Civic Intelligence

Ikaika Ohana

990 • Fiscal year 2016 • EIN 80-0153639

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 12, 2017

2610 Pacific Heights RoadHonolulu, HI 96813

(714) 835-3955

Siviq Scores

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

Liabilities / Assets

77th percentile

0.45x

Higher debt load relative to assets than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

95th percentile

4.58x

Higher debt load relative to revenue than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

86th percentile

31%

Higher net margin than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

2nd percentile

-81%

Faster revenue growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,207,227

Up $237,161 (+12%) from 2015

Net Assets

Up

$1,212,464

Up $66,301 (+5.8%) from 2015

Liabilities

Up

$994,763

Up $170,860 (+21%) from 2015

Revenue

Down

$217,073

Down $934,233 (-81%) from 2015

Expenses

Up

$150,772

Up $146,388 (+3339%) from 2015

Net Income

Down

$66,301

Down $1,080,621 (-94%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$2,207,227
Liabilities$994,763
Net Assets$1,212,464

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$217,073
Expenses$150,772
Net Income$66,301
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$217,073
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$831,262$1,003,972▲ $172,710
Cash and Non-Interest-Bearing Accounts$7,960$63,968▲ $56,008
Accounts Receivable$57$8,500▲ $8,443
Total Assets$1,970,066$2,207,227▲ $237,161
Other Assets Total$1,130,787$1,130,787→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$823,143$993,972▲ $170,829
Accounts Payable and Accrued Expenses$760$791▲ $31
Total Liabilities$823,903$994,763▲ $170,860
Net Assets / Fund Balance
Unrestricted Net Assets$1,146,163$1,212,464▲ $66,301
Total Net Assets Fund Balance$1,146,163$1,212,464▲ $66,301
Total Liabilities and Net Assets / Fund Balance$1,970,066$2,207,227▲ $237,161

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,130,787--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Douglas R BigleyPresident
John F BigleySecretary
David H BigleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$189,805
Investment Income
$27,268
Other Revenue
$0
Change in Net Assets
$66,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$217,073
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$217,073
Total Revenue per Form 990
$217,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,426
Salaries, Compensation, and Employee Benefits$60,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,513--$55,513
Interest$35,387--$35,387
Insurance$9,941--$9,941
Payroll Taxes$4,833--$4,833
Fees for Services Legal$3,732--$3,732
Office Expenses$2,112--$2,112
Advertising$500--$500
Other Expenses$459--$459
Total Functional Expenses$150,772$0$0$150,772

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$150,772
Total Expenses per Audited Statements$150,772
Total Expenses per Form 990$150,772
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 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, 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.

Filing and Contact Details

Filer

Filer Name
Ikaika Ohana
EIN
80-0153639
Phone
7148353955
Address
2610 PACIFIC HEIGHTS ROAD, HONOLULU, HI 96813

Signing Officer

Name
David Bigley
Title
Treasurer
Phone
7148353955
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Bigley
Formed
2008
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Novogradac & Company Llp
Address
PO BOX 7833, SAN FRANCISCO, CA 94120-7833
Preparer
Jonathan 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.

Raw XML Appendix391 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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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/ExplanationTxt4THE 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/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 XII, LINE 2C
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1A0578 KIHEI HOLDINGS LLC A HAWAII LIMITED LIABILITY COMPANY
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd10
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct10.99990
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1A0578 KIHEI LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt01244623
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt152937
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt02000 EAST 4TH STREET SUITE 205
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt12000 EAST 4TH STREET SUITE 205
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0SANTA ANA
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd1CA
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
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IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
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IRS990/TotalAssetsBOYAmt01970066
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0150772
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IRS990/TotalLiabilitiesBOYAmt0823903
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IRS990/TotalLiabilitiesGrp/BOYAmt0823903
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01146163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01212464
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0150772
IRS990/TotalProgramServiceRevenueAmt0189805
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0217073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217073
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01970066
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02207227
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01146163
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02000 E FOURTH STREET SUITE 205
IRS990/USAddress/CityNm0SANTA ANA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092705
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID BIGLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07148353955
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IKAIKA OHANA
ReturnHeader/Filer/BusinessNameControlTxt0IKAI
ReturnHeader/Filer/EIN0800153639
ReturnHeader/Filer/PhoneNum07148353955
ReturnHeader/Filer/USAddress/AddressLine1Txt02610 PACIFIC HEIGHTS ROAD
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096813
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C446B92702F237332243CCE1A299B88FD99E156D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C446B92702F237332243CCE1A299B88FD99E156D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.104.178.226
ReturnHeader/FilingSecurityInformation/IPDt02017-10-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:54:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943108253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVOGRADAC & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 7833
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0941207833
ReturnHeader/PreparerPersonGrp/PhoneNum04153568000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JONATHAN ADKINS
ReturnHeader/ReturnTs02017-10-12T14:58:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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