Civic Intelligence

Hawaii Community Lending

990 • Fiscal year 2020 • EIN 47-3100005

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 16, 2021

Organization ProfileHAWAIIANCOMMUNITY.NET
200 N Vineyard Blvd No B140Honolulu, HI 96817

(808) 587-7653

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.29x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

34th percentile

0.12x

Higher debt load relative to revenue than 34% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

32nd percentile

$79,515

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

98th percentile

211%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

100th percentile

2387%

Faster revenue growth than 100% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$2,200,982

Up $1,492,881 (+211%) from 2019

Net Assets

Up

$1,564,190

Up $856,089 (+121%) from 2019

Liabilities

Up

$636,792

Up $636,792 from 2019

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin70th percentile

Revenue

Up

$5,505,908

Up $5,284,533 (+2387%) from 2019

Expenses

Up

$4,649,819

Up $4,617,196 (+14153%) from 2019

Net Income

Up

$856,089

Up $667,337 (+354%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$30M$20M$10M$0Assets 2019: $708,101Liabilities 2019: $0Net Assets 2019: $708,1012019Assets 2020: $2,200,982Liabilities 2020: $636,792Net Assets 2020: $1,564,1902020Assets 2021: $8,660,806Liabilities 2021: $6,275,227Net Assets 2021: $2,385,5792021Assets 2022: $6,756,934Liabilities 2022: $4,339,538Net Assets 2022: $2,417,3962022Assets 2023: $8,968,536Liabilities 2023: $5,004,030Net Assets 2023: $3,964,5062023Assets 2024: $25,419,183Liabilities 2024: $11,891,488Net Assets 2024: $13,527,6952024

Highlighted filing

2020

Assets$2,200,982
Liabilities$636,792
Net Assets$1,564,190
Open 2020 Filing

Operations Trend

Revenue Growth100th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2019: $221,375Expenses 2019: $32,623Net Income 2019: $188,7522019Revenue 2020: $5,505,908Expenses 2020: $4,649,819Net Income 2020: $856,0892020Revenue 2021: $18,228,333Expenses 2021: $17,406,944Net Income 2021: $821,3892021Revenue 2022: $20,239,640Expenses 2022: $20,307,823Net Income 2022: -$68,1832022Revenue 2023: $8,801,117Expenses 2023: $7,504,301Net Income 2023: $1,296,8162023Revenue 2024: $20,975,570Expenses 2024: $11,412,381Net Income 2024: $9,563,1892024

Highlighted filing

2020

Revenue$5,505,908
Expenses$4,649,819
Net Income$856,089
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 16, 2021
Return Version
2019v5.2
Gross Receipts
$5,505,908
Mission and Program Overview

Mission

To increase access to capital for native hawaiians residing in hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$598,259$1,346,785▲ $748,526
Cash and Non-Interest-Bearing Accounts$109,842$754,044▲ $644,202
Pledges and Grants Receivable-$100,153-
Total Assets$708,101$2,200,982▲ $1,492,881
Liabilities
Other Liabilities$0$567,846▲ $567,846
Unsecured Notes Loans Payable-$50,000-
Accounts Payable and Accrued Expenses-$18,946-
Total Liabilities$0$636,792▲ $636,792
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$708,101$1,564,190▲ $856,089
Total Net Assets Fund Balance$708,101$1,564,190▲ $856,089
Total Liabilities and Net Assets / Fund Balance$708,101$2,200,982▲ $1,492,881
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jeff GilbreathDirector of Lending & DevelopmentPT$79,515$79,515
Lahela WilliamsExecutive Director-$73,398$73,398

Board Members and Trustees

NameTitle
Kui MeyerPresident
Noelle KaiVice President
Hawley IonaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,426,338
Program Service Revenue
$79,570
Investment Income
$0
Other Revenue
$0
All Other Contributions
$642,988
Change in Net Assets
$856,089

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,059,467
Revenue Not Reported on Financial Statements
$446,441
Revenue Not Reported on Form 990
$1,934,273
Other Revenue Adjustments
$446,441
Total Revenue per Audited Statements
$6,993,740
Total Revenue per Form 990
$5,505,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,323,174
Other Expenses$218,644
Salaries, Compensation, and Employee Benefits$108,001
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,141,665--$4,141,665
Grants to Domestic Individuals$181,509--$181,509
Other Salaries and Wages$58,617--$58,617
Current Officers, Directors, Trustees, and Key Employees$33,579--$33,579
Advertising$8,875--$8,875
Information Technology$8,235--$8,235
Payroll Taxes$7,993--$7,993
Occupancy$6,106--$6,106
Office Expenses$5,971--$5,971
Other Employee Benefits$5,210--$5,210
Other Expenses$2,605--$2,605
Pension Plan Contributions$2,602--$2,602
Fees for Services Other$900--$900
Interest$879--$879
Total Functional Expenses$4,649,819$0$0$4,649,819

