Civic Intelligence

Hawaii State Association of Counties Inc.

990 • Fiscal year 2015 • EIN 51-0154424

Jul 01, 2014 to Jun 30, 2015 • Filed on Mar 08, 2016

Organization ProfileHICOUNTIES.COM
200 South High StreetWailuku, HI 96793

(808) 270-7838

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

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.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

88th percentile

60%

Faster revenue growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$215,485

Up $32,569 (+18%) from 2014

Net Assets

$215,485

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin67th percentile

Revenue

Up

$264,263

Up $98,900 (+60%) from 2014

Expenses

Up

$231,694

Up $103,531 (+81%) from 2014

Net Income

Down

$32,569

Down $4,631 (-12%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$300K$200K$100K$0Assets 2011: $147,072Net Assets 2011: $147,0722011Assets 2012: $159,083Net Assets 2012: $159,0832012Assets 2013: $145,716Net Assets 2013: $145,7162013Assets 2014: $182,916Liabilities 2014: $02014Assets 2015: $215,485Liabilities 2015: $0Net Assets 2015: $215,4852015Assets 2016: $223,583Liabilities 2016: $0Net Assets 2016: $223,5832016Assets 2017: $275,032Liabilities 2017: $0Net Assets 2017: $275,0322017Assets 2018: $297,070Liabilities 2018: $0Net Assets 2018: $297,0702018Assets 2019: $187,027Liabilities 2019: $0Net Assets 2019: $187,0272019Assets 2020: $113,805Liabilities 2020: $0Net Assets 2020: $113,8052020Assets 2021: $136,732Liabilities 2021: $02021Assets 2022: $191,586Liabilities 2022: $02022Assets 2023: $186,429Liabilities 2023: $0Net Assets 2023: $186,4292023Assets 2024: $231,635Liabilities 2024: $0Net Assets 2024: $231,6352024

Highlighted filing

2015

Assets$215,485
Liabilities$0
Net Assets$215,485
Open 2015 Filing

Operations Trend

Revenue Growth88th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $167,994Expenses 2011: $123,503Net Income 2011: $44,4912011Revenue 2012: $157,542Expenses 2012: $145,531Net Income 2012: $12,0112012Revenue 2013: $101,197Expenses 2013: $114,565Net Income 2013: -$13,3682013Revenue 2014: $165,363Expenses 2014: $128,163Net Income 2014: $37,2002014Revenue 2015: $264,263Expenses 2015: $231,694Net Income 2015: $32,5692015Revenue 2016: $168,603Expenses 2016: $160,505Net Income 2016: $8,0982016Revenue 2017: $202,291Expenses 2017: $150,842Net Income 2017: $51,4492017Revenue 2018: $267,820Expenses 2018: $223,136Net Income 2018: $44,6842018Revenue 2019: $194,600Expenses 2019: $304,643Net Income 2019: -$110,0432019Revenue 2020: $65,161Expenses 2020: $138,383Net Income 2020: -$73,2222020Revenue 2021: $44,078Expenses 2021: $21,151Net Income 2021: $22,9272021Revenue 2022: $153,640Expenses 2022: $98,786Net Income 2022: $54,8542022Revenue 2023: $285,573Expenses 2023: $290,730Net Income 2023: -$5,1572023Revenue 2024: $415,047Expenses 2024: $369,841Net Income 2024: $45,2062024

Highlighted filing

2015

Revenue$264,263
Expenses$231,694
Net Income$32,569
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 8, 2016
Return Version
2014v6.0
Gross Receipts
$264,263
Mission and Program Overview

Mission

The hawaii state association of counties, inc. Serves as an agent to coordinate county programs in the best interest of the people of the state of hawaii through the cooperation of the legislative bodies of the several counties of the state.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$182,916$215,485▲ $32,569
Total Assets$182,916$215,485▲ $32,569
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$182,916$215,485▲ $32,569
Total Net Assets Fund Balance$182,916$215,485▲ $32,569
Total Liabilities and Net Assets / Fund Balance$182,916$215,485▲ $32,569
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Mel RapozoPresident
Ernest Y MartinSecretary
Michael P VictorinoTreasurer
Dennis Fresh OnishiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,435
Program Service Revenue
$259,796
Investment Income
$32
Other Revenue
$0
All Other Contributions
$4,435
Change in Net Assets
$32,569

