Civic Intelligence

Ka Lahui Kai

990 • Fiscal year 2020 • EIN 47-5423762

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

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

83rd percentile

0.48x

Higher debt load relative to assets than 83% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

1.07x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-6.0%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

42nd percentile

2.9%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

5th percentile

-66%

Faster revenue growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$509,390

Up $14,259 (+2.9%) from 2019

Net Assets

Down

$264,863

Down $13,780 (-4.9%) from 2019

Liabilities

Up

$244,527

Up $28,039 (+13%) from 2019

Revenue

Down

$228,260

Down $449,547 (-66%) from 2019

Expenses

Down

$242,040

Down $396,164 (-62%) from 2019

Net Income

Down

-$13,780

Down $53,383 (-135%) from 2019

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

2020

Assets$509,390
Liabilities$244,527
Net Assets$264,863

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

2020

Revenue$228,260
Expenses$242,040
Net Income-$13,780
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$242,222
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$459,427$326,825▼ $132,602
Cash and Non-Interest-Bearing Accounts$33,435$175,710▲ $142,275
Loans From Officers Directors$216,488$94,438▼ $122,050
Prepaid Expenses and Deferred Charges$2,269$4,355▲ $2,086
Accounts Receivable-$2,500-
Total Assets$495,131$509,390▲ $14,259
Liabilities
Other Liabilities-$150,000-
Accounts Payable and Accrued Expenses-$89-
Total Liabilities$216,488$244,527▲ $28,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$278,643$264,863▼ $13,780
Total Net Assets Fund Balance$278,643$264,863▼ $13,780
Total Liabilities and Net Assets / Fund Balance$495,131$509,390▲ $14,259

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$326,825$616,798$943,623
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles Alan PfluegerPresident
Eric Howard KlemmerSecretary/tr
Easton MansonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$203,412
Program Service Revenue
$0
Investment Income
$26,328
Other Revenue
$-1,480
All Other Contributions
$202,412
Change in Net Assets
$-13,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,040
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$173,943--$173,943
Travel$8,669--$8,669
Interest-$6,232-$6,232
Insurance$2,693$2,694-$5,387
Fees for Services Accounting-$4,188-$4,188
All Other Expenses$3,143$760-$3,903
Fees for Services Other$3,720--$3,720
Other Expenses$2,935--$2,935
Conferences and Meetings$64--$64
Total Functional Expenses$228,166$13,874$0$242,040
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,290
Fundraising Gross Income$810
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$216,488$94,438▼ $122,050
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Small Business Administration Loan$150,000
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 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
Doing Business As
Outrigger Ka Lahui Kai

Signing Officer

Name
Charles Alan Pflueger
Title
President
Phone
8084472111
Signed
2021-11-15
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
5

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

The organization educated and strengthened 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. The organization also promoted and advanced 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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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.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EDUCATED AND STRENGTHENED 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. THE ORGANIZATION ALSO PROMOTED AND ADVANCED 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
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES ALAN PFLUEGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08084472111
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KA LAHUI KAI
ReturnHeader/Filer/BusinessNameControlTxt0KALA
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ReturnHeader/Filer/PhoneNum08084472111
ReturnHeader/Filer/USAddress/AddressLine1Txt0188 S BERETANIA STREET
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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/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02021-11-15T19:22:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PFLUEGER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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