Civic Intelligence

Pono Academy

990EZ • Fiscal year 2023 • EIN 84-1766144

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 23, 2024

Organization Profilewww.ponoacademy.org
893 Middle RoadKula, HI 96790

(732) 278-9565

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

93rd percentile

0.58x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

81st percentile

30%

Higher net margin than 81% 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

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

39th percentile

-4.6%

Faster revenue growth than 39% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $53,014 (-100%) from 2022

Net Assets

Up

-$55,169

Up $28,509 (+34%) from 2022

Liabilities

Down

$55,169

Down $81,523 (-60%) from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin81st percentile

Revenue

Down

$95,630

Down $4,620 (-4.6%) from 2022

Expenses

Up

$67,121

Up $20,155 (+43%) from 2022

Net Income

Down

$28,509

Down $24,775 (-46%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$200K$100K$0-$100K-$200KAssets 2020: $1,500Liabilities 2020: $94,119Net Assets 2020: -$92,6192020Assets 2021: $1,200Liabilities 2021: $138,162Net Assets 2021: -$136,9622021Assets 2022: $53,014Liabilities 2022: $136,692Net Assets 2022: -$83,6782022Assets 2023: $0Liabilities 2023: $55,169Net Assets 2023: -$55,1692023Assets 2023: $1Liabilities 2023: $55,1692023Assets 2024: $0Liabilities 2024: $54,460Net Assets 2024: -$54,4602024

Highlighted filing

2023

Assets$0
Liabilities$55,169
Net Assets-$55,169
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

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

$200K$100K$0-$100KRevenue 2020: $88,687Expenses 2020: $175,245Net Income 2020: -$86,5582020Revenue 2021: $9,600Expenses 2021: $53,943Net Income 2021: -$44,3432021Revenue 2022: $100,250Expenses 2022: $46,966Net Income 2022: $53,2842022Revenue 2023: $95,630Expenses 2023: $67,121Net Income 2023: $28,5092023Revenue 2023: $95,630Expenses 2023: $67,121Net Income 2023: $28,5092023Revenue 2024: $19,327Expenses 2024: $18,618Net Income 2024: $7092024

Highlighted filing

2023

Revenue$95,630
Expenses$67,121
Net Income$28,509
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 23, 2024
Return Version
2023v5.1
Gross Receipts
$95,630
Mission and Program Overview

Mission

School purposes include but are not limited to operating a school that brings an evidenced-based innovative best practice service delivery model to children with autism and other developmental disabilities so that they may increase their communication skills, make academic gains and function within their communities.

Program Services

DescriptionGrantsExpenses
OPERATING A SCHOOL THAT BRINGS AN EVIDENCED-BASED INNOVATIVE BEST PRACTICE SERVICE DELIVERY MODEL TO CHILDREN WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES SO THAT THEY MAY INCREASE THEIR COMMUNICATION SKILLS, MAKE ACADEMIC GAINS AND FUNCTION WITHIN THEIR COMMUNITIES.-$59,225
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEANNE SALZERPresidentFT$0--
A MICHAEL SALZERVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Pono Academy
EIN
84-1766144
Phone
7322789565
Address
893 MIDDLE ROAD, KULA, HI 96790

Signing Officer

Name
Deanne Salzer
Title
President
Signed
2024-09-23
Discuss with paid preparer
Yes

Preparer

Firm
Totaro and Co
Address
10 Allen St Ste 2B, Toms River, NJ 08753
Preparer
Thomas M Totaro
Phone
7323411773
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $3536”

Other Expenses.1012

“Insurance $253”

Other Expenses.1

“Facilities & equip $57531”

Other Expenses.2

“TAX EXPENSE $4010”

Other Expenses.3

“DATA PROCESSING $1694”

Other Expenses.4

“BANK CHARGES $56”

Other Expenses.6

“License and Fees $4”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $6474”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $86492 Payable to Officers, Directors, Etc. - Ending $0”

Total Liabilities.1

“- Beginning $0 - Ending $0”

Raw XML Appendix142 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/PersonNm0CORPORATE OFFICE
IRS990EZ/BooksInCareOfDetail/PhoneNum07322789565
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0893 MIDDLE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KULA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096790
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053014
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt095630
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt028509
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt053014
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt095630
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-83678
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-55169
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-83678
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-55169
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt130.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEANNE SALZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1A MICHAEL SALZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt067084
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SCHOOL PURPOSES INCLUDE BUT ARE NOT LIMITED TO OPERATING A SCHOOL THAT BRINGS AN EVIDENCED-BASED INNOVATIVE BEST PRACTICE SERVICE DELIVERY MODEL TO CHILDREN WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES SO THAT THEY MAY INCREASE THEIR COMMUNICATION SKILLS, MAKE ACADEMIC GAINS AND FUNCTION WITHIN THEIR COMMUNITIES.
IRS990EZ/PrintingPublicationsPostageAmt037
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATING A SCHOOL THAT BRINGS AN EVIDENCED-BASED INNOVATIVE BEST PRACTICE SERVICE DELIVERY MODEL TO CHILDREN WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES SO THAT THEY MAY INCREASE THEIR COMMUNICATION SKILLS, MAKE ACADEMIC GAINS AND FUNCTION WITHIN THEIR COMMUNITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt059225
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0136692
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt055169
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt067121
IRS990EZ/TotalProgramServiceExpensesAmt059225
IRS990EZ/TotalRevenueAmt095630
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.ponoacademy.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $3536
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $253
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FACILITIES & EQUIP $57531
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX EXPENSE $4010
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DATA PROCESSING $1694
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES $56
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6License and Fees $4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $6474
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payable to Officers, Directors, Etc. - Beginning $86492 Payable to Officers, Directors, Etc. - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9- Beginning $0 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEANNE SALZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PONO ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PONO
ReturnHeader/Filer/EIN0841766144
ReturnHeader/Filer/PhoneNum07322789565
ReturnHeader/Filer/USAddress/AddressLine1Txt0893 MIDDLE ROAD
ReturnHeader/Filer/USAddress/CityNm0KULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096790
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814599373
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Totaro and Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 Allen St Ste 2B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Toms River
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008753
ReturnHeader/PreparerPersonGrp/PhoneNum07323411773
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS M TOTARO
ReturnHeader/ReturnTs02024-09-23T10:07:00-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$55,169
Net assets
-$55,169
Revenue
$95,630
Expenses
$67,121
Net income
$28,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.54$0.54$0.19$0.19$0.01
2023Summary only. Only limited summary data is available for this year.$0.00$0.55$0.96$0.67$0.29
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.55$0.55$0.96$0.67$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$1.37$0.84$1.00$0.47$0.53
2021Detailed filing. Detailed filing data is available for this year.$0.01$1.38$1.37$0.10$0.54$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.94$0.93$0.89$1.75$0.87