Civic Intelligence

After-School All-Stars Hawaii

EIN 27-4604870 • 501(c)3 • Honolulu, HI

Profile

Providing quality comprehensive after-school programs that combine computer training, fitness, sportsmanship, life skills training and recreation to young people who need a safe, supervised, educational environment in order to deter them from gangs, drugs, and violence with a focus on academic success, health education, and creating family involvement.

1523 Kalakaua Avenue Suite 200-202Honolulu, HI 96826

www.asashawaii.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$145,092

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

37%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,087,086

Up $94,062 (+2.4%) from 2021

Liabilities

Up

$164,784

Up $7,271 (+4.6%) from 2021

Net Assets

Up

$3,922,302

Up $86,791 (+2.3%) from 2021

Revenue

Up

$2,670,085

Up $432,974 (+19%) from 2021

Expenses

Up

$2,583,294

Up $376,023 (+17%) from 2021

Net Income

Up

$86,791

Up $56,951 (+191%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $310,959Liabilities 2012: $60,343Net Assets 2012: $250,6162012Assets 2015: $1,654,883Liabilities 2015: $71,419Net Assets 2015: $1,583,4642015Assets 2016: $1,375,559Liabilities 2016: $94,701Net Assets 2016: $1,280,8582016Assets 2017: $3,031,542Liabilities 2017: $224,399Net Assets 2017: $2,807,1432017Assets 2018: $3,196,991Liabilities 2018: $160,062Net Assets 2018: $3,036,9292018Assets 2019: $3,622,411Liabilities 2019: $167,379Net Assets 2019: $3,455,0322019Assets 2020: $4,162,318Liabilities 2020: $356,647Net Assets 2020: $3,805,6712020Assets 2021: $3,993,024Liabilities 2021: $157,513Net Assets 2021: $3,835,5112021Assets 2022: $4,087,086Liabilities 2022: $164,784Net Assets 2022: $3,922,3022022

Highlighted filing

2022

Assets$4,087,086
Liabilities$164,784
Net Assets$3,922,302

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $868,2102012Revenue 2015: $1,748,942Expenses 2015: $1,393,499Net Income 2015: $355,4432015Revenue 2016: $1,328,155Expenses 2016: $1,630,761Net Income 2016: -$302,6062016Revenue 2017: $2,293,403Expenses 2017: $1,591,979Net Income 2017: $701,4242017Revenue 2018: $1,866,980Expenses 2018: $1,637,194Net Income 2018: $229,7862018Revenue 2019: $2,450,292Expenses 2019: $2,062,611Net Income 2019: $387,6812019Revenue 2020: $2,375,302Expenses 2020: $2,024,663Net Income 2020: $350,6392020Revenue 2021: $2,237,111Expenses 2021: $2,207,271Net Income 2021: $29,8402021Revenue 2022: $2,670,085Expenses 2022: $2,583,294Net Income 2022: $86,7912022

Highlighted filing

2022

Revenue$2,670,085
Expenses$2,583,294
Net Income$86,791

Filings

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 16, 2022
Return Version
2020v4.0
Gross Receipts
$2,237,111
Mission and Program Overview

Mission

Providing quality comprehensive after-school programs that combine computer training, fitness, sportsmanship, life skills training and recreation to young people who need a safe, supervised, educational environment in order to deter them from gangs, drugs, and violence with a focus on academic success, health education, and creating family involvement.

Providing quality after-school programming for at-risk middle school youth in hawaiis public middle schools

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,011,446$2,012,386▲ $940
Cash and Non-Interest-Bearing Accounts$1,952,911$1,890,210▼ $62,701
Accounts Receivable$150,385$37,365▼ $113,020
Land, Buildings, and Equipment, Net$20,181$34,813▲ $14,632
Prepaid Expenses and Deferred Charges$25,318$16,173▼ $9,145
Total Assets$4,162,318$3,993,024▼ $169,294
Other Assets Total$2,077$2,077→ $0
Liabilities
Other Liabilities$296,250--
Accounts Payable and Accrued Expenses$60,397$90,013▲ $29,616
Deferred Revenue-$67,500-
Total Liabilities$356,647$157,513▼ $199,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,771,101$3,834,761▲ $63,660
Net Assets With Donor Restrictions$34,570$750▼ $33,820
Total Net Assets Fund Balance$3,805,671$3,835,511▲ $29,840
Total Liabilities and Net Assets / Fund Balance$4,162,318$3,993,024▼ $169,294

