Civic Intelligence

Lei Ho'Olaha

990 • Fiscal year 2018 • EIN 45-2037703

Oct 01, 2017 to Sep 30, 2018 • Filed on Jun 20, 2019

Organization ProfileN/A
PO Box 1642Kamuela, HI 96743

(808) 896-0822

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

4th percentile

-128%

Higher net margin than 4% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$65,117

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 110.3% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

14th percentile

-33%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

5th percentile

-75%

Faster revenue growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$185,319

Down $90,625 (-33%) from 2017

Net Assets

Down

$182,741

Down $75,411 (-29%) from 2017

Liabilities

Down

$2,578

Down $15,214 (-86%) from 2017

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin4th percentile

Revenue

Down

$59,032

Down $174,728 (-75%) from 2017

Expenses

Down

$134,443

Down $10,356 (-7.2%) from 2017

Net Income

Down

-$75,411

Down $164,372 (-185%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$600K$400K$200K$0Assets 2013: $187,932Liabilities 2013: $3,232Net Assets 2013: $184,7002013Assets 2014: $151,770Liabilities 2014: $13,919Net Assets 2014: $137,8512014Assets 2015: $162,993Liabilities 2015: $7,335Net Assets 2015: $155,6582015Assets 2016: $186,394Liabilities 2016: $17,203Net Assets 2016: $169,1912016Assets 2017: $275,944Liabilities 2017: $17,792Net Assets 2017: $258,1522017Assets 2018: $185,319Liabilities 2018: $2,578Net Assets 2018: $182,7412018Assets 2019: $215,695Liabilities 2019: $4,884Net Assets 2019: $210,8112019Assets 2020: $243,049Liabilities 2020: $2,916Net Assets 2020: $240,1332020Assets 2021: $306,936Liabilities 2021: $102,616Net Assets 2021: $204,3202021Assets 2022: $217,843Liabilities 2022: $3,753Net Assets 2022: $214,0902022Assets 2023: $523,673Liabilities 2023: $13,560Net Assets 2023: $510,1132023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2018

Assets$185,319
Liabilities$2,578
Net Assets$182,741
Open 2018 Filing

Operations Trend

Revenue Growth5th percentile

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

$600K$400K$200K$0-$200KExpenses 2013: $101,8432013Revenue 2014: $85,769Expenses 2014: $132,618Net Income 2014: -$46,8492014Revenue 2015: $151,491Expenses 2015: $133,684Net Income 2015: $17,8072015Revenue 2016: $121,377Expenses 2016: $107,844Net Income 2016: $13,5332016Revenue 2017: $233,760Expenses 2017: $144,799Net Income 2017: $88,9612017Revenue 2018: $59,032Expenses 2018: $134,443Net Income 2018: -$75,4112018Revenue 2019: $88,346Expenses 2019: $60,276Net Income 2019: $28,0702019Revenue 2020: $75,623Expenses 2020: $46,301Net Income 2020: $29,3222020Revenue 2021: $52,998Expenses 2021: $88,811Net Income 2021: -$35,8132021Revenue 2022: $105,533Expenses 2022: $95,763Net Income 2022: $9,7702022Revenue 2023: $424,791Expenses 2023: $128,768Net Income 2023: $296,0232023Revenue 2024: $14,105Expenses 2024: $119,308Net Income 2024: -$105,2032024

Highlighted filing

2018

Revenue$59,032
Expenses$134,443
Net Income-$75,411
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jun 20, 2019
Return Version
2017v2.3
Gross Receipts
$59,032
Mission and Program Overview

Mission

To improve the educational and economic status of native hawaiians and low income people by providing education, training and financial products to community based organizations, public entities, and individuals in the state of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$183,450$117,096▼ $66,354
Other Notes and Loans Receivable, Net$87,219$64,031▼ $23,188
Accounts Receivable$5,275$0▼ $5,275
Prepaid Expenses and Deferred Charges-$4,192-
Total Assets$275,944$185,319▼ $90,625
Liabilities
Accounts Payable and Accrued Expenses$17,792$2,578▼ $15,214
Total Liabilities$17,792$2,578▼ $15,214
Net Assets / Fund Balance
Temporarily Rstr Net Assets$227,500$100,000▼ $127,500
Unrestricted Net Assets$30,652$82,741▲ $52,089
Total Net Assets Fund Balance$258,152$182,741▼ $75,411
Total Liabilities and Net Assets / Fund Balance$275,944$185,319▼ $90,625
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter HanohanoExecutive DirectorFT$65,000$117$65,117

