Civic Intelligence

Big Island Learning and Arts Center

EIN 46-0496175 • 501(c)3 • Volcano, HI

Volcano, HI
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

86th percentile

44%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

53rd percentile

1.3%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$24,513

Up $7,452 (+44%) from 2020

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$24,513

No earlier filing loaded for comparison.

Revenue

Up

$56,141

Up $699 (+1.3%) from 2020

Expenses

Down

$48,689

Down $14,791 (-23%) from 2020

Net Income

Up

$7,452

Up $15,490 (+193%) from 2020

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $353,016Liabilities 2010: $02010Assets 2011: $339,168Liabilities 2011: $02011Assets 2012: $341,977Liabilities 2012: $02012Assets 2016: $19,761Liabilities 2016: $02016Assets 2017: $23,414Liabilities 2017: $02017Assets 2018: $17,778Liabilities 2018: $02018Assets 2020: $17,061Liabilities 2020: $02020Assets 2021: $24,513Net Assets 2021: $24,5132021

Highlighted filing

2021

Assets$24,513
Liabilities-
Net Assets$24,513

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $81,251Expenses 2010: $72,537Net Income 2010: $8,7142010Revenue 2011: $71,210Expenses 2011: $85,058Net Income 2011: -$13,8482011Revenue 2012: $73,068Expenses 2012: $70,259Net Income 2012: $2,8092012Revenue 2016: $45,155Expenses 2016: $46,757Net Income 2016: -$1,6022016Revenue 2017: $58,744Expenses 2017: $55,122Net Income 2017: $3,6222017Revenue 2018: $36,671Expenses 2018: $43,306Net Income 2018: -$6,6352018Revenue 2020: $55,442Expenses 2020: $63,480Net Income 2020: -$8,0382020Revenue 2021: $56,141Expenses 2021: $48,689Net Income 2021: $7,4522021

Highlighted filing

2021

Revenue$56,141
Expenses$48,689
Net Income$7,452

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 16, 2022
Return Version
2021v4.0
Gross Receipts
$56,141
Mission and Program Overview

Mission

charitable,spiritual,educational,cultural,religious,scientificpurpose

Program Services

DescriptionGrantsExpenses
retreats-during2021retreatswereviazoomeverySunday.Serves20-26participantsinscripturalsharing,communitybuildingandculturalactivities;retreatantsdonatemoney,providefooditems,clothing,hygieneproducts;monetarydonationsareusedtopaycontractedartist,buildingoccupancyandmaintenance,andpantryitems;providesmallcashamountstoothernonprofitorganizationssuchascharterschools,alzheimersfoundation,andothers$0$35,148
Outreach-providehotlunches,pantryitems,hygieneproductseverySunday;provideclothingandemergencyfundsforbillpaymentsasneeded.Serves15to20families.$0$4,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George DeCostaPresidentPT$0--
Linda UgaldeVice President-$0--
Veryl GraceTreasurer-$0--
Kathy BabayanSecretary-$0--
Kevin ReardonDirector-$0--
Marge BarteltDirector-$0--
Nona WilsonDirector-$0--
Mike KernDirector-$0--
Nancy IaukeaDirector-$0--
Jonathan SudlerDirector-$0--
Jacqueline MelloExec. Asst.; Directoe-$0--
Joseph CamachoContracted ArtistFT$0--
Filing and Contact Details

Filer

Filer Name
Big Island Learning and Arts Center
EIN
46-0496175
In Care Of
% George DeCosta
Address
PO BOX 706, VOLCANO, HI 96785-0706

Signing Officer

Name
Jacqueline Mello
Title
Exec Asst.
Signed
2022-05-16
Supplemental Narrative

Additional Explanations

Part I, line 10

| Grants And Similar Amounts Paid:, Amount:| tithes used to support other community non-profits Alzheimer's Foundation charter schools fundraisers scholarships for retreatants, $4430|

Part I, line 16

| Other Expenses:, Amount:| petty cash $800; office supplies $617.23; liability insurance $2726.15; outreach including food pantry clothing etc for disenfranchised $4200.00; misc items for retreatants including lectionaries zoom expenses $718, $9061|

Raw XML Appendix191 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0George DeCosta
IRS990EZ/BooksInCareOfDetail/PhoneNum08087560368
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 706
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VOLCANO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0967850706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017061
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024513
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt056141
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07452
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt030000
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017061
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024513
IRS990EZ/GrantsAndSimilarAmountsPaidAmt04430
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt056141
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017061
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024513
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017061
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024513
IRS990EZ/OccupancyRentUtltsAndMaintAmt03858
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0George DeCosta
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Linda Ugalde
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Veryl Grace
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kathy Babayan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kevin Reardon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Marge Bartelt
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Nona Wilson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Mike Kern
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Nancy Iaukea
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Jonathan Sudler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Jacqueline Mello
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11Joseph Camacho
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Exec. Asst.; Directoe
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11contracted artist
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt09061
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0charitable,spiritual,educational,cultural,religious,scientificpurpose
IRS990EZ/PrintingPublicationsPostageAmt01340
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0retreats-during2021retreatswereviazoomeverySunday.Serves20-26participantsinscripturalsharing,communitybuildingandculturalactivities;retreatantsdonatemoney,providefooditems,clothing,hygieneproducts;monetarydonationsareusedtopaycontractedartist,buildingoccupancyandmaintenance,andpantryitems;providesmallcashamountstoothernonprofitorganizationssuchascharterschools,alzheimersfoundation,andothers
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Outreach-providehotlunches,pantryitems,hygieneproductseverySunday;provideclothingandemergencyfundsforbillpaymentsasneeded.Serves15to20families.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035148
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt14200
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt048689
IRS990EZ/TotalProgramServiceExpensesAmt039348
IRS990EZ/TotalRevenueAmt056141
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0| Year:, Amount:, Description:| 2017, , | 2018, | 2019, | 2020, | 2021, |
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part III - Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt056141
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt049590
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt036671
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt058744
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0256588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01.00
IRS990ScheduleA/PublicSupportTotal509Amt0256588
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt056141
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt055442
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt049590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt036671
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt058744
IRS990ScheduleA/Total509Grp/TotalAmt0256588
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt056141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt055442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt049590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt036671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt058744
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0256588
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Grants And Similar Amounts Paid:, Amount:| tithes used to support other community non-profits Alzheimer's Foundation charter schools fundraisers scholarships for retreatants, $4430|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| petty cash $800; office supplies $617.23; liability insurance $2726.15; outreach including food pantry clothing etc for disenfranchised $4200.00; misc items for retreatants including lectionaries zoom expenses $718, $9061|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jacqueline Mello
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exec Asst.
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG ISLAND LEARNING AND ARTS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BIGI
ReturnHeader/Filer/EIN0460496175
ReturnHeader/Filer/ForeignPhoneNum08087560438
ReturnHeader/Filer/InCareOfNm0% George DeCosta
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 706
ReturnHeader/Filer/USAddress/CityNm0VOLCANO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967850706
ReturnHeader/ReturnTs02022-05-16T15:45:01-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.