Civic Intelligence

Odkf Support Inc.

990 • Fiscal year 2018 • EIN 27-2850859

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

4348 Waialae Avenue Box 483Honolulu, HI 96816

(808) 923-4852

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

60th percentile

8.3%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

74th percentile

24%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$135,580

Up $26,097 (+24%) from 2017

Net Assets

Up

$110,340

Up $17,882 (+19%) from 2017

Liabilities

Up

$25,240

Up $8,215 (+48%) from 2017

Revenue

Up

$215,950

Up $25,517 (+13%) from 2017

Expenses

Up

$198,068

Up $914 (+0.5%) from 2017

Net Income

Up

$17,882

Up $24,603 (+366%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $87,606Liabilities 2013: $1,653Net Assets 2013: $85,9532013Assets 2014: $96,883Liabilities 2014: $3,352Net Assets 2014: $93,5312014Assets 2016: $107,577Liabilities 2016: $8,398Net Assets 2016: $99,1792016Assets 2017: $109,483Liabilities 2017: $17,025Net Assets 2017: $92,4582017Assets 2018: $135,580Liabilities 2018: $25,240Net Assets 2018: $110,3402018Assets 2019: $138,983Liabilities 2019: $16,932Net Assets 2019: $122,0512019Assets 2020: $140,363Liabilities 2020: $12,356Net Assets 2020: $128,0072020Assets 2021: $120,210Liabilities 2021: $11,842Net Assets 2021: $108,3682021Assets 2024: $207,017Liabilities 2024: $23,835Net Assets 2024: $183,1822024

Highlighted filing

2018

Assets$135,580
Liabilities$25,240
Net Assets$110,340

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $125,594Expenses 2013: $125,246Net Income 2013: $3482013Revenue 2014: $169,913Expenses 2014: $162,335Net Income 2014: $7,5782014Revenue 2016: $173,021Expenses 2016: $185,701Net Income 2016: -$12,6802016Revenue 2017: $190,433Expenses 2017: $197,154Net Income 2017: -$6,7212017Revenue 2018: $215,950Expenses 2018: $198,068Net Income 2018: $17,8822018Revenue 2019: $192,058Expenses 2019: $180,347Net Income 2019: $11,7112019Revenue 2020: $227,466Expenses 2020: $221,510Net Income 2020: $5,9562020Revenue 2021: $4,672Expenses 2021: $24,311Net Income 2021: -$19,6392021Revenue 2024: $455,682Expenses 2024: $424,986Net Income 2024: $30,6962024

Highlighted filing

2018

Revenue$215,950
Expenses$198,068
Net Income$17,882
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$245,661
Mission and Program Overview

Mission

To operate as a supporting organization of the outrigger duke kahanamoku foundation.

To operate as a supporting organization of the outrigger duke kahanamoku foundation

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,373$135,580▲ $31,207
Prepaid Expenses and Deferred Charges$4,579--
Accounts Receivable$531--
Total Assets$109,483$135,580▲ $26,097
Liabilities
Deferred Revenue$17,025$23,474▲ $6,449
Accounts Payable and Accrued Expenses-$1,766-
Total Liabilities$17,025$25,240▲ $8,215
Net Assets / Fund Balance
Unrestricted Net Assets$92,458$110,340▲ $17,882
Total Net Assets Fund Balance$92,458$110,340▲ $17,882
Total Liabilities and Net Assets / Fund Balance$109,483$135,580▲ $26,097
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris ColgatePresident/director
Michelle MoriharaDirector
Kelli BullockSecretary/director
Jim FultonVice Pres./treasurer/direc
Revenue and Support

Revenue Composition

Contributions and Grants
$163,827
Program Service Revenue
$29,786
Investment Income
$0
Other Revenue
$22,337
All Other Contributions
$163,827
Change in Net Assets
$17,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,818
Grants and Similar Amounts Paid$10,250
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$88,775$44,334-$133,109
Grants to Domestic Orgs$10,250--$10,250
Other Expenses$5,401--$5,401
Fees for Services Accounting-$5,090-$5,090
Insurance-$4,151-$4,151
Advertising$3,047--$3,047
All Other Expenses$1,772$688-$2,460
Travel-$1,500-$1,500
Occupancy-$1,160-$1,160
Total Functional Expenses$141,145$56,923$0$198,068
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Outrigger Duke Kahanamoku FoundationHonolulu, HI501(c)(3)PROVIDE SUPPORT TO OUTRIGGER DUKE KAHANAMOKU FOUNDATION'S CHARITABLE MISSION$10,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,048
Fundraising Direct Expenses$29,711
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Oceanfest$39,673$39,673$29,154$10,519
Luau$12,375$12,375$557$11,818
Total Events$52,048$52,048$29,711$22,337
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
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization's sole member is outrigger duke kahanamoku foundation.

