Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.21x
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$96,701
Down $12,279 (-11%) from 2012
Net Assets
Down$76,826
Down $6,029 (-7.3%) from 2012
Liabilities
Down$19,875
Down $6,250 (-24%) from 2012
Revenue And Expenses
Revenue
Down$175,763
Down $8,094 (-4.4%) from 2012
Expenses
Up$171,375
Up $890 (+0.5%) from 2012
Net Income
Down$4,388
Down $8,984 (-67%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 12, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $175,763
Mission and Program Overview
Mission
Moloaa irrigation co-op is a cooperative of the moloaa hui land farmers. Its purpose is to deliver water to users on an at-cost basis for the benefit of all members. To facilitate and/or negotiate for, manage, administer, contract for the use of and/or own certain water resources and facilities in the district of moloaa, island of kauai, which are presently used to provide agricultural water to the lands known as the moloaa hui lands (facilities); to acquire additional sources of water and/or equipment to add to the facilities as may be appropriate; and to provide to its members on a cooperative basis, reliable, cost effective agricultural irrigation services in an environmentally responsible manner consistent with sound business in the state of hawaii. Generate and provide a monthly bill for the disbursement of water. Collect maintenance reserve funds in a secured account and disburse accordingly for repairs, maintenance and upkeep of the water system.
To facilitate and/or negotiate for, manage, administer, contract for the use of and/or own certain water resources and facilities in the district of moloaa, island of kauai, which are presently used to provide agricultural water to the lands known as the moloaa hui lands (facilities); to acquire additional sources of water and/or equipment to add to the facilities as may be appropriate; and to provide to its members on a cooperative basis, reliable, cost effective agricultural irrigation services in an environmentally responsible manner consistent with sound business in the state of hawaii.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE NON-POTABLE WATER; RECEIVE AND DELIVER WATER TO USERS ON AN AT-COST BASIS. THERE ARE 54 MEMBERS AND ALL BENEFIT. | $0 | $0 |
| GENERATE AND PROVIDE A MONTHLY BILL FOR THE DISBURSEMENT OF NON-POTABLE WATER. THERE ARE 54 MEMBERS AND ALL BENEFIT. | $0 | $0 |
| COLLECT MAINTENANCE RESERVE FUNDS IN A SECURED ACCOUNT AND DISBURSE ACCORDINGLY FOR REPAIRS, MAINTENANCE AND UPKEEP OF THE WATER SYSTEM. ALL 54 MEMBERS BENEFIT. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL HUBER | President/Director | - | $0 | - | - |
| RAYMOND MAKI | Vice President/Director | - | $0 | - | - |
| SUSAN LIDDLE | Corresponding Secretary/Direct | - | $0 | - | - |
| LOUISA WOOTON | Recording Secretary/Director | - | $0 | - | - |
| BRANDON MIRANDA | Treasurer/Director | - | $0 | - | - |
| NED WHITLOCK | Former Director | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 27-5197165
- Phone
- 8088239004
Signing Officer
- Name
- Susan Liddle
- Title
- Corresponding Secretary
- Phone
- 8088239004
- Signed
- 2014-05-12
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Mark a Hayes
- Phone
- 8085311040
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: late payment interest. Amount: 679.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: late payment fee. Amount: 2,350.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: cost of water. Amount: 106,313. Description: bank charges. Amount: 906. Description: billing over/short. Amount: 24. Description: general excise tax. Amount: 2,734. Description: insurance. Amount: 3,242. Description: office supplies. Amount: 738. Description: irrigation repairs. Amount: 35,173. Description: supplies. Amount: 242. Total to form 990-ez, line 16: 149,372.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: changes in capital. Amount: -10,417.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 19,026. End of year amount: 8,986. Description: undeposited revenue. Beg. Of year amount: 10,268. End of year amount: 7,567. Description: deferred billing. Beg. Of year amount: 1,699. End of year amount: 0. Description: cost of new meters. Beg. Of year amount: 0. End of year amount: 94.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: deferred billing. Beg. Of year amount: 0. End of year amount: 503. Description: payable to loka development. Beg. Of year amount: 9,827. End of year amount: 3,224. Description: security deposits. Beg. Of year amount: 16,298. End of year amount: 16,148.”
Raw XML Appendix136 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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8088239004 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 506 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | ANAHOLA |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 96703 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 77987 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80054 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4388 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 22003 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 108980 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 96701 |
| IRS990EZ/GrossReceiptsAmt | 0 | 175763 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 679 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 82855 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 76826 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 82855 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 76826 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL HUBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RAYMOND MAKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SUSAN LIDDLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LOUISA WOOTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BRANDON MIRANDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | NED WHITLOCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CORRESPONDING SECRETARY/DIRECT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | RECORDING SECRETARY/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | FORMER DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 30993 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 16647 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -10417 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 149372 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2350 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO FACILITATE AND/OR NEGOTIATE FOR, MANAGE, ADMINISTER, CONTRACT FOR THE USE OF AND/OR OWN CERTAIN WATER RESOURCES AND FACILITIES IN THE DISTRICT OF MOLOAA, ISLAND OF KAUAI, WHICH ARE PRESENTLY USED TO PROVIDE AGRICULTURAL WATER TO THE LANDS KNOWN AS THE MOLOAA HUI LANDS (FACILITIES); TO ACQUIRE ADDITIONAL SOURCES OF WATER AND/OR EQUIPMENT TO ADD TO THE FACILITIES AS MAY BE APPROPRIATE; AND TO PROVIDE TO ITS MEMBERS ON A COOPERATIVE BASIS, RELIABLE, COST EFFECTIVE AGRICULTURAL IRRIGATION SERVICES IN AN ENVIRONMENTALLY RESPONSIBLE MANNER CONSISTENT WITH SOUND BUSINESS IN THE STATE OF HAWAII. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 172734 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE NON-POTABLE WATER; RECEIVE AND DELIVER WATER TO USERS ON AN AT-COST BASIS. THERE ARE 54 MEMBERS AND ALL BENEFIT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | GENERATE AND PROVIDE A MONTHLY BILL FOR THE DISBURSEMENT OF NON-POTABLE WATER. THERE ARE 54 MEMBERS AND ALL BENEFIT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | COLLECT MAINTENANCE RESERVE FUNDS IN A SECURED ACCOUNT AND DISBURSE ACCORDINGLY FOR REPAIRS, MAINTENANCE AND UPKEEP OF THE WATER SYSTEM. ALL 54 MEMBERS BENEFIT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 26125 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 19875 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 171375 |
| IRS990EZ/TotalRevenueAmt | 0 | 175763 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: LATE PAYMENT INTEREST. AMOUNT: 679. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: LATE PAYMENT FEE. AMOUNT: 2,350. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: COST OF WATER. AMOUNT: 106,313. DESCRIPTION: BANK CHARGES. AMOUNT: 906. DESCRIPTION: BILLING OVER/SHORT. AMOUNT: 24. DESCRIPTION: GENERAL EXCISE TAX. AMOUNT: 2,734. DESCRIPTION: INSURANCE. AMOUNT: 3,242. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 738. DESCRIPTION: IRRIGATION REPAIRS. AMOUNT: 35,173. DESCRIPTION: SUPPLIES. AMOUNT: 242. TOTAL TO FORM 990-EZ, LINE 16: 149,372. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: CHANGES IN CAPITAL. AMOUNT: -10,417. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 19,026. END OF YEAR AMOUNT: 8,986. DESCRIPTION: UNDEPOSITED REVENUE. BEG. OF YEAR AMOUNT: 10,268. END OF YEAR AMOUNT: 7,567. DESCRIPTION: DEFERRED BILLING. BEG. OF YEAR AMOUNT: 1,699. END OF YEAR AMOUNT: 0. DESCRIPTION: COST OF NEW METERS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 94. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: DEFERRED BILLING. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 503. DESCRIPTION: PAYABLE TO LOKA DEVELOPMENT. BEG. OF YEAR AMOUNT: 9,827. END OF YEAR AMOUNT: 3,224. DESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 16,298. END OF YEAR AMOUNT: 16,148. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUSAN LIDDLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CORRESPONDING SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8088239004 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | MOLOAA IRRIGATION COOPERATIVE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOLO |
| ReturnHeader/Filer/EIN | 0 | 275197165 |
| ReturnHeader/Filer/PhoneNum | 0 | 8088239004 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 506 |
| ReturnHeader/Filer/USAddress/City | 0 | ANAHOLA |
| ReturnHeader/Filer/USAddress/State | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 96703 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261659234 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | CW ASSOCIATES CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 700 BISHOP STREET SUITE 1040 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 96813 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8085311040 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK A HAYES |
| ReturnHeader/ReturnTs | 0 | 2014-05-12T21:09:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $96,701
- Liabilities
- $19,875
- Net assets
- $76,826
- Revenue
- $175,763
- Expenses
- $171,375
- Net income
- $4,388