Civic Intelligence

Kakoo Oiwi

990 • Fiscal year 2016 • EIN 57-1236490

Jan 01, 2016 to Dec 31, 2016 • Filed on Jan 11, 2018

46-005 Kawa Street 104Kaneohe, HI 96744

(808) 741-3403

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

78th percentile

21%

Higher net margin than 78% 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

91st percentile

97%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

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

Assets

Up

$123,500

Up $60,680 (+97%) from 2015

Net Assets

Up

$114,371

Up $90,572 (+381%) from 2015

Liabilities

Down

$9,129

Down $29,892 (-77%) from 2015

Revenue

Up

$424,905

Up $48,793 (+13%) from 2015

Expenses

Up

$334,333

Up $2,187 (+0.7%) from 2015

Net Income

Up

$90,572

Up $46,606 (+106%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $282,075Liabilities 2010: $0Net Assets 2010: $282,0752010Assets 2011: $120,050Liabilities 2011: $698Net Assets 2011: $119,3512011Assets 2012: $24,945Liabilities 2012: $3,346Net Assets 2012: $21,5992012Assets 2013: $66,611Liabilities 2013: $61,583Net Assets 2013: $5,0282013Assets 2014: $41,403Liabilities 2014: $61,570Net Assets 2014: -$20,1672014Assets 2015: $62,820Liabilities 2015: $39,021Net Assets 2015: $23,7992015Assets 2016: $123,500Liabilities 2016: $9,129Net Assets 2016: $114,3712016Assets 2017: $343,499Liabilities 2017: $14,791Net Assets 2017: $328,7082017Assets 2018: $572,755Liabilities 2018: $103,804Net Assets 2018: $468,9512018Assets 2019: $795,332Liabilities 2019: $323,828Net Assets 2019: $471,5042019Assets 2020: $1,214,496Liabilities 2020: $35,702Net Assets 2020: $1,178,7942020Assets 2021: $1,261,601Liabilities 2021: $134,348Net Assets 2021: $1,127,2532021Assets 2022: $2,055,670Liabilities 2022: $110,834Net Assets 2022: $1,944,8362022Assets 2023: $2,061,544Liabilities 2023: $82,360Net Assets 2023: $1,979,1842023Assets 2024: $1,968,283Liabilities 2024: $205,826Net Assets 2024: $1,762,4572024

Highlighted filing

2016

Assets$123,500
Liabilities$9,129
Net Assets$114,371

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $414,885Expenses 2010: $142,020Net Income 2010: $272,8652010Revenue 2011: $234,372Expenses 2011: $381,823Net Income 2011: -$147,4512011Revenue 2012: $446,056Expenses 2012: $543,808Net Income 2012: -$97,7522012Revenue 2013: $289,570Expenses 2013: $306,141Net Income 2013: -$16,5712013Revenue 2014: $315,317Expenses 2014: $331,140Net Income 2014: -$15,8232014Revenue 2015: $376,112Expenses 2015: $332,146Net Income 2015: $43,9662015Revenue 2016: $424,905Expenses 2016: $334,333Net Income 2016: $90,5722016Revenue 2017: $648,127Expenses 2017: $424,340Net Income 2017: $223,7872017Revenue 2018: $828,975Expenses 2018: $723,219Net Income 2018: $105,7562018Revenue 2019: $951,199Expenses 2019: $948,646Net Income 2019: $2,5532019Revenue 2020: $1,550,394Expenses 2020: $1,363,446Net Income 2020: $186,9482020Revenue 2021: $1,392,855Expenses 2021: $1,444,396Net Income 2021: -$51,5412021Revenue 2022: $2,248,404Expenses 2022: $1,396,450Net Income 2022: $851,9542022Revenue 2023: $1,914,460Expenses 2023: $1,895,041Net Income 2023: $19,4192023Revenue 2024: $2,927,809Expenses 2024: $3,124,813Net Income 2024: -$197,0042024

Highlighted filing

2016

Revenue$424,905
Expenses$334,333
Net Income$90,572
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jan 11, 2018
Return Version
2016v3.1
Gross Receipts
$426,930
Mission and Program Overview

Mission

The mission of kakoooiwi is to advance the cultural, spiritual and traditional practices of the native hawaiian.

