Civic Intelligence

Hawaii Community Builders

990 • Fiscal year 2018 • EIN 30-0092836

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 10, 2019

Organization ProfileN/A
100 Pauahi Street Room 204Hilo, HI 96720

(808) 969-1158

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

91st percentile

48%

Higher net margin than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$160,651

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 51.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

17th percentile

-15%

Faster revenue growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,416,240

Up $148,414 (+12%) from 2017

Net Assets

Up

$1,413,019

Up $148,669 (+12%) from 2017

Liabilities

Down

$3,221

Down $255 (-7.3%) from 2017

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin91st percentile

Revenue

Down

$312,462

Down $55,707 (-15%) from 2017

Expenses

Up

$163,793

Up $1,618 (+1.0%) from 2017

Net Income

Down

$148,669

Down $57,325 (-28%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,218,508Liabilities 2011: $3,118Net Assets 2011: $1,215,3902011Assets 2012: $980,457Liabilities 2012: $5,687Net Assets 2012: $974,7702012Assets 2014: $1,303,787Liabilities 2014: $3,837Net Assets 2014: $1,299,9502014Assets 2015: $1,149,708Liabilities 2015: $13,218Net Assets 2015: $1,136,4902015Assets 2016: $1,067,310Liabilities 2016: $8,942Net Assets 2016: $1,058,3682016Assets 2017: $1,267,826Liabilities 2017: $3,476Net Assets 2017: $1,264,3502017Assets 2018: $1,416,240Liabilities 2018: $3,221Net Assets 2018: $1,413,0192018Assets 2019: $1,688,819Liabilities 2019: $38,442Net Assets 2019: $1,650,3772019Assets 2021: $3,446,512Liabilities 2021: $46Net Assets 2021: $3,446,4662021Assets 2022: $3,487,227Liabilities 2022: $46Net Assets 2022: $3,487,1812022Assets 2024: $5,638,034Liabilities 2024: $114,182Net Assets 2024: $5,523,8522024

Highlighted filing

2018

Assets$1,416,240
Liabilities$3,221
Net Assets$1,413,019
Open 2018 Filing

Operations Trend

Revenue Growth17th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $232,2292011Expenses 2012: $242,3222012Revenue 2014: $130,390Expenses 2014: $262,481Net Income 2014: -$132,0912014Revenue 2015: $50,196Expenses 2015: $213,656Net Income 2015: -$163,4602015Revenue 2016: $98,437Expenses 2016: $176,560Net Income 2016: -$78,1232016Revenue 2017: $368,169Expenses 2017: $162,175Net Income 2017: $205,9942017Revenue 2018: $312,462Expenses 2018: $163,793Net Income 2018: $148,6692018Revenue 2019: $528,833Expenses 2019: $291,475Net Income 2019: $237,3582019Revenue 2021: $242Expenses 2021: $189,789Net Income 2021: -$189,5472021Revenue 2022: $521,592Expenses 2022: $480,877Net Income 2022: $40,7152022Revenue 2024: $1,984,851Expenses 2024: $353,518Net Income 2024: $1,631,3332024

Highlighted filing

2018

Revenue$312,462
Expenses$163,793
Net Income$148,669
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 10, 2019
Return Version
2018v3.1
Gross Receipts
$312,462
Mission and Program Overview

Mission

Hawaii Community Builders is a not for profit organization established in 2003 to promote better living conditions for low and very low income families residing in the State of Hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$400,299$851,402▲ $451,103
Savings and Temporary Cash Investments$362,656$414,567▲ $51,911
Accounts Receivable$496,500$142,807▼ $353,693
Land, Buildings, and Equipment, Net$8,128$7,221▼ $907
Prepaid Expenses and Deferred Charges$243$243→ $0
Total Assets$1,267,826$1,416,240▲ $148,414
Liabilities
Accounts Payable and Accrued Expenses$3,476$3,221▼ $255
Total Liabilities$3,476$3,221▼ $255
Net Assets / Fund Balance
Unrestricted Net Assets$1,264,350$1,413,019▲ $148,669
Total Net Assets Fund Balance$1,264,350$1,413,019▲ $148,669
Total Liabilities and Net Assets / Fund Balance$1,267,826$1,416,240▲ $148,414

Asset Categories

AssetBook ValueDepreciationBasis
Land$7,221-$7,221
Equipment-$26,055-
Other Securities$851,402--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keith KatoExecutive DirectorPT$100,000$60,651$100,000

Board Members and Trustees

NameTitle
John RayPresident
Alice KawahaVice President
Guido GiacomettiDIrector
Richard HaDirector
Ross WilsonDirector
Virginia GoldsteinSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$300,000
Investment Income
$12,462
Other Revenue
$0
Change in Net Assets
$148,669

Audited Revenue Reconciliation

Revenue per Audited Statements
$312,462
Total Revenue per Audited Statements
$312,462
Total Revenue per Form 990
$312,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,039
Other Expenses$23,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$90,542$9,458-$100,000
Other Salaries and Wages$25,418$2,655-$28,073
Occupancy$13,704$1,896-$15,600
Payroll Taxes$8,874$924-$9,798
Other Employee Benefits$1,918$250-$2,168
Office Expenses$1,078$131-$1,209
Depreciation Depletion$907--$907
Insurance$228$500-$728
Conferences and Meetings$183$25-$208
Other Expenses$18$3-$21
Total Functional Expenses$147,249$16,544$0$163,793

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$163,793
Total Expenses per Audited Statements$163,793
Total Expenses per Form 990$163,793
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 11A

“The audit committee reviews the 990 along with the Executive Director and the Business Manager. After the review, the 990 is presented to the entire Board of Directors for approval.”