Audited Revenue Reconciliation

Revenue per Audited Statements
$264,263
Total Revenue per Audited Statements
$264,263
Total Revenue per Form 990
$264,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,694
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
Other Expenses$159,797$5,219-$5,219
Fees for Services Accounting-$5,181-$5,181
All Other Expenses-$4,934-$4,934
Total Functional Expenses$159,797$71,897$0$231,694

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$231,694
Total Expenses per Audited Statements$231,694
Total Expenses per Form 990$231,694
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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 tax return is presented to the board for approval prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Hawaii State Association of
EIN
51-0154424
Phone
8082707838
Address
200 SOUTH HIGH STREET, WAILUKU, HI 96793

Signing Officer

Name
Michael Victorino
Title
President
Phone
8082707838
Signed
2016-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Victorino
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Kyle Hays
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The hawaii state association of counties, inc. Serves as an agent to coordinate county programs in the best interest of the people of the state of hawaii through the cooperation of the legislative bodies of the several counties of the state.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2015 and 2014. The association's forms 990, return of organization exempt from income tax, for the years ending 2012, 2013, and 2014 are subject to examination by the irs, generally for 3 years after they were filed.”

Raw XML Appendix334 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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IRS990ScheduleD/RevenueSubtotalAmt0264263
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2015 AND 2014. THE ASSOCIATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2012, 2013, AND 2014 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt0231694
IRS990ScheduleD/TotalRevenuePerForm990Amt0264263
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0264263
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0231694
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HAWAII STATE ASSOCIATION OF COUNTIES, INC. SERVES AS AN AGENT TO COORDINATE COUNTY PROGRAMS IN THE BEST INTEREST OF THE PEOPLE OF THE STATE OF HAWAII THROUGH THE COOPERATION OF THE LEGISLATIVE BODIES OF THE SEVERAL COUNTIES OF THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS PRESENTED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0182916
IRS990/TotalAssetsEOYAmt0215485
IRS990/TotalAssetsGrp/BOYAmt0182916
IRS990/TotalAssetsGrp/EOYAmt0215485
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04435
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0159797
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231694
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0182916
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0215485
IRS990/TotalProgramServiceExpensesAmt0159797
IRS990/TotalProgramServiceRevenueAmt0259796
IRS990/TotalRevenueGrp/ExclusionAmt032
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0259796
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0264263
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0182916
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0215485
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0182916
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0215485
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 SOUTH HIGH STREET
IRS990/USAddress/CityNm0WAILUKU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096793
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL VICTORINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08082707838
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII STATE ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COUNTIES INC
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0510154424
ReturnHeader/Filer/PhoneNum08082707838
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 SOUTH HIGH STREET
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE HAYS
ReturnHeader/ReturnTs02016-05-12T13:08:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$215,485
Liabilities
$0
Net assets
$215,485
Revenue
$264,263
Expenses
$231,694
Net income
$32,569
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.00$2.32$4.15$3.70$0.45
2023Summary only. Only limited summary data is available for this year.$1.86$0.00$1.86$2.86$2.91$0.05
2022Summary only. Only limited summary data is available for this year.$1.92$0.00$1.54$0.99$0.55
2021Summary only. Only limited summary data is available for this year.$1.37$0.00$0.44$0.21$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.65$1.38$0.73
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.00$1.87$1.95$3.05$1.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.97$0.00$2.97$2.68$2.23$0.45
2017Summary only. Only limited summary data is available for this year.$2.75$0.00$2.75$2.02$1.51$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.00$2.24$1.69$1.61$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$2.64$2.32$0.33
2014Summary only. Only limited summary data is available for this year.$1.83$0.00$1.65$1.28$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$1.46$1.01$1.15$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$1.59$1.58$1.46$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$1.47$1.68$1.24$0.44
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits