Civic Intelligence

Hawaii Leadership Forum

EIN 45-4910317 • 501(c)3 • Los Gatos, CA

Profile

The Hawai'i Leadership Forum is dedicated to broad and durable improvements across Hawai'i.

720 University Ave 110Los Gatos, CA 95032

www.hawaiileadershipforum.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

51st percentile

4.8%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

55th percentile

5.6%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

30%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,211,806

Up $116,439 (+5.6%) from 2023

Liabilities

Down

$382,780

Down $77,453 (-17%) from 2023

Net Assets

Up

$1,829,026

Up $193,892 (+12%) from 2023

Revenue

Up

$4,000,000

Up $925,000 (+30%) from 2023

Expenses

Up

$3,806,108

Up $1,127,348 (+42%) from 2023

Net Income

Down

$193,892

Down $202,348 (-51%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $186,087Liabilities 2012: $76,769Net Assets 2012: $109,3182012Assets 2013: $316,715Liabilities 2013: $72,106Net Assets 2013: $244,6092013Assets 2014: $768,580Liabilities 2014: $105,347Net Assets 2014: $663,2332014Assets 2015: $547,142Liabilities 2015: $130,581Net Assets 2015: $416,5612015Assets 2016: $1,402,088Liabilities 2016: $114,797Net Assets 2016: $1,287,2912016Assets 2017: $1,199,023Liabilities 2017: $129,322Net Assets 2017: $1,069,7012017Assets 2018: $1,300,952Liabilities 2018: $101,153Net Assets 2018: $1,199,7992018Assets 2019: $1,396,881Liabilities 2019: $159,617Net Assets 2019: $1,237,2642019Assets 2020: $1,613,822Liabilities 2020: $212,191Net Assets 2020: $1,401,6312020Assets 2021: $1,629,789Liabilities 2021: $162,777Net Assets 2021: $1,467,0122021Assets 2022: $1,473,029Liabilities 2022: $234,135Net Assets 2022: $1,238,8942022Assets 2023: $2,095,367Liabilities 2023: $460,233Net Assets 2023: $1,635,1342023Assets 2024: $2,211,806Liabilities 2024: $382,780Net Assets 2024: $1,829,0262024

Highlighted filing

2024

Assets$2,211,806
Liabilities$382,780
Net Assets$1,829,026

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $621,709Expenses 2012: $512,391Net Income 2012: $109,3182012Revenue 2013: $1,300,000Expenses 2013: $1,154,563Net Income 2013: $145,4372013Revenue 2014: $1,850,000Expenses 2014: $1,431,376Net Income 2014: $418,6242014Revenue 2015: $1,262,000Expenses 2015: $1,508,672Net Income 2015: -$246,6722015Revenue 2016: $2,706,250Expenses 2016: $1,835,520Net Income 2016: $870,7302016Revenue 2017: $1,960,500Expenses 2017: $2,178,090Net Income 2017: -$217,5902017Revenue 2018: $2,227,500Expenses 2018: $2,097,402Net Income 2018: $130,0982018Revenue 2019: $2,584,000Expenses 2019: $2,546,535Net Income 2019: $37,4652019Revenue 2020: $3,981,466Expenses 2020: $3,817,099Net Income 2020: $164,3672020Revenue 2021: $2,394,054Expenses 2021: $2,328,673Net Income 2021: $65,3812021Revenue 2022: $2,243,000Expenses 2022: $2,471,118Net Income 2022: -$228,1182022Revenue 2023: $3,075,000Expenses 2023: $2,678,760Net Income 2023: $396,2402023Revenue 2024: $4,000,000Expenses 2024: $3,806,108Net Income 2024: $193,8922024

Highlighted filing

2024

Revenue$4,000,000
Expenses$3,806,108
Net Income$193,892

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$4,000,000
Mission and Program Overview

Mission

The Hawaii Leadership Forum is a societal change organization dedicated to advancing leadership in and for Hawaii. We seek to cultivate the conditions in which Hawaii thrives.

The Hawaii Leadership Forum is dedicated to developing, engaging, and inspiring leaders to drive impact and catalyze positive change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$786,005$1,932,701▲ $1,146,696
Pledges and Grants Receivable$1,000,000$0▼ $1,000,000
Prepaid Expenses and Deferred Charges$12,822$43,314▲ $30,492
Land, Buildings, and Equipment, Net$22,443$24,385▲ $1,942
Accounts Receivable-$20,000-
Savings and Temporary Cash Investments$16,159$16,159→ $0
Total Assets$2,095,367$2,211,806▲ $116,439
Other Assets Total$257,938$175,247▼ $82,691
Liabilities
Other Liabilities$246,562$191,431▼ $55,131
Accounts Payable and Accrued Expenses$213,671$191,349▼ $22,322
Total Liabilities$460,233$382,780▼ $77,453
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,007,232$1,007,232→ $0
Net Assets Without Donor Restrictions$627,902$821,794▲ $193,892
Total Net Assets Fund Balance$1,635,134$1,829,026▲ $193,892
Total Liabilities and Net Assets / Fund Balance$2,095,367$2,211,806▲ $116,439

