Civic Intelligence

Magical Creatures of Hamakua - Animal Rescue and Sanctuary

990EZ • Fiscal year 2023 • EIN 82-4260185

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

PO Box 444Laupahoehoe, HI 96764

(808) 758-7500

Siviq Scores

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

Liabilities / Assets

87th percentile

0.34x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

84th percentile

45%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

49%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$100,393

Up $31,273 (+45%) from 2022

Net Assets

Down

$66,346

Down $2,774 (-4.0%) from 2022

Liabilities

Up

$34,047

Up $34,047 from 2022

Revenue

Up

$167,823

Up $55,500 (+49%) from 2022

Expenses

Up

$115,362

Up $14,928 (+15%) from 2022

Net Income

Up

$52,461

Up $40,572 (+341%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2020: $29,749Liabilities 2020: $0Net Assets 2020: $29,7492020Assets 2021: $57,231Liabilities 2021: $0Net Assets 2021: $57,2312021Assets 2022: $69,120Liabilities 2022: $0Net Assets 2022: $69,1202022Assets 2023: $100,393Liabilities 2023: $34,047Net Assets 2023: $66,3462023Assets 2024: $103,688Liabilities 2024: $58,233Net Assets 2024: $45,4552024

Highlighted filing

2023

Assets$100,393
Liabilities$34,047
Net Assets$66,346

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2020: $69,417Expenses 2020: $61,220Net Income 2020: $8,1972020Revenue 2021: $123,472Expenses 2021: $94,490Net Income 2021: $28,9822021Revenue 2022: $112,323Expenses 2022: $100,434Net Income 2022: $11,8892022Revenue 2023: $167,823Expenses 2023: $115,362Net Income 2023: $52,4612023Revenue 2024: $95,101Expenses 2024: $109,892Net Income 2024: -$14,7912024

Highlighted filing

2023

Revenue$167,823
Expenses$115,362
Net Income$52,461
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$167,909
Mission and Program Overview

Mission

Magical Creatures of Hamakua rescues, rehabilitates, and offers life-long sanctuary to animals on the Big Island while serving the Hawaiian community with programs that promote kindness, compassion, and stewardship.

Our mission is to rescue, rehabilitate, and offer lifelong sanctuary to animals on the Big Island while serving the Hawaiian community with programs that promote kindness, compassion, and stewardship. Magical Creatures Sanctuary provides lifelong care to the animals we rescue.

