Civic Intelligence

Waikiki School PTO

990 • Fiscal year 2017 • EIN 27-3516920

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 18, 2018

3710 Leahi AvenueHonolulu, HI 96815

(808) 971-6900

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

34th percentile

-2.7%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

33rd percentile

-6.2%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$138,899

Down $9,247 (-6.2%) from 2016

Net Assets

Down

$138,899

Down $9,247 (-6.2%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$340,694

Up $41,078 (+14%) from 2016

Expenses

Up

$349,941

Up $69,149 (+25%) from 2016

Net Income

Down

-$9,247

Down $28,071 (-149%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $71,172Net Assets 2011: $71,1722011Assets 2014: $103,512Net Assets 2014: $103,5122014Assets 2015: $129,322Liabilities 2015: $0Net Assets 2015: $129,3222015Assets 2016: $148,146Liabilities 2016: $0Net Assets 2016: $148,1462016Assets 2017: $138,899Liabilities 2017: $0Net Assets 2017: $138,8992017Assets 2018: $102,947Liabilities 2018: $0Net Assets 2018: $102,9472018Assets 2019: $146,895Liabilities 2019: $0Net Assets 2019: $146,8952019Assets 2020: $74,859Liabilities 2020: $0Net Assets 2020: $74,8592020Assets 2021: $36,634Net Assets 2021: $36,6342021Assets 2022: $85,797Net Assets 2022: $85,7972022Assets 2023: $77,772Net Assets 2023: $77,7722023Assets 2024: $92,063Net Assets 2024: $92,0632024

Highlighted filing

2017

Assets$138,899
Liabilities$0
Net Assets$138,899

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $50,264Expenses 2011: $43,415Net Income 2011: $6,8492011Revenue 2014: $157,945Expenses 2014: $160,707Net Income 2014: -$2,7622014Revenue 2015: $266,149Expenses 2015: $240,339Net Income 2015: $25,8102015Revenue 2016: $299,616Expenses 2016: $280,792Net Income 2016: $18,8242016Revenue 2017: $340,694Expenses 2017: $349,941Net Income 2017: -$9,2472017Revenue 2018: $291,423Expenses 2018: $327,375Net Income 2018: -$35,9522018Revenue 2019: $326,684Expenses 2019: $282,736Net Income 2019: $43,9482019Revenue 2020: $193,892Expenses 2020: $265,928Net Income 2020: -$72,0362020Revenue 2021: $20,493Expenses 2021: $58,718Net Income 2021: -$38,2252021Revenue 2022: $137,274Expenses 2022: $88,111Net Income 2022: $49,1632022Revenue 2023: $136,280Expenses 2023: $141,336Net Income 2023: -$5,0562023Revenue 2024: $112,639Expenses 2024: $98,348Net Income 2024: $14,2912024

Highlighted filing

2017

Revenue$340,694
Expenses$349,941
Net Income-$9,247
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 18, 2018
Return Version
2016v3.0
Gross Receipts
$385,822
Mission and Program Overview

Mission

Our purpose is to foster a sense of support, pride and enthusiasm; to encourage parent and public involvement in Waikiki School; and to bring into closer relation the home and the school, that the parents and teachers may cooperate intelligently in the education of children and youth, to engage in activities which promote and foster community spirit and mutual understanding within our school community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,733$134,857▼ $7,876
Land, Buildings, and Equipment, Net$3,963$2,542▼ $1,421
Inventories for Sale or Use$1,450$1,500▲ $50
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$148,146$138,899▼ $9,247
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$81,728$109,961▲ $28,233
Temporarily Rstr Net Assets$66,418$28,938▼ $37,480
Total Net Assets Fund Balance$148,146$138,899▼ $9,247
Total Liabilities and Net Assets / Fund Balance$148,146$138,899▼ $9,247

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,542$6,200$8,742
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ben LukeyPresident
Tom JacksonVice President
Catherine BahnDirector
Lorena HoriuchiDirector
Whitney MahoneyDirector
Michelle TanigawaSecretary
Tania FukudaSecretary
Karl Van ZandtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,222
Program Service Revenue
$264,373
Investment Income
$0
Other Revenue
$54,099
All Other Contributions
$22,170
Change in Net Assets
$-9,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,941
Total Fundraising Expense$2,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$194,296--$194,296
All Other Expenses$15,212$524$478$16,214
Other Expenses$11,995-$1,804$11,995
Fees for Services Management$11,580--$11,580
Conferences and Meetings$2,373--$2,373
Fees for Services Accounting-$1,835-$1,835
Depreciation Depletion$964-$456$1,420
Insurance-$386-$386
Interest--$34$34
Total Functional Expenses$344,424$2,745$2,772$349,941
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$82,749
Fundraising Direct Expenses$22,614
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Waikiki Tech Run$35,044$35,044$6,633$28,411
Spirit Cards$17,345$17,345$781$16,564
Total Events$78,920$78,920$22,562$56,358
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Parents and guardians of students in Waikiki Elementary School are members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect the officers of the board. They are also allowed to vote on all issues that come before the PTO.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The principal of Waikiki Elementary School has veto power regarding major and minor decisions.

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

The PTO does not have committees.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the return is prepared. The president and the treasurer review it separately. The treasurer notifies the president if any changes should be made; if not, then the president signs the Form 8879-EO and authorizes the 990 to be efiled.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The PTO's governing documents, policies and financial statements are available upon request by writing to us at 3710 Leahi Avenue, Honolulu, HI 96815.

Filing and Contact Details

Filer

Filer Name
Waikiki School PTO
EIN
27-3516920
Phone
8089716900
Address
3710 Leahi Avenue, Honolulu, HI 96815

Signing Officer

Name
Ben Lukey
Title
President
Signed
2018-09-18
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
75

Preparer

Firm
Natalie J Iwasa CPA Inc
Address
1331 LUNALILO HOME ROAD, HONOLULU, HI 96825
Preparer
Natalie Iwasa CPA CFE
Phone
8083953233
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IRS990/RevenueAmt0264373
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