Civic Intelligence

Ka Lahui Kai

990 • Fiscal year 2016 • EIN 47-5423762

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

188 S Beretania StreetHonolulu, HI 96813

(808) 447-2111

Siviq Scores

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

Liabilities / Assets

86th percentile

0.31x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

0.53x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

63rd percentile

9.5%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

86th percentile

58%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-21%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$406,675

Up $149,653 (+58%) from 2015

Net Assets

Up

$279,587

Up $22,565 (+8.8%) from 2015

Liabilities

Up

$127,088

Up $127,088 from 2015

Revenue

Down

$238,289

Down $63,067 (-21%) from 2015

Expenses

Up

$215,724

Up $171,389 (+387%) from 2015

Net Income

Down

$22,565

Down $234,456 (-91%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2015: $257,022Liabilities 2015: $0Net Assets 2015: $257,0222015Assets 2016: $406,675Liabilities 2016: $127,088Net Assets 2016: $279,5872016Assets 2017: $424,223Liabilities 2017: $127,731Net Assets 2017: $296,4922017Assets 2018: $372,728Liabilities 2018: $133,688Net Assets 2018: $239,0402018Assets 2019: $495,131Liabilities 2019: $216,488Net Assets 2019: $278,6432019Assets 2020: $509,390Liabilities 2020: $244,527Net Assets 2020: $264,8632020Assets 2021: $467,541Liabilities 2021: $269,510Net Assets 2021: $198,0312021Assets 2022: $308,937Liabilities 2022: $252,467Net Assets 2022: $56,4702022Assets 2023: $235,249Liabilities 2023: $222,010Net Assets 2023: $13,2392023Assets 2024: $188,018Liabilities 2024: $210,787Net Assets 2024: -$22,7692024

Highlighted filing

2016

Assets$406,675
Liabilities$127,088
Net Assets$279,587

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $301,356Expenses 2015: $44,335Net Income 2015: $257,0212015Revenue 2016: $238,289Expenses 2016: $215,724Net Income 2016: $22,5652016Revenue 2017: $273,518Expenses 2017: $256,613Net Income 2017: $16,9052017Revenue 2018: $333,708Expenses 2018: $388,003Net Income 2018: -$54,2952018Revenue 2019: $677,807Expenses 2019: $638,204Net Income 2019: $39,6032019Revenue 2020: $228,260Expenses 2020: $242,040Net Income 2020: -$13,7802020Revenue 2021: $211,016Expenses 2021: $277,848Net Income 2021: -$66,8322021Revenue 2022: $288,751Expenses 2022: $430,312Net Income 2022: -$141,5612022Revenue 2023: $438,993Expenses 2023: $482,224Net Income 2023: -$43,2312023Revenue 2024: $363,620Expenses 2024: $393,129Net Income 2024: -$29,5092024

Highlighted filing

2016

Revenue$238,289
Expenses$215,724
Net Income$22,565
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$267,547
Mission and Program Overview

Mission

To motivate and prepare youth to learn and utilize personal strengths by perpetuating the traditions and use of the canoe, an integral part of island culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$257,022$393,521▲ $136,499
Loans From Officers Directors-$85,000-
Receivables From Officers Etc-$8,953-
Cash and Non-Interest-Bearing Accounts-$3,112-
Prepaid Expenses and Deferred Charges-$1,089-
Total Assets$257,022$406,675▲ $149,653
Liabilities
Accounts Payable and Accrued Expenses-$42,088-
Total Liabilities$0$127,088▲ $127,088
Net Assets / Fund Balance
Unrestricted Net Assets$257,022$279,587▲ $22,565
Total Net Assets Fund Balance$257,022$279,587▲ $22,565
Total Liabilities and Net Assets / Fund Balance$257,022$406,675▲ $149,653

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$393,521$90,008$483,529
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles Alan PfluegerPresident
James Walker Austin IiiSecretary/tr
Easton MansonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$227,094
Program Service Revenue
$0
Investment Income
$2,167
Other Revenue
$9,028
All Other Contributions
$216,870
Change in Net Assets
$22,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$201,024
Grants and Similar Amounts Paid$14,700
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$79,722--$79,722
Travel$29,015--$29,015
All Other Expenses$17,765$1,061-$18,826
Grants to Domestic Individuals$14,700--$14,700
Other Expenses$9,496--$9,496
Fees for Services Accounting-$6,488-$6,488
Conferences and Meetings$4,843$324-$5,167
Office Expenses-$795-$795
Interest-$763-$763
Insurance-$408-$408
Fees for Services Legal$97--$97
Total Functional Expenses$205,885$9,839$0$215,724
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,800
Fundraising Direct Expenses$9,772
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Event$29,024$18,800-$18,800
Total Events$29,024$18,800$9,772$9,028
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See Part VLoan to OrganizationNo$85,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$85,000-
Receivables from Officers, Directors, Trustees, and Key Employees-$8,953-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 11B

The form 990 is provided to the president and board members for review, comment, and approval.

Form 990, Page 6, Part VI, Line 12C

The organization's board of directors reviews actual or possible conflicts of interest. Officers and staff must disclose the existence of the interest and be given the opportunity to disclose all material facts to the board of directors considering the proposed transaction or arrangement. After disclosure of the interest or becoming aware of the material facts, the board, without the presence of any interested person, shall decide if a conflict of interest exists.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict or interest policy, financial statements, and form 990 are available for the public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Ka Lahui Kai
EIN
47-5423762
Phone
8084472111
Address
188 S BERETANIA STREET, HONOLULU, HI 96813

Signing Officer

Name
Charles Alan Pflueger
Title
President
Phone
8084472111
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Alan Pflueger
Formed
2015
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
6

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Promotes and advances recreational and amateur sports by supporting hawaii's youth-athletes through activities and events that encourage the talent and ability of these youth, including competitions that are held locally and abroad allowing for professional and cultural exchange. Participating youth attend clinics and lessons taught by experienced, world-class instructors who encourage and develop personal capabilities. Help to decrease the negative effect of urbanization on oahu's ocean waters by developing the ability to use the ocean in a regenerative manner that does not harm the environment through proper stewardship, which is promoted in all organization activities.