Board Members and Trustees

NameTitle
Stephen KaaaChair
Taffi WiseVice Chair
Charlene HoeDirector
Gregory ChunDirector
Lauren NahmeDirector
Leeann CrabbeDirector
William HancockDirector
Nancy LevensonAssistant Secretary/treasurer
Katie BenioniSecretary
Roberta ChuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$54,532
Program Service Revenue
$4,500
Investment Income
$0
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$-75,411

Audited Revenue Reconciliation

Revenue per Audited Statements
$186,532
Revenue Not Reported on Financial Statements
$-127,500
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-127,500
Total Revenue per Audited Statements
$186,532
Total Revenue per Form 990
$59,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,765
Salaries, Compensation, and Employee Benefits$54,678
Total Fundraising Expense$3,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,382$7,760$2,586$51,728
Fees for Services Other$46,645--$46,645
Office Expenses$13,950$2,705$719$17,374
Fees for Services Accounting-$9,060-$9,060
Insurance-$3,192-$3,192
Payroll Taxes$2,360$442$148$2,950
Travel$1,058$1,806-$2,864
Conferences and Meetings$379$148-$527
Other Expenses-$103-$103
Total Functional Expenses$105,774$25,216$3,453$134,443

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$134,443
Total Expenses per Audited Statements$134,443
Total Expenses per Form 990$134,443
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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, Part VI, Section B, Line 11B

“The executive director and board review the 990 prior to filing.”

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

“All lei ho'olaha board members, employees, and consultants must annually sign a conflict of interest statement. The policy requires persons in conflict to recuse themselves from decisions when a conflict exists. The policy covers the board, director, principal officer, or member of a committee with board delegated powers who has a direct or indirect financial interest. All possible conflicts of financial interest are reviewed by the board of directors and/or board committee. Persons who do not disclose a conflict are subject to disciplinary action.”

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

“The board reviews and approves all salaries, including the executive director. Salaries are based on past compensation, comparable salaries for similar organizations, discussions with its cdfi consultant, and available funds in the current budget. Compensation is reviewed annually for changes in the above factors, and if appropriate, adjustments will be presented to the board. Compensation changes are documented in board minutes and personnel files. This process was last undertaken in 2015.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

FORM 990, PART VII, SECTION A, LINE 1A:

“The organization's payroll was administered by another organization.”

Filing and Contact Details

Filer

Filer Name
LEI HO'OLAHA
EIN
45-2037703
Phone
8088960822
Address
PO BOX 1642, KAMUELA, HI 96743

Signing Officer

Name
Katie Benioni
Title
Secretary
Phone
8088960822
Signed
2019-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Hanohano
Formed
2011
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
11

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Outside contract services: program service expenses 46,645. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,645.”

FORM 990, PART IX, LINE 5:

“The organization does not have any employees. Amounts reported for officer compensation represents reimbursements to another organization for an allocated portion of the shared employee's time.”

Financial Statement Notes

PART X, LINE 2:

“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 examination by taxing authorities. Management has evaluated the tax positions of lei ho'olaha as of september 30, 2018 and 2017 and for the years then ended by reviewing its income tax returns and conferring with its tax advisors, and determined that it had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. Lei ho'olaha is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Decrease in temporarily restricted net assets -127,500.”