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,002,812
Expenses per Audited Statements$4,649,819
Total Expenses per Form 990$4,649,819
Expenses Not Reported on Form 990$1,352,993
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hawaii First Community Ventures (hawaii First Fcu)Kamuela, HI501(c)(3)Financial Assistance$1,308,333
Habitat for HumanityKailuakona, HI501(c)(3)Financial Assistance$708,333
Hawaii Island Home for RecoveryHilo, HI501(c)(3)Financial Assistance$708,333
Hope Services Hawaii IncHilo, HI501(c)(3)Financial Assistance$708,333
Neighborhood Place of PunaKeeau, HI501(c)(3)Financial Assistance$708,333
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
Due to Hca$567,846
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board will review the 990 form during a board meeting and take action for approval.”

Form 990, Part VI, Section B, Line 12C

“Each director, officer and member of a committee with board-delegated powers shall annually sign a statement, which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, agrees to comply with the policy, and understands that the corporation is charitable and in order to maintain its federal tax exemption must engage primarily in activities, which accomplish one or more of its tax-exempt purposes. The corporation's authorized body to review actual or possible conflicts of interest shall be the board of directors or a committee of the board (composed solely of directors). The members of the board or committee, as the case may be, shall not have any conflict of interest with the transaction or arrangement at issue. In connection with any actual or possible conflict of interest, directors, officers and staff covered by the policy must disclose the existence of the interest and be given the opportunity to disclose all material facts to the board of directors or members of a committee with board-delated powers considering the proposed transaction or arrangement. After disclosure of the interest or becoming aware of the material facts, the board or committee members, without the presence of any interested person, shall decide if a conflict of interest exists. If a conflict of interest exists, the transaction shall be addressed in accordance to the conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Hawaii Community Lending
EIN
47-3100005
Phone
8085877653
Address
200 N VINEYARD BLVD NO B140, HONOLULU, HI 96817

Signing Officer

Name
Jeff Gilbreath
Title
Executive Director
Phone
8085877653
Signed
2021-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Gilbreath
Formed
2014
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“To provide covid emergency grants to impacted renters and homeowners.”

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap requires uncertain tax positions to be recognized in the consolidated financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of hca and hcl as of september 30, 2020 and 2019 and for the years then ended and determined that they had no uncertain tax positions required to be reported in accordance with u.s. Gaap. Hca and hcl are subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Hawaiian community assets revenue 1,937,403. Hawaiian community assets revenue net with hcl expense -3,130.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Increase in net assets with donor restrictions 446,441.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Hawaiian community assets expenses 1,356,123. Hawaiian community assets revenue net with hcl expense -3,130.”

Raw XML AppendixShowing 400 of 460 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.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt01352993
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04649819
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt01352993
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0567846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO HCA
IRS990ScheduleD/OtherRevenueAmt01934273
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0446441
IRS990ScheduleD/RevenueNotReportedAmt01934273
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0446441
IRS990ScheduleD/RevenueSubtotalAmt05059467
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF HCA AND HCL AS OF SEPTEMBER 30, 2020 AND 2019 AND FOR THE YEARS THEN ENDED AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. HCA AND HCL ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1HAWAIIAN COMMUNITY ASSETS REVENUE 1,937,403. HAWAIIAN COMMUNITY ASSETS REVENUE NET WITH HCL EXPENSE -3,130.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INCREASE IN NET ASSETS WITH DONOR RESTRICTIONS 446,441.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3HAWAIIAN COMMUNITY ASSETS EXPENSES 1,356,123. HAWAIIAN COMMUNITY ASSETS REVENUE NET WITH HCL EXPENSE -3,130.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt04649819
IRS990ScheduleD/TotalLiabilityAmt0567846
IRS990ScheduleD/TotalRevenuePerForm990Amt05505908
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06993740
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06002812
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0181509
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HOUSING ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt040
IRS990ScheduleI/RecipientTable/CashGrantAmt0708333
IRS990ScheduleI/RecipientTable/CashGrantAmt11308333
IRS990ScheduleI/RecipientTable/CashGrantAmt2708333
IRS990ScheduleI/RecipientTable/CashGrantAmt3708333
IRS990ScheduleI/RecipientTable/CashGrantAmt4708333
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FINANCIAL ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1FINANCIAL ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2FINANCIAL ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3FINANCIAL ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4FINANCIAL ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HABITAT FOR HUMANITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1HAWAII FIRST COMMUNITY VENTURES (HAWAII FIRST FCU)
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2HAWAII ISLAND HOME FOR RECOVERY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3HOPE SERVICES HAWAII INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4NEIGHBORHOOD PLACE OF PUNA
IRS990ScheduleI/RecipientTable/RecipientEIN0990355149
IRS990ScheduleI/RecipientTable/RecipientEIN1262128617
IRS990ScheduleI/RecipientTable/RecipientEIN2481281563
IRS990ScheduleI/RecipientTable/RecipientEIN3273412984
IRS990ScheduleI/RecipientTable/RecipientEIN4203806637
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt073-4161 ULU WINI PLACE BAY 1
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt167-1187 MAMALAHOA HIGHWAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2440 KAPIOLANI STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3357 WAIANUENUE AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt416-105 OPUKUKAHALIA STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0KAILUAKONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1KAMUELA
IRS990ScheduleI/RecipientTable/USAddress/CityNm2HILO
IRS990ScheduleI/RecipientTable/USAddress/CityNm3HILO
IRS990ScheduleI/RecipientTable/USAddress/CityNm4KEEAU
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096740
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd196743
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd296720
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd396720
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd496749
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0HCL, ALONG WITH ITS RELATED ORGANIZATION, HCA, IMPLEMENTED A SUBRECIPIENT MONITORING PROCESS FOR QUALITY CONTROL OF RMAP APPLICANT FILES AND SUBCONTRACTOR MANAGEMENT OF CARES ACT FUNDING. THE PROCESS WAS DEVELOPED WITH THE ORGANIZATION'S ACCOUNTING FIRM, WITH GUIDANCE FROM ITS INDEPENDENT AUDITOR, AND IN ACCORDANCE WITH PART 3 M ON SUBRECIPIENT MONITORING OF THE 2 CFR PART 200, APPENDIX XI. IN THE SUBCONTRACTOR MOAS, HCA/HCL DEFINED THE REQUIREMENT OF SUBRECIPIENT MONITORING. THE MONITORING PROCESS INCLUDES THE USE OF CHECKLISTS AND REVIEW OF REQUIRED DOCUMENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt05
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE COVID EMERGENCY GRANTS TO IMPACTED RENTERS AND HOMEOWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD WILL REVIEW THE 990 FORM DURING A BOARD MEETING AND TAKE ACTION FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES, WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE CORPORATION'S AUTHORIZED BODY TO REVIEW ACTUAL OR POSSIBLE CONFLICTS OF INTEREST SHALL BE THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD (COMPOSED SOLELY OF DIRECTORS). THE MEMBERS OF THE BOARD OR COMMITTEE, AS THE CASE MAY BE, SHALL NOT HAVE ANY CONFLICT OF INTEREST WITH THE TRANSACTION OR ARRANGEMENT AT ISSUE. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, DIRECTORS, OFFICERS AND STAFF COVERED BY THE POLICY MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS OR MEMBERS OF A COMMITTEE WITH BOARD-DELATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST OR BECOMING AWARE OF THE MATERIAL FACTS, THE BOARD OR COMMITTEE MEMBERS, WITHOUT THE PRESENCE OF ANY INTERESTED PERSON, SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE TRANSACTION SHALL BE ADDRESSED IN ACCORDANCE TO THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HAWAIIAN COMMUNITY ASSETS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990348767
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY DEVELOPMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0200 NORTH VINEYARD BOULEVARD SUITE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096817
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0708101
IRS990/TotalAssetsEOYAmt02200982
IRS990/TotalAssetsGrp/BOYAmt0708101
IRS990/TotalAssetsGrp/EOYAmt02200982
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05426338
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04649819

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,200,982
Liabilities
$636,792
Net assets
$1,564,190
Revenue
$5,505,908
Expenses
$4,649,819
Net income
$856,089
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.4$11.9$13.5$21.0$11.4$9.56
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.97$5.00$3.96$8.80$7.50$1.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$4.34$2.42$20.2$20.3$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.66$6.28$2.39$18.2$17.4$0.82
2020Detailed filing. Detailed filing data is available for this year.$2.20$0.64$1.56$5.51$4.65$0.86
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$0.22$0.03$0.19