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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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IRS990/Desc0EDUCATES AND STRENGTHENS THE SELF-ESTEEM OF HAWAII'S YOUTH BY PROVIDING A PROGRAM OF ACTIVITIES THAT PROMOTES CHARACTER-DEVELOPMENT AND LIFE- ENHANCING VALUES THROUGH THE ART AND HISTORY OF CANOE PADDLING. THROUGH THESE ACTIVITIES, YOUTH PARTICIPANTS DEVELOP AND DEMONSTRATE FUNDAMENTAL LIFE SKILLS AND CONCEPTS LEARNED THROUGH GROUP AND INDIVIDUAL INSTRUCTION, AS WELL AS ON THE OCEAN WHERE THEY ARE EXPOSED TO AND PUT INTO PRACTICE CORE LESSONS, INCLUDING HOW TO SET AND MEET OBJECTIVES, RESPECT OTHERS AND SPORTSMANSHIP, MENTAL AND PHYSICAL DISCIPLINE, FITNESS, AND LENDING SUPPORT TO OTHERS. THE LESSONS TAUGHT THROUGH A VARIETY OF METHODS ALLOW PARTICIPANTS TO LEARN ABOUT THEMSELVES, AS WELL AS THE ISLAND CULTURE AND RESOURCES. CONTINUED ON SCHEDULE O. PROMOTES AND ADVANCES RECREATIONAL AND AMATEUR SPORTS BY SUPPORTING HAWAII'S YOUTH-ATHLETES THROUGH ACTIVITIES AND EVENTS THAT ENCOURAGE THE TALENT AND ABILITY OF THESE YOUTH, INCLUDING COMPETITIONS THAT ARE HELD LOCALLY AND ABROAD ALLOWING FOR PROFESSIONAL AND CULTURAL EXCHANGE. PARTICIPATING YOUTH ATTEND CLINICS AND LESSONS TAUGHT BY EXPERIENCED, WORLD-CLASS INSTRUCTORS WHO ENCOURAGE AND DEVELOP PERSONAL CAPABILITIES. HELP TO DECREASE THE NEGATIVE EFFECT OF URBANIZATION ON OAHU'S OCEAN WATERS BY DEVELOPING THE ABILITY TO USE THE OCEAN IN A REGENERATIVE MANNER THAT DOES NOT HARM THE ENVIRONMENT THROUGH PROPER STEWARDSHIP, WHICH IS PROMOTED IN ALL ORGANIZATION ACTIVITIES.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0KA LAHUI KAI PAID TRAVEL STIPENDS TO PARTICIPANTS FROM HAWAII IN THE ICF SPRINT CANOE & KAYAK WORLD CHAMPIONSHIPS IN HUNGARY AND BELARUS.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0SEE PART V
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PACIFIC AUTO DISTRIBUTORS, LLC IS AN ENTITY OWNED 35% OR MORE BY CHARLES ALAN PFLUEGER, BOARD PRESIDENT. THE ARM'S LENGTH LOANS ARE TO FUND WORKING CAPITAL AND OPERATING COSTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTES AND ADVANCES RECREATIONAL AND AMATEUR SPORTS BY SUPPORTING HAWAII'S YOUTH-ATHLETES THROUGH ACTIVITIES AND EVENTS THAT ENCOURAGE THE TALENT AND ABILITY OF THESE YOUTH, INCLUDING COMPETITIONS THAT ARE HELD LOCALLY AND ABROAD ALLOWING FOR PROFESSIONAL AND CULTURAL EXCHANGE. PARTICIPATING YOUTH ATTEND CLINICS AND LESSONS TAUGHT BY EXPERIENCED, WORLD-CLASS INSTRUCTORS WHO ENCOURAGE AND DEVELOP PERSONAL CAPABILITIES. HELP TO DECREASE THE NEGATIVE EFFECT OF URBANIZATION ON OAHU'S OCEAN WATERS BY DEVELOPING THE ABILITY TO USE THE OCEAN IN A REGENERATIVE MANNER THAT DOES NOT HARM THE ENVIRONMENT THROUGH PROPER STEWARDSHIP, WHICH IS PROMOTED IN ALL ORGANIZATION ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE PRESIDENT AND BOARD MEMBERS FOR REVIEW, COMMENT, AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS ACTUAL OR POSSIBLE CONFLICTS OF INTEREST. OFFICERS AND STAFF MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST OR BECOMING AWARE OF THE MATERIAL FACTS, THE BOARD, WITHOUT THE PRESENCE OF ANY INTERESTED PERSON, SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OR INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE FOR THE PUBLIC INSPECTION UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES ALAN PFLUEGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08084472111
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KA LAHUI KAI
ReturnHeader/Filer/BusinessNameControlTxt0KALA
ReturnHeader/Filer/EIN0475423762
ReturnHeader/Filer/PhoneNum08084472111
ReturnHeader/Filer/USAddress/AddressLine1Txt0188 S BERETANIA STREET
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07E4121BA9F111E655B81A95F486BE6822B150891
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIKOFF COMBS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01001 BISHOP STREET SUITE 2760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968133486
ReturnHeader/PreparerPersonGrp/PhoneNum08087911414
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02017-11-15T16:59:21-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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