Civic Intelligence

Camp Pilialoha O Maui

EIN 47-1687910 • 501(c)3 • Kihei, HI

Profile

To provide a camp for the child of incarcerated persons on maui, molokai, and lanai on an annual basis with mentoring and leadership training training throughout the year and to provide training and life skills through faith-based principles to reduce recidivism.

PO Box 1484Kihei, HI 96753

www.camppilialohaomaui.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

3rd percentile

-1121%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-25%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-88%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$50,844

Down $16,821 (-25%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$50,844

Down $16,821 (-25%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin3rd percentile

Revenue

Down

$1,500

Down $11,309 (-88%) from 2023

Expenses

Up

$18,321

Up $639 (+3.6%) from 2023

Net Income

Down

-$16,821

Down $11,948 (-245%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$100K$50K$0Assets 2015: $42,887Net Assets 2015: $42,8872015Assets 2016: $57,873Liabilities 2016: $02016Assets 2017: $57,193Net Assets 2017: $57,1932017Assets 2018: $33,546Net Assets 2018: $33,5462018Assets 2019: $81,067Liabilities 2019: $0Net Assets 2019: $81,0672019Assets 2020: $80,259Liabilities 2020: $0Net Assets 2020: $80,2592020Assets 2021: $75,479Liabilities 2021: $0Net Assets 2021: $75,4792021Assets 2022: $72,538Liabilities 2022: $0Net Assets 2022: $72,5382022Assets 2023: $67,665Liabilities 2023: $0Net Assets 2023: $67,6652023Assets 2024: $50,844Liabilities 2024: $0Net Assets 2024: $50,8442024

Highlighted filing

2024

Assets$50,844
Liabilities$0
Net Assets$50,844
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $98,909Expenses 2015: $56,149Net Income 2015: $42,7602015Revenue 2016: $72,991Expenses 2016: $58,006Net Income 2016: $14,9852016Revenue 2017: $40,401Expenses 2017: $41,081Net Income 2017: -$6802017Revenue 2018: $71,439Expenses 2018: $75,798Net Income 2018: -$4,3592018Revenue 2019: $101,591Expenses 2019: $54,070Net Income 2019: $47,5212019Revenue 2020: $31,067Expenses 2020: $31,875Net Income 2020: -$8082020Revenue 2021: $3,634Expenses 2021: $8,414Net Income 2021: -$4,7802021Revenue 2022: $2,109Expenses 2022: $5,050Net Income 2022: -$2,9412022Revenue 2023: $12,809Expenses 2023: $17,682Net Income 2023: -$4,8732023Revenue 2024: $1,500Expenses 2024: $18,321Net Income 2024: -$16,8212024

Highlighted filing

2024

Revenue$1,500
Expenses$18,321
Net Income-$16,821
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$50,844
Liabilities
$0
Net assets
$50,844
Revenue
$1,500
Expenses
$18,321
Net income
-$16,821
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.02$0.18$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.13$0.18$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.02$0.05$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.04$0.08$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.31$0.32$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$1.02$0.54$0.48
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.34$0.71$0.76$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.57$0.40$0.41$0.01
2016Summary only. Only limited summary data is available for this year.$0.58$0.00$0.73$0.58$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.43$0.99$0.56$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$1,500
Mission and Program Overview

Mission

To provide a camp for the child of incarcerated persons on maui, molokai, and lanai on an annual basis with mentoring and leadership training training throughout the year and to provide training and life skills through faith-based principles to reduce recidivism.

Program Services

DescriptionGrantsExpenses
DURING 2022, "ANGELS" ATTENDED CAMP PILIALOHA 'O MAUI, AND EACH YEAR THE NUMBER OF CHILDREN INCREASES. THE CAMP STEMS FROM A MISSION TO SHARE GOD'S LOVE WITH CHILDREN WHOSE PARENTS ARE IN PRISON. LOVE IS ALLWAYS THE THEME AT THE CAMP, AS VOLUNTEERS AND JUNIOR MENTORS STRIVE TO DEMONSTRATE THE LOVE OF CHRIST TO THE CAMP ATTENDEES. OUR CAMP IS AN ANNUAL, FOUR-DAY EVENT FILLED WITH AN INTENTIONAL SERIES OF ACTIVITIES AND EVENTS THAT FACILITATE THE SHARING OF THE GOSPEL OF JESUS CHRIST THROUGH LOVE, TRUST, FORGIVENESS, AND HOPE. CHILDREN PARTICIPATE IN ACTIVITIES SUCH AS ARCHERY, MUSIC, HARVESTING POI, WHILE LEARNING UNITY AND CARING FOR EACH OTHER.$0$18,321
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEREK G SMITHPresidentPT$0--
JULIE SMITHVice Pres / TreasurerPT$0--
KUULEI RABARASecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Camp Pilialoha O Maui
EIN
47-1687910
Phone
8082146344
Address
PO BOX 1484, KIHEI, HI 96753

Signing Officer

Name
Julie Smith
Title
Treasurer
Phone
8088701425
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Jon B Cheatham an Accountancy Corporatio
Address
308 WEST AVENIDA VALENCIA, SAN CLEMENTE, CA 92672
Preparer
Jon B Cheatham
Phone
8082816046
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: program supplies. Amount: 1,839. Description: bank fees. Amount: 20. Description: fire victim assistance. Amount: 2,763. Description: website. Amount: 207. Description: donations. Amount: 2,472. Description: angel scholarships. Amount: 10,500. Total to form 990-ez, line 16: 17,801.”

Raw XML Appendix134 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JULIE SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum08088701425
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1484
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KIHEI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096753
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067665
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050844
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt01500
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-16821
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0520
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067665
IRS990EZ/Form990TotalAssetsGrp/EOYAmt050844
IRS990EZ/GrossReceiptsAmt01500
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067665
IRS990EZ/NetAssetsOrFundBalancesEOYAmt050844
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067665
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt050844
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEREK G SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JULIE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KUULEI RABARA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRES / TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt017801
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE A CAMP FOR THE CHILD OF INCARCERATED PERSONS ON MAUI, MOLOKAI, AND LANAI ON AN ANNUAL BASIS WITH MENTORING AND LEADERSHIP TRAINING TRAINING THROUGHOUT THE YEAR AND TO PROVIDE TRAINING AND LIFE SKILLS THROUGH FAITH-BASED PRINCIPLES TO REDUCE RECIDIVISM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DURING 2022, "ANGELS" ATTENDED CAMP PILIALOHA 'O MAUI, AND EACH YEAR THE NUMBER OF CHILDREN INCREASES. THE CAMP STEMS FROM A MISSION TO SHARE GOD'S LOVE WITH CHILDREN WHOSE PARENTS ARE IN PRISON. LOVE IS ALLWAYS THE THEME AT THE CAMP, AS VOLUNTEERS AND JUNIOR MENTORS STRIVE TO DEMONSTRATE THE LOVE OF CHRIST TO THE CAMP ATTENDEES. OUR CAMP IS AN ANNUAL, FOUR-DAY EVENT FILLED WITH AN INTENTIONAL SERIES OF ACTIVITIES AND EVENTS THAT FACILITATE THE SHARING OF THE GOSPEL OF JESUS CHRIST THROUGH LOVE, TRUST, FORGIVENESS, AND HOPE. CHILDREN PARTICIPATE IN ACTIVITIES SUCH AS ARCHERY, MUSIC, HARVESTING POI, WHILE LEARNING UNITY AND CARING FOR EACH OTHER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018321
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt018321
IRS990EZ/TotalProgramServiceExpensesAmt018321
IRS990EZ/TotalRevenueAmt01500
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.CAMPPILIALOHAOMAUI.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt012809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02109
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt031067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt051119
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.35530
IRS990ScheduleA/PublicSupportPY170Pct00.71630
IRS990ScheduleA/PublicSupportTotal170Amt018163
IRS990ScheduleA/SubstantialContributorsTotAmt032956
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02109
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt031067
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt051119
IRS990ScheduleA/TotalSupportAmt051119
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PROGRAM SUPPLIES. AMOUNT: 1,839. DESCRIPTION: BANK FEES. AMOUNT: 20. DESCRIPTION: FIRE VICTIM ASSISTANCE. AMOUNT: 2,763. DESCRIPTION: WEBSITE. AMOUNT: 207. DESCRIPTION: DONATIONS. AMOUNT: 2,472. DESCRIPTION: ANGEL SCHOLARSHIPS. AMOUNT: 10,500. TOTAL TO FORM 990-EZ, LINE 16: 17,801.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08088701425
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP PILIALOHA O MAUI
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0471687910
ReturnHeader/Filer/PhoneNum08082146344
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1484
ReturnHeader/Filer/USAddress/CityNm0KIHEI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096753
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270240224
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JON B CHEATHAM AN ACCOUNTANCY CORPORATIO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0308 WEST AVENIDA VALENCIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN CLEMENTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092672
ReturnHeader/PreparerPersonGrp/PhoneNum08082816046
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON B CHEATHAM
ReturnHeader/ReturnTs02025-11-11T13:25:15-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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