Civic Intelligence

Arts & Sciences Center Inc

990 • Fiscal year 2018 • EIN 51-0447372

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 20, 2018

Organization ProfileASCPUNA.ORG
PO Box 2091Pahoa, HI 96778

(808) 965-3730

Siviq Scores

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

Liabilities / Assets

87th percentile

0.73x

Higher debt load relative to assets than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

6.18x

Higher debt load relative to revenue than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$39,283

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

26th percentile

-4.2%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

9.9%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$2,147,899

Down $95,061 (-4.2%) from 2017

Net Assets

Up

$579,721

Up $38,861 (+7.2%) from 2017

Liabilities

Down

$1,568,178

Down $133,922 (-7.9%) from 2017

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin73rd percentile

Revenue

Up

$253,888

Up $22,839 (+9.9%) from 2017

Expenses

Up

$215,027

Up $36,780 (+21%) from 2017

Net Income

Down

$38,861

Down $13,941 (-26%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,061,126Liabilities 2010: $1,904,178Net Assets 2010: $156,9482010Assets 2011: $2,016,778Liabilities 2011: $1,822,059Net Assets 2011: $194,7192011Assets 2012: $1,988,340Liabilities 2012: $1,752,884Net Assets 2012: $235,4562012Assets 2013: $2,068,627Liabilities 2013: $1,784,071Net Assets 2013: $284,5562013Assets 2014: $2,081,011Liabilities 2014: $1,701,679Net Assets 2014: $379,3322014Assets 2015: $2,050,839Liabilities 2015: $1,611,971Net Assets 2015: $438,8682015Assets 2016: $2,008,400Liabilities 2016: $1,520,342Net Assets 2016: $488,0582016Assets 2017: $2,242,960Liabilities 2017: $1,702,100Net Assets 2017: $540,8602017Assets 2018: $2,147,899Liabilities 2018: $1,568,178Net Assets 2018: $579,7212018Assets 2019: $2,069,205Liabilities 2019: $1,457,374Net Assets 2019: $611,8312019Assets 2020: $2,050,624Liabilities 2020: $1,342,058Net Assets 2020: $708,5662020Assets 2021: $2,073,932Liabilities 2021: $1,118,162Net Assets 2021: $955,7702021Assets 2022: $2,056,061Liabilities 2022: $894,062Net Assets 2022: $1,161,9992022Assets 2023: $2,041,319Liabilities 2023: $716,916Net Assets 2023: $1,324,4032023Assets 2024: $2,242,322Liabilities 2024: $769,501Net Assets 2024: $1,472,8212024Assets 2025: $2,900,323Liabilities 2025: $1,146,668Net Assets 2025: $1,753,6552025

Highlighted filing

2018

Assets$2,147,899
Liabilities$1,568,178
Net Assets$579,721
Open 2018 Filing

Operations Trend

Revenue Growth63rd percentile

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

$1.0M$500K$0Expenses 2010: $181,7832010Revenue 2011: $253,856Expenses 2011: $216,085Net Income 2011: $37,7712011Expenses 2012: $179,6152012Expenses 2013: $166,5182013Revenue 2014: $287,476Expenses 2014: $192,700Net Income 2014: $94,7762014Revenue 2015: $281,807Expenses 2015: $222,271Net Income 2015: $59,5362015Revenue 2016: $244,725Expenses 2016: $195,535Net Income 2016: $49,1902016Revenue 2017: $231,049Expenses 2017: $178,247Net Income 2017: $52,8022017Revenue 2018: $253,888Expenses 2018: $215,027Net Income 2018: $38,8612018Revenue 2019: $252,318Expenses 2019: $220,208Net Income 2019: $32,1102019Revenue 2020: $315,977Expenses 2020: $219,242Net Income 2020: $96,7352020Revenue 2021: $490,732Expenses 2021: $243,528Net Income 2021: $247,2042021Revenue 2022: $503,577Expenses 2022: $297,348Net Income 2022: $206,2292022Revenue 2023: $450,293Expenses 2023: $287,889Net Income 2023: $162,4042023Revenue 2024: $550,038Expenses 2024: $401,620Net Income 2024: $148,4182024Revenue 2025: $838,506Expenses 2025: $557,672Net Income 2025: $280,8342025

Highlighted filing

2018

Revenue$253,888
Expenses$215,027
Net Income$38,861
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 20, 2018
Return Version
2017v2.3
Gross Receipts
$253,888
Mission and Program Overview

