Civic Intelligence

Second Helpings

EIN 82-2433540 • 501(c)3 • Kailua, HI

Profile

Vocational rehabilitation for female ex-inmates as they transition out of incarceration.

497 Kailua Road 2105Kailua, HI 96734

www.secondhelpingshawaii.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

6th percentile

-196%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-17%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-4.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$34,898

Down $7,397 (-17%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$34,898

Up $65,051 (+216%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin6th percentile

Revenue

Down

$17,696

Down $919 (-4.9%) from 2023

Expenses

Down

$52,309

Down $39,920 (-43%) from 2023

Net Income

Up

-$34,613

Up $39,001 (+53%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$100K$50K$0-$50KAssets 2017: $23,090Liabilities 2017: $0Net Assets 2017: $23,0902017Assets 2020: $84,093Net Assets 2020: $84,0932020Assets 2021: $40,523Net Assets 2021: $40,5232021Assets 2022: $28,360Liabilities 2022: $602Net Assets 2022: -$11,0162022Assets 2023: $42,295Net Assets 2023: -$30,1532023Assets 2024: $34,898Net Assets 2024: $34,8982024

Highlighted filing

2024

Assets$34,898
Liabilities-
Net Assets$34,898
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$100K$50K$0-$50K-$100KRevenue 2017: $26,110Expenses 2017: $3,020Net Income 2017: $23,0902017Revenue 2020: $72,120Expenses 2020: $24,710Net Income 2020: $47,4102020Revenue 2021: $49,627Expenses 2021: $93,197Net Income 2021: -$43,5702021Revenue 2022: $60,355Expenses 2022: $74,492Net Income 2022: -$14,1372022Revenue 2023: $18,615Expenses 2023: $92,229Net Income 2023: -$73,6142023Revenue 2024: $17,696Expenses 2024: $52,309Net Income 2024: -$34,6132024

Highlighted filing

2024

Revenue$17,696
Expenses$52,309
Net Income-$34,613
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,898
Liabilities
-
Net assets
$34,898
Revenue
$17,696
Expenses
$52,309
Net income
-$34,613
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.9$34.9$17.7$52.3$34.6
2023Detailed filing. Detailed filing data is available for this year.$42.3$30.2$18.6$92.2$73.6
2022Detailed filing. Detailed filing data is available for this year.$28.4$0.60$11.0$60.4$74.5$14.1
2021Detailed filing. Detailed filing data is available for this year.$40.5$40.5$49.6$93.2$43.6
2020Detailed filing. Detailed filing data is available for this year.$84.1$84.1$72.1$24.7$47.4
2017Detailed filing. Detailed filing data is available for this year.$23.1$0.00$23.1$26.1$3.02$23.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$26,419
Mission and Program Overview

Mission

Vocational rehabilitation for female ex-inmates as they transition out of Kailua Community Correctional Center.

Vocational rehabilitation for female ex-inmates as they transition out of incarceration.

Program Services

DescriptionGrantsExpenses
MENTORING FEMALE INMATES FOR VOCATIONAL REHABILITATION.-$47,024
MENTORING FEMALE INMATES FOR VOCATIONAL REHABILITATION.-$1,996
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CATHY WILLIAMSPresident-$0--
HARVEY WILLIAMSVice Preside-$0--
JACKIE BARNEYSecretary/ T-$0--
KELA PULAWADirector-$0--
MARY SCOTT LAUDirector-$0--
JOHN RICHARDSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Second Helpings
EIN
82-2433540
Phone
4432237792
Address
497 KAILUA ROAD 2105, KAILUA, HI 96734

Signing Officer

Name
Cathy Williams
Title
President
Phone
4432237792
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Ea Buck Accounting and Tax Service
Address
55 MERCHANT ST STE 2100, HONOLULU, HI 96813-4336
Preparer
Kevin K Nitta
Phone
8085452211
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 1,996 automobile expense 6,486 bank charges 2,139 cleaning 375 supplies 1,837 uniforms 1,030 telephone 200 travel 10,550 non-investment depreciation 5,908 total 30,521”

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference -1,489”

Form 990-ez, Part II, Line 24

“72,391 72,391 less accumulated depreciation 30,096 37,493 security deposits 0 0 total 42,295 34,898”

Form 990-ez, Part II, Line 26

“PAYROLL LIABILITIES 0 0”

Form 990-ez, Part III

“Vocational rehabilitation for female ex-inmates as they transition out of incarceration.”

Form 990-ez, Part III, Line 31

“Mentoring female inmates for vocational rehabilitation.”

Raw XML Appendix146 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CATHY WILLIAMS
IRS990EZ/BooksInCareOfDetail/PhoneNum04432237792
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0497 KAILUA ROAD APT 2105
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KAILUA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096734
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05824
IRS990EZ/CostOfGoodsSoldAmt08723
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34613
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01150
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt042295
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt011872
IRS990EZ/GrossReceiptsAmt026419
IRS990EZ/GrossSalesOfInventoryAmt020595
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt042295
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06193
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt042295
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt034898
IRS990EZ/OccupancyRentUtltsAndMaintAmt06073
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CATHY WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HARVEY WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JACKIE BARNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KELA PULAWA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARY SCOTT LAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN RICHARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/ T
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt042295
IRS990EZ/OtherAssetsTotalDetail/EOYAmt034898
IRS990EZ/OtherChangesInNetAssetsAmt0-1489
IRS990EZ/OtherExpensesTotalAmt030521
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VOCATIONAL REHABILITATION FOR FEMALE EX-INMATES AS THEY TRANSITION OUT OF INCARCERATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MENTORING FEMALE INMATES FOR VOCATIONAL REHABILITATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1MENTORING FEMALE INMATES FOR VOCATIONAL REHABILITATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt047024
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11996
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt014565
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052309
IRS990EZ/TotalProgramServiceExpensesAmt049020
IRS990EZ/TotalRevenueAmt017696
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SECONDHELPINGSHAWAII.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt041201
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt030710
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt072120
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0149855
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt087095
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0149855
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05824
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt072120
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0149855
IRS990ScheduleA/TotalSupportAmt0149855
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 1,996 AUTOMOBILE EXPENSE 6,486 BANK CHARGES 2,139 CLEANING 375 SUPPLIES 1,837 UNIFORMS 1,030 TELEPHONE 200 TRAVEL 10,550 NON-INVESTMENT DEPRECIATION 5,908 TOTAL 30,521
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE -1,489
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt272,391 72,391 LESS ACCUMULATED DEPRECIATION 30,096 37,493 SECURITY DEPOSITS 0 0 TOTAL 42,295 34,898
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL LIABILITIES 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VOCATIONAL REHABILITATION FOR FEMALE EX-INMATES AS THEY TRANSITION OUT OF INCARCERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MENTORING FEMALE INMATES FOR VOCATIONAL REHABILITATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04432237792
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
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ReturnHeader/Filer/EIN0822433540
ReturnHeader/Filer/PhoneNum04432237792
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ReturnHeader/Filer/USAddress/CityNm0KAILUA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0853472769
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968134336
ReturnHeader/PreparerPersonGrp/PhoneNum08085452211
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN K NITTA
ReturnHeader/ReturnTs02025-11-06T19:44:14-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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