Civic Intelligence

I-Lion Hawaii School

990 • Fiscal year 2015 • EIN 27-2114785

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 15, 2016

Organization ProfileWWW.I-LION.ORG
1440 Kapiolani Blvd No 1250Honolulu, HI 96814

(808) 949-8770

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Balance Sheet
Liabilities / Assets73rd percentile

Assets

$54,469

No earlier filing loaded for comparison.

Net Assets

$51,048

No earlier filing loaded for comparison.

Liabilities

$3,421

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin17th percentile

Revenue

$341,574

No earlier filing loaded for comparison.

Expenses

$403,017

No earlier filing loaded for comparison.

Net Income

-$61,443

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0Assets 2015: $54,469Liabilities 2015: $3,421Net Assets 2015: $51,0482015Assets 2016: $30,320Liabilities 2016: $1,443Net Assets 2016: $28,8772016Assets 2017: $26,279Liabilities 2017: $2,433Net Assets 2017: $23,8462017Assets 2018: $18,579Liabilities 2018: $639Net Assets 2018: $17,9402018Assets 2019: $17,553Liabilities 2019: $1,712Net Assets 2019: $15,8412019Assets 2020: $32,387Liabilities 2020: $5,309Net Assets 2020: $27,0782020Assets 2021: $26,661Liabilities 2021: $3,597Net Assets 2021: $23,0642021Assets 2022: $46,446Liabilities 2022: $3,676Net Assets 2022: $42,7702022Assets 2023: $62,118Net Assets 2023: $62,1182023Assets 2024: $73,057Net Assets 2024: $73,0572024

Highlighted filing

2015

Assets$54,469
Liabilities$3,421
Net Assets$51,048
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2015: $341,574Expenses 2015: $403,017Net Income 2015: -$61,4432015Revenue 2016: $77,000Expenses 2016: $99,171Net Income 2016: -$22,1712016Revenue 2017: $100,000Expenses 2017: $105,031Net Income 2017: -$5,0312017Revenue 2018: $91,750Expenses 2018: $97,656Net Income 2018: -$5,9062018Revenue 2019: $88,679Expenses 2019: $90,778Net Income 2019: -$2,0992019Revenue 2020: $107,439Expenses 2020: $96,204Net Income 2020: $11,2352020Revenue 2021: $70,000Expenses 2021: $74,015Net Income 2021: -$4,0152021Revenue 2022: $115,956Expenses 2022: $96,250Net Income 2022: $19,7062022Revenue 2023: $160,000Expenses 2023: $139,881Net Income 2023: $20,1192023Revenue 2024: $156,000Expenses 2024: $144,465Net Income 2024: $11,5352024

Highlighted filing

2015

Revenue$341,574
Expenses$403,017
Net Income-$61,443
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$341,574
Mission and Program Overview

Mission

To provide educational and cultural exchange programs to foreign students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$92,705$37,615▼ $55,090
Land, Buildings, and Equipment, Net$7,287$4,354▼ $2,933
Prepaid Expenses and Deferred Charges$780$780→ $0
Total Assets$112,491$54,469▼ $58,022
Other Assets Total$11,719$11,720▲ $1
Liabilities
Accounts Payable and Accrued Expenses-$3,421-
Total Liabilities$0$3,421▲ $3,421
Net Assets / Fund Balance
Unrestricted Net Assets$112,491$51,048▼ $61,443
Total Net Assets Fund Balance$112,491$51,048▼ $61,443
Total Liabilities and Net Assets / Fund Balance$112,491$54,469▼ $58,022

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,171$28,670$31,841
Other Land Buildings$1,183$7,360$8,543
Other Assets Org$794--
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Masato WatanabePresident/director
Hiroyuki KatoVice President/director
Jun OgataSecretary/director
Motoki SakariAssistant Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$325,000
Program Service Revenue
$16,574
Investment Income
$0
Other Revenue
$0
All Other Contributions
$325,000
Change in Net Assets
$-61,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,787
Other Expenses$162,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,045--$221,045
Occupancy-$55,449-$55,449
Payroll Taxes$19,742--$19,742
Insurance-$19,036-$19,036
Fees for Services Accounting$18,926--$18,926
Travel$17,071--$17,071
Fees for Services Legal$10,000--$10,000
Other Expenses$3,429--$3,429
All Other Expenses$3,402--$3,402
Fees for Services Other$3,223--$3,223
Depreciation Depletion-$2,935-$2,935
Office Expenses-$1,345-$1,345
Total Functional Expenses$324,252$78,765$0$403,017
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 8B

“NOT APPLICABLE”

Form 990, Part VI, Section B, Line 11

“Completed draft form 990 is sent by the cpa to mr. Jun ogata, secretary/treasurer, who then disseminates the form 990 to the other board members for review/comment.”