Raw XML AppendixShowing 400 of 408 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt017792
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02578
IRS990/AccountsReceivableGrp/BOYAmt05275
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO IMPROVE THE EDUCATIONAL AND ECONOMIC STATUS OF NATIVE HAWAIIANS AND LOW INCOME PEOPLE BY PROVIDING EDUCATION, TRAINING AND FINANCIAL PRODUCTS TO COMMUNITY BASED ORGANIZATIONS, PUBLIC ENTITIES, AND INDIVIDUALS IN THE STATE OF HAWAII.
IRS990/AllOtherContributionsAmt0500
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KATIE BENIONI
IRS990/BooksInCareOfDetail/PhoneNum08088871117
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1642
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAMUELA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096743
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0183450
IRS990/CashNonInterestBearingGrp/EOYAmt0117096
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt02586
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07760
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt041382
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt051728
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0148
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0379
IRS990/ConferencesMeetingsGrp/TotalAmt0527
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt054532
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt079765
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt04500
IRS990/CYRevenuesLessExpensesAmt0-75411
IRS990/CYSalariesCompEmpBnftPaidAmt054678
IRS990/CYTotalExpensesAmt0134443
IRS990/CYTotalFundraisingExpenseAmt03453
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt059032
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0LEI HO'OLAHA WAS INCORPORATED UNDER THE LAWS OF THE STATE OF HAWAII IN MARCH 2011 TO IMPROVE THE EDUCATIONAL AND ECONOMIC STATUS OF NATIVE HAWAIIANS AND LOW INCOME PEOPLE BY PROVIDING EDUCATION, TRAINING, AND FINANCIAL PRODUCTS TO COMMUNITY-BASED ORGANIZATIONS IN THE STATE OF HAWAII WITH THE OVERALL GOAL OF MAKING THEM CREDITWORTHY FOR COMMERCIAL BANK FACILITIES. ITS TARGET MARKET IS STATE-CERTIFIED CHARTER SCHOOLS AND OTHER COMMUNITY-BASED ORGANIZATIONS IN HAWAIIAN COMMUNITIES STATEWIDE. IT INTENDS FOR AT LEAST 50% OF ITS BORROWERS TO BE NATIVE HAWAIIAN-LED ORGANIZATIONS.IN FY 2018, LEI HO'OLAHA OFFERED TWO CORE LOAN PRODUCTS: WORKING CAPITAL LINES OF CREDIT AND SMALL BUSINESS LOANS, EACH PRODUCT TAILORED TO MEET THE UNIQUE CASH FLOW AND FINANCING NEEDS OF NATIVE HAWAIIAN CHARTER SCHOOLS AND NONPROFIT ORGANIZATIONS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0105774
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09060
IRS990/FeesForServicesAccountingGrp/TotalAmt09060
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt046645
IRS990/FeesForServicesOtherGrp/TotalAmt046645
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10117
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHEN KAAA
IRS990/Form990PartVIISectionAGrp/PersonNm1TAFFI WISE
IRS990/Form990PartVIISectionAGrp/PersonNm2KATIE BENIONI
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERTA CHU
IRS990/Form990PartVIISectionAGrp/PersonNm4NANCY LEVENSON
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLENE HOE
IRS990/Form990PartVIISectionAGrp/PersonNm6GREGORY CHUN
IRS990/Form990PartVIISectionAGrp/PersonNm7LAUREN NAHME
IRS990/Form990PartVIISectionAGrp/PersonNm8LEEANN CRABBE
IRS990/Form990PartVIISectionAGrp/PersonNm9WILLIAM HANCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm10PETER HANOHANO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1065000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt054032
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt059032
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03192
IRS990/InsuranceGrp/TotalAmt03192
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPROVE THE EDUCATIONAL AND ECONOMIC STATUS OF NATIVE HAWAIIANS AND LOW INCOME PEOPLE BY PROVIDING EDUCATION, TRAINING AND FINANCIAL PRODUCTS TO COMMUNITY BASED ORGANIZATIONS, PUBLIC ENTITIES, AND INDIVIDUALS IN THE STATE OF HAWAII.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0258152
IRS990/NetAssetsOrFundBalancesEOYAmt0182741
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0719
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02705
IRS990/OfficeExpensesGrp/ProgramServicesAmt013950
IRS990/OfficeExpensesGrp/TotalAmt017374
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0STATE REGISTRATION FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0103
IRS990/OtherExpensesGrp/TotalAmt0103
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt087219
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt064031
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0148
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0442
IRS990/PayrollTaxesGrp/ProgramServicesAmt02360
IRS990/PayrollTaxesGrp/TotalAmt02950
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04192
IRS990/PrincipalOfficerNm0PETER HANOHANO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0LOAN LOSS RESERVE ADJ
IRS990/ProgramServiceRevenueGrp/Desc1INTEREST ON LOANS
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02634
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11616
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11616
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0227215
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt074272
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06545
IRS990/PYRevenuesLessExpensesAmt088961
IRS990/PYSalariesCompEmpBnftPaidAmt070527
IRS990/PYTotalExpensesAmt0144799
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0233760
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-75411
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt054532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0227215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0120378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0150450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt025000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0577575
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt073853
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99400
IRS990ScheduleA/PublicSupportPY170Pct00.93910
IRS990ScheduleA/PublicSupportTotal170Amt0574127
IRS990ScheduleA/SubstantialContributorsTotAmt03448
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt054532
