Civic Intelligence

Kakoo Oiwi

990 • Fiscal year 2017 • EIN 57-1236490

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

52nd percentile

0.04x

Higher debt load relative to assets than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$12,308

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

97th percentile

178%

Faster asset growth than 97% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

53%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$343,499

Up $219,999 (+178%) from 2016

Net Assets

Up

$328,708

Up $214,337 (+187%) from 2016

Liabilities

Up

$14,791

Up $5,662 (+62%) from 2016

Revenue

Up

$648,127

Up $223,222 (+53%) from 2016

Expenses

Up

$424,340

Up $90,007 (+27%) from 2016

Net Income

Up

$223,787

Up $133,215 (+147%) from 2016

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

2017

Assets$343,499
Liabilities$14,791
Net Assets$328,708

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

2017

Revenue$648,127
Expenses$424,340
Net Income$223,787
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$652,597
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 spiritual practices of native hawaiians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,500$282,832▲ $159,332
Land, Buildings, and Equipment, Net-$60,667-
Total Assets$123,500$343,499▲ $219,999
Liabilities
Accounts Payable and Accrued Expenses$1,129$14,791▲ $13,662
Unsecured Notes Loans Payable$8,000--
Total Liabilities$9,129$14,791▲ $5,662
Net Assets / Fund Balance
Unrestricted Net Assets$114,371$328,708▲ $214,337
Total Net Assets Fund Balance$114,371$328,708▲ $214,337
Total Liabilities and Net Assets / Fund Balance$123,500$343,499▲ $219,999

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$60,667$25,726$86,393
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jonathan Kanekoa Kukea-shultzExecutive DiPT$12,308$12,308

Board Members and Trustees

NameTitle
Alice HewettPresident
Art ChallacombeDirector
Keola RapozaDirector
Jo-ann LeongTreasurer /s
Frances Leialoha KaluhiwaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$536,956
Program Service Revenue
$75,652
Investment Income
$0
Other Revenue
$35,519
All Other Contributions
$502,931
Change in Net Assets
$223,787

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$70,000Fair Market Value
Other Non Cash Contri Table1$3,016Fair Market Value
Total Noncash Contributions2$73,016-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$248,385
Other Expenses$139,705
Grants and Similar Amounts Paid$36,250
Total Fundraising Expense$7,483
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,370-$5,764$192,134
Fees for Services Other$31,069$1,390-$32,459
Other Employee Benefits$27,429$481$863$28,773
Fees for Services Accounting-$21,526-$21,526
Grants to Domestic Orgs$20,150--$20,150
Grants to Domestic Individuals$16,100--$16,100
Payroll Taxes$13,961$754$455$15,170
Current Officers, Directors, Trustees, and Key Employees$2,093$9,846$369$12,308
Depreciation Depletion$9,333--$9,333
Insurance$3,136$1,770-$4,906
Office Expenses$1,387$1,928$32$3,347
Occupancy$2,854--$2,854
Conferences and Meetings$1,329$1,481-$2,810
Interest$80$1,024-$1,104
Other Expenses$990$306-$990
Travel-$679-$679
Information Technology-$508-$508
Total Functional Expenses$375,055$41,802$7,483$424,340
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
PAEPAE O HE'EIAKaneohe, HI501c3See Part Iv$20,150
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,689
Fundraising Direct Expenses$3,016
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
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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

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.

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 reporting 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

It is the responsibility of the executive committee to determine the compensation for top officials. The method for establishing compensation consists of accumulating and analyzing comparable compensation for similar positions as well as financial considerations.

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

It is the responsibility of the executive committee to determine the compensation for all officers. The method for establishing compensation consists of accumulating and analyzing comparable compensation for similar positions as well as financial considerations.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon 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
2018-11-13

Organization Details

Principal Officer
Alice Hewett
Formed
2006
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
8
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
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Return of unspent grant -9,450 unspent portion of grant has been returned to the grantor: harold k.l. Castle foundation

Raw XML AppendixShowing 400 of 420 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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IRS990ScheduleI/RecipientTable/RecipientEIN0710903791
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE SEPARATELY ACCOUNTED FOR AND CAN ONLY BE RELEASED AFTER THE BOARD HAS REVIEWED AND APPROVED THE TRANSFER OF FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1PART II, LINE 1(1)(H) - PURPOSE OF GRANT NAME: PAEPAE O HE'EIA AMOUNT: 20,150 PURPOSE: AINA RESTORATION WORK, INCLUDING CONSTRUCTION OF A 50' FISHPOND RETAINING WALL.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS 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 REPORTING 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/ExplanationTxt2IT IS THE RESPONSIBILITY OF THE EXECUTIVE COMMITTEE TO DETERMINE THE COMPENSATION FOR TOP OFFICIALS. THE METHOD FOR ESTABLISHING COMPENSATION CONSISTS OF ACCUMULATING AND ANALYZING COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AS WELL AS FINANCIAL CONSIDERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IT IS THE RESPONSIBILITY OF THE EXECUTIVE COMMITTEE TO DETERMINE THE COMPENSATION FOR ALL OFFICERS. THE METHOD FOR ESTABLISHING COMPENSATION CONSISTS OF ACCUMULATING AND ANALYZING COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AS WELL AS FINANCIAL CONSIDERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RETURN OF UNSPENT GRANT -9,450 UNSPENT PORTION OF GRANT HAS BEEN RETURNED TO THE GRANTOR: HAROLD K.L. CASTLE FOUNDATION
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ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN KANEKOA KUKEA-SHULTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08087413403
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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
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.65$0.42$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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