Program Services

DescriptionGrantsExpenses
Animal rescue and sanctuaryRescue, rehabilitate, and offer lifelong sanctuary to animals on the Big Island. This includes providing quality food, housing, preventive care, and veterinary care when needed. In 2023 95 animals were served. Our approach is centered on our rescued residents, and they serve as the heart of all our activities. Every program and initiative we undertake is intricately connected back to the sanctuary and the well-being of our residents. This integration of our mission with the lives of our animals is paramount to our ethos. We also support our community with advice and help for farm animals by responding to phone calls, messages, and emails. During 2023 we received an estimated 200 requests for help and advice from the community, highlighting a lack of support for people caring for farm animals in Hawaii. Outreach and educationIn 2023 we offered tours of the sanctuary to 357 guests. Change starts within the community, and we are grateful for the opportunities that we have to share the stories of the rescued animals at Magical Creatures. We offer public and private tours to provide a more condensed introduction to our work and our mission. We also hosted National Animal Rights Day (NARD) with a notable turnout of over 60 guests, the event garnered extensive media attention, highlighting the growing momentum for animal rights causes. We invited professional shearers from the mainland to do a Compassionate shearing workshop. The workshop was aimed towards individuals on the Big Island who wanted to learn how to care for wool sheep in a gentle and compassionate way. We had 15 people attending in person, and we also live-streamed the workshop for our social media followers.During 2023 we attended several tabling events; Big Island Veg Fest, Kona Mango Fest, and various farmers markets. Engaging with event attendees, we distribute informative literature that not only informs, but also encourages reflection on compassionate dietary and lifestyle choices. We also distributed over 120 plant-based snacks/samples to middle school students during our most recent tabling event and hope to expand tabling events. Internship programThe internship program stands as a pivotal component of our organization. Interns play a vital role, offering assistance across various facets, primarily but not limited to feeding, cleaning, and implementing enriching activities for our residents. Beyond the daily tasks, our interns gain invaluable experience by engaging in administrative projects, such as managing social media accounts and fostering sponsor engagement, thereby acquiring a holistic understanding of the organization's operations. During 2023, local volunteers and interns have provided 10,000+ volunteer hours to the sanctuary. Our internship program typically accommodates between three and five interns residing on-site at the sanctuary, sharing communal living spaces. The popularity of our program is evident in its consistent demand, often leading to bookings up to a year in advance. Many of the animal care interns are pre-vet students, who are looking for ways to interact with farmed animals in an alternative setting. One distinctive aspect of our internship program is its commitment to a fully plant-based diet and lifestyle during the stay at the sanctuary. This requirement aligns with our core values of compassion and sustainability. Interns not only receive support in adapting to a plant based lifestyle within our communal spaces but also find that this experience has a lasting impact. Based on our intern exit survey, 70% of our interns remain on a plant based diet after their internship ends, and 30% report they have reduced their consumption of animal products.-$93,807
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helena LundbladExecutive DirectorFT$0--
Mathias LundbladSec./Treas.-$0--
Pat Van EveryDirector-$0--
Agnes HonvathDirector-$0--
Rebecca ClancyDirector-$0--
Lori SebastianDirector-$0--
Elizabeth WeeksDirector Of Ops.FT$0--
John HubersFormer M. DirectorPT$0--
Lolita Perez AyalaChair-$0--
Danielle SpitzVice Chair-$0--
Lucy CodronDirector-$0--
Lydia GreenDirector Ops.FT$0--
Filing and Contact Details

Filer

Filer Name
Magical Creatures Sanctuary
EIN
82-4260185
Phone
8087587500
Address
PO Box 444, Laupahoehoe, HI 96764

Signing Officer

Name
Mathias Lundblad
Title
Secretary/Treasurer
Signed
2024-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Natalie J Iwasa CPA Inc
Address
1331 LUNALILO HOME ROAD, HONOLULU, HI 96825
Preparer
Natalie Iwasa CPA CFE
Phone
8083953233
Supplemental Narrative

Additional Explanations

Other Revenue.1

Credit card rewards $1817

Other Expenses.1001

Advertising and Promotion $1648

Other Expenses.1002

Office Expenses $2254

Other Expenses.1003

Information Technology $7797

Other Expenses.1005

Travel $1035

Other Expenses.1008

Interest $1575

Other Expenses.1009

Depreciation $6087

Other Expenses.1012

Insurance $6673

Other Expenses.1

Animal feed $38679

Other Expenses.2

Animal supplies $6119

Other Expenses.3

Utilities $5825

Other Expenses.4

Supplies $4833

Other Expenses.5

Theft $4811

Other Expenses.6

Equipment rental $3369

Other Expenses.7

Repairs & maintenance $2612

Other Expenses.8

Gas $2571

Other Expenses.9

Vehicle $2475

Other Expenses.10

Tools and small equipment $2154

Other Expenses.12

Merchant fees $864

Other Expenses.13

Business registration fees $301

Other Expenses.14

Miscellaneous $64

Other Assets.1001

Automobiles - Beginning $2500 Automobiles - Ending $7333

Other Assets.1004

Miscellaneous - Beginning $10977 Miscellaneous - Ending $13915

Other Assets.1005

Accounts Receivable - Beginning $0 Accounts Receivable - Ending $16693

Other Assets.1

Construction in progress - Beginning $0 Construction in progress - Ending $7272

Total Liabilities.1006

Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $30000

Total Liabilities.1

Credit cards payable - Beginning $40968 Credit cards payable - Ending $3666

Total Liabilities.2

Security deposits - Beginning $0 Security deposits - Ending $375

Total Liabilities.3

Misc. reimb. - Beginning $0 Misc. reimb. - Ending $6

Part I, Line 20

Prior period adjustments netting to $2,819 include a correction to property and equipment and depreciation for a donated Ford Van not previously on the books.

