Civic Intelligence

Hawaii Leadership Forum

990 • Fiscal year 2018 • EIN 45-4910317

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

720 University Ave No 200Los Gatos, CA 95032

(408) 358-3316

Siviq Scores

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

Liabilities / Assets

48th percentile

0.08x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

57th percentile

5.8%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

94th percentile

$295,380

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

70th percentile

8.5%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,300,952

Up $101,929 (+8.5%) from 2017

Net Assets

Up

$1,199,799

Up $130,098 (+12%) from 2017

Liabilities

Down

$101,153

Down $28,169 (-22%) from 2017

Revenue

Up

$2,227,500

Up $267,000 (+14%) from 2017

Expenses

Down

$2,097,402

Down $80,688 (-3.7%) from 2017

Net Income

Up

$130,098

Up $347,688 (+160%) from 2017

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

2018

Assets$1,300,952
Liabilities$101,153
Net Assets$1,199,799

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

2018

Revenue$2,227,500
Expenses$2,097,402
Net Income$130,098
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$2,227,500
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,085,892$1,214,338▲ $128,446
Prepaid Expenses and Deferred Charges$43,667$38,682▼ $4,985
Land, Buildings, and Equipment, Net$53,777$28,984▼ $24,793
Savings and Temporary Cash Investments$15,687$15,687→ $0
Accounts Receivable$0$3,261▲ $3,261
Total Assets$1,199,023$1,300,952▲ $101,929
Liabilities
Accounts Payable and Accrued Expenses$129,007$100,729▼ $28,278
Other Liabilities$315$424▲ $109
Total Liabilities$129,322$101,153▼ $28,169
Net Assets / Fund Balance
Temporarily Rstr Net Assets$742,500$800,000▲ $57,500
Unrestricted Net Assets$327,201$399,799▲ $72,598
Total Net Assets Fund Balance$1,069,701$1,199,799▲ $130,098
Total Liabilities and Net Assets / Fund Balance$1,199,023$1,300,952▲ $101,929

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,359$91,115$114,474
Leasehold Improvements$462$57,024$57,486
Equipment$5,163$31,938$37,101
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William CoyDirector, Omidyar FellowsFT$262,380$33,000$295,380
Lisa LeongProducerFT$113,625$8,045$121,670

Board Members and Trustees

NameTitle
Cathy LukeDirector
Jennifer SabasDirector
Kelvin TaketaDirector
Pierre OmidyarDirector
Richard Gushman IIDirector
Michael MohrPres,Treas,Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Duesenberg Investment Co LLCOffice Space1800 Avenue of the Stars Ste 1400, Los Angeles, CA 90067-4216$188,768
Revenue and Support

Revenue Composition

Contributions and Grants
$2,227,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,227,500
Change in Net Assets
$130,098

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,227,500
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$30,000
Total Revenue per Audited Statements
$2,257,500
Total Revenue per Form 990
$2,227,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,217,356
Salaries, Compensation, and Employee Benefits$864,926
Grants and Similar Amounts Paid$15,120
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$453,340$1,429-$454,769
Other Salaries and Wages$351,468$61,906-$413,374
Travel$359,607$4,944-$364,551
Current Officers, Directors, Trustees, and Key Employees$219,504$54,876-$274,380
Occupancy$96,042$129,751-$225,793
Payroll Taxes$105,696$19,883-$125,579
Other Employee Benefits$42,814$8,779-$51,593
Fees for Services Accounting$1,315$30,605-$31,920
Depreciation Depletion-$24,792-$24,792
Grants to Domestic Orgs$15,120--$15,120
All Other Expenses$9,123$5,704-$14,827
Advertising$14,181$518-$14,699
Office Expenses$35$10,575-$10,610
Other Expenses$6,687$5,110-$5,110
Insurance-$2,265-$2,265
Fees for Services Legal-$1,836-$1,836
Fees for Services Other-$400-$400
Total Functional Expenses$1,732,765$364,637$0$2,097,402

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,127,402
Expenses per Audited Statements$2,097,402
Total Expenses per Form 990$2,097,402
Expenses Not Reported on Form 990$30,000
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Civil Beat Law CenterHonolulu, HI501 (c) (4)General support-
Collaborative Leaders Network of Hawaii IncHonolulu, HI501 (c) (3)General support-
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
Excise Tax Payable$424
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, Section A, line 2

Michael Mohr, Director, President, and Treasurer is a partner of Comprehensive Financial Management LLC, a company that performs services for Pierre Omidyar, Director. Kelvin Taketa, Director, was also a Senior Fellow of Hawaii Community Foundation in 2018. Hawaii Community Foundation is a financial contributor to Hawaii Leadership Forum.

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.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Michael Mohr - 700 Bishop Street, Suite 1701, Honolulu, HI 96813.

Filing and Contact Details

Filer

Filer Name
Hawaii Leadership Forum
EIN
45-4910317
Phone
4083583316
Address
720 University Ave No 200, Los Gatos, CA 95032

Signing Officer

Name
Michael G Mohr
Title
Pres,Treas,Director
Phone
4083583316
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael G Mohr
Formed
2012
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
3
Employees
6
Volunteers
0

Preparer

Firm
Comprehensive Financial Management
Address
720 University Ave 200, Los Gatos, CA 95032
Preparer
Roger V Hansen
Phone
4083583316
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

Civic Leadership Development - Develop adaptive leadership models and competencies for Hawaii and vitalize the practice of citizen leadership through a workshop for the larger leadership and civic community of Hawaii.

Form 990, Part III, line 3

Hawaii Leadership Forum discontinued the following program: Community Leadership Development - Sponsoring public talks and a speaker series on contemporary issues that will influence and impact more effective leadership. Providing national speakers to the local leadership community including for-profit, nonprofit, and government sectors.

Form 990, Part IX, line 24E

Presenters: Program service expenses 4,591. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,591. Staff Meals: Program service expenses 1,896. Management and general expenses 1,898. Fundraising expenses 0. Total expenses 3,794. Subscriptions: Program service expenses 88. Management and general expenses 1,723. Fundraising expenses 0. Total expenses 1,811. Printing & Publications: Program service expenses 1,457. Management and general expenses 31. Fundraising expenses 0. Total expenses 1,488. Tech Support: Program service expenses 0. Management and general expenses 1,373. Fundraising expenses 0. Total expenses 1,373. Equipment Rental: Program service expenses 942. Management and general expenses 0. Fundraising expenses 0. Total expenses 942. Postage & Shipping: Program service expenses 149. Management and general expenses 366. Fundraising expenses 0. Total expenses 515. Bank Fees: Program service expenses 0. Management and general expenses 208. Fundraising expenses 0. Total expenses 208. Dues & Memberships: Program service expenses 0. Management and general expenses 105. Fundraising expenses 0. Total expenses 105.

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IRS990/OtherExpensesGrp/Desc1Continuing Coaching
IRS990/OtherExpensesGrp/Desc2Online Services
IRS990/OtherExpensesGrp/Desc3Copier Maintenance
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IRS990/ProgSrvcAccomActy2Grp/Desc0Well-being Data Project (FKA Hawaii Prosperity Index) - Adapting the Legatum Prosperity model of income and well-being to produce local rigorous societal level data and trends to provide a well-researched understanding and articulation of the current state of prosperity in Hawaii with baseline metrics for a longitudinal study.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0289895
IRS990/ProgSrvcAccomActy3Grp/Desc0Systems Sensing and Impact - Facilitating systems thinking, mapping and other systems practices to gain clarity on complex issues, identify leverage points for systems change, inform strategic intent, create learning and adaption plans, and expand collaborative opportunities.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Civic Leadership Development - Develop adaptive leadership models and competencies for Hawaii and vitalize the practice of citizen leadership through a workshop for the larger leadership and civic community of Hawaii.Other Program Expenses
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Hawaii Leadership Forum provided in-kind occupancy support to Civil Beat Law Center for the Public Interest Inc. and to Collaborative Leaders Network of Hawaii Inc.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Civil Beat Law Center
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Collaborative Leaders Network of Hawaii Inc
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13465 Waialae Avenue Ste 200
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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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0William Coy
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director, Omidyar Fellows
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