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,813$57,042$91,855
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paula FitzellPresident/ceFT$124,988$6,924$131,912

Board Members and Trustees

NameTitle
Dawn DunbarBoard Chair
Richanne LamVice Chair/t
Aj HalagaoDirector
Brett BrewerDirector
Corey CampbellDirector
Jim PolkDirector
Lori HarrisonDirector
Tiffany VaraDirector
Lori AbeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,236,044
Program Service Revenue
$0
Investment Income
$965
Other Revenue
$102
All Other Contributions
$187,373
Change in Net Assets
$29,840

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,237,111
Revenue Not Reported on Form 990
$33,820
Total Revenue per Audited Statements
$2,270,931
Total Revenue per Form 990
$2,237,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,633,377
Other Expenses$573,894
Total Fundraising Expense$390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,145,849$74,619-$1,220,468
Payroll Taxes$156,220$10,173-$166,393
Current Officers, Directors, Trustees, and Key Employees$123,903$8,068-$131,971
Fees for Services Other$112,197$6,008-$118,205
Other Employee Benefits$107,541$7,004-$114,545
Occupancy$585$50,846-$51,431
Office Expenses$19,598$5,745$85$25,428
Fees for Services Accounting-$24,784-$24,784
Information Technology$23,496$803$1$24,300
Insurance-$19,746-$19,746
Depreciation Depletion$5,502$7,598-$13,100
Other Expenses$3,982$1,271$261$5,253
All Other Expenses$4,650$429$24$5,103
Advertising$4,734$330$19$5,083
Travel$3,491$928-$4,419
Total Functional Expenses$1,953,139$253,742$390$2,207,271

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,207,271
Total Expenses per Audited Statements$2,207,271
Total Expenses per Form 990$2,207,271
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
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Page 6, Part VI, Line 11B

An electronic draft is provided to the president/ceo for review and comment. The final form 990 is then sent electronically to the board prior to it being filed.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest disclosure statement including a list of major vendors with whom the organization transacted business during the previous year is furnished annually to each director, officer and member of the executive staff of the organization. The forms are reviewed and signed by each member with any conflicts noted and returned to the staff member who handles board affairs.

Form 990, Page 6, Part VI, Line 15A

The ceos compensation is determined through the guidance of the national office of after-school all-stars and by reviewing similar compensation amounts of the ceos of other after-school all-star chapters as well as other non-profit organizations of similar size. The advisory board of after-school all-stars hawaii reviews and agrees on the amount of compensation.

Form 990, Page 6, Part VI, Line 18

A copy of the organization's form 990 is available thorugh guidestar.org or by request directly to their headquarters.

Form 990, Page 6, Part VI, Line 19

Requests for organizational documents may be requested directly from the organization's headquarters.

Filing and Contact Details

Filer

Filer Name
After-school All-stars Hawaii
EIN
27-4604870
Phone
8087341314
Address
1523 KALAKAUA AVENUE SUITE 200-202, HONOLULU, HI 96826

Signing Officer

Name
Paula Fitzell
Title
President/CEO
Phone
8087341314
Signed
2022-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Fitzell
Formed
2009
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
9
Employees
157
Volunteers
23

Preparer

Firm
Hee & Ching Cpas LLC
Address
201 MERCHANT ST STE 1830, HONOLULU, HI 96813
Preparer
Glen Takamatsu CPA
Phone
8085327322
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Providing quality comprehensive after-school programs that combine computer training, fitness, sportsmanship, life skills training and recreation to young people who need a safe, supervised, educational environment in order to deter them from gangs, drugs, and violence with a focus on academic success, health education, and creating family involvement.

Form 990, Page 12, Part XII, Line 2C

Process has not changed from prior year.

Financial Statement Notes

Schedule D, Page 3, Part X

U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated asas hawaiis tax positions as of june 30, 2021 and 2020 and for the years then ended, and determined that it had no uncertain tax positions required to be reported in accordance with u.s. Gaap. Asas hawaii is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.

