Civic Intelligence

Kaupo Community Association Inc.

990 • Fiscal year 2017 • EIN 81-2483755

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 16, 2018

Organization Profile
PO Box 787Kula, HI 96790

(808) 268-9844

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

95th percentile

71%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

95th percentile

226%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

97th percentile

239%

Faster revenue growth than 97% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$61,877

Up $42,923 (+226%) from 2016

Net Assets

$56,677

No earlier filing loaded for comparison.

Liabilities

Up

$5,200

Up $5,200 from 2016

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin95th percentile

Revenue

Up

$53,654

Up $37,848 (+239%) from 2016

Expenses

Up

$15,780

Up $7,423 (+89%) from 2016

Net Income

Up

$37,874

Up $30,425 (+408%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$1.5M$1.0M$500K$0Assets 2016: $18,954Liabilities 2016: $02016Assets 2017: $61,877Liabilities 2017: $5,200Net Assets 2017: $56,6772017Assets 2018: $85,780Liabilities 2018: $0Net Assets 2018: $85,7802018Assets 2019: $894,343Liabilities 2019: $258,655Net Assets 2019: $635,6882019Assets 2020: $849,851Liabilities 2020: $0Net Assets 2020: $849,8512020Assets 2021: $1,223,112Liabilities 2021: $0Net Assets 2021: $1,223,1122021Assets 2022: $1,199,770Liabilities 2022: $0Net Assets 2022: $1,199,7702022Assets 2023: $1,158,568Liabilities 2023: $0Net Assets 2023: $1,158,5682023Assets 2024: $1,097,925Liabilities 2024: $0Net Assets 2024: $1,097,9252024

Highlighted filing

2017

Assets$61,877
Liabilities$5,200
Net Assets$56,677
Open 2017 Filing

Operations Trend

Revenue Growth97th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $15,806Expenses 2016: $8,357Net Income 2016: $7,4492016Revenue 2017: $53,654Expenses 2017: $15,780Net Income 2017: $37,8742017Revenue 2018: $38,572Expenses 2018: $9,433Net Income 2018: $29,1392018Revenue 2019: $552,283Expenses 2019: $2,375Net Income 2019: $549,9082019Revenue 2020: $237,511Expenses 2020: $39,852Net Income 2020: $197,6592020Revenue 2021: $408,923Expenses 2021: $35,539Net Income 2021: $373,3842021Revenue 2022: $30,270Expenses 2022: $45,846Net Income 2022: -$15,5762022Revenue 2023: $11,000Expenses 2023: $52,172Net Income 2023: -$41,1722023Revenue 2024: $1,785Expenses 2024: $62,540Net Income 2024: -$60,7552024

Highlighted filing

2017

Revenue$53,654
Expenses$15,780
Net Income$37,874
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 16, 2018
Return Version
2017v2.0
Gross Receipts
$53,654
Mission and Program Overview

Mission

The preservation, perpetuation and conservation of the natural beauty, environmental resources, and rural lifestyle of the kaupo community.

The preservation, perpetuation and conservation of the natural beauty environmental resources and rural lifestyle of the kaupo community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,697$33,141▲ $28,444
Cash and Non-Interest-Bearing Accounts$18,874$27,159▲ $8,285
Prepaid Expenses and Deferred Charges$581$731▲ $150
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$25,253$61,877▲ $36,624
Other Assets Total$1,101$846▼ $255
Liabilities
Accounts Payable and Accrued Expenses$6,450$5,200▼ $1,250
Total Liabilities$6,450$5,200▼ $1,250
Net Assets / Fund Balance
Unrestricted Net Assets$16,126$44,557▲ $28,431
Temporarily Rstr Net Assets$2,677$12,120▲ $9,443
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$18,803$56,677▲ $37,874
Total Liabilities and Net Assets / Fund Balance$25,253$61,877▲ $36,624

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$28,110$0$28,110
Equipment$5,031$457$5,488
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Linda ClarkPresident & Board Chair
Bob MurakamiVice President
Rose SoonHistorian
Jonathan StarrSchool Restoration Project Manager
Elise MonizSecretary
Sam AinaSgt at Arms
Kauwila HanchettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,654
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$23,540
Change in Net Assets
$37,874

Audited Revenue Reconciliation

Revenue per Audited Statements
$53,654
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$53,654
Total Revenue per Form 990
$53,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,780
Total Fundraising Expense$1,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$3,734$2,466$845$7,045
Insurance$490$324$111$925
Occupancy$408$270$92$770
Depreciation Depletion$242$160$55$457
Office Expenses$84$56$19$159
Other Expenses$0$0$17$17
Total Functional Expenses$10,739$3,533$1,508$15,780

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,780
Total Expenses per Audited Statements$15,780
Total Expenses per Form 990$15,780
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 6

“Kaupo community residents pay a discretionary $10/year/person membership fee if they wish to become a member of and support the kaupo communty association, inc. Community members are welcome and encouraged to attend any and all social and educational gatherings, regardless of membership status.”

Form 990, Part VI, Section A, Line 7A

“Kaupo community association members annually elect to fill open seats on the board of directors. This is accomplished at the annual meeting.”

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

“A copy of the completed (draft) 990 is provided to the board members prior to filing.”

Form 990, Part VI, Section B, Line 14

“The association does have a document retention policy.”

Form 990, Part VI, Section C, Line 19

“If any member of the public wished to see any of our governing documents, they would be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Kaupo Community Association Inc
EIN
81-2483755
Phone
8082689844
Address
PO BOX 787, KULA, HI 96790

Signing Officer

Name
Linda Clark
Title
President
Phone
8082689844
Signed
2018-10-16

Organization Details

Principal Officer
Linda Clark
Formed
2013
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
15
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The president, treasurer and school restoration project manage have primary responsibility to oversee and review all financial matters.”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCHOOL RESTORATION PROJECT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT & BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt037874
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt024663
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02017: COUNTY OF MAUI GRANT OED GRANT
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt016031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt052887
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt029934
IRS990ScheduleA/OtherIncome170Grp/TotalAmt029934
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt052887
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt016031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt052887
IRS990ScheduleA/TotalSupportAmt082821
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt05031
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0457
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05488
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt015780
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028110
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt028110
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt053654
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033141
IRS990ScheduleD/TotalExpensesPerForm990Amt015780
IRS990ScheduleD/TotalRevenuePerForm990Amt053654
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt053654
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015780
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KAUPO COMMUNITY RESIDENTS PAY A DISCRETIONARY $10/YEAR/PERSON MEMBERSHIP FEE IF THEY WISH TO BECOME A MEMBER OF AND SUPPORT THE KAUPO COMMUNTY ASSOCIATION, INC. COMMUNITY MEMBERS ARE WELCOME AND ENCOURAGED TO ATTEND ANY AND ALL SOCIAL AND EDUCATIONAL GATHERINGS, REGARDLESS OF MEMBERSHIP STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KAUPO COMMUNITY ASSOCIATION MEMBERS ANNUALLY ELECT TO FILL OPEN SEATS ON THE BOARD OF DIRECTORS. THIS IS ACCOMPLISHED AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE COMPLETED (DRAFT) 990 IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION DOES HAVE A DOCUMENT RETENTION POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF ANY MEMBER OF THE PUBLIC WISHED TO SEE ANY OF OUR GOVERNING DOCUMENTS, THEY WOULD BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT, TREASURER AND SCHOOL RESTORATION PROJECT MANAGE HAVE PRIMARY RESPONSIBILITY TO OVERSEE AND REVIEW ALL FINANCIAL MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02677
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012120
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt025253
IRS990/TotalAssetsEOYAmt061877
IRS990/TotalAssetsGrp/BOYAmt025253
IRS990/TotalAssetsGrp/EOYAmt061877
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt053654
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01508
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03533
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010739
IRS990/TotalFunctionalExpensesGrp/TotalAmt015780
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06450
IRS990/TotalLiabilitiesEOYAmt05200
IRS990/TotalLiabilitiesGrp/BOYAmt06450
IRS990/TotalLiabilitiesGrp/EOYAmt05200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018803
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt056677
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt05348
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt09740
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt010739
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$61,877
Liabilities
$5,200
Net assets
$56,677
Revenue
$53,654
Expenses
$15,780
Net income
$37,874
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.00$0.06$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.01$0.05$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.03$0.05$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.41$0.04$0.37
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.24$0.04$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.26$0.64$0.55$0.00$0.55
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.04$0.01$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.06$0.05$0.02$0.04
2016Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.01$0.01