Civic Intelligence

Homestead Community Development Corporation

990 • Fiscal year 2019 • EIN 27-2012662

Nov 01, 2018 to Oct 31, 2019 • Filed on Sep 10, 2020

Organization ProfileN/A
PO Box 646Anahola, HI 96703

(808) 596-8155

Siviq Scores

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

Liabilities / Assets

68th percentile

0.23x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.55x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$82,800

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

60th percentile

6.9%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

77th percentile

23%

Faster revenue growth than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$1,870,809

Up $120,020 (+6.9%) from 2018

Net Assets

Down

$1,431,173

Down $131,822 (-8.4%) from 2018

Liabilities

Up

$439,636

Up $251,842 (+134%) from 2018

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin28th percentile

Revenue

Up

$802,700

Up $150,501 (+23%) from 2018

Expenses

Up

$838,852

Up $236,108 (+39%) from 2018

Net Income

Down

-$36,152

Down $85,607 (-173%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$10M$5.0M$0Assets 2015: $1,052,069Liabilities 2015: $323,018Net Assets 2015: $729,0512015Assets 2016: $1,065,927Liabilities 2016: $324,849Net Assets 2016: $741,0782016Assets 2017: $1,744,293Liabilities 2017: $231,046Net Assets 2017: $1,513,2472017Assets 2018: $1,750,789Liabilities 2018: $187,794Net Assets 2018: $1,562,9952018Assets 2019: $1,870,809Liabilities 2019: $439,636Net Assets 2019: $1,431,1732019Assets 2020: $2,314,831Liabilities 2020: $898,383Net Assets 2020: $1,416,4482020Assets 2022: $3,755,135Liabilities 2022: $1,422,701Net Assets 2022: $2,332,4342022Assets 2023: $4,324,358Liabilities 2023: $1,563,378Net Assets 2023: $2,760,9802023Assets 2024: $9,468,904Liabilities 2024: $6,185,340Net Assets 2024: $3,283,5642024

Highlighted filing

2019

Assets$1,870,809
Liabilities$439,636
Net Assets$1,431,173
Open 2019 Filing

Operations Trend

Revenue Growth77th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $380,455Expenses 2015: $432,746Net Income 2015: -$52,2912015Revenue 2016: $516,847Expenses 2016: $501,509Net Income 2016: $15,3382016Revenue 2017: $580,610Expenses 2017: $403,600Net Income 2017: $177,0102017Revenue 2018: $652,199Expenses 2018: $602,744Net Income 2018: $49,4552018Revenue 2019: $802,700Expenses 2019: $838,852Net Income 2019: -$36,1522019Revenue 2020: $1,186,499Expenses 2020: $1,201,224Net Income 2020: -$14,7252020Revenue 2022: $2,514,935Expenses 2022: $1,910,533Net Income 2022: $604,4022022Revenue 2023: $2,120,065Expenses 2023: $1,557,344Net Income 2023: $562,7212023Revenue 2024: $2,719,395Expenses 2024: $2,196,811Net Income 2024: $522,5842024

Highlighted filing

2019

Revenue$802,700
Expenses$838,852
Net Income-$36,152
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Sep 10, 2020
Return Version
2018v3.2
Gross Receipts
$802,700
Mission and Program Overview

Mission

To develop and facilitate the development of homestead projects and programs that promote economic development, homestead association capacity to own or operate community facilities and other projects located on the lands established under the hawaiian homes commission act.

To develop and facilitate the development of homestead projects and programs tht promote economic development, homestead association capacity to own or operate community facilities and other projects located on the lands established under the hawaiian homes commission act.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,685,162$1,664,675▼ $20,487
Accounts Receivable$9,968$77,154▲ $67,186
Cash and Non-Interest-Bearing Accounts$41,811$75,204▲ $33,393
Pledges and Grants Receivable-$42,636-
Prepaid Expenses and Deferred Charges$8,522$10,716▲ $2,194
Inventories for Sale or Use$5,326--
Total Assets$1,750,789$1,870,809▲ $120,020
Other Assets Total$0$424▲ $424
Liabilities
Unsecured Notes Loans Payable$186,699$432,750▲ $246,051
Accounts Payable and Accrued Expenses$-75$6,786▲ $6,861
Other Liabilities$1,170$100▼ $1,070
Total Liabilities$187,794$439,636▲ $251,842
Net Assets / Fund Balance
Unrestricted Net Assets$1,562,995$1,431,173▼ $131,822
Total Net Assets Fund Balance$1,562,995$1,431,173▼ $131,822
Total Liabilities and Net Assets / Fund Balance$1,750,789$1,870,809▲ $120,020

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,494,048$242,404$1,736,452
Leasehold Improvements$128,538$34,741$163,279
Equipment$42,089$43,225$85,314
Other Land Buildings$0$29,800$29,800
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robin DannerChief Executive OfficerFT$82,800$82,800

Board Members and Trustees

NameTitle
Iwalani McbrayerBoard Chair
Mike HodsonBoard Vice Chair
Kamaka AvelinoDirector
Kekoa EnomotoDirector
Liberta AlbaoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$209,388
Program Service Revenue
$593,312
Investment Income
$0
Other Revenue
$0
All Other Contributions
$161,251
Change in Net Assets
$-36,152

