Civic Intelligence

Ikaika Ohana

EIN 80-0153639 • 501(c)3 • Santa Ana, CA

Profile

To provide safe and affordable rental housing to persons and families of low income along with opportunities for access to basic health/human services and life/job training skills.

2000 E 4th St Suite 220Santa Ana, CA 92705

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.04x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.18x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$161,764

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$45,158,088

Up $8,023,206 (+22%) from 2023

Liabilities

Down

$1,784,964

Down $105,207 (-5.6%) from 2023

Net Assets

Up

$43,373,124

Up $8,128,413 (+23%) from 2023

Revenue

Up

$10,099,670

Up $2,026,956 (+25%) from 2023

Expenses

Up

$1,971,257

Up $862,835 (+78%) from 2023

Net Income

Up

$8,128,413

Up $1,164,121 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2015: $1,970,066Liabilities 2015: $823,903Net Assets 2015: $1,146,1632015Assets 2016: $2,207,227Liabilities 2016: $994,763Net Assets 2016: $1,212,4642016Assets 2017: $3,579,160Liabilities 2017: $1,376,704Net Assets 2017: $2,202,4562017Assets 2018: $3,637,481Liabilities 2018: $1,362,332Net Assets 2018: $2,275,1492018Assets 2019: $4,657,835Liabilities 2019: $2,082,916Net Assets 2019: $2,574,9192019Assets 2020: $14,555,190Liabilities 2020: $2,845,920Net Assets 2020: $11,709,2702020Assets 2021: $19,747,164Liabilities 2021: $2,509,804Net Assets 2021: $17,237,3602021Assets 2022: $30,458,162Liabilities 2022: $2,177,743Net Assets 2022: $28,280,4192022Assets 2023: $37,134,882Liabilities 2023: $1,890,171Net Assets 2023: $35,244,7112023Assets 2024: $45,158,088Liabilities 2024: $1,784,964Net Assets 2024: $43,373,1242024

Highlighted filing

2024

Assets$45,158,088
Liabilities$1,784,964
Net Assets$43,373,124

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0Revenue 2015: $1,151,306Expenses 2015: $4,384Net Income 2015: $1,146,9222015Revenue 2016: $217,073Expenses 2016: $150,772Net Income 2016: $66,3012016Revenue 2017: $1,117,479Expenses 2017: $127,487Net Income 2017: $989,9922017Revenue 2018: $209,001Expenses 2018: $136,308Net Income 2018: $72,6932018Revenue 2019: $783,595Expenses 2019: $483,825Net Income 2019: $299,7702019Revenue 2020: $10,379,696Expenses 2020: $1,245,345Net Income 2020: $9,134,3512020Revenue 2021: $6,859,733Expenses 2021: $1,331,643Net Income 2021: $5,528,0902021Revenue 2022: $12,055,903Expenses 2022: $1,012,844Net Income 2022: $11,043,0592022Revenue 2023: $8,072,714Expenses 2023: $1,108,422Net Income 2023: $6,964,2922023Revenue 2024: $10,099,670Expenses 2024: $1,971,257Net Income 2024: $8,128,4132024

Highlighted filing

2024

Revenue$10,099,670
Expenses$1,971,257
Net Income$8,128,413

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$10,099,670
Mission and Program Overview

Mission

To provide safe and affordable rental housing to persons and families of low income along with opportunities for access to basic health/human services and life/job training skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$18,170,771$19,427,178▲ $1,256,407
Cash and Non-Interest-Bearing Accounts$164,314$1,169,410▲ $1,005,096
Land, Buildings, and Equipment, Net$987,654$1,020,037▲ $32,383
Accounts Receivable$278,322$272,481▼ $5,841
Total Assets$37,134,882$45,158,088▲ $8,023,206
Other Assets Total$17,533,821$23,268,982▲ $5,735,161
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,890,171$1,784,964▼ $105,207
Total Liabilities$1,890,171$1,784,964▼ $105,207
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,244,711$43,373,124▲ $8,128,413
Total Net Assets Fund Balance$35,244,711$43,373,124▲ $8,128,413
Total Liabilities and Net Assets / Fund Balance$37,134,882$45,158,088▲ $8,023,206

Asset Categories

AssetBook ValueDepreciationBasis
Land$865,155-$865,155
Other Land Buildings$154,882-$154,882
Other Assets Org$54,015--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer AshleyDirectorFT$97,260$97,260
Cesar DelgadoDirectorFT$91,241$91,241
Randy HiuDirectorFT$59,900$59,900

Board Members and Trustees

NameTitle
Douglas R BigleyPresident
Bruce HoldenDirector
Greg AndersonDirector
John F BigleySecretary
David H BigleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,750
Program Service Revenue
$8,717,912
Investment Income
$0
Other Revenue
$1,379,008
All Other Contributions
$2,750
Change in Net Assets
$8,128,413

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,099,670
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,099,670
Total Revenue per Form 990
$10,099,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,442,871
Salaries, Compensation, and Employee Benefits$528,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$248,401--$248,401
Insurance$241,894--$241,894
Other Salaries and Wages$240,682--$240,682
Other Expenses$1,057,302$101,152-$101,152
Payroll Taxes$39,303--$39,303
Fees for Services Legal$35,764--$35,764
Fees for Services Accounting$6,750--$6,750
Interest$9--$9
Total Functional Expenses$1,870,105$101,152$0$1,971,257

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,971,257
Total Expenses per Audited Statements$1,971,257
Total Expenses per Form 990$1,971,257
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The president, treasurer and secretary are immediate family members.

