Civic Intelligence

Honolulu CIVIL Beat Inc.

990 • Fiscal year 2019 • EIN 81-2803662

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 14, 2020

3465 Waialae Ave No 200Honolulu, HI 96816

(808) 737-2300

Siviq Scores

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

Liabilities / Assets

60th percentile

0.15x

Higher debt load relative to assets than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

86th percentile

$166,890

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

85th percentile

30%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

4.1%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,346,754

Up $539,077 (+30%) from 2018

Net Assets

Up

$1,993,349

Up $536,245 (+37%) from 2018

Liabilities

Up

$353,405

Up $2,832 (+0.8%) from 2018

Revenue

Up

$4,261,435

Up $167,476 (+4.1%) from 2018

Expenses

Up

$3,725,190

Up $230,646 (+6.6%) from 2018

Net Income

Down

$536,245

Down $63,170 (-11%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $3,071,397Liabilities 2016: $112,637Net Assets 2016: $2,958,7602016Assets 2017: $1,147,440Liabilities 2017: $289,751Net Assets 2017: $857,6892017Assets 2018: $1,807,677Liabilities 2018: $350,573Net Assets 2018: $1,457,1042018Assets 2019: $2,346,754Liabilities 2019: $353,405Net Assets 2019: $1,993,3492019Assets 2020: $3,052,945Liabilities 2020: $401,786Net Assets 2020: $2,651,1592020Assets 2021: $3,542,480Liabilities 2021: $372,458Net Assets 2021: $3,170,0222021Assets 2022: $4,135,321Liabilities 2022: $595,802Net Assets 2022: $3,539,5192022Assets 2023: $4,688,013Liabilities 2023: $553,265Net Assets 2023: $4,134,7482023Assets 2024: $3,892,752Liabilities 2024: $634,815Net Assets 2024: $3,257,9372024

Highlighted filing

2019

Assets$2,346,754
Liabilities$353,405
Net Assets$1,993,349

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2016: $5,116,814Expenses 2016: $2,158,054Net Income 2016: $2,958,7602016Revenue 2017: $1,402,449Expenses 2017: $3,503,520Net Income 2017: -$2,101,0712017Revenue 2018: $4,093,959Expenses 2018: $3,494,544Net Income 2018: $599,4152018Revenue 2019: $4,261,435Expenses 2019: $3,725,190Net Income 2019: $536,2452019Revenue 2020: $4,473,068Expenses 2020: $3,815,258Net Income 2020: $657,8102020Revenue 2021: $4,574,284Expenses 2021: $4,055,421Net Income 2021: $518,8632021Revenue 2022: $5,226,718Expenses 2022: $4,857,221Net Income 2022: $369,4972022Revenue 2023: $6,178,514Expenses 2023: $5,583,285Net Income 2023: $595,2292023Revenue 2024: $5,550,945Expenses 2024: $6,427,756Net Income 2024: -$876,8112024

Highlighted filing

2019

Revenue$4,261,435
Expenses$3,725,190
Net Income$536,245
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 14, 2020
Return Version
2019v5.1
Gross Receipts
$4,261,435
Mission and Program Overview

Mission

Honolulu Civil Beat Inc. ("HCB") is a news organization dedicated to cultiviating an informed body of citizens, all striving to make Hawaii a better place to live. HCB achieves this through investigative and watchdog journalism, in-depth enterprise reporting, analysis and commentary that gives readers a broad view on issues of importance to our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,339,638$1,756,416▲ $416,778
Cash and Non-Interest-Bearing Accounts$271,851$421,523▲ $149,672
Prepaid Expenses and Deferred Charges$88,529$54,214▼ $34,315
Accounts Receivable$45,125$49,150▲ $4,025
Land, Buildings, and Equipment, Net$62,534$46,425▼ $16,109
Pledges and Grants Receivable-$750-
Total Assets$1,807,677$2,346,754▲ $539,077
Other Assets Total-$18,276-
Liabilities
Accounts Payable and Accrued Expenses$350,573$353,405▲ $2,832
Total Liabilities$350,573$353,405▲ $2,832
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$607,104$1,037,682▲ $430,578
Net Assets With Donor Restrictions$850,000$955,667▲ $105,667
Total Net Assets Fund Balance$1,457,104$1,993,349▲ $536,245
Total Liabilities and Net Assets / Fund Balance$1,807,677$2,346,754▲ $539,077

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,902$38,607$57,509
Other Land Buildings$13,338$23,820$37,158
Leasehold Improvements$14,185$1,849$16,034
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patti EplerGeneral ManagerFT$152,583$14,307$166,890
James SimonManaging EditorFT$131,564$16,243$147,807
Benjamin NishimotoDirector of PhilanthropyFT$123,750$12,866$136,616
John HillEditorFT$100,866$4,804$105,670

