Civic Intelligence

Hookuaaina

990 • Fiscal year 2016 • EIN 45-2517616

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

PO Box 342146Kailua, HI 96734

(808) 721-6761

Siviq Scores

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

Liabilities / Assets

86th percentile

0.33x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$72,475

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

96th percentile

231%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

34%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$195,835

Up $136,597 (+231%) from 2015

Net Assets

Up

$131,193

Up $79,112 (+152%) from 2015

Liabilities

Up

$64,642

Up $57,485 (+803%) from 2015

Revenue

Up

$416,946

Up $105,981 (+34%) from 2015

Expenses

Up

$337,000

Up $68,216 (+25%) from 2015

Net Income

Up

$79,946

Up $37,765 (+90%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $5,696Liabilities 2014: $1,476Net Assets 2014: $4,2202014Assets 2015: $59,238Liabilities 2015: $7,157Net Assets 2015: $52,0812015Assets 2016: $195,835Liabilities 2016: $64,642Net Assets 2016: $131,1932016Assets 2017: $203,344Liabilities 2017: $46,953Net Assets 2017: $156,3912017Assets 2018: $382,062Liabilities 2018: $0Net Assets 2018: $382,0622018Assets 2019: $737,687Liabilities 2019: $5,249Net Assets 2019: $732,4382019Assets 2020: $963,627Liabilities 2020: $78,896Net Assets 2020: $884,7312020Assets 2021: $1,368,232Liabilities 2021: $6,725Net Assets 2021: $1,361,5072021Assets 2022: $1,402,072Liabilities 2022: $6,460Net Assets 2022: $1,395,6122022Assets 2023: $1,550,054Liabilities 2023: $11,899Net Assets 2023: $1,538,1552023Assets 2024: $1,609,866Liabilities 2024: $13,254Net Assets 2024: $1,596,6122024

Highlighted filing

2016

Assets$195,835
Liabilities$64,642
Net Assets$131,193

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2014: $71,408Expenses 2014: $68,475Net Income 2014: $2,9332014Revenue 2015: $310,965Expenses 2015: $268,784Net Income 2015: $42,1812015Revenue 2016: $416,946Expenses 2016: $337,000Net Income 2016: $79,9462016Revenue 2017: $446,944Expenses 2017: $420,391Net Income 2017: $26,5532017Revenue 2018: $672,080Expenses 2018: $446,409Net Income 2018: $225,6712018Revenue 2019: $900,102Expenses 2019: $549,726Net Income 2019: $350,3762019Revenue 2020: $761,365Expenses 2020: $690,206Net Income 2020: $71,1592020Revenue 2021: $1,164,490Expenses 2021: $687,714Net Income 2021: $476,7762021Revenue 2022: $658,459Expenses 2022: $624,354Net Income 2022: $34,1052022Revenue 2023: $932,948Expenses 2023: $790,405Net Income 2023: $142,5432023Revenue 2024: $1,052,317Expenses 2024: $993,860Net Income 2024: $58,4572024

Highlighted filing

2016

Revenue$416,946
Expenses$337,000
Net Income$79,946
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$416,946
Mission and Program Overview

Mission

Ho'okua'aina creates a culture of individual well-being and community waiwai through aloha 'aina.

The mission of ho'okua'aina is to inspire people to connect with themselves, the land, and their community through hawaiian cultural and environmental education delivered through hands-on experiences on an organic kalo farm

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$48,388$187,440▲ $139,052
Land, Buildings, and Equipment, Net$10,850$8,395▼ $2,455
Total Assets$59,238$195,835▲ $136,597
Liabilities
Other Liabilities$7,157$64,642▲ $57,485
Total Liabilities$7,157$64,642▲ $57,485
Net Assets / Fund Balance
Unrestricted Net Assets$3,689$131,193▲ $127,504
Temporarily Rstr Net Assets$48,392--
Total Net Assets Fund Balance$52,081$131,193▲ $79,112
Total Liabilities and Net Assets / Fund Balance$59,238$195,835▲ $136,597

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,395$3,880$12,275
Compensation and Service Providers

Employees

NameTitleBaseTotal
Wilhelm DeanExecutive Di$72,475$72,475

Board Members and Trustees

NameTitle
Levinson JoshPresident
Gueco AnelaDirector
Kaauwai JonahDirector
Sam Ah AnnaDirector
Stam PaulDirector
Stoebner MichaelDirector
Weston-lee PatriaSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$395,601
Program Service Revenue
$21,345
Investment Income
$0
Other Revenue
$0
All Other Contributions
$279,830
Change in Net Assets
$79,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$235,532
Other Expenses$101,468
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,984$45,806-$186,790
Other Employee Benefits$19,634$6,958-$26,592
Payroll Taxes$16,950$5,200-$22,150
Fees for Services Accounting$3,920$10,131-$14,051
Fees for Services Other$2,675$1,698-$4,373
Office Expenses$847$3,495-$4,342
Insurance$779$3,115-$3,894
Travel$326$1,305-$1,631
Depreciation Depletion$1,621--$1,621
Other Expenses$976$1,554-$976
Interest$28$116-$144
Total Functional Expenses$211,535$125,465$0$337,000
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
Deferred Revenue$55,000
American Express$9,642
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 2

Michele wilhelm dean wilhelm exec admin eo wife/husband

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

The organization's conflict of interest policy applies to all interested persons. Conflicts of interests are determined by the committee interested persons must refuse himself/herself from discussions or voting on potential conflicts form 990.

