Civic Intelligence

Na Kuhio Ike

990 • Fiscal year 2017 • EIN 45-2718889

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 18, 2018

PO Box 353Waimanalo, HI 96795

(808) 234-3239

Siviq Scores

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

Liabilities / Assets

94th percentile

1.13x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

99th percentile

70.87x

Higher debt load relative to revenue than 99% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

1st percentile

-245%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

20th percentile

-3.5%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

47th percentile

3.5%

Faster revenue growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$6,272,248

Down $228,083 (-3.5%) from 2016

Net Assets

Down

-$830,943

Down $245,765 (-42%) from 2016

Liabilities

Up

$7,103,191

Up $17,682 (+0.2%) from 2016

Revenue

Up

$100,229

Up $3,380 (+3.5%) from 2016

Expenses

Down

$345,994

Down $16,158 (-4.5%) from 2016

Net Income

Up

-$245,765

Up $19,538 (+7.4%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2012: $6,936,292Liabilities 2012: $7,060,563Net Assets 2012: -$124,2712012Assets 2015: $6,754,394Liabilities 2015: $7,074,269Net Assets 2015: -$319,8752015Assets 2016: $6,500,331Liabilities 2016: $7,085,509Net Assets 2016: -$585,1782016Assets 2017: $6,272,248Liabilities 2017: $7,103,191Net Assets 2017: -$830,9432017Assets 2018: $6,088,797Liabilities 2018: $7,114,934Net Assets 2018: -$1,026,1372018Assets 2019: $6,133,428Liabilities 2019: $7,274,114Net Assets 2019: -$1,140,6862019Assets 2020: $5,909,274Liabilities 2020: $7,223,953Net Assets 2020: -$1,314,6792020Assets 2021: $5,711,888Liabilities 2021: $7,210,231Net Assets 2021: -$1,498,3432021Assets 2022: $5,620,000Liabilities 2022: $7,250,100Net Assets 2022: -$1,630,1002022Assets 2023: $5,528,940Liabilities 2023: $7,221,280Net Assets 2023: -$1,692,3402023Assets 2024: $5,320,610Liabilities 2024: $7,200,012Net Assets 2024: -$1,879,4022024

Highlighted filing

2017

Assets$6,272,248
Liabilities$7,103,191
Net Assets-$830,943

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2012: $242,841Expenses 2012: $333,046Net Income 2012: -$90,2052012Revenue 2015: $109,379Expenses 2015: $295,077Net Income 2015: -$185,6982015Revenue 2016: $96,849Expenses 2016: $362,152Net Income 2016: -$265,3032016Revenue 2017: $100,229Expenses 2017: $345,994Net Income 2017: -$245,7652017Revenue 2018: $106,854Expenses 2018: $302,048Net Income 2018: -$195,1942018Revenue 2019: $144,355Expenses 2019: $258,904Net Income 2019: -$114,5492019Revenue 2020: $70,983Expenses 2020: $244,976Net Income 2020: -$173,9932020Revenue 2021: $64,428Expenses 2021: $248,092Net Income 2021: -$183,6642021Revenue 2022: $112,933Expenses 2022: $244,690Net Income 2022: -$131,7572022Revenue 2023: $181,710Expenses 2023: $243,950Net Income 2023: -$62,2402023Revenue 2024: $130,064Expenses 2024: $317,126Net Income 2024: -$187,0622024

Highlighted filing

2017

Revenue$100,229
Expenses$345,994
Net Income-$245,765
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 18, 2018
Return Version
2017v2.2
Gross Receipts
$130,168
Mission and Program Overview

Mission

COMMUNITY CENTER

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,966,016$5,797,114▼ $168,902
Intangible Assets$467,035$453,598▼ $13,437
Cash and Non-Interest-Bearing Accounts$67,280$21,536▼ $45,744
Rtn Earn Endowment Incm Other Fnds$-585,178$-830,943▼ $245,765
Total Assets$6,500,331$6,272,248▼ $228,083
Liabilities
Other Liabilities$7,085,509$7,103,191▲ $17,682
Total Liabilities$7,085,509$7,103,191▲ $17,682
Net Assets / Fund Balance
Total Net Assets Fund Balance$-585,178$-830,943▼ $245,765
Total Liabilities and Net Assets / Fund Balance$6,500,331$6,272,248▼ $228,083

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,797,114$976,373-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roxanne HanawahinePresident/director
Moana AkanaSecretary/director
Kamakana AquinoTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$51,368
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$48,861
Change in Net Assets
$-245,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$330,246
Salaries, Compensation, and Employee Benefits$15,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$182,339$0$0$182,339
Interest$38,526$12,842$0$51,368
Fees for Services Legal$20,285$6,762$0$27,047
Other Salaries and Wages$10,800$3,600$0$14,400
Fees for Services Accounting$10,484$3,495$0$13,979
Insurance$4,359$1,454$0$5,813
All Other Expenses$3,820$1,489$0$5,309
Payroll Taxes$1,011$337$0$1,348
Other Expenses$340$113$0$453
Office Expenses$167$55$0$222
Total Functional Expenses$304,918$41,076$0$345,994
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
Loan From Travois Cde$7,056,000
Deposits Payable$45,770
Taxes Payable$1,121
Loan From Paul Richards$300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Na Kuhio Ike
EIN
45-2718889
Phone
8082343239
Address
PO BOX 353, WAIMANALO, HI 96795

Signing Officer

Name
Kamakana Aquino
Title
President
Phone
8082343239
Signed
2018-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxanne Hanawahine
Formed
2011
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
40

Preparer

Firm
Jack Chen CPA Inc
Address
46-005 KAWA ST 206, KANEOHE, HI 96744
Preparer
Jackson Chen
Phone
8082354835
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Once received, the executive board (president, treasurer,and secretary) would meet, review the report(forms) and if any inconsistencies or areas which we need clarification we would make the appropriate recommendations. If everything is in order, the president would sign the 990. The governing documents are available and given to each paid member of the association; however, to the general public, access to the governing documents, including financial statements, are available upon request and arranged with the association treasurer

Form 990, Part IX, Line 24E

FILING FEES 9. 7. 2. 0.

Form 990, Part IX, Line 24E

Computer supplies 0. 0. 0. 0.

Form 990, Part IX, Line 24E

FEES 392. 294. 98. 0.

Form 990, Part IX, Line 24E

Licenses & fees 105. 79. 26. 0.

Form 990, Part IX, Line 24E

Meals & entertainment 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Printing & copying 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Outside services 0. 0. 0. 0.

Form 990, Part IX, Line 24E

PARKING 0. 0. 0. 0.

Form 990, Part IX, Line 24E

POSTAGE 197. 148. 49. 0.

Form 990, Part IX, Line 24E

Supplies 1645. 1234. 411. 0.

Form 990, Part IX, Line 24E

FREIGHT 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Telephone 1956. 1304. 652. 0.

Form 990, Part IX, Line 24E

Tax penalties 1005. 754. 251. 0.

Raw XML Appendix360 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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02011
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IRS990/FSAuditedInd0true
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IRS990/GovernmentGrantsAmt051368
IRS990/GrantAmt051368
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0130168
IRS990/GrossRentsGrp/RealAmt078800
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
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IRS990/InsuranceGrp/TotalAmt05813
IRS990/IntangibleAssetsGrp/BOYAmt0467035
IRS990/IntangibleAssetsGrp/EOYAmt0453598
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt012842
IRS990/InterestGrp/ProgramServicesAmt038526
IRS990/InterestGrp/TotalAmt051368
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0976373
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05966016
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05797114
IRS990/LandBldgEquipCostOrOtherBssAmt06773487
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt029939
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COMMUNITY CENTER
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-585178
IRS990/NetAssetsOrFundBalancesEOYAmt0-830943
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt048861
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt048861
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt055
IRS990/OfficeExpensesGrp/ProgramServicesAmt0167
IRS990/OfficeExpensesGrp/TotalAmt0222
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0COMPLIANCE FEE
IRS990/OtherExpensesGrp/Desc1ALARM SYSTEM
IRS990/OtherExpensesGrp/Desc2EVENT EXPENSES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/FundraisingAmt00
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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LOAN FROM PAUL RICHARDS
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE RECEIVED, THE EXECUTIVE BOARD (PRESIDENT, TREASURER,AND SECRETARY) WOULD MEET, REVIEW THE REPORT(FORMS) AND IF ANY INCONSISTENCIES OR AREAS WHICH WE NEED CLARIFICATION WE WOULD MAKE THE APPROPRIATE RECOMMENDATIONS. IF EVERYTHING IS IN ORDER, THE PRESIDENT WOULD SIGN THE 990. THE GOVERNING DOCUMENTS ARE AVAILABLE AND GIVEN TO EACH PAID MEMBER OF THE ASSOCIATION; HOWEVER, TO THE GENERAL PUBLIC, ACCESS TO THE GOVERNING DOCUMENTS, INCLUDING FINANCIAL STATEMENTS, ARE AVAILABLE UPON REQUEST AND ARRANGED WITH THE ASSOCIATION TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FILING FEES 9. 7. 2. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPUTER SUPPLIES 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FEES 392. 294. 98. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LICENSES & FEES 105. 79. 26. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEALS & ENTERTAINMENT 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRINTING & COPYING 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OUTSIDE SERVICES 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PARKING 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9POSTAGE 197. 148. 49. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES 1645. 1234. 411. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FREIGHT 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TELEPHONE 1956. 1304. 652. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TAX PENALTIES 1005. 754. 251. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06500331
IRS990/TotalAssetsEOYAmt06272248
IRS990/TotalAssetsGrp/BOYAmt06500331
IRS990/TotalAssetsGrp/EOYAmt06272248
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IRS990/TotalContributionsAmt051368
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041076
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0304918
IRS990/TotalFunctionalExpensesGrp/TotalAmt0345994
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07085509
IRS990/TotalLiabilitiesEOYAmt07103191
IRS990/TotalLiabilitiesGrp/BOYAmt07085509
IRS990/TotalLiabilitiesGrp/EOYAmt07103191
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-830943
IRS990/TotalProgramServiceExpensesAmt0304918
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048861
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0100229
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06500331
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06272248
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 353
IRS990/USAddress/CityNm0WAIMANALO
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096795
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAMAKANA AQUINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08082343239
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NA KUHIO IKE
ReturnHeader/Filer/BusinessNameControlTxt0NAKU
ReturnHeader/Filer/EIN0452718889
ReturnHeader/Filer/PhoneNum08082343239
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 353
ReturnHeader/Filer/USAddress/CityNm0WAIMANALO
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ReturnHeader/Filer/USAddress/ZIPCd096795
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EDFE7841C4C7E06F977BC252438A412520B26527
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EDFE7841C4C7E06F977BC252438A412520B26527
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.253.242.30
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm012:46:24
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACK CHEN CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt046-005 KAWA ST 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANEOHE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096744
ReturnHeader/PreparerPersonGrp/PhoneNum08082354835
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACKSON CHEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-15T12:46:31-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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