Civic Intelligence

Kakoo Oiwi

990 • Fiscal year 2020 • EIN 57-1236490

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

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

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

42nd percentile

$30,577

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

86th percentile

53%

Faster asset growth than 86% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

89th percentile

63%

Faster revenue growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,214,496

Up $419,164 (+53%) from 2019

Net Assets

Up

$1,178,794

Up $707,290 (+150%) from 2019

Liabilities

Down

$35,702

Down $288,126 (-89%) from 2019

Revenue

Up

$1,550,394

Up $599,195 (+63%) from 2019

Expenses

Up

$1,363,446

Up $414,800 (+44%) from 2019

Net Income

Up

$186,948

Up $184,395 (+7223%) from 2019

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

2020

Assets$1,214,496
Liabilities$35,702
Net Assets$1,178,794

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

2020

Revenue$1,550,394
Expenses$1,363,446
Net Income$186,948
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,550,394
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 is to advance the cultural, spiritual and traditional practices of the native hawaiian.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$149,616$598,094▲ $448,478
Cash and Non-Interest-Bearing Accounts$576,874$446,274▼ $130,600
Accounts Receivable$68,842$170,128▲ $101,286
Total Assets$795,332$1,214,496▲ $419,164
Liabilities
Deferred Revenue$310,662--
Accounts Payable and Accrued Expenses$13,166$35,702▲ $22,536
Total Liabilities$323,828$35,702▼ $288,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$341,004$744,685▲ $403,681
Net Assets With Donor Restrictions$130,500$434,109▲ $303,609
Total Net Assets Fund Balance$471,504$1,178,794▲ $707,290
Total Liabilities and Net Assets / Fund Balance$795,332$1,214,496▲ $419,164

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$471,470$38,100$509,570
Equipment$126,624$88,265$214,889
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jonathan Kanekoa Kukea-shultzExecutive DiFT$30,577$30,577

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,408,692
Program Service Revenue
$140,362
Investment Income
$0
Other Revenue
$1,340
All Other Contributions
$1,123,483
Change in Net Assets
$186,948

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 Table34$52,600Fair Market Value (FMV)
Total Noncash Contributions34$52,600-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,550,394
Revenue Not Reported on Form 990
$509,680
Total Revenue per Audited Statements
$2,060,074
Total Revenue per Form 990
$1,550,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$876,494
Other Expenses$486,952
Total Fundraising Expense$5,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$656,439$7,039-$663,478
Other Employee Benefits$110,707$960$703$112,370
Payroll Taxes$68,964$679$426$70,069
Fees for Services Accounting-$69,654-$69,654
Fees for Services Other$24,765$38,829-$63,594
Depreciation Depletion$38,100--$38,100
Current Officers, Directors, Trustees, and Key Employees$19,269$6,808$4,500$30,577
Travel$17,279$11-$17,290
Occupancy$11,874$264-$12,138
Office Expenses$7,617$3,605-$11,222
Insurance$10,894--$10,894
Other Expenses$1,213$558$9$1,780
All Other Expenses$1,342--$1,342
Advertising$791--$791
Conferences and Meetings$165--$165
Total Functional Expenses$1,229,401$128,407$5,638$1,363,446

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,663,446
Expenses per Audited Statements$1,363,446
Total Expenses per Form 990$1,363,446
Expenses Not Reported on Form 990$300,000
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
Audit committee
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
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
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alice Hewett
Formed
2006
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
21
Volunteers
541

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, Part XI

Prior period adjustment of 310,662 was to adjust prior year restricted donations that were previously recorded as deferred revenue.

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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0PART I, COLUMN B - THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS RECEIVED.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
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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/ExplanationTxt5PRIOR PERIOD ADJUSTMENT OF 310,662 WAS TO ADJUST PRIOR YEAR RESTRICTED DONATIONS THAT WERE PREVIOUSLY RECORDED AS DEFERRED REVENUE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI
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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
2020Detailed filing. Detailed filing data is available for this year.$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
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