Form 990, Page 6, Part VI, Line 15A

The organization's board of directors reviews and approves the compensation of the organization's executive director by using comparable data

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hookuaaina
EIN
45-2517616
Phone
8087216761
Address
PO BOX 342146, KAILUA, HI 96734

Signing Officer

Name
Wilhelm Dean
Title
Executive Director
Phone
8087216761
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wilhelm Dean
Formed
2011
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
15

Preparer

Firm
Ricky Takemoto CPA LLC
Address
841 BISHOP ST STE 208, HONOLULU, HI 96813-3920
Preparer
Ricky M Takemoto
Phone
8083805588
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of hookuaaina is to inspire people to connect with themselves, the land, and their community through hawaiian cultural and environmental education delivered through hands-on experiences on an organic kalo farm

Form 990, Page 2, Part III, Line 4D

The intership program is the 2nd phase of mentoring program. If participants in the entry level program show interest in initiative they are invited to promote up into a paid position up to 16 hours per work where they will build upon the skills and values they have been working on. Interns are given greater kuleana to lead and host groups, harvest kalo, process poi, more job skills training related to farming, small business practices and customer service.

Form 990, Part XI, Line 9

Book / tax depreciation difference -834

Raw XML Appendix354 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.

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IRS990/ProgSrvcAccomActy3Grp/Desc0OUTDOOR LEARNING CENTER/EDUCATION: HOOKUAAINA PROVIDES AN IDEAL OUTDOOR LEARNING CLASSROOM FOR STUDENTS AND SCHOOLS FROM ELEMENTARY UP THROUGH UNIVERSITY. HOOKUAAINA CO-FOUNDER DEAN WILHELM IS A CERTIFIED D.O.E TEACHER WITH NEARLY 15 YEARS EXPERIENCE IN THE CLASSROOM. HAWAIIAN VALUES-BASED LESSONS ARE USED AND CAN SUPPLEMENT STANDARDS-BASED CURRICULUM FOR ANY GRADE AND SUBJECT AREA. SCHOOLS AND COMMUNITY ORGANIZATIONS ARE ABLE TO BRING STUDENTS ON FIELD TRIPS TO SEE A TRADITIONAL TARO FARM. THEY ARE TAUGHT HAWAIIAN CULTURE,SCIENCE, NATURAL RESOURCE MANAGEMENT AND SUSTAINABILITY. THIS PROGRAM SERVES SMALL GROUPS AS REQUESTED.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AMERICAN EXPRESS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF HOOKUAAINA IS TO INSPIRE PEOPLE TO CONNECT WITH THEMSELVES, THE LAND, AND THEIR COMMUNITY THROUGH HAWAIIAN CULTURAL AND ENVIRONMENTAL EDUCATION DELIVERED THROUGH HANDS-ON EXPERIENCES ON AN ORGANIC KALO FARM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INTERSHIP PROGRAM IS THE 2ND PHASE OF MENTORING PROGRAM. IF PARTICIPANTS IN THE ENTRY LEVEL PROGRAM SHOW INTEREST IN INITIATIVE THEY ARE INVITED TO PROMOTE UP INTO A PAID POSITION UP TO 16 HOURS PER WORK WHERE THEY WILL BUILD UPON THE SKILLS AND VALUES THEY HAVE BEEN WORKING ON. INTERNS ARE GIVEN GREATER KULEANA TO LEAD AND HOST GROUPS, HARVEST KALO, PROCESS POI, MORE JOB SKILLS TRAINING RELATED TO FARMING, SMALL BUSINESS PRACTICES AND CUSTOMER SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MICHELE WILHELM DEAN WILHELM EXEC ADMIN EO WIFE/HUSBAND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL INTERESTED PERSONS. CONFLICTS OF INTERESTS ARE DETERMINED BY THE COMMITTEE INTERESTED PERSONS MUST REFUSE HIMSELF/HERSELF FROM DISCUSSIONS OR VOTING ON POTENTIAL CONFLICTS FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR BY USING COMPARABLE DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -834
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195835
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IRS990/TravelGrp/TotalAmt01631
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/WebsiteAddressTxt0WWW.HOOKUAAINA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILHELM DEAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08087216761
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOOKUAAINA
ReturnHeader/Filer/BusinessNameControlTxt0HOOK
ReturnHeader/Filer/EIN0452517616
ReturnHeader/Filer/PhoneNum08087216761
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 342146
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096734
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02E13046A482C7DA19293B6AE080DA616747A2BED
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D8D30FCD562FAC01BD651BD67D2567B378982073
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455477267
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICKY TAKEMOTO CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0841 BISHOP ST STE 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968133920
ReturnHeader/PreparerPersonGrp/PhoneNum08083805588
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICKY M TAKEMOTO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T12:31:19-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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