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0227215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0120378
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0150450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt025000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0577575
IRS990ScheduleA/TotalSupportAmt0577575
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0134443
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-127500
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-127500
IRS990ScheduleD/RevenueSubtotalAmt0186532
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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 EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF LEI HO'OLAHA AS OF SEPTEMBER 30, 2018 AND 2017 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. LEI HO'OLAHA 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 TEMPORARILY RESTRICTED NET ASSETS -127,500.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0134443
IRS990ScheduleD/TotalRevenuePerForm990Amt059032
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0186532
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0134443
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND BOARD REVIEW THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL LEI HO'OLAHA BOARD MEMBERS, EMPLOYEES, AND CONSULTANTS MUST ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. THE POLICY REQUIRES PERSONS IN CONFLICT TO RECUSE THEMSELVES FROM DECISIONS WHEN A CONFLICT EXISTS. THE POLICY COVERS THE BOARD, DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. ALL POSSIBLE CONFLICTS OF FINANCIAL INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS AND/OR BOARD COMMITTEE. PERSONS WHO DO NOT DISCLOSE A CONFLICT ARE SUBJECT TO DISCIPLINARY ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES ALL SALARIES, INCLUDING THE EXECUTIVE DIRECTOR. SALARIES ARE BASED ON PAST COMPENSATION, COMPARABLE SALARIES FOR SIMILAR ORGANIZATIONS, DISCUSSIONS WITH ITS CDFI CONSULTANT, AND AVAILABLE FUNDS IN THE CURRENT BUDGET. COMPENSATION IS REVIEWED ANNUALLY FOR CHANGES IN THE ABOVE FACTORS, AND IF APPROPRIATE, ADJUSTMENTS WILL BE PRESENTED TO THE BOARD. COMPENSATION CHANGES ARE DOCUMENTED IN BOARD MINUTES AND PERSONNEL FILES. THIS PROCESS WAS LAST UNDERTAKEN IN 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S PAYROLL WAS ADMINISTERED BY ANOTHER ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 46,645. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,645.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. AMOUNTS REPORTED FOR OFFICER COMPENSATION REPRESENTS REIMBURSEMENTS TO ANOTHER ORGANIZATION FOR AN ALLOCATED PORTION OF THE SHARED EMPLOYEE'S TIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 1A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 5:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0227500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0100000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0275944
IRS990/TotalAssetsEOYAmt0185319
IRS990/TotalAssetsGrp/BOYAmt0275944
IRS990/TotalAssetsGrp/EOYAmt0185319
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt054532
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03453
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025216
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105774
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017792
IRS990/TotalLiabilitiesEOYAmt02578
IRS990/TotalLiabilitiesGrp/BOYAmt017792
IRS990/TotalLiabilitiesGrp/EOYAmt02578
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0258152
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0182741
IRS990/TotalOtherCompensationAmt0117
IRS990/TotalProgramServiceExpensesAmt0105774
IRS990/TotalProgramServiceRevenueAmt04500
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt059032
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0275944
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185319
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01806
IRS990/TravelGrp/ProgramServicesAmt01058
IRS990/TravelGrp/TotalAmt02864
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt030652
IRS990/UnrestrictedNetAssetsGrp/EOYAmt082741
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1642
IRS990/USAddress/CityNm0KAMUELA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096743
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE BENIONI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08088960822
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEI HO'OLAHA
ReturnHeader/Filer/BusinessNameControlTxt0LEIH
ReturnHeader/Filer/EIN0452037703
ReturnHeader/Filer/PhoneNum08088960822
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1642
ReturnHeader/Filer/USAddress/CityNm0KAMUELA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096743
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D05F2BCCE5551BCF715B57F24F91FFB6EF08B279
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D05F2BCCE5551BCF715B57F24F91FFB6EF08B279
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.204.177.210
ReturnHeader/FilingSecurityInformation/IPDt02019-06-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm017:34:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261659234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CW ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$185,319
Liabilities
$2,578
Net assets
$182,741
Revenue
$59,032
Expenses
$134,443
Net income
-$75,411
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.14$1.19$1.05
2023Detailed filing. Detailed filing data is available for this year.$5.24$0.14$5.10$4.25$1.29$2.96
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.04$2.14$1.06$0.96$0.10
2021Detailed filing. Detailed filing data is available for this year.$3.07$1.03$2.04$0.53$0.89$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.43$0.03$2.40$0.76$0.46$0.29
2019Detailed filing. Detailed filing data is available for this year.$2.16$0.05$2.11$0.88$0.60$0.28
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.03$1.83$0.59$1.34$0.75
2017Detailed filing. Detailed filing data is available for this year.$2.76$0.18$2.58$2.34$1.45$0.89
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.17$1.69$1.21$1.08$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.07$1.56$1.51$1.34$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.14$1.38$0.86$1.33$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.03$1.85$1.02