Form 990, Part VI, Section B, Line 12C

“In accordance with its conflict of interest policy, i-lion hawaii school requires its officers and directors to disclose any actual or possible conflicts of interest. I-lion's officers and directors have reviewed the policy's terms and have ample opportunity to bring up potential conflicts at its meetings. Additionally, all officers and directors will be provided with an annual statement for signature which affirms that person: (1) has received a copy of the conflict of interest policy; (2)has read and understands the policy; (3) has agreed to comply with the policy; and (4) understands that i-lion is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

Form 990, Part VI, Section B, Line 15

“We based the teachers' salary on the average salary for teachers employed with the department of education in hawaii. The determined salary was approved by the principal, director and the board of directors.”

Form 990, Part VI, Section C, Line 19

“I-lion is currently making its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
I-lion Hawaii School
EIN
27-2114785
Phone
8089498770
Address
1440 KAPIOLANI BLVD NO 1250, HONOLULU, HI 96814

Signing Officer

Name
Jun Ogata
Title
Secretary
Phone
8089498770
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Masato Watanabe
Formed
2010
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
0
Employees
6
Volunteers
6

Preparer

Firm
Gilford Sato & Associates Cpas Inc
Address
711 KAPIOLANI BLVD SUITE 1000, HONOLULU, HI 96813
Preparer
Joanne Hoe
Phone
8089428868
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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0I-LION DOES NOT CURRENTLY HAVE ANY BROCHURES, CATALOGUES OR OTHER WRITTEN COMMUNICATIONS TO THE PUBLIC DEALING WITH STUDENT ADMISSION, PROGRAMS AND SCHOLARSHIPS. ANY FUTURE BROCHURES, CATALOGUES OR OTHER WRITTEN COMMUNICATIONS TO THE PUBLIC WILL INCLUDE I-LION'S RACIALLY NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14B. NOT APPLICABLE. I-LION DOES NOT CURRENTLY OFFER ANY SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE TO ITS STUDENTS. 4C. NOT APPLICABLE. I-LION DOES NOT HAVE ANY CATALOGUES, BROCHURES, ANNOUNCEMENTS OR OTHER WRITTEN COMMUNICATIONS TO THE PUBLIC DEALING WITH STUDENT ADMISSIONS, PROGRAMS AND SCHOLARSHIPS. 4D. NOT APPLICABLE. I-LION DOES NOT CURRENTLY SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLETED DRAFT FORM 990 IS SENT BY THE CPA TO MR. JUN OGATA, SECRETARY/TREASURER, WHO THEN DISSEMINATES THE FORM 990 TO THE OTHER BOARD MEMBERS FOR REVIEW/COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN ACCORDANCE WITH ITS CONFLICT OF INTEREST POLICY, I-LION HAWAII SCHOOL REQUIRES ITS OFFICERS AND DIRECTORS TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST. I-LION'S OFFICERS AND DIRECTORS HAVE REVIEWED THE POLICY'S TERMS AND HAVE AMPLE OPPORTUNITY TO BRING UP POTENTIAL CONFLICTS AT ITS MEETINGS. ADDITIONALLY, ALL OFFICERS AND DIRECTORS WILL BE PROVIDED WITH AN ANNUAL STATEMENT FOR SIGNATURE WHICH AFFIRMS THAT PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (2)HAS READ AND UNDERSTANDS THE POLICY; (3) HAS AGREED TO COMPLY WITH THE POLICY; AND (4) UNDERSTANDS THAT I-LION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WE BASED THE TEACHERS' SALARY ON THE AVERAGE SALARY FOR TEACHERS EMPLOYED WITH THE DEPARTMENT OF EDUCATION IN HAWAII. THE DETERMINED SALARY WAS APPROVED BY THE PRINCIPAL, DIRECTOR AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4I-LION IS CURRENTLY MAKING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TaxExemptBondsInd00
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ReturnHeader/ReturnTs02016-02-01T19:17:38-06:00
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ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$54,469
Liabilities
$3,421
Net assets
$51,048
Revenue
$341,574
Expenses
$403,017
Net income
-$61,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.73$1.56$1.44$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.62$1.60$1.40$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.04$0.43$1.16$0.96$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.23$0.70$0.74$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.05$0.27$1.07$0.96$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$0.89$0.91$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.92$0.98$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$1.00$1.05$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.77$0.99$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.03$0.51$3.42$4.03$0.61