Civic Intelligence

Hawaii Leadership Forum

990 • Fiscal year 2013 • EIN 45-4910317

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

720 University Ave95032

(408) 358-3316

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

37th percentile

0.06x

Higher debt load relative to revenue than 37% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$214,477

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

94th percentile

70%

Faster asset growth than 94% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

94th percentile

109%

Faster revenue growth than 94% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$316,715

Up $130,628 (+70%) from 2012

Net Assets

Up

$244,609

Up $135,291 (+124%) from 2012

Liabilities

Down

$72,106

Down $4,663 (-6.1%) from 2012

Revenue

Up

$1,300,000

Up $678,291 (+109%) from 2012

Expenses

Up

$1,154,563

Up $642,172 (+125%) from 2012

Net Income

Up

$145,437

Up $36,119 (+33%) from 2012

Historical Trend

Balance Sheet Trend

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

$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

2013

Assets$316,715
Liabilities$72,106
Net Assets$244,609

Operations Trend

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

2013

Revenue$1,300,000
Expenses$1,154,563
Net Income$145,437
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$1,300,000
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 advancing leadership in and for Hawaii. It serves as a catalyst and convener for initiatives that improve leadership throughout the state and view leadership development as an essential ingredient for the future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$109,318$244,609▲ $135,291
Cash and Non-Interest-Bearing Accounts$148,006$155,442▲ $7,436
Land, Buildings, and Equipment, Net$5,523$133,758▲ $128,235
Intangible Assets$28,796$0▼ $28,796
Prepaid Expenses and Deferred Charges$3,762$16,863▲ $13,101
Savings and Temporary Cash Investments-$10,652-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$186,087$316,715▲ $130,628
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$43,161$69,818▲ $26,657
Deferred Revenue$33,608--
Other Liabilities-$2,288-
Total Liabilities$76,769$72,106▼ $4,663
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,318$244,609▲ $135,291
Total Liabilities and Net Assets / Fund Balance$186,087$316,715▲ $130,628

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$74,899$2,471$77,370
Leasehold Improvements$48,823$1,480$50,303
Equipment$10,036$2,492$12,528
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William CoyD. Leadership LearningFT$193,590$20,887$214,477
Paula Kalei SternD. Omidyar FellowsFT$134,207$10,737$144,944

Board Members and Trustees

NameTitle
Jennifer SabasDirector
Kelvin TaketaDirector
Pierre OmidyarDirector
Richard GushmanDirector
Michael MohrPres,Treas,Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,300,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,300,000
Change in Net Assets
$145,437

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,300,000
Revenue Not Reported on Form 990
$6,731
Total Revenue per Audited Statements
$1,306,731
Total Revenue per Form 990
$1,300,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$617,197
Salaries, Compensation, and Employee Benefits$537,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$215,111$21,855-$236,966
Current Officers, Directors, Trustees, and Key Employees$171,582$42,895-$214,477
Other Salaries and Wages$151,905$53,683-$205,588
Travel$89,611$4,349-$93,960
Payroll Taxes$63,698$19,381-$83,079
Occupancy-$41,170-$41,170
Other Employee Benefits$26,359$7,863-$34,222
Fees for Services Other-$34,217-$34,217
Fees for Services Accounting$38$33,860-$33,898
All Other Expenses$9,694$5,985-$15,679
Other Expenses$9,091$13,844-$9,091
Office Expenses-$6,626-$6,626
Depreciation Depletion-$6,032-$6,032
Insurance-$849-$849
Fees for Services Legal-$408-$408
Total Functional Expenses$857,396$297,167$0$1,154,563

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,161,294
Expenses per Audited Statements$1,154,563
Total Expenses per Form 990$1,154,563
Expenses Not Reported on Form 990$6,731
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Excise Tax Payable$2,288
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 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, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

700 Bishop Street, Suite 1701, Honolulu, HI 96813

Form 990, Part VI, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

EIN
45-4910317
Phone
4083583316

Signing Officer

Name
Michael Mohr
Title
Pres,Treas,Director
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Mohr
Formed
2012
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Preparer
Roger V Hansen
Phone
4083583316
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

Community Leadership Development - Sponsoring public talks and speaker series on contemporary issues that will influence and impact more effective leadership. Providing national speakers (such as Gus Lee on Courageous Leadership) to the local leadership community including both civic and military leaders.Conveners of Hawaii Leadership Providers - Providing and facilitating gatherings of leadership developers, executive coaches and organizational developers on evolving best practices of leadership development. Collecting and sharing resources of the local leadership community.

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IRS990/OtherExpensesGrp/Desc0Executive coaches
IRS990/OtherExpensesGrp/Desc1Meeting and staff meals
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IRS990/PrincipalOfficerNm0Michael Mohr
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt045747
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IRS990/ProgSrvcAccomActy3Grp/Desc0Conveners of Hawaii Leadership Providers - Providing and facilitating gatherings of leadership developers, executive coaches and organizational developers on evolving best practices of leadership development. Collecting and sharing resources of the local leadership community.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01275000
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt015887
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0William Coy
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0D. Leadership Learning
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0214477
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Community Leadership Development - Sponsoring public talks and speaker series on contemporary issues that will influence and impact more effective leadership. Providing national speakers (such as Gus Lee on Courageous Leadership) to the local leadership community including both civic and military leaders.Conveners of Hawaii Leadership Providers - Providing and facilitating gatherings of leadership developers, executive coaches and organizational developers on evolving best practices of leadership development. Collecting and sharing resources of the local leadership community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1700 Bishop Street, Suite 1701, Honolulu, HI 96813
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Hawaii 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Hawaii Leadership Forum's governing documents, policies and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2: New Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Assist others to achieve better HI comm.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10827 Fort Street Mall
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