Civic Intelligence

Ching Michael K

EIN 38-3799372 • 501(c)3 • Kailua Kona, HI

Profile

To perpetuate the Hawaiian culture

PO Box 3647Kailua Kona, HI 96745-3647

www.nawaiiwiola.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$18,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

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

Asset Growth

67th percentile

9.0%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

34th percentile

-16%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$376,183

Up $31,028 (+9.0%) from 2022

Liabilities

Down

$0

Down $429 (-100%) from 2022

Net Assets

Up

$376,183

Up $31,457 (+9.1%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin90th percentile

Revenue

Down

$62,380

Down $12,323 (-16%) from 2022

Expenses

Up

$30,923

Up $4,686 (+18%) from 2022

Net Income

Down

$31,457

Down $17,009 (-35%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$400K$300K$200K$100K$0Assets 2011: $241,558Liabilities 2011: $4,565Net Assets 2011: $236,9932011Assets 2012: $224,115Liabilities 2012: $0Net Assets 2012: $224,1152012Assets 2013: $193,300Liabilities 2013: $7062013Assets 2014: $148,479Liabilities 2014: $1,3342014Assets 2015: $145,954Liabilities 2015: $2,064Net Assets 2015: $143,8902015Assets 2016: $232,394Liabilities 2016: $0Net Assets 2016: $232,3942016Assets 2017: $271,919Liabilities 2017: $0Net Assets 2017: $271,9192017Assets 2018: $224,690Liabilities 2018: $0Net Assets 2018: $224,6902018Assets 2019: $225,586Liabilities 2019: $52Net Assets 2019: $225,5342019Assets 2020: $248,940Liabilities 2020: $429Net Assets 2020: $248,5112020Assets 2021: $298,743Liabilities 2021: $429Net Assets 2021: $298,3142021Assets 2022: $345,155Liabilities 2022: $429Net Assets 2022: $344,7262022Assets 2023: $376,183Liabilities 2023: $0Net Assets 2023: $376,1832023

Highlighted filing

2023

Assets$376,183
Liabilities$0
Net Assets$376,183
Open 2023 Filing

Operations Trend

Revenue Growth34th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $177,648Expenses 2011: $134,294Net Income 2011: $43,3542011Expenses 2012: $215,7172012Revenue 2013: $107,806Expenses 2013: $167,762Net Income 2013: -$59,9562013Revenue 2014: $161,495Expenses 2014: $189,063Net Income 2014: -$27,5682014Revenue 2015: $124,203Expenses 2015: $131,654Net Income 2015: -$7,4512015Revenue 2016: $216,497Expenses 2016: $100,249Net Income 2016: $116,2482016Revenue 2017: $119,912Expenses 2017: $95,593Net Income 2017: $24,3192017Revenue 2018: $98,269Expenses 2018: $121,638Net Income 2018: -$23,3692018Revenue 2019: $94,583Expenses 2019: $95,899Net Income 2019: -$1,3162019Revenue 2020: $73,706Expenses 2020: $50,729Net Income 2020: $22,9772020Revenue 2021: $64,137Expenses 2021: $32,440Net Income 2021: $31,6972021Revenue 2022: $74,703Expenses 2022: $26,237Net Income 2022: $48,4662022Revenue 2023: $62,380Expenses 2023: $30,923Net Income 2023: $31,4572023

Highlighted filing

2023

Revenue$62,380
Expenses$30,923
Net Income$31,457
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$376,183
Liabilities
$0
Net assets
$376,183
Revenue
$62,380
Expenses
$30,923
Net income
$31,457
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$0.00$3.76$0.62$0.31$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.75$0.26$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.00$2.98$0.64$0.32$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.00$2.49$0.74$0.51$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.00$2.26$0.95$0.96$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.00$2.25$0.98$1.22$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$1.20$0.96$0.24
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.32$0.00$2.32$2.16$1.00$1.16
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.02$1.44$1.24$1.32$0.07
2014Summary only. Only limited summary data is available for this year.$1.48$0.01$1.61$1.89$0.28
2013Summary only. Only limited summary data is available for this year.$1.93$0.01$1.08$1.68$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.00$2.24$2.16
2011Summary only. Only limited summary data is available for this year.$2.42$0.05$2.37$1.78$1.34$0.43
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 21, 2019
Return Version
2017v2.2
Gross Receipts
$119,912
Mission and Program Overview

Mission

To perpetuate hawaiian culture

To perpetuate the Hawaiian culture

Program Services

DescriptionGrantsExpenses
4 E MAU ANA KA HULA-a tribute to King David Kalakaua supported by various Hawaii Dance Schools An open non-competitive event free to the community-$28,637
1 HE LEI HIWA NO IOLANI Luahine Education Challenge and Festival Hula Competition Open event and free to the community-$19,325
2 HOIKE-HULA WORKSHOPS & PROGRAMS Hula Lessons workshops classes win the community Educational Assessment Program based on lessons shared wthe community thru-out the year-$13,573
Other program services-$5,431
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael K ChingPrincipal Officer - PresidentFT$18,000-$18,000
Rolinda BeanTreasurerPT$0--
Michael FoleySecretary-$0--
Charlene ChingDirector-$0--
Filing and Contact Details