Part 1, Line 13

Fees paid to attorney totaled $20,000. Due to unsatisfactory results with respect to theft, a refund of $16,693 was received in 2024. Since the amount was significant, a receivable was recorded and net amount of $3,307 reported as expense.

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0M Lundblad
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Co-founders
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0EXCESS BENEFIT TRANSACTIONFormer Managing Director John Hubers stole organization funds and assets as well as charged personal expenses to the organizations credit cards over a period of approximately 16 months. The bulk of theft occurred in 2022. In 2023 he stole $4,811. The 2022 990-EZ provided details of his actions. We realize that donors may be concerned about this but also understand that other organizations that are victims of theft sometimes do not report it due to embarrassment leaving the perpetrator to potentially victimize another organization.We have taken steps to mitigate the risk of this happening again. In November 2023 we entered into an agreement with Natalie J. Iwasa, CPA, Inc. to assist us with compliance issues, including preparation of our 990-EZ for 2023.Policies and procedures have been improved since the theft, and several layers of checks and balances have been implemented through the guidance of the organizations board of directors as well as our CPA. More specifically, these policies and procedures ensure all financial reporting is decentralized; a professional bookkeeper has been recruited, all expenses are required to be approved by the executive director and reports properly submitted by each individual purchasing items with the organizational credit cards.The organization will continue to seek justice against Hubers.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt030000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Credit card rewards $1817
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $1648
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $2254
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Information Technology $7797
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Travel $1035
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Interest $1575
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Depreciation $6087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Insurance $6673
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Animal feed $38679
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Animal supplies $6119
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Utilities $5825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Supplies $4833
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Theft $4811
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Equipment rental $3369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Repairs & maintenance $2612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Gas $2571
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Vehicle $2475
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Tools and small equipment $2154
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Merchant fees $864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Business registration fees $301
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Miscellaneous $64
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Automobiles - Beginning $2500 Automobiles - Ending $7333
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Miscellaneous - Beginning $10977 Miscellaneous - Ending $13915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Accounts Receivable - Beginning $0 Accounts Receivable - Ending $16693
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Construction in progress - Beginning $0 Construction in progress - Ending $7272
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $30000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26Credit cards payable - Beginning $40968 Credit cards payable - Ending $3666
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27Security deposits - Beginning $0 Security deposits - Ending $375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28Misc. reimb. - Beginning $0 Misc. reimb. - Ending $6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29Prior period adjustments netting to $2,819 include a correction to property and equipment and depreciation for a donated Ford Van not previously on the books.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt30Fees paid to attorney totaled $20,000. Due to unsatisfactory results with respect to theft, a refund of $16,693 was received in 2024. Since the amount was significant, a receivable was recorded and net amount of $3,307 reported as expense.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Other Assets.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Total Liabilities.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Total Liabilities.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc29Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc30Part 1, Line 13
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mathias Lundblad
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Magical Creatures Sanctuary
ReturnHeader/Filer/BusinessNameControlTxt0MAGI
ReturnHeader/Filer/EIN0824260185
ReturnHeader/Filer/PhoneNum08087587500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 444
ReturnHeader/Filer/USAddress/CityNm0Laupahoehoe
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096764
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0912183089
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NATALIE J IWASA CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01331 LUNALILO HOME ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096825
ReturnHeader/PreparerPersonGrp/PhoneNum08083953233
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Natalie Iwasa CPA CFE
ReturnHeader/ReturnTs02024-11-14T14:51:27-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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