Board Members and Trustees

NameTitle
Randy ChingDirector
Pierre OmidyarDirector/Pres
Michael MohrDirec/Sec/Treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Kaimuki PlazaOffice rentMail code 61198 PO Box 1300, Honolulu, HI 96807$229,772
MantleWebsite Design & MgmtPO Box 74, Kaaawa, HI 96730$160,945
Revenue and Support

Revenue Composition

Contributions and Grants
$4,253,881
Program Service Revenue
$0
Investment Income
$1,814
Other Revenue
$5,740
All Other Contributions
$4,253,881
Change in Net Assets
$536,245

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,261,435
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$266,119
Total Revenue per Audited Statements
$4,527,554
Total Revenue per Form 990
$4,261,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,609,466
Other Expenses$1,115,724
Total Fundraising Expense$22,008
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,993,202$357,082-$2,350,284
Payroll Taxes$219,036$40,146-$259,182
Occupancy-$240,354-$240,354
All Other Expenses$117,338$48,731$8,758$174,827
Other Expenses$105,569$42,870$13,250$56,120
Fees for Services Accounting-$45,732-$45,732
Insurance$901$10,249-$11,150
Fees for Services Legal-$6,504-$6,504
Travel-$3,618-$3,618
Conferences and Meetings-$1,300-$1,300
Office Expenses-$330-$330
Interest-$2-$2
Advertising$-68,291--$-68,291
Total Functional Expenses$2,906,264$796,918$22,008$3,725,190

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,991,309
Expenses per Audited Statements$3,725,190
Total Expenses per Form 990$3,725,190
Expenses Not Reported on Form 990$266,119
Expenses Not Reported on Financial Statements$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
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Michael Mohr, Director, is a partner of Comprehensive Financial Management LLC, a company that performs services for Pierre Omidyar, Chairman.

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

Submitted to the president for review and comment. Any questions are answered and the forms updated for final signature.

Form 990, Part VI, Section C, line 19

Honolulu Civil Beat, Inc governing documents and financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Honolulu Civil Beat Inc
EIN
81-2803662
Phone
8087372300
Address
3465 Waialae Ave No 200, Honolulu, HI 96816

Signing Officer

Name
Michael Mohr
Title
Director/Sec/Treas
Phone
4083583316
Signed
2020-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Mohr
Formed
2016
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
1
Employees
31
Volunteers
0

Preparer

Firm
Comprehensive Financial Management
Address
720 University Ave 200, Los Gatos, CA 95032
Preparer
Roger V Hansen
Phone
4083583316
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IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0536245
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05740
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01339638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01756416
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04045548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04091952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01385935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04881233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt014404668
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01814
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0978
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0737
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03663
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt09869711
IRS990ScheduleA/SubstantialContributorsTotAmt04534957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04045548
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04091952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01385935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04881233
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt014404668
IRS990ScheduleA/TotalSupportAmt014408331
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0266119
IRS990ScheduleD/DonatedServicesUseFcltsAmt0266119
IRS990ScheduleD/EquipmentGrp/BookValueAmt018902
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038607
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057509
IRS990ScheduleD/ExpensesNotReportedAmt0266119
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03725190
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014185
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01849
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt016034
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013338
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037158
IRS990ScheduleD/RevenueNotReportedAmt0266119
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04261435
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046425
IRS990ScheduleD/TotalExpensesPerForm990Amt03725190
IRS990ScheduleD/TotalRevenuePerForm990Amt04261435
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04527554
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03991309
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0152583
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07703
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06604
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Patti Epler
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0166890
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Michael Mohr, Director, is a partner of Comprehensive Financial Management LLC, a company that performs services for Pierre Omidyar, Chairman.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Submitted to the president for review and comment. Any questions are answered and the forms updated for final signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Honolulu Civil Beat, Inc governing documents and financial statements are available upon request
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 C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01807677
IRS990/TotalAssetsEOYAmt02346754
IRS990/TotalAssetsGrp/BOYAmt01807677
IRS990/TotalAssetsGrp/EOYAmt02346754
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt04253881
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022008
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0796918
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02906264
IRS990/TotalFunctionalExpensesGrp/TotalAmt03725190
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0350573
IRS990/TotalLiabilitiesEOYAmt0353405
IRS990/TotalLiabilitiesGrp/BOYAmt0350573
IRS990/TotalLiabilitiesGrp/EOYAmt0353405
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01457104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01993349
IRS990/TotalOtherCompensationAmt048220
IRS990/TotalProgramServiceExpensesAmt02906264
IRS990/TotalReportableCompFromOrgAmt0508763
IRS990/TotalRevenueGrp/ExclusionAmt01814
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04261435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01807677
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02346754
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03618
IRS990/TravelGrp/TotalAmt03618
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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