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

“HCB requires all employees to read the conflict of interest policy on an annual basis and sign a written acknowledgement which is filed in their personnel file.”

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

“The Board of Directors requires the use of safe harbor guidelines as set forth by the Internal Revenue Service. Specifically, HCB obtains compensation of executive personnel from comparable organizations in the not for profit sector. Compensation may be determined on a performance basis and can be subject to reasonable limits as determined by a review of similar organizations. The Board of Directors has the final approval for all executive and management compensation.”

Form 990, Part VI, Section C, Line 19

“All governing documents, such as the conflict of interest policy, and financial statements are made available to the public by request.”

Filing and Contact Details

Filer

Filer Name
Hawaii Community Builders
EIN
30-0092836
Phone
8089691158
Address
100 Pauahi Street Room 204, Hilo, HI 96720

Signing Officer

Name
Keith Kato
Title
Director
Signed
2019-10-10
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
2

Preparer

Firm
Ann Fukuhara CPA MBA An Accountancy Corporation
Address
45 Pohaku Street Suite 102, Hilo, HI 96720
Preparer
Ann Fukuhara
Phone
8089615532
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 11F

“HCB is exempt from federal income taxes under section 501 c 3 of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require 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 the tax position as of December 31, 2018, and for the year then ended by reviewing its income tax returns and conferring with its tax advisors, and determine that HCB had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. With few exceptions, HCB is no longer subject to examination by tax authorities for the years ending on or before December 31, 2014, due to the expiration of the statutes of limitations.”

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06787
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08196
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt091650
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt042000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0125000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0920000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012462
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06819
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06787
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08196
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01410
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IRS990ScheduleA/InvestmentIncomeCYPct00.03720
IRS990ScheduleA/InvestmentIncomePYPct00.01810
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03980
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03980
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.95870
IRS990ScheduleA/PublicSupportPY509Pct00.97890
IRS990ScheduleA/PublicSupportTotal170Amt00
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt098437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt050196
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0130390
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0959654
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026055
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt015339
IRS990ScheduleD/ExpensesSubtotalAmt0163793
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt07221
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0851402
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Certificate of deposits
IRS990ScheduleD/RevenueSubtotalAmt0312462
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07221
IRS990ScheduleD/TotalBookValueSecuritiesAmt0851402
IRS990ScheduleD/TotalExpensesPerForm990Amt0163793
IRS990ScheduleD/TotalRevenuePerForm990Amt0312462
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0312462
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0163793
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0100000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt060651
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Keith Kato
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0100000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt060651
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The audit committee reviews the 990 along with the Executive Director and the Business Manager. After the review, the 990 is presented to the entire Board of Directors for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HCB requires all employees to read the conflict of interest policy on an annual basis and sign a written acknowledgement which is filed in their personnel file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors requires the use of safe harbor guidelines as set forth by the Internal Revenue Service. Specifically, HCB obtains compensation of executive personnel from comparable organizations in the not for profit sector. Compensation may be determined on a performance basis and can be subject to reasonable limits as determined by a review of similar organizations. The Board of Directors has the final approval for all executive and management compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing documents, such as the conflict of interest policy, and financial statements are made available to the public by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HCB is exempt from federal income taxes under section 501 c 3 of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require 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 the tax position as of December 31, 2018, and for the year then ended by reviewing its income tax returns and conferring with its tax advisors, and determine that HCB had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. With few exceptions, HCB is no longer subject to examination by tax authorities for the years ending on or before December 31, 2014, due to the expiration of the statutes of limitations.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IV, Line 11f
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Yes
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Hawaii Island Community Development Corp
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990253076
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 c 3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Affordable homes
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Active
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 Pauahi Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Hilo
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096720
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01416240
IRS990/TotalAssetsGrp/BOYAmt01267826
IRS990/TotalAssetsGrp/EOYAmt01416240
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016544
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0147249
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163793
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03476
IRS990/TotalLiabilitiesEOYAmt03221

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,416,240
Liabilities
$3,221
Net assets
$1,413,019
Revenue
$312,462
Expenses
$163,793
Net income
$148,669
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.64$0.11$5.52$1.98$0.35$1.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.00$3.49$0.52$0.48$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.00$0.19$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.04$1.65$0.53$0.29$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.41$0.31$0.16$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.26$0.37$0.16$0.21
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.01$1.06$0.10$0.18$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.14$0.05$0.21$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.13$0.26$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.01$0.97$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.23