Civic Intelligence

Maunawili Farms C/O Hee & Ching Cpas LLC

EIN 47-3350169 • 501(c)3 • Honolulu, HI

Pub. 78 Eligible990-N Coverage

Profile

To develop and encourage among children throughout the state of hawaii a knowledge of horsemanship including the care of horses, to encourage fair and friendly competition, to develop understanding of and sympathy for the horse by its rider, and by these and other means to help to develop in young riders strength of character, alert minds and sound bodies, and to take any and all action which may be considered appropriate to accomplish the foregoing purpose. To provide areas for such children to care for and ride horses.

201 Merchant St Ste 1830Honolulu, HI 96813-2977

n/A

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 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

34th percentile

-6.6%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

43rd percentile

-7.3%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

4.2%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$197,903

Down $15,564 (-7.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$197,903

Down $15,564 (-7.3%) from 2024

Revenue

Up

$237,211

Up $9,664 (+4.2%) from 2024

Expenses

Up

$252,775

Up $39,666 (+19%) from 2024

Net Income

Down

-$15,564

Down $30,002 (-208%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2016: $183,028Liabilities 2016: $0Net Assets 2016: $183,0282016Assets 2017: $214,779Liabilities 2017: $0Net Assets 2017: $214,7792017Assets 2018: $235,135Liabilities 2018: $0Net Assets 2018: $235,1352018Assets 2019: $237,820Liabilities 2019: $0Net Assets 2019: $237,8202019Assets 2020: $190,350Liabilities 2020: $0Net Assets 2020: $190,3502020Assets 2021: $210,787Liabilities 2021: $0Net Assets 2021: $210,7872021Assets 2022: $203,040Liabilities 2022: $0Net Assets 2022: $203,0402022Assets 2023: $199,029Liabilities 2023: $0Net Assets 2023: $199,0292023Assets 2024: $213,467Liabilities 2024: $0Net Assets 2024: $213,4672024Assets 2025: $197,903Liabilities 2025: $0Net Assets 2025: $197,9032025

Highlighted filing

2025

Assets$197,903
Liabilities$0
Net Assets$197,903

Operations Trend

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

$400K$200K$0-$200KRevenue 2016: $354,664Expenses 2016: $171,636Net Income 2016: $183,0282016Revenue 2017: $213,550Expenses 2017: $181,799Net Income 2017: $31,7512017Revenue 2018: $206,091Expenses 2018: $185,735Net Income 2018: $20,3562018Revenue 2019: $200,786Expenses 2019: $198,101Net Income 2019: $2,6852019Revenue 2020: $198,357Expenses 2020: $245,827Net Income 2020: -$47,4702020Revenue 2021: $210,731Expenses 2021: $190,294Net Income 2021: $20,4372021Revenue 2022: $194,697Expenses 2022: $202,444Net Income 2022: -$7,7472022Revenue 2023: $211,388Expenses 2023: $215,399Net Income 2023: -$4,0112023Revenue 2024: $227,547Expenses 2024: $213,109Net Income 2024: $14,4382024Revenue 2025: $237,211Expenses 2025: $252,775Net Income 2025: -$15,5642025

Highlighted filing

2025

Revenue$237,211
Expenses$252,775
Net Income-$15,564

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 5, 2025
Return Version
2024v5.0
Gross Receipts
$237,211
Mission and Program Overview

Mission

To develop and encourage among children throughout the state of hawaii a knowledge of horsemanship including the care of horses, to encourage fair and friendly competition, to develop understanding of and sympathy for the horse by its rider, and by these and other means to help to develop in young riders strength of character, alert minds and sound bodies, and to take any and all action which may be considered appropriate to accomplish the foregoing purpose. To provide areas for such children to care for and ride horses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$213,467$197,903▼ $15,564
Land, Buildings, and Equipment, Net$119,204$108,274▼ $10,930
Cash and Non-Interest-Bearing Accounts$94,263$89,629▼ $4,634
Total Assets$213,467$197,903▼ $15,564
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$213,467$197,903▼ $15,564
Total Liabilities and Net Assets / Fund Balance$213,467$197,903▼ $15,564

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$108,274$75,668$183,942
Equipment-$50,851$50,851
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank WhitePresident/di
Alanna AckermanDirector
Travis HyltonDirector
Patrice Ho Resigned 083125VP/director
Sally WhiteVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$850
Program Service Revenue
$236,361
Investment Income
$0
Other Revenue
$0
All Other Contributions
$850
Change in Net Assets
$-15,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,348
Salaries, Compensation, and Employee Benefits$39,817
Grants and Similar Amounts Paid$610
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$76,418--$76,418
Other Salaries and Wages$36,925--$36,925
Fees for Services Accounting-$32,159-$32,159
Insurance$9,945$2,769-$12,714
Depreciation Depletion$10,930--$10,930
Payroll Taxes$2,892--$2,892
Other Expenses$1,320--$1,320
All Other Expenses$1,135--$1,135
Fees for Services Other$1,025--$1,025
Office Expenses$802--$802
Grants to Domestic Orgs$610--$610
Total Functional Expenses$217,847$34,928$0$252,775
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

Frank white sally white president vp family

Form 990, Page 6, Part VI, Line 6

There are three classes of members: general, regular and participating. General members shall be those members other than the regular members and the participating members. Regular members shall be those persons who are at least 18 years of age and pay the required annual dues as set by the board of directors. Participating members shall be individuals who are members through december 31 of the year in which they become 25 years of age, who have met the eligibility requirements set for in any actions, rules, regulations and policies adopted by the board of directors.

