Civic Intelligence

The Lipoa Creative

990 • Fiscal year 2024 • EIN 87-3284104

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 26, 2025

Organization ProfileN/A
1300 Holopono St Ste 201Kihei, HI 96753

(808) 874-5263

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

57th percentile

0.00x

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

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

Net Margin

7th percentile

-82%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

41st percentile

-3.3%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$48,241

Down $1,648 (-3.3%) from 2023

Net Assets

Down

$48,241

Down $1,648 (-3.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin7th percentile

Revenue

Up

$2,017

Up $30,542 (+107%) from 2023

Expenses

Down

$3,665

Down $30,493 (-89%) from 2023

Net Income

Up

-$1,648

Up $61,035 (+97%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$150K$100K$50K$0Assets 2022: $112,572Liabilities 2022: $0Net Assets 2022: $112,5722022Assets 2023: $49,889Liabilities 2023: $0Net Assets 2023: $49,8892023Assets 2024: $48,241Liabilities 2024: $0Net Assets 2024: $48,2412024Assets 2025: $46,051Liabilities 2025: $0Net Assets 2025: $46,0512025

Highlighted filing

2024

Assets$48,241
Liabilities$0
Net Assets$48,241
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50K-$100KRevenue 2022: $121,375Expenses 2022: $8,803Net Income 2022: $112,5722022Revenue 2023: -$28,525Expenses 2023: $34,158Net Income 2023: -$62,6832023Revenue 2024: $2,017Expenses 2024: $3,665Net Income 2024: -$1,6482024Revenue 2025: $1,655Expenses 2025: $3,845Net Income 2025: -$2,1902025

Highlighted filing

2024

Revenue$2,017
Expenses$3,665
Net Income-$1,648
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 26, 2025
Return Version
2024v5.0
Gross Receipts
$2,017
Mission and Program Overview

Mission

To foster economic development in economically depressed areas of the island of maui through the development of infrastructure for creative industries including film.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$49,889$48,241▼ $1,648
Total Assets$49,889$48,241▼ $1,648
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,889$48,241▼ $1,648
Total Net Assets Fund Balance$49,889$48,241▼ $1,648
Total Liabilities and Net Assets / Fund Balance$49,889$48,241▼ $1,648
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Ryan ChurchillPresident an
Eric MukaiSecretary an
Leilani PulmanoTreasurer an
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$2,017
Other Revenue
$0
Change in Net Assets
$-1,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,665
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$3,665-$3,665
Total Functional Expenses$0$3,665$0$3,665
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
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Pacific rim land, inc. Pacific rim land, inc. President treasurer co-workers”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
The Lipoa Creative
EIN
87-3284104
Phone
8088745263
Address
1300 HOLOPONO ST STE 201, KIHEI, HI 96753

Signing Officer

Name
Ryan Churchill
Title
President and Direct
Phone
8088745263
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Churchill
Formed
2021
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
L Amber Parker CPA
Address
135 N WENATCHEE AVE, WENATCHEE, WA 98801
Preparer
L Amber Parker
Phone
5098859312
Raw XML Appendix230 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.

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IRS990/Desc0A SECTION 501(C)3 ORGANIZATION THAT ENGAGES IN EDUCATION, ECONOMIC DEVELOPMENT, AND THE INCUBATION OF CREATIVE INDUSTRY ON THE ISLAND OF MAUI.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY AN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER AN
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02021
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02017
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02017
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02017
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO FOSTER ECONOMIC DEVELOPMENT IN ECONOMICALLY DEPRESSED AREAS OF THE ISLAND OF MAUI THROUGH THE DEVELOPMENT OF INFRASTRUCTURE FOR CREATIVE INDUSTRIES INCLUDING FILM.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02375
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IRS990/PYInvestmentIncomeAmt0-30900
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IRS990/PYRevenuesLessExpensesAmt0-62683
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IRS990/PYTotalRevenueAmt0-28525
IRS990/ReconcilationRevenueExpnssAmt0-1648
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0121375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0123750
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03206
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PACIFIC RIM LAND, INC. PACIFIC RIM LAND, INC. PRESIDENT TREASURER CO-WORKERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN CHURCHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT AND DIRECT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088745263
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LIPOA CREATIVE
ReturnHeader/Filer/BusinessNameControlTxt0LIPO
ReturnHeader/Filer/EIN0873284104
ReturnHeader/Filer/PhoneNum08088745263
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 HOLOPONO ST STE 201
ReturnHeader/Filer/USAddress/CityNm0KIHEI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096753
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WENATCHEE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098801
ReturnHeader/PreparerPersonGrp/PhoneNum05098859312
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0L AMBER PARKER
ReturnHeader/ReturnTs02025-03-28T12:19:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$48,241
Liabilities
$0
Net assets
$48,241
Revenue
$2,017
Expenses
$3,665
Net income
-$1,648
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.02$0.04$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.02$0.04$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.29$0.34$0.63
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$1.21$0.09$1.13