Filer

Filer Name
Ching Michael Keala
EIN
38-3799372
Address
PO Box 3647, Kailua Kona, HI 96745-3647

Signing Officer

Name
Michael K Ching
Title
President
Phone
8086400101
Signed
2019-05-21
Discuss with paid preparer
Yes

Preparer

Firm
Big Island Accounting Services LLC
Address
735618 Maiau St B104, Kailua Kona, HI 96740
Preparer
Lisa G Fossum
Phone
8083311234
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 145Advertising & Website 1,028Bank Service Charges 127Computer & Internet 1,037Dues & Subscriptions 200Postage, Mailing 90Supplies 485Educational Workshop expense 10,178Field Trips 1,010Insurance 1,273Interest 1,233Food and Entertainment 28,523Transportation 782Travel & Meetings 10,310Payroll Taxes 1,519T-shirts for Fundraising 9,984Other costs 189Awards and Grants expenses 1,160”

Other program services Part III line 31

“Program 3 = Holoku Ball An annual celebration of Hawaiian Culture open to the public. Program 5 = Kupuna - THE ELDERS of the community supplying knowledge with the community through a variety of programs.”

Raw XML Appendix160 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Michael Keala Ching
IRS990EZ/BooksInCareOfDetail/PhoneNum08086040101
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 3647
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Kailua Kona
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0967453647
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0247600
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0271919
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt099499
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt024319
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01530
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0247600
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0271919
IRS990EZ/GrossReceiptsAmt0119912
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0247600
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0271919
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0247600
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0271919
IRS990EZ/OccupancyRentUtltsAndMaintAmt06700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt018000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael K Ching
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Rolinda Bean
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Michael Foley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Charlene Ching
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Principal Officer - President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt069273
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To perpetuate the Hawaiian culture
IRS990EZ/PrintingPublicationsPostageAmt090
IRS990EZ/ProgramServiceRevenueAmt020413
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt01 HE LEI HIWA NO IOLANI Luahine Education Challenge and Festival Hula Competition Open event and free to the community
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt12 HOIKE-HULA WORKSHOPS & PROGRAMS Hula Lessons workshops classes win the community Educational Assessment Program based on lessons shared wthe community thru-out the year
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt24 E MAU ANA KA HULA-a tribute to King David Kalakaua supported by various Hawaii Dance Schools An open non-competitive event free to the community
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3Other program services
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019325
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt113573
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt228637
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt35431
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt018000
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt095593
IRS990EZ/TotalProgramServiceExpensesAmt066966
IRS990EZ/TotalRevenueAmt0119912
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.nawaiiwiola.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt099499
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt074550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt078520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0129726
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0382295
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt020413
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt067915
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt032177
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt051535
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0172040
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0554335
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0119912
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0142465
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0110697
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0181261
IRS990ScheduleA/Total509Grp/TotalAmt0554335
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0119912
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0142465
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0110697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0181261
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0554335
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 145Advertising & Website 1,028Bank Service Charges 127Computer & Internet 1,037Dues & Subscriptions 200Postage, Mailing 90Supplies 485Educational Workshop expense 10,178Field Trips 1,010Insurance 1,273Interest 1,233Food and Entertainment 28,523Transportation 782Travel & Meetings 10,310Payroll Taxes 1,519T-shirts for Fundraising 9,984Other costs 189Awards and Grants expenses 1,160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program 3 = Holoku Ball An annual celebration of Hawaiian Culture open to the public. Program 5 = Kupuna - THE ELDERS of the community supplying knowledge with the community through a variety of programs.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other program services Part III line 31
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael K Ching
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08086400101
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHING MICHAEL KEALA
ReturnHeader/Filer/BusinessNameControlTxt0CHIN
ReturnHeader/Filer/EIN0383799372
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 3647
ReturnHeader/Filer/USAddress/CityNm0Kailua Kona
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967453647
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B547A55DCE41CA603923A24B1CE6FFFBD5C40A32
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B547A55DCE41CA603923A24B1CE6FFFBD5C40A32
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09922092019150rvsdq24
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-05-30
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.234.117.15
ReturnHeader/FilingSecurityInformation/IPDt02019-05-30
ReturnHeader/FilingSecurityInformation/IPTm017:10:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800450761
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Big Island Accounting Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0735618 Maiau St B104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kailua Kona
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096740
ReturnHeader/PreparerPersonGrp/PhoneNum08083311234
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa G Fossum
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-29T23:05:02-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.