Civic Intelligence

Moanalua Middle School PTO

EIN 82-1476909 • 501(c)3 • Honolulu, HI

Pub. 78 Eligible990-N Coverage

Profile

SEE SCH O

1289 Mahiole StreetHonolulu, HI 96819

https//www.moanaluamiddle.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

4th percentile

-572%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

34th percentile

-17%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

6th percentile

-95%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$53,444

Down $10,893 (-17%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Down

$53,444

Down $10,893 (-17%) from 2020

Operations
Liabilities / Revenue62nd percentileNet Margin4th percentile

Revenue

Down

$1,903

Down $37,804 (-95%) from 2020

Expenses

Down

$12,796

Down $7,281 (-36%) from 2020

Net Income

Down

-$10,893

Down $30,523 (-155%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$80K$60K$40K$20K$0Assets 2018: $31,796Liabilities 2018: $02018Assets 2019: $44,707Liabilities 2019: $0Net Assets 2019: $44,7072019Assets 2020: $64,337Liabilities 2020: $0Net Assets 2020: $64,3372020Assets 2021: $53,444Liabilities 2021: $0Net Assets 2021: $53,4442021

Highlighted filing

2021

Assets$53,444
Liabilities$0
Net Assets$53,444
Open 2021 Filing

Operations Trend

Revenue Growth6th percentile

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

$60K$40K$20K$0-$20KRevenue 2018: $27,000Expenses 2018: $43,672Net Income 2018: -$16,6722018Revenue 2019: $34,973Expenses 2019: $22,062Net Income 2019: $12,9112019Revenue 2020: $39,707Expenses 2020: $20,077Net Income 2020: $19,6302020Revenue 2021: $1,903Expenses 2021: $12,796Net Income 2021: -$10,8932021

Highlighted filing

2021

Revenue$1,903
Expenses$12,796
Net Income-$10,893
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$53,444
Liabilities
$0
Net assets
$53,444
Revenue
$1,903
Expenses
$12,796
Net income
-$10,893
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$53.4$0.00$53.4$1.90$12.8$10.9
2020Detailed filing. Detailed filing data is available for this year.$64.3$0.00$64.3$39.7$20.1$19.6
2019Detailed filing. Detailed filing data is available for this year.$44.7$0.00$44.7$35.0$22.1$12.9
2018Summary only. Only limited summary data is available for this year.$31.8$0.00$27.0$43.7$16.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$7,434
Mission and Program Overview

Mission

SEE SCH O

Program Services

DescriptionGrantsExpenses
PROGRAM THE PTO PROVIDES FOR DIRECT PROGRAM SUPPORT OF MOANALUA MIDDLE SCHOOL MMS AND ITS INITIATIVES INCLUDING COMMUNITY AND FACULTY, STUDENTS, AND CURRICULUM OF MMS.-$9,471
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LANI ARAKAKIPresidentPT$0--
YVETTE ARAKAKISecretaryPT$0--
MICHELLE NAKAYAMATreasurerPT$0--
LEE ANN LAFORTUNEDirectorPT$0--
WAYNE GUEVARADirectorPT$0--
KRISTINA LEEDirectorPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$833$833$4,451$-3,618
Color Run--$598-
Total Events$833$833$5,531$-4,698
Filing and Contact Details

Filer

Filer Name
Moanalua Middle School Pto
EIN
82-1476909
Phone
8083051289
Address
1289 MAHIOLE STREET, HONOLULU, HI 96819

Signing Officer

Name
Mark Hatori
Title
Treasurer
Signed
2022-05-12
Discuss with paid preparer
No

Preparer

Firm
Wachi & Watanabe CPA Inc
Address
201 MERCHANT ST STE 2350, HONOLULU, HI 96813
Preparer
Shari Nakamura
Phone
8085364444
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Interest 613”

Form 990-EZ, Part I, Line 16, Other Expenses

“OPERATING EXPENSE 11”

Form 990-EZ, Part I, Line 16, Other Expenses

“Curriculum/faculty support 2,262”

Form 990-EZ, Part I, Line 16, Other Expenses

“STUDENT SUPPORT 7,209”

Form 990-EZ, Part V, Line 44D

“No, the organization did not receive any payments for indoor tanning services during the tax year since it does not align with their main purpose which is to promote the welfare of children and youth.”

Form 990-EZ, Part III, Line NONE

“To promote the welfare of children and youth in home, school community, and worship. To raise the standards and home life.”

Raw XML Appendix193 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MembershipDuesAmt02420
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4005.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LANI ARAKAKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1YVETTE ARAKAKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHELLE NAKAYAMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LEE ANN LAFORTUNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WAYNE GUEVARA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KRISTINA LEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010095
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCH O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROGRAM THE PTO PROVIDES FOR DIRECT PROGRAM SUPPORT OF MOANALUA MIDDLE SCHOOL MMS AND ITS INITIATIVES INCLUDING COMMUNITY AND FACULTY, STUDENTS, AND CURRICULUM OF MMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt09471
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt05531
IRS990EZ/SpecialEventsNetIncomeLossAmt0-4698
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt012796
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IRS990EZ/TotalRevenueAmt01903
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https//www.moanaluamiddlepto.org/
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06601
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017934
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015524
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt040059
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0833
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0118859
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
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IRS990ScheduleA/Total509Grp/TotalAmt0158918
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07434
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0482
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04451
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0598
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0HI
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Interest 613
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OPERATING EXPENSE 11
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CURRICULUM/FACULTY SUPPORT 2,262
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STUDENT SUPPORT 7,209
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO, THE ORGANIZATION DID NOT RECEIVE ANY PAYMENTS FOR INDOOR TANNING SERVICES DURING THE TAX YEAR SINCE IT DOES NOT ALIGN WITH THEIR MAIN PURPOSE WHICH IS TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH IN HOME, SCHOOL COMMUNITY, AND WORSHIP. TO RAISE THE STANDARDS AND HOME LIFE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part V, Line 44D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part III, Line NONE
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK HATORI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOANALUA MIDDLE SCHOOL PTO
ReturnHeader/Filer/BusinessNameControlTxt0MOAN
ReturnHeader/Filer/EIN0821476909
ReturnHeader/Filer/PhoneNum08083051289
ReturnHeader/Filer/USAddress/AddressLine1Txt01289 MAHIOLE STREET
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096819
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WACHI & WATANABE CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 MERCHANT ST STE 2350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085364444
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARI NAKAMURA
ReturnHeader/ReturnTs02022-05-14T10:04:23-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHELLE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NAKAYAMA
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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