Form 990, Part VI, Section A, Line 7A

The organization's sole member, outrigger duke kahanamoku foundation, has the power to elect or appoint members of the governing body.

Form 990, Part VI, Section B, Line 11B

A review of the tax return is conducted by the president and vice president prior to filing.

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

Any conflicts of interest would be brought to the attention of the appropriate board member as it was identified or disclosed

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Odkf Support Inc
EIN
27-2850859
Phone
8089234852
Address
4348 WAIALAE AVENUE BOX 483, HONOLULU, HI 96816

Signing Officer

Name
Chris Colgate
Title
President
Phone
8089234852
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Fulton
Formed
2008
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
35

Preparer

Firm
Hee & Ching Cpas LLC
Address
201 MERCHANT STREET STE 1830, HONOLULU, HI 96813-2977
Preparer
Lester J Hee CPA
Phone
8085327322
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside services: program service expenses 88,775. Management and general expenses 44,334. Fundraising expenses 0. Total expenses 133,109.

FORM 990, PART XII, LINE 2C:

The organization's audit oversight and independent accountant selection processes have not changed from the prior year. The organization's sole member, outrigger duke kahanamoku foundation, selects an independent accountant and performs a yearly audit. Odkf support inc. Is included in that yearly audit.

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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDE SUPPORT TO OUTRIGGER DUKE KAHANAMOKU FOUNDATION'S CHARITABLE MISSION
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A YEARLY CONTRIBUTION IS GIVEN TO OUTRIGGER DUKE KAHANAMOKU FOUNDATION IN SUPPORT OF THEIR GRANTS AND SCHOLARSHIP PROGRAM.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S SOLE MEMBER IS OUTRIGGER DUKE KAHANAMOKU FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S SOLE MEMBER, OUTRIGGER DUKE KAHANAMOKU FOUNDATION, HAS THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A REVIEW OF THE TAX RETURN IS CONDUCTED BY THE PRESIDENT AND VICE PRESIDENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY CONFLICTS OF INTEREST WOULD BE BROUGHT TO THE ATTENTION OF THE APPROPRIATE BOARD MEMBER AS IT WAS IDENTIFIED OR DISCLOSED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 88,775. MANAGEMENT AND GENERAL EXPENSES 44,334. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,109.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S AUDIT OVERSIGHT AND INDEPENDENT ACCOUNTANT SELECTION PROCESSES HAVE NOT CHANGED FROM THE PRIOR YEAR. THE ORGANIZATION'S SOLE MEMBER, OUTRIGGER DUKE KAHANAMOKU FOUNDATION, SELECTS AN INDEPENDENT ACCOUNTANT AND PERFORMS A YEARLY AUDIT. ODKF SUPPORT INC. IS INCLUDED IN THAT YEARLY AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OUTRIGGER DUKE KAHANAMOKU FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990217299
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CONTRIBUTE TO THE GROWTH AND DEVELOPMENT OF ATHLETICS IN HAWAII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04354 PAHOA AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096816
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0A PORTION OF THE DUKE'S OCEANFEST NET PROCEEDS IS DETERMINED BY THE VOTING BOARD OF ODKF SUPPORT INC. ON A YEARLY BASIS FOLLOWING THE EVENT.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R, PART V, LINE 2(D)
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt010250
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0SEE SCHEDULE R, PAGE 5
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OUTRIGGER DUKE KAHANAMOKU FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0135580
IRS990/TotalAssetsGrp/BOYAmt0109483
IRS990/TotalAssetsGrp/EOYAmt0135580
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0163827
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056923
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141145
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198068
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017025
IRS990/TotalLiabilitiesEOYAmt025240
IRS990/TotalLiabilitiesGrp/BOYAmt017025
IRS990/TotalLiabilitiesGrp/EOYAmt025240
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt092458
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110340
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0141145
IRS990/TotalProgramServiceRevenueAmt029786
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt022337
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029786
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0215950
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135580
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01500
IRS990/TravelGrp/TotalAmt01500
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt092458
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0110340
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04348 WAIALAE AVENUE BOX 483
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096816
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DUKEFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS COLGATE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089234852
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ODKF SUPPORT INC
ReturnHeader/Filer/BusinessNameControlTxt0ODKF
ReturnHeader/Filer/EIN0272850859
ReturnHeader/Filer/PhoneNum08089234852
ReturnHeader/Filer/USAddress/AddressLine1Txt04348 WAIALAE AVENUE BOX 483
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096816
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0038BA18F2D19F40A749C5B334076AD46C7918118
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F95EE6A162A979F6DEA68E3C3812A250A66F69AB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.135.252.226
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm013:53:09
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274174400
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEE & CHING CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 MERCHANT STREET STE 1830
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968132977
ReturnHeader/PreparerPersonGrp/PhoneNum08085327322

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