The mission of kako'o 'oiwi to perpetuate the cultural and spirital practices of native hawaiians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$61,877$123,500▲ $61,623
Land, Buildings, and Equipment, Net$943--
Total Assets$62,820$123,500▲ $60,680
Liabilities
Unsecured Notes Loans Payable$32,000$8,000▼ $24,000
Accounts Payable and Accrued Expenses$7,021$1,129▼ $5,892
Total Liabilities$39,021$9,129▼ $29,892
Net Assets / Fund Balance
Unrestricted Net Assets$23,799$114,371▲ $90,572
Total Net Assets Fund Balance$23,799$114,371▲ $90,572
Total Liabilities and Net Assets / Fund Balance$62,820$123,500▲ $60,680

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$16,393$16,393
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$364,244
Program Service Revenue
$35,886
Investment Income
$0
Other Revenue
$24,775
All Other Contributions
$260,610
Change in Net Assets
$90,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$184,552
Other Expenses$84,781
Grants and Similar Amounts Paid$65,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$153,150--$153,150
Grants to Domestic Orgs$65,000--$65,000
Other Employee Benefits$19,704--$19,704
Fees for Services Other-$16,640-$16,640
Fees for Services Accounting-$14,390-$14,390
Payroll Taxes$11,698--$11,698
Insurance-$3,901-$3,901
Occupancy$2,871$12-$2,883
Interest-$2,189-$2,189
Office Expenses$345$1,378-$1,723
Other Expenses$1,249$104-$1,353
Travel$7$1,243-$1,250
Depreciation Depletion$943--$943
Conferences and Meetings$555$50-$605
Information Technology$338$113-$451
Advertising$50--$50
Total Functional Expenses$291,828$42,505$0$334,333
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
KUALOA-HE'EIA ECUMENICAL YOUTH PROJKaneohe, HI501c3See Part Iv$20,000
PAEPAE O HE'EIAKaneohe, HI501c3See Part Iv$17,500
Papahana KualoaKaneohe, HI501c3See Part Iv$17,500
PAEPAE O HE'EIAKaneohe, HI501c3See Part Iv$10,000
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
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

Jerry kaluhiwa frances kaluhiwa v. Pres director married

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

Form 990 is presented to the board by the organization's treasurer for review and approval either in person or via email on or before the last quarterly meeting of the board prior to the filing deadline. Comments and/or questions regarding the information presented in the form 990 are requested within ten (10) business days from receipt of the form 990.

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

Officers and directors are required to disclose annually interests that give rise to conflicts. The organization regularly and consistently monitors and enforces compliance with the written conflict of interest policy. Standard operating procedures for reviewing and managing conflicts or potential conflicts of interest include: 1. Disclosure and reorting of any and all situations that give rise to the appearance of a conflict, in writing, and present to the board for review prior to taking any action that gives rise to the conflict; 2. Review and analysis of conflict by the board, with recommendation that any activity that has the appearance of a conflict, whether actual conflict exists, should be avoided. In cases where it is not possible to completely avoid conflict or the appearance of conflict, reasonable efforts are made to mitigate effects of a conflict of interest. At a minimum, individual(s) involved in a situation or transaction that gives rise to conflict or the appearance of conflict should dislose the situation to relevant parties and recuse his or herself from any involvement in the decision(s) pertaining to the subject situation or transaction.

Form 990, Page 6, Part VI, Line 15A

The organization does not compensate its executive director.

Form 990, Page 6, Part VI, Line 15B

The organization does not compensate other officers and does not have any key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interst policy, and financial statements are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Kakoo Oiwi
EIN
57-1236490
Phone
8087413403
Address
46-005 KAWA STREET 104, KANEOHE, HI 96744

Signing Officer

Name
Jonathan Kanekoa Kukea-shultz
Title
Executive Director
Phone
8087413403
Signed
2018-01-11

Organization Details

Principal Officer
Alice Hewett
Formed
2006
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
2,500

