Civic Intelligence

Hawaii Leadership Forum

990 • Fiscal year 2019 • EIN 45-4910317

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

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

55th percentile

0.11x

Higher debt load relative to assets than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

94th percentile

$303,183

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

62nd percentile

7.4%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

71st percentile

16%

Faster revenue growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,396,881

Up $95,929 (+7.4%) from 2018

Net Assets

Up

$1,237,264

Up $37,465 (+3.1%) from 2018

Liabilities

Up

$159,617

Up $58,464 (+58%) from 2018

Revenue

Up

$2,584,000

Up $356,500 (+16%) from 2018

Expenses

Up

$2,546,535

Up $449,133 (+21%) from 2018

Net Income

Down

$37,465

Down $92,633 (-71%) from 2018

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

2019

Assets$1,396,881
Liabilities$159,617
Net Assets$1,237,264

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

2019

Revenue$2,584,000
Expenses$2,546,535
Net Income$37,465
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$2,584,000
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,261$909,000▲ $905,739
Cash and Non-Interest-Bearing Accounts$1,214,338$404,234▼ $810,104
Prepaid Expenses and Deferred Charges$38,682$44,259▲ $5,577
Land, Buildings, and Equipment, Net$28,984$23,701▼ $5,283
Savings and Temporary Cash Investments$15,687$15,687→ $0
Total Assets$1,300,952$1,396,881▲ $95,929
Liabilities
Accounts Payable and Accrued Expenses$100,729$159,193▲ $58,464
Other Liabilities$424$424→ $0
Total Liabilities$101,153$159,617▲ $58,464
Net Assets / Fund Balance
Net Assets With Donor Restrictions$800,000$909,000▲ $109,000
Net Assets Without Donor Restrictions$399,799$328,264▼ $71,535
Total Net Assets Fund Balance$1,199,799$1,237,264▲ $37,465
Total Liabilities and Net Assets / Fund Balance$1,300,952$1,396,881▲ $95,929

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,878$98,596$114,474
Leasehold Improvements$93$57,393$57,486
Equipment$7,730$35,656$43,386
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William CoyDirector, Omidyar FellowsFT$266,449$36,734$303,183
Aubrey YeeNetwork WeaverFT$122,346$8,750$131,096

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 SpacePO Box 511337, Los Angeles, CA 90051-7892$200,783
-Consulting336 Lexington Drive, Menlo Park, CA 94025$106,500
Revenue and Support

Revenue Composition

Contributions and Grants
$2,584,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,584,000
Change in Net Assets
$37,465

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,584,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$141,800
Total Revenue per Audited Statements
$2,725,800
Total Revenue per Form 990
$2,584,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,580,858
Salaries, Compensation, and Employee Benefits$949,937
Grants and Similar Amounts Paid$15,740
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$596,369$2,087-$598,456
Other Salaries and Wages$383,570$77,541-$461,111
Current Officers, Directors, Trustees, and Key Employees$225,159$56,290-$281,449
Occupancy$120,000$132,455-$252,455
Payroll Taxes$128,065$24,091-$152,156
Fees for Services Accounting$1,262$88,595-$89,857
Travel$67,246$4,800-$72,046
Other Employee Benefits$46,086$9,135-$55,221
All Other Expenses$12,278$17,374-$29,652
Office Expenses$2,093$15,283-$17,376
Advertising$15,964$1,035-$16,999
Grants to Domestic Orgs$15,740--$15,740
Other Expenses$9,776$1,871-$11,647
Depreciation Depletion-$11,568-$11,568
Insurance-$2,870-$2,870
Fees for Services Legal$1,429--$1,429
Fees for Services Other-$600-$600
Total Functional Expenses$2,100,940$445,595$0$2,546,535

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,688,335
Expenses per Audited Statements$2,546,535
Total Expenses per Form 990$2,546,535
Expenses Not Reported on Form 990$141,800
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-
Collaborative Support Services 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 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 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.

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 No 200, Los Gatos, CA 95032

Signing Officer

Name
Michael G Mohr
Title
Pres,Treas,Director
Phone
4083583316
Signed
2020-11-16
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 IX, line 24E

Copier Maintenance: Program service expenses 0. Management and general expenses 7,783. Fundraising expenses 0. Total expenses 7,783. Staff Meals: Program service expenses 4,531. Management and general expenses 1,692. Fundraising expenses 0. Total expenses 6,223. Continuing Coaching: Program service expenses 4,615. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,615. Dues & Memberships: Program service expenses 0. Management and general expenses 3,256. Fundraising expenses 0. Total expenses 3,256. Subscriptions: Program service expenses 0. Management and general expenses 2,122. Fundraising expenses 0. Total expenses 2,122. Printing & Publications: Program service expenses 1,634. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,634. Tech Support: Program service expenses 0. Management and general expenses 1,440. Fundraising expenses 0. Total expenses 1,440. Equipment Rental: Program service expenses 1,391. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,391. Postage & Shipping: Program service expenses 107. Management and general expenses 699. Fundraising expenses 0. Total expenses 806. Gifts: Program service expenses 0. Management and general expenses 262. Fundraising expenses 0. Total expenses 262. Bank Fees: Program service expenses 0. Management and general expenses 120. Fundraising expenses 0. Total expenses 120.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Hawaii Data Collaborative (HDC) (FKA Well-being Data Project) 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. HDC makes data more accessible, relevant, and meaningful by elevating critical data to address Hawaii's most pressing challenges and focusing on the role that data analysis can play in improving the well-being of families and communities in Hawaii.
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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.Civic Leadership Development - Developing adaptive leadership models and competencies for Hawaii and vitalizing the practice of citizen leadership through a workshop for the larger leadership and civic community of Hawaii.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Hawaii Leadership Forum provided in-kind occupancy support to Civil Beat Law Center for the Public Interest Inc., Collaborative Leaders Network of Hawaii Inc., and to Collaborative Support Services, Inc.
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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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