Civic Intelligence

Makauila Inc

990 • Fiscal year 2013 • EIN 27-2294683

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

1839 Keeaumoku Street96822

(808) 536-8978

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

58th percentile

5.9%

Higher net margin than 58% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

84th percentile

$80,400

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

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

Source year 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

$237,070

No earlier filing loaded for comparison.

Net Assets

$237,070

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$854,702

No earlier filing loaded for comparison.

Expenses

$803,911

No earlier filing loaded for comparison.

Net Income

$50,791

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $237,070Liabilities 2013: $0Net Assets 2013: $237,0702013Assets 2014: $67,236Liabilities 2014: $10,000Net Assets 2014: $57,2362014Assets 2015: $21,135Liabilities 2015: $3Net Assets 2015: $21,1322015Assets 2016: $18,095Liabilities 2016: $0Net Assets 2016: $18,0952016Assets 2017: $280,255Liabilities 2017: $0Net Assets 2017: $280,2552017Assets 2018: $222,963Liabilities 2018: $80,107Net Assets 2018: $142,8562018Assets 2019: $178,876Liabilities 2019: $112,139Net Assets 2019: $66,7372019Assets 2020: $192,909Liabilities 2020: $190,940Net Assets 2020: $1,9692020Assets 2021: $466,426Liabilities 2021: $191,910Net Assets 2021: $274,5162021Assets 2022: $504,283Liabilities 2022: $182,965Net Assets 2022: $321,3182022Assets 2023: $778,015Liabilities 2023: $181,711Net Assets 2023: $596,3042023Assets 2024: $915,337Liabilities 2024: $188,401Net Assets 2024: $726,9362024

Highlighted filing

2013

Assets$237,070
Liabilities$0
Net Assets$237,070

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $854,702Expenses 2013: $803,911Net Income 2013: $50,7912013Revenue 2014: $240,055Expenses 2014: $419,889Net Income 2014: -$179,8342014Revenue 2015: $145,289Expenses 2015: $181,393Net Income 2015: -$36,1042015Revenue 2016: $72,485Expenses 2016: $75,522Net Income 2016: -$3,0372016Revenue 2017: $698,000Expenses 2017: $435,840Net Income 2017: $262,1602017Revenue 2018: $474,782Expenses 2018: $612,181Net Income 2018: -$137,3992018Revenue 2019: $674,818Expenses 2019: $751,082Net Income 2019: -$76,2642019Revenue 2020: $663,237Expenses 2020: $728,005Net Income 2020: -$64,7682020Revenue 2021: $1,023,440Expenses 2021: $750,893Net Income 2021: $272,5472021Revenue 2022: $1,186,958Expenses 2022: $1,027,753Net Income 2022: $159,2052022Revenue 2023: $1,590,701Expenses 2023: $1,315,716Net Income 2023: $274,9852023Revenue 2024: $1,324,529Expenses 2024: $1,192,984Net Income 2024: $131,5452024

Highlighted filing

2013

Revenue$854,702
Expenses$803,911
Net Income$50,791
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.0
Gross Receipts
$854,702
Mission and Program Overview

Mission

To promote the hawaiian language and perspective through the production and distribution of native hawaiian educational language and cultural multimedia content.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$186,279$237,070▲ $50,791
Cash and Non-Interest-Bearing Accounts$164,999$222,016▲ $57,017
Land, Buildings, and Equipment, Net$21,280$15,054▼ $6,226
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$186,279$237,070▲ $50,791
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$186,279$237,070▲ $50,791
Total Liabilities and Net Assets / Fund Balance$186,279$237,070▲ $50,791

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,054$7,192$22,246
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy KaliliExecutive DirectorFT$80,400$80,400

Board Members and Trustees

NameTitle
Robert NewsteadPresident/treasurer
Ann BotticelliDirector
Leanne FerrarDirector
Leslie KimuraSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$18,000
Program Service Revenue
$836,702
Investment Income
$0
Other Revenue
$0
All Other Contributions
$18,000
Change in Net Assets
$50,791
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$488,204
Salaries, Compensation, and Employee Benefits$315,707
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,504--$167,504
Current Officers, Directors, Trustees, and Key Employees$60,300$20,100-$80,400
Payroll Taxes$48,589--$48,589
All Other Expenses$22,574$6,779-$29,353
Travel$25,028$835-$25,863
Occupancy$12,000$12,090-$24,090
Other Employee Benefits$18,090$1,124-$19,214
Other Expenses$2,901$16,166-$19,067
Conferences and Meetings$5,113$1,680-$6,793
Fees for Services Accounting-$6,534-$6,534
Depreciation Depletion$6,226--$6,226
Office Expenses$31--$31
Total Functional Expenses$732,471$71,440$0$803,911
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
No
Annual disclosure for covered persons
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
No
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 B, Line 11

All voting members of the board do not review the 990 before filing. Only the executive director reviews the 990 before it is filed with the irs. All members of the board of directors will review the 990 return, which has been filed, at the annual meeting.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director is reviewed by the board of directors annually. Provided there is a positive performance review, the employment agreement between the organization and the executive director will be extended and additional year.