Form 990, Part VI, Section B, Line 11B

The president and selected board members review and approve final drafts of returns prepared by outside tax accountants and in house accounting staff

Form 990, Part VI, Section B, Line 12C

The issue is discussed and reviewed with each board member at annual meetings

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Douglas r. Bigley - 2000 e. Fourth street, suite 220, santa ana, ca 92705. David h. Bigley - 2000 e. Fourth street, suite 220, santa ana, ca 92705. John f. Bigley - 2000 e. Fourth street, suite 220, santa ana, ca 92705. Greg anderson - 196 s. Fir street, ventura, ca 93001. Cesar delgado - 5753-g east santa ana canyon road #139, anaheim hills, ca 92807. Jennifer ashley - 2000 e. Fourth street, suite 220, santa ana, ca 92705. Randy hiu - 2610 pacific heights road, honolulu, hi 96813. Bruce holden - 2211 michaelson drive, suite 400, irvine, ca 92612.

Filing and Contact Details

Filer

Filer Name
Ikaika Ohana
EIN
80-0153639
Phone
7144921599
Address
2000 E 4TH ST SUITE 220, SANTA ANA, CA 92705

Signing Officer

Name
David Bigley
Title
Treasurer
Phone
7144921599
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Bigley
Formed
2008
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Novogradac & Company Llp
Address
1160 BATTERY STREET SUITE 225, SAN FRANCISCO, CA 94111
Preparer
Jonathan C Adkins
Phone
4153568000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The review processing remains the same as the prior year.

Merger Agreement

In august 2017, the board of directors authorized entering into an agreement of merger with another 501(c)(3) public benefit corporation. The merger was consumated october 24, 2017 with ikaika ohana as sole surviving entity. The organizing articles of ikaika ohana were not amended pursuant to this merger. The board of directors/officers of ikaika ohana remained the same as those immediately prior to the merge.

Financial Statement Notes

Schedule D Part VI Line 1A and 1E

Transfer of land and predevelopment costs as a result of merger with rident park with ikaika ohana as sole surviving entity

Raw XML AppendixShowing 400 of 1,351 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/OtherAssetsOrgGrp/Desc3DEVELOPER FEE INTEREST RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4INTEREST RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5RESTRICTED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6INVESTMENTS IN FLOWTHROUGH PARTNERSHIPS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TRANSFER OF LAND AND PREDEVELOPMENT COSTS AS A RESULT OF MERGER WITH RIDENT PARK WITH IKAIKA OHANA AS SOLE SURVIVING ENTITY
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D PART VI LINE 1A AND 1E
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT, TREASURER AND SECRETARY ARE IMMEDIATE FAMILY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND SELECTED BOARD MEMBERS REVIEW AND APPROVE FINAL DRAFTS OF RETURNS PREPARED BY OUTSIDE TAX ACCOUNTANTS AND IN HOUSE ACCOUNTING STAFF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ISSUE IS DISCUSSED AND REVIEWED WITH EACH BOARD MEMBER AT ANNUAL MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOUGLAS R. BIGLEY - 2000 E. FOURTH STREET, SUITE 220, SANTA ANA, CA 92705. DAVID H. BIGLEY - 2000 E. FOURTH STREET, SUITE 220, SANTA ANA, CA 92705. JOHN F. BIGLEY - 2000 E. FOURTH STREET, SUITE 220, SANTA ANA, CA 92705. GREG ANDERSON - 196 S. FIR STREET, VENTURA, CA 93001. CESAR DELGADO - 5753-G EAST SANTA ANA CANYON ROAD #139, ANAHEIM HILLS, CA 92807. JENNIFER ASHLEY - 2000 E. FOURTH STREET, SUITE 220, SANTA ANA, CA 92705. RANDY HIU - 2610 PACIFIC HEIGHTS ROAD, HONOLULU, HI 96813. BRUCE HOLDEN - 2211 MICHAELSON DRIVE, SUITE 400, IRVINE, CA 92612.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE REVIEW PROCESSING REMAINS THE SAME AS THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IN AUGUST 2017, THE BOARD OF DIRECTORS AUTHORIZED ENTERING INTO AN AGREEMENT OF MERGER WITH ANOTHER 501(C)(3) PUBLIC BENEFIT CORPORATION. THE MERGER WAS CONSUMATED OCTOBER 24, 2017 WITH IKAIKA OHANA AS SOLE SURVIVING ENTITY. THE ORGANIZING ARTICLES OF IKAIKA OHANA WERE NOT AMENDED PURSUANT TO THIS MERGER. THE BOARD OF DIRECTORS/OFFICERS OF IKAIKA OHANA REMAINED THE SAME AS THOSE IMMEDIATELY PRIOR TO THE MERGE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6MERGER AGREEMENT
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0IKAIKA OHANA
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1IKAIKA OHANA
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt19IKAIKA OHANA
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0A0674 WAIKOLOA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1A0578 KIHEI HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt2A0688 KIHEI HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt3NP HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt4NP CA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt5A0597 KONA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt6A0704 LAHAINA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt7A0685 CATHEDRAL CITY HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt8A0716 KIHEI HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt9A0721 KIHEI HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt10A0703 WEST MAUI HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt11A0714 KONA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt12A0729 SAN JOSE HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt13A0217 LA QUINTA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt14A0357 PALM DESERT HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt15A0575 RANCHO CORDOVA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt16A0358 MONTEREY HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt17A0733 KONA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt18NP CA HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt19A0729 SAN JOSE HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0473645578
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IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN11871590607
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN12920324736

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