:36:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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