Mission

Provide support services and infrastructure for community based learning. The organization provides fiscal support and management of real property assets to the hawaii academy of arts and science public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,076,834$2,005,833▼ $71,001
Savings and Temporary Cash Investments$98,180$98,238▲ $58
Cash and Non-Interest-Bearing Accounts$44,697$20,491▼ $24,206
Accounts Receivable-$3,705-
Prepaid Expenses and Deferred Charges$1,147$1,163▲ $16
Total Assets$2,242,960$2,147,899▼ $95,061
Other Assets Total$22,102$18,469▼ $3,633
Liabilities
Mortgage Notes Payable Secured by Investment Property$884,456$839,914▼ $44,542
Deferred Revenue$811,726$727,983▼ $83,743
Accounts Payable and Accrued Expenses$5,918$281▼ $5,637
Total Liabilities$1,702,100$1,568,178▼ $133,922
Net Assets / Fund Balance
Unrestricted Net Assets$519,101$564,849▲ $45,748
Temporarily Rstr Net Assets$21,759$14,872▼ $6,887
Total Net Assets Fund Balance$540,860$579,721▲ $38,861
Total Liabilities and Net Assets / Fund Balance$2,242,960$2,147,899▼ $95,061

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,365,631$720,399$2,086,030
Land$627,419-$627,419
Equipment$12,783$7,238$20,021
Other Land Buildings-$4,121$4,121
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleOtherTotal
Suzette RidolfiPresident$39,283$39,283
Shelby SmithDirector$33,279$33,279

Board Members and Trustees

NameTitle
-Director
Dr William SteinerDirector
Mclean EamesTreasurer
Gail LoefflerVice-pres./d
Revenue and Support

Revenue Composition

Contributions and Grants
$251,532
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$2,328
All Other Contributions
$26,612
Change in Net Assets
$38,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$253,888
Revenue Not Reported on Form 990
$899
Total Revenue per Audited Statements
$254,787
Total Revenue per Form 990
$253,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,426
Total Fundraising Expense$15,932
Salaries, Compensation, and Employee Benefits$8,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$83,377--$83,377
Interest$50,552--$50,552
Fees for Services Accounting-$9,817-$9,817
Other Salaries and Wages$8,601--$8,601
All Other Expenses$3,633$4,652-$8,285
Other Expenses$5,017$4,105$15,932$4,105
Insurance-$1,147-$1,147
Total Functional Expenses$179,374$19,721$15,932$215,027

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$215,926
Expenses per Audited Statements$215,027
Total Expenses per Form 990$215,027
Expenses Not Reported on Form 990$899
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
Audit committee
Yes
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

“990 is reviewed by the board of directors prior to filing.”

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

“The conflict of interest policy is included in the bylaws. The organization monitors and enforces compliance with the conflict of interest policy by informal discussion.”

Form 990, Page 6, Part VI, Line 19

“Governing documents for the organization are available to the public upon request. The form 990 is also available on guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Arts & Sciences Center Inc
EIN
51-0447372
Phone
8089653730
Address
PO BOX 2091, PAHOA, HI 96778

Signing Officer

Name
Gail Clarke
Title
President
Phone
8089653730
Signed
2018-12-20
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
4
Employees
1
Volunteers
12

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code and applicable state law. 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 organization 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 organization 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 june 30, 2018 and 2017. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the hawai'i state attorney general. The organization is generally no longer subject to examination by the internal revenue service for years before 2014.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. 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 ORGANIZATION 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 ORGANIZATION 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 JUNE 30, 2018 AND 2017. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE HAWAI'I STATE ATTORNEY GENERAL. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0254787
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BYLAWS. THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY INFORMAL DISCUSSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS FOR THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PAHOA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0213245
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt12000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt22746
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HAWAII ACADEMY OF ARTS & SCIENCES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1HAWAII ACADEMY OF ARTS & SCIENCES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2HAWAII ACADEMY OF ARTS & SCIENCES
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1B
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014872
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TypeOfOrganizationOtherInd0X
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GAIL CLARKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089653730
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTS & SCIENCES CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0ARTS
ReturnHeader/Filer/EIN0510447372
ReturnHeader/Filer/PhoneNum08089653730
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,147,899
Liabilities
$1,568,178
Net assets
$579,721
Revenue
$253,888
Expenses
$215,027
Net income
$38,861
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.90$1.15$1.75$0.84$0.56$0.28
2024Detailed filing. Detailed filing data is available for this year.$2.24$0.77$1.47$0.55$0.40$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.04$0.72$1.32$0.45$0.29$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.06$0.89$1.16$0.50$0.30$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.07$1.12$0.96$0.49$0.24$0.25
2020Detailed filing. Detailed filing data is available for this year.$2.05$1.34$0.71$0.32$0.22$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.07$1.46$0.61$0.25$0.22$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.15$1.57$0.58$0.25$0.22$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.24$1.70$0.54$0.23$0.18$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.01$1.52$0.49$0.24$0.20$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.05$1.61$0.44$0.28$0.22$0.06
2014Summary only. Only limited summary data is available for this year.$2.08$1.70$0.38$0.29$0.19$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$1.78$0.28$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$1.75$0.24$0.18
2011Summary only. Only limited summary data is available for this year.$2.02$1.82$0.19$0.25$0.22$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$1.90$0.16$0.18
Peer Organizations

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