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,202$110,436$118,638
Leasehold Improvements$12,459$64,112$76,571
Equipment$3,724$38,920$42,644
Other Assets Org$175,247--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
AJ HalagaoPresidentFT$325,000$75,000$400,000
Benjamin TrevinoNetwork CoordinatorFT$200,335$10,500$210,835
Lisa LeongSecretary, TreasurerFT$162,589$10,500$173,089
William CoySenior Coach, Action LearnFT$140,280-$140,280
Troy SirunoProject AssociateFT$107,850-$107,850

Board Members and Trustees

NameTitle
Michael MohrPresident, Director
Cathy LukeDirector
Jennifer SabasDirector
Kelvin TaketaDirector
Sunshine ToppingDirector, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,000,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,000,000
Change in Net Assets
$193,892

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,000,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$141,100
Total Revenue per Audited Statements
$4,141,100
Total Revenue per Form 990
$4,000,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,184,884
Salaries, Compensation, and Employee Benefits$1,606,479
Grants and Similar Amounts Paid$14,745
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$594,301$37,455-$631,756
Current Officers, Directors, Trustees, and Key Employees$429,817$143,272-$573,089
All Other Expenses$134,089$268,415-$402,504
Other Employee Benefits$341,389$60,245-$401,634
Fees for Services Other$121,487$107,650-$229,137
Conferences and Meetings$223,509$1,007-$224,516
Other Expenses$58,544$117,522-$117,522
Travel$23,490$75,893-$99,383
Occupancy-$85,616-$85,616
Fees for Services Accounting-$72,964-$72,964
Fees for Services Management-$42,000-$42,000
Grants to Domestic Orgs$14,745--$14,745
Information Technology-$10,209-$10,209
Fees for Services Legal-$9,691-$9,691
Office Expenses-$9,432-$9,432
Depreciation Depletion-$7,753-$7,753
Insurance-$3,377-$3,377
Total Functional Expenses$2,503,871$1,302,237$0$3,806,108

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,947,208
Expenses per Audited Statements$3,806,108
Total Expenses per Form 990$3,806,108
Expenses Not Reported on Form 990$141,100
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Public First Law CenterHonolulu, HI501 (c) (4)General support$0
Transform Hawaii GovernmentHonolulu, HI501 (c) (3)General support$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$191,431
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
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 federal Form 990 is prepared by Comprehensive Financial Management with inputs from Hawaii Leadership Forum staff. A draft of the Form 990 is distibuted to the Hawaii Leadership Forum Chairman and the CEO of Hawaii Community Foundation for review, questions and comments. The draft Form 990 is then edited based on the inputs, and finalized for signature and filing.

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

Hawaii Leadership Forum monitors and enforces its conflict of interest policy by annually reviewing potential conflicts with the trustees, officers, directors and key employees. The policy outlines a process by which Hawaii Leadership Forum evaluates and protects against undue influence by any person who may have a conflict of interest as well as outlines a process if there is a potential violation. The Board reviews the policy on a periodic basis.

Form 990, Part VI, Section B, line 15

The process that Hawaii Leadership Forum conducts in determining compensation for officers and key employees (board members are not compensated) includes conducting a compensation benchmark study and analysis for each compensated officer and key employee. The analysis of the study is reviewed for approval of the appropriate compensation.

Form 990, Part VI, Section C, line 19

Hawaii Leadership Forum's governing documents, policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Hawaii Leadership Forum
EIN
45-4910317
Phone
4083583316
Address
720 University Ave 110, Los Gatos, CA 95032

Signing Officer

Name
Avelino J Halagao
Title
President
Phone
4083583316
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Avelino J Halagao
Formed
2012
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
8
Volunteers
4

Preparer

Firm
Comprehensive Financial Management
Address
720 University Ave 110, Los Gatos, CA 95032
Preparer
Dane V Harris
Phone
4083583316
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

Leaders Lab - Leaders Lab is a new initiative started in 2024 that provides a more accessible way for emerging leaders to further their leadership skills to meet the challenges of today. The 2024 Labs were organized into five thematic groups that convened on Oahu as part of one-day, annual intensives over three years: Community Organizers & Nonprofit Leaders; Educators & Academic Leaders; Health, Science, and Technology Leaders; Entrepreneurs, Business, and Labor Leaders; and Public Officials and Government Leaders. The five Labs had 99 participants in total and were each co-facilitated by 3 Omidyar Fellows.

Form 990, Part IX, line 24E

Leaders Lab: Program service expenses 0. Management and general expenses 70,219. Fundraising expenses 0. Total expenses 70,219. Evaluation and Assessment: Program service expenses 0. Management and general expenses 69,441. Fundraising expenses 0. Total expenses 69,441. Executive Coaches: Program service expenses 40,118. Management and general expenses 750. Fundraising expenses 0. Total expenses 40,868. Learning Supports: Program service expenses 35,315. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,315. Office Parking: Program service expenses 3,810. Management and general expenses 29,507. Fundraising expenses 0. Total expenses 33,317. Gifts and appreciation: Program service expenses 29,624. Management and general expenses 867. Fundraising expenses 0. Total expenses 30,491. Conferences, Seminars & Workshops: Program service expenses 3,564. Management and general expenses 21,941. Fundraising expenses 0. Total expenses 25,505. Online Connection, Services & Hosting: Program service expenses 16. Management and general expenses 19,504. Fundraising expenses 0. Total expenses 19,520. Curriculum Materials: Program service expenses 13,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,750. Telephone - Office: Program service expenses 0. Management and general expenses 13,632. Fundraising expenses 0. Total expenses 13,632. Repairs and Maintenance: Program service expenses 0. Management and general expenses 8,037. Fundraising expenses 0. Total expenses 8,037. Memberships and Dues: Program service expenses 0. Management and general expenses 7,645. Fundraising expenses 0. Total expenses 7,645. Venue Rental: Program service expenses 3,772. Management and general expenses 1,480. Fundraising expenses 0. Total expenses 5,252. Meeting and Events - Meals and Entertainment (Staff): Program service expenses 0. Management and general expenses 4,443. Fundraising expenses 0. Total expenses 4,443. Telephone - Cellular & Data: Program service expenses 0. Management and general expenses 3,829. Fundraising expenses 0. Total expenses 3,829. Computer Hardware & Devices: Program service expenses 523. Management and general expenses 2,925. Fundraising expenses 0. Total expenses 3,448. Excise Tax: Program service expenses 0. Management and general expenses 3,366. Fundraising expenses 0. Total expenses 3,366. Bank/Broker Fees: Program service expenses 0. Management and general expenses 2,601. Fundraising expenses 0. Total expenses 2,601. Computer Software: Program service expenses 0. Management and general expenses 2,130. Fundraising expenses 0. Total expenses 2,130. Office Security/Building Patrol: Program service expenses 0. Management and general expenses 2,046. Fundraising expenses 0. Total expenses 2,046. Books, Publications and Subscriptions: Program service expenses 41. Management and general expenses 1,689. Fundraising expenses 0. Total expenses 1,730. Leadership Sessions: Program service expenses 1,437. Management and general expenses 88. Fundraising expenses 0. Total expenses 1,525. Leadership Conversations: Program service expenses 1,180. Management and general expenses 277. Fundraising expenses 0. Total expenses 1,457. Printing and Reproduction: Program service expenses 168. Management and general expenses 537. Fundraising expenses 0. Total expenses 705. Hui Olona Workstream: Program service expenses 672. Management and general expenses 0. Fundraising expenses 0. Total expenses 672. Postage and Delivery: Program service expenses 0. Management and general expenses 517. Fundraising expenses 0. Total expenses 517. License and Fees: Program service expenses 0. Management and general expenses 350. Fundraising expenses 0. Total expenses 350. Air Conditioning: Program service expenses 0. Management and general expenses 240. Fundraising expenses 0. Total expenses 240. Computer Supplies and Technology - Other: Program service expenses 0. Management and general expenses 188. Fundraising expenses 0

Part XII, Line 2C

The process for review has not changed from prior year.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President, Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Senior Coach, Action Learn
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IRS990/ProgSrvcAccomActy2Grp/Desc0Leaders Lab - Leaders Lab is a new initiative started in 2024 that provides a more accessible way for emerging leaders to further their leadership skills to meet the challenges of today. The 2024 Labs were organized into five thematic groups that convened on Oahu as part of one-day, annual intensives over three years: Community Organizers & Nonprofit Leaders; Educators & Academic Leaders; Health, Science, and Technology Leaders; Entrepreneurs, Business, and Labor Leaders; and Public Officials and Government Leaders. The five Labs had 99 participants in total and were each co-facilitated by 3 Omidyar Fellows.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Hawaii Leadership Forum provided in-kind occupancy support to Public First Law Center.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Before making a grant to a grantee in the U.S., Hawaii Leadership Forum (HLF) performs due diligence, including determining the grantee's U.S. tax status, performing anti-terrorism checks and making a formal "pre-grant inquiry", as defined in the federal tax regulations, when required.
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