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Kekoa a Beaupr
Phone
8087911414
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PAPAHANA KUALOA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1PAEPAE O HE'EIA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2PAEPAE O HE'EIA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3KUALOA-HE'EIA ECUMENICAL YOUTH PROJ
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART II, LINE 1(1)(H) - PURPOSE OF GRANT NAME: PAPAHANA KUALOA AMOUNT: 17,500 PURPOSE: SUPPORT TO DEVELOP THE HULIAMAHI EDUCATION ALLIANCE, A PARTNERSHIP OF THREE HE'EIA/HAIKU NONPROFITS TO DEVELOP AN AINA BASED EDUCATION PROGRAM FOR THE AHUPUAA OF HE'EIA. PART II, LINE 1(2)(H) - PURPOSE OF GRANT NAME: PAEPAE O HE'EIA AMOUNT: 10,000 PURPOSE: AINA RESTORATION WORK, INCLUDING CONSTRUCTION OF A 50' FISHPOND RETAINING WALL. PART II, LINE 1(3)(H) - PURPOSE OF GRANT NAME: PAEPAE O HE'EIA AMOUNT: 17,500 PURPOSE: SUPPORT TO DEVELOP THE HULIAMAHI EDUCATION ALLIANCE, A PARTNERSHIP OF THREE HE'EIA/HAIKU NONPROFITS TO DEVELOP AN AINA BASED EDUCATION PROGRAM FOR THE AHUPUAA OF HE'EIA. PART II, LINE 1(4)(H) - PURPOSE OF GRANT NAME: KUALOA-HE'EIA ECUMENICAL YOUTH ("KEY") PROJECT AMOUNT: 20,000 PURPOSE: SUPPORT TO DEVELOP THE HULIAMAHI EDUCATION ALLIANCE, A PARTNERSHIP OF THREE HE'EIA/HAIKU NONPROFITS TO DEVELOP AN AINA BASED EDUCATION PROGRAM FOR THE AHUPUAA OF HE'EIA.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JERRY KALUHIWA FRANCES KALUHIWA V. PRES DIRECTOR MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATION'S TREASURER FOR REVIEW AND APPROVAL EITHER IN PERSON OR VIA EMAIL ON OR BEFORE THE LAST QUARTERLY MEETING OF THE BOARD PRIOR TO THE FILING DEADLINE. COMMENTS AND/OR QUESTIONS REGARDING THE INFORMATION PRESENTED IN THE FORM 990 ARE REQUESTED WITHIN TEN (10) BUSINESS DAYS FROM RECEIPT OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT GIVE RISE TO CONFLICTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY. STANDARD OPERATING PROCEDURES FOR REVIEWING AND MANAGING CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST INCLUDE: 1. DISCLOSURE AND REORTING OF ANY AND ALL SITUATIONS THAT GIVE RISE TO THE APPEARANCE OF A CONFLICT, IN WRITING, AND PRESENT TO THE BOARD FOR REVIEW PRIOR TO TAKING ANY ACTION THAT GIVES RISE TO THE CONFLICT; 2. REVIEW AND ANALYSIS OF CONFLICT BY THE BOARD, WITH RECOMMENDATION THAT ANY ACTIVITY THAT HAS THE APPEARANCE OF A CONFLICT, WHETHER ACTUAL CONFLICT EXISTS, SHOULD BE AVOIDED. IN CASES WHERE IT IS NOT POSSIBLE TO COMPLETELY AVOID CONFLICT OR THE APPEARANCE OF CONFLICT, REASONABLE EFFORTS ARE MADE TO MITIGATE EFFECTS OF A CONFLICT OF INTEREST. AT A MINIMUM, INDIVIDUAL(S) INVOLVED IN A SITUATION OR TRANSACTION THAT GIVES RISE TO CONFLICT OR THE APPEARANCE OF CONFLICT SHOULD DISLOSE THE SITUATION TO RELEVANT PARTIES AND RECUSE HIS OR HERSELF FROM ANY INVOLVEMENT IN THE DECISION(S) PERTAINING TO THE SUBJECT SITUATION OR TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT COMPENSATE ITS EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT COMPENSATE OTHER OFFICERS AND DOES NOT HAVE ANY KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651203311
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
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEKOA A BEAUPR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.97$0.21$1.76$2.93$3.12$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.08$1.98$1.91$1.90$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.11$1.94$2.25$1.40$0.85
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.13$1.13$1.39$1.44$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.04$1.18$1.55$1.36$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.32$0.47$0.95$0.95$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.10$0.47$0.83$0.72$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.01$0.33$0.65$0.42$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.42$0.33$0.09
2015Summary only. Only limited summary data is available for this year.$0.06$0.04$0.02$0.38$0.33$0.04
2014Summary only. Only limited summary data is available for this year.$0.04$0.06$0.02$0.32$0.33$0.02
2013Summary only. Only limited summary data is available for this year.$0.07$0.06$0.01$0.29$0.31$0.02
2012Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.45$0.54$0.10
2011Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.23$0.38$0.15
2010Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.41$0.14$0.27
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits