Civic Intelligence

Na Wai Iwi Ola

990EZ • Fiscal year 2017 • EIN 38-3799372

Jan 01, 2017 to Dec 31, 2017 • Filed on May 21, 2019

Organization Profilewww.nawaiiwiola.org
PO Box 3647Kailua Kona, HI 96745-3647

(808) 604-0101

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

76th percentile

20%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$18,000

Higher top officer pay than 83% of similar nonprofits.

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

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

Asset Growth

69th percentile

17%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

11th percentile

-45%

Faster revenue growth than 11% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$271,919

Up $39,525 (+17%) from 2016

Net Assets

Up

$271,919

Up $39,525 (+17%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin76th percentile

Revenue

Down

$119,912

Down $96,585 (-45%) from 2016

Expenses

Down

$95,593

Down $4,656 (-4.6%) from 2016

Net Income

Down

$24,319

Down $91,929 (-79%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$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

2017

Assets$271,919
Liabilities$0
Net Assets$271,919
Open 2017 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$119,912
Expenses$95,593
Net Income$24,319
Open 2017 Filing
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 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 Pay83rd 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.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$271,919
Liabilities
$0
Net assets
$271,919
Revenue
$119,912
Expenses
$95,593
Net income
$24,319
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