Schedule D, Page 4, Part XI, Line 2D

Decrease in net assets with donor restrictions 33,820

Raw XML AppendixShowing 400 of 480 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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IRS990/Desc0OFFERS A VARIETY OF HIGH QUALITY PROGRAM CURRICULUM TO PROVIDE A COMPREHENSIVE AFTER-SCHOOL EXPERIENCE THAT INTEGRATES THE ORGANIZATIONS CORE VALUES; INDEPENDENT LEARNING, ACADEMICS, PHYSICAL ACTIVITY, AND ENRICHMENT. CHILDREN ARE INVOLVED IN POSITIVE ACADEMIC AND RECREATIONAL ACTIVITIES WITH CARING ADULTS AND POSITIVE ROLE MODELS WHOSE GOAL IS TO HELP THEM ACHIEVE THEIR GREATEST POTENTIAL. 1,343 STUDENTS ENROLLED.
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IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REIMBURSED EXPENSES 10,560
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02393298
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02264883
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08853
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09818
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0102
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0272
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01775730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02264883
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011106654
IRS990ScheduleA/TotalSupportAmt011127032
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt034813
IRS990ScheduleD/EquipmentGrp/DepreciationAmt057042
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt091855
IRS990ScheduleD/ExpensesSubtotalAmt02207271
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherRevenueAmt033820
IRS990ScheduleD/RevenueNotReportedAmt033820
IRS990ScheduleD/RevenueSubtotalAmt02237111
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED ASAS HAWAIIS TAX POSITIONS AS OF JUNE 30, 2021 AND 2020 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. ASAS HAWAII IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS 33,820
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034813
IRS990ScheduleD/TotalExpensesPerForm990Amt02207271
IRS990ScheduleD/TotalRevenuePerForm990Amt02237111
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02270931
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02207271
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING QUALITY COMPREHENSIVE AFTER-SCHOOL PROGRAMS THAT COMBINE COMPUTER TRAINING, FITNESS, SPORTSMANSHIP, LIFE SKILLS TRAINING AND RECREATION TO YOUNG PEOPLE WHO NEED A SAFE, SUPERVISED, EDUCATIONAL ENVIRONMENT IN ORDER TO DETER THEM FROM GANGS, DRUGS, AND VIOLENCE WITH A FOCUS ON ACADEMIC SUCCESS, HEALTH EDUCATION, AND CREATING FAMILY INVOLVEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ELECTRONIC DRAFT IS PROVIDED TO THE PRESIDENT/CEO FOR REVIEW AND COMMENT. THE FINAL FORM 990 IS THEN SENT ELECTRONICALLY TO THE BOARD PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CONFLICT OF INTEREST DISCLOSURE STATEMENT INCLUDING A LIST OF MAJOR VENDORS WITH WHOM THE ORGANIZATION TRANSACTED BUSINESS DURING THE PREVIOUS YEAR IS FURNISHED ANNUALLY TO EACH DIRECTOR, OFFICER AND MEMBER OF THE EXECUTIVE STAFF OF THE ORGANIZATION. THE FORMS ARE REVIEWED AND SIGNED BY EACH MEMBER WITH ANY CONFLICTS NOTED AND RETURNED TO THE STAFF MEMBER WHO HANDLES BOARD AFFAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEOS COMPENSATION IS DETERMINED THROUGH THE GUIDANCE OF THE NATIONAL OFFICE OF AFTER-SCHOOL ALL-STARS AND BY REVIEWING SIMILAR COMPENSATION AMOUNTS OF THE CEOS OF OTHER AFTER-SCHOOL ALL-STAR CHAPTERS AS WELL AS OTHER NON-PROFIT ORGANIZATIONS OF SIMILAR SIZE. THE ADVISORY BOARD OF AFTER-SCHOOL ALL-STARS HAWAII REVIEWS AND AGREES ON THE AMOUNT OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE ORGANIZATION'S FORM 990 IS AVAILABLE THORUGH GUIDESTAR.ORG OR BY REQUEST DIRECTLY TO THEIR HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REQUESTS FOR ORGANIZATIONAL DOCUMENTS MAY BE REQUESTED DIRECTLY FROM THE ORGANIZATION'S HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AFTER-SCHOOL ALL-STARS NATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0954441208
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02029 CENTURY PARK E 500
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LOS ANGELES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd090067
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
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IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PART II, LINE 1(B) PRIMARY ACTIVITY: PROVIDING OPPORTUNITY FOR INNER CITY YOUTH
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0AFTER-SCHOOL ALL-STARS NATIONAL
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