Form 990, Part VI, Section C, Line 19

The organization makes all governing documants, conflicts of interest policy, and financial statements available to the public upon request only.

Filing and Contact Details

Filer

EIN
27-2294683
Phone
8085368978

Signing Officer

Name
Amy Kalili
Title
Executive Director
Phone
8085368978
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Kalili
Formed
2010
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
4
Employees
6
Volunteers
0

Preparer

Preparer
Janice J Holl Ea
Phone
8089428817
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Staff development: program service expenses 10812. Management and general expenses 0. Fundraising expenses 0. Total expenses 10812. Printing: program service expenses 4107. Management and general expenses 3646. Fundraising expenses 0. Total expenses 7753. Telephone: program service expenses 3575. Management and general expenses 1344. Fundraising expenses 0. Total expenses 4919. Postage: program service expenses 2277. Management and general expenses 18. Fundraising expenses 0. Total expenses 2295. State excise tax: program service expenses 1554. Management and general expenses 0. Fundraising expenses 0. Total expenses 1554. Gifts: program service expenses 0. Management and general expenses 804. Fundraising expenses 0. Total expenses 804. Donations: program service expenses 0. Management and general expenses 600. Fundraising expenses 0. Total expenses 600. Subscriptions, reference: program service expenses 241. Management and general expenses 348. Fundraising expenses 0. Total expenses 589. Bank fees: program service expenses 8. Management and general expenses 16. Fundraising expenses 0. Total expenses 24. Annual registration: program service expenses 0. Management and general expenses 3. Fundraising expenses 0. Total expenses 3.

Raw XML Appendix351 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL VOTING MEMBERS OF THE BOARD DO NOT REVIEW THE 990 BEFORE FILING. ONLY THE EXECUTIVE DIRECTOR REVIEWS THE 990 BEFORE IT IS FILED WITH THE IRS. ALL MEMBERS OF THE BOARD OF DIRECTORS WILL REVIEW THE 990 RETURN, WHICH HAS BEEN FILED, AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY. PROVIDED THERE IS A POSITIVE PERFORMANCE REVIEW, THE EMPLOYMENT AGREEMENT BETWEEN THE ORGANIZATION AND THE EXECUTIVE DIRECTOR WILL BE EXTENDED AND ADDITIONAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ALL GOVERNING DOCUMANTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 10812. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10812. PRINTING: PROGRAM SERVICE EXPENSES 4107. MANAGEMENT AND GENERAL EXPENSES 3646. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7753. TELEPHONE: PROGRAM SERVICE EXPENSES 3575. MANAGEMENT AND GENERAL EXPENSES 1344. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4919. POSTAGE: PROGRAM SERVICE EXPENSES 2277. MANAGEMENT AND GENERAL EXPENSES 18. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2295. STATE EXCISE TAX: PROGRAM SERVICE EXPENSES 1554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1554. GIFTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 804. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 804. DONATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 600. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 600. SUBSCRIPTIONS, REFERENCE: PROGRAM SERVICE EXPENSES 241. MANAGEMENT AND GENERAL EXPENSES 348. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 589. BANK FEES: PROGRAM SERVICE EXPENSES 8. MANAGEMENT AND GENERAL EXPENSES 16. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24. ANNUAL REGISTRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0186279
IRS990/TotalAssetsEOYAmt0237070
IRS990/TotalAssetsGrp/BOYAmt0186279
IRS990/TotalAssetsGrp/EOYAmt0237070
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018000
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071440
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0732471
IRS990/TotalFunctionalExpensesGrp/TotalAmt0803911
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0186279
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0237070
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05236
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05236
IRS990/TotalProgramServiceExpensesAmt0732471
IRS990/TotalProgramServiceRevenueAmt0836702
IRS990/TotalReportableCompFromOrgAmt080400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0836702
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0854702
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0186279
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0237070
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0835
IRS990/TravelGrp/ProgramServicesAmt025028
IRS990/TravelGrp/TotalAmt025863
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101839 KEEAUMOKU STREET
IRS990/USAddress/City0HONOLUJLU
IRS990/USAddress/State0HI
IRS990/USAddress/ZIPCode096822
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.MAKAUILA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY KALILI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08085368978
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10MAKAUILA INC
ReturnHeader/Filer/BusinessNameControlTxt0MAKA
ReturnHeader/Filer/EIN0272294683
ReturnHeader/Filer/PhoneNum08085368978
ReturnHeader/Filer/USAddress/AddressLine101839 KEEAUMOKU STREET
ReturnHeader/Filer/USAddress/City0HONOLULU
ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode096822
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990222159
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JANELL A ISRAEL & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101585 KAPIOLANI BLVD STE 1604
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode096814
ReturnHeader/PreparerPersonGrp/PhoneNum08089428817
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANICE J HOLL EA
ReturnHeader/ReturnTs02014-05-13T14:26:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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