Form 990, Page 6, Part VI, Line 7A

The members shall not have any voting rights except that the general members and the regular members shall have the right to elect the directors as follows: (1) the general members shall elect three directors and (2) the regular members shall elect a fourth director. Each general member and each regular member shall be entitled to one vote in electing directors. Participating members shall not have the right to vote, including the right to elect any directors. Voting members shall not have cumulative voting rights.

Form 990, Page 6, Part VI, Line 11B

The board reviews a draft of the return before the return is filed.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Maunawili Farms
EIN
47-3350169
Phone
8088415555
Address
201 MERCHANT ST STE 1830, HONOLULU, HI 96813-2977

Signing Officer

Name
Frank White
Title
President/director
Phone
8088415555
Signed
2025-01-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank White
Formed
2015
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
30

Preparer

Firm
Hee & Ching Cpas LLC
Address
201 MERCHANT ST STE 1830, HONOLULU, HI 96813
Preparer
Lester J Hee CPA
Phone
8085327322
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To develop and encourage among children throughout the state of hawaii a knowledge of horsemanship including the care of horses, to encourage fair and friendly competition, to develop understanding of and sympathy for the horse by its rider, and by these and other means to help to develop in young riders strength of character, alert minds and sound bodies, and to take any and all action which may be considered appropriate to accomplish the foregoing purpose. To provide areas for such children to care for and ride horses.

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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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0183942
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108274
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO DEVELOP AND ENCOURAGE AMONG CHILDREN THROUGHOUT THE STATE OF HAWAII A KNOWLEDGE OF HORSEMANSHIP INCLUDING THE CARE OF HORSES, TO ENCOURAGE FAIR AND FRIENDLY COMPETITION, TO DEVELOP UNDERSTANDING OF AND SYMPATHY FOR THE HORSE BY ITS RIDER, AND BY THESE AND OTHER MEANS TO HELP TO DEVELOP IN YOUNG RIDERS STRENGTH OF CHARACTER, ALERT MINDS AND SOUND BODIES, AND TO TAKE ANY AND ALL ACTION WHICH MAY BE CONSIDERED APPROPRIATE TO ACCOMPLISH THE FOREGOING PURPOSE. TO PROVIDE AREAS FOR SUCH CHILDREN TO CARE FOR AND RIDE HORSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRANK WHITE SALLY WHITE PRESIDENT VP FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE THREE CLASSES OF MEMBERS: GENERAL, REGULAR AND PARTICIPATING. GENERAL MEMBERS SHALL BE THOSE MEMBERS OTHER THAN THE REGULAR MEMBERS AND THE PARTICIPATING MEMBERS. REGULAR MEMBERS SHALL BE THOSE PERSONS WHO ARE AT LEAST 18 YEARS OF AGE AND PAY THE REQUIRED ANNUAL DUES AS SET BY THE BOARD OF DIRECTORS. PARTICIPATING MEMBERS SHALL BE INDIVIDUALS WHO ARE MEMBERS THROUGH DECEMBER 31 OF THE YEAR IN WHICH THEY BECOME 25 YEARS OF AGE, WHO HAVE MET THE ELIGIBILITY REQUIREMENTS SET FOR IN ANY ACTIONS, RULES, REGULATIONS AND POLICIES ADOPTED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS SHALL NOT HAVE ANY VOTING RIGHTS EXCEPT THAT THE GENERAL MEMBERS AND THE REGULAR MEMBERS SHALL HAVE THE RIGHT TO ELECT THE DIRECTORS AS FOLLOWS: (1) THE GENERAL MEMBERS SHALL ELECT THREE DIRECTORS AND (2) THE REGULAR MEMBERS SHALL ELECT A FOURTH DIRECTOR. EACH GENERAL MEMBER AND EACH REGULAR MEMBER SHALL BE ENTITLED TO ONE VOTE IN ELECTING DIRECTORS. PARTICIPATING MEMBERS SHALL NOT HAVE THE RIGHT TO VOTE, INCLUDING THE RIGHT TO ELECT ANY DIRECTORS. VOTING MEMBERS SHALL NOT HAVE CUMULATIVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS A DRAFT OF THE RETURN BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0197903
IRS990/TotalAssetsGrp/BOYAmt0213467
IRS990/TotalAssetsGrp/EOYAmt0197903
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0850
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217847
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252775
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0213467
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0197903
IRS990/TotalProgramServiceExpensesAmt0217847
IRS990/TotalProgramServiceRevenueAmt0236361
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0236361
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0237211
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0213467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0197903
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O 201 MERCHANT STREET SUITE 1830
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096813
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK WHITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08088415555
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAUNAWILI FARMS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O HEE & CHING CPAS LLC
ReturnHeader/Filer/BusinessNameControlTxt0MAUN
ReturnHeader/Filer/EIN0473350169
ReturnHeader/Filer/PhoneNum08088415555
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 MERCHANT ST STE 1830
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0968132977
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274174400
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEE & CHING CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 MERCHANT ST STE 1830
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085327322
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LESTER J HEE CPA
ReturnHeader/ReturnTs02026-02-02T22:35:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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