Audited Revenue Reconciliation

Revenue per Audited Statements
$802,700
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$802,700
Total Revenue per Form 990
$802,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$561,810
Salaries, Compensation, and Employee Benefits$277,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,471$13,450-$129,921
Current Officers, Directors, Trustees, and Key Employees$66,240$16,560-$82,800
Depreciation Depletion-$73,011-$73,011
Fees for Services Other$65,172--$65,172
All Other Expenses$53,953$10-$53,963
Travel$39,567$11,752-$51,319
Other Employee Benefits$37,818$5,477-$43,295
Fees for Services Accounting-$28,182-$28,182
Other Expenses$24,278$1,240-$25,518
Conferences and Meetings$23,346$195-$23,541
Fees for Services Management$22,766--$22,766
Payroll Taxes$17,995$3,031-$21,026
Insurance$15,457$4,013-$19,470
Interest$16,572--$16,572
Advertising$10,247--$10,247
Office Expenses$881$176-$1,057
Occupancy$144$424-$568
Total Functional Expenses$677,749$161,103$0$838,852

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$838,852
Total Expenses per Audited Statements$838,852
Total Expenses per Form 990$838,852
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
Refundable Deposit$100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
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

“Form 990 is not provided to the governing body before filing.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Homestead Community Development
EIN
27-2012662
Phone
8085968155
Address
PO BOX 646, ANAHOLA, HI 96703

Signing Officer

Name
Iwalani Mcbrayer
Title
Board Chair
Phone
8085968155
Signed
2020-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Iwalani Mcbrayer
Formed
2009
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
James D Jennings CPA Inc
Address
615 PIIKOI ST SUITE 1507, HONOLULU, HI 96814
Preparer
James Jennings
Phone
8089428813
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Hcdc adopted the provisions of asc 740, income taxes, on january 1, 2009. As required by the uncertain tax position guidance in asc 740, hcdc recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, hcdc applied the uncertain tax position guidance in asc 740 to all tax positions for which the statute of limitations has remained open. As a result of the implementation of the uncertain tax position guidance in asc 740, hcdc has not recognized additional liability for unrecognized tax benefits nor any interest and penalties as of october 31, 2019. Management does not anticipate that this will change significantly in the next twelve months. Hcdc files income tax returns in the u.s. Federal jurisdiction. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, hcdc is no longer subject to u.s. Federal income tax examinations by tax authorities for years before 2015.”

Raw XML AppendixShowing 400 of 438 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/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0105610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt019275
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0298132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0497572
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0372230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02134735
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07800
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07800
IRS990ScheduleA/InvestmentIncomeCYPct00.00290
IRS990ScheduleA/InvestmentIncomePYPct00.00360
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79820
IRS990ScheduleA/PublicSupportPY509Pct00.74750
IRS990ScheduleA/PublicSupportTotal509Amt02128410
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0178160
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt083823
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0228161
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt040000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0530144
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0178160
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt083823
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0228161
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt040000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0403742
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0516847
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0372230
IRS990ScheduleA/Total509Grp/TotalAmt02658554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0802700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0563035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0403742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0516847
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0380030
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02666354
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01494048
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0242404
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01736452
IRS990ScheduleD/EquipmentGrp/BookValueAmt042089
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043225
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085314
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0838852
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034741
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0163279
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029800
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE DEPOSIT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0802700
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HCDC ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, HCDC RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, HCDC APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, HCDC HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF OCTOBER 31, 2019. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. HCDC FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, HCDC IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0838852
IRS990ScheduleD/TotalLiabilityAmt0100
IRS990ScheduleD/TotalRevenuePerForm990Amt0802700
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0802700
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0838852
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS NOT PROVIDED TO THE GOVERNING BODY BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0677749
IRS990/TotalFunctionalExpensesGrp/TotalAmt0838852
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0187794
IRS990/TotalLiabilitiesEOYAmt0439636
IRS990/TotalLiabilitiesGrp/BOYAmt0187794
IRS990/TotalLiabilitiesGrp/EOYAmt0439636
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01562995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01431173
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0677749
IRS990/TotalProgramServiceRevenueAmt0593312
IRS990/TotalReportableCompFromOrgAmt082800
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0593312
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0802700
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt011752
IRS990/TravelGrp/ProgramServicesAmt039567
IRS990/TravelGrp/TotalAmt051319
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/UponRequestInd0X
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IRS990/VotingMembersGoverningBodyCnt05
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,870,809
Liabilities
$439,636
Net assets
$1,431,173
Revenue
$802,700
Expenses
$838,852
Net income
-$36,152
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.47$6.19$3.28$2.72$2.20$0.52
2023Detailed filing. Detailed filing data is available for this year.$4.32$1.56$2.76$2.12$1.56$0.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.42$2.33$2.51$1.91$0.60
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.90$1.42$1.19$1.20$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.87$0.44$1.43$0.80$0.84$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.75$0.19$1.56$0.65$0.60$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.74$0.23$1.51$0.58$0.40$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.32$0.74$0.52$0.50$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.32$0.73$0.38$0.43$0.05