Civic Intelligence

Papakolea Community Development Corporation

990 • Fiscal year 2016 • EIN 91-2074211

Jan 01, 2016 to Dec 31, 2016 • Filed on May 22, 2018

2150 Tantalus DriveHonolulu, HI 96813

(808) 520-8998

Siviq Scores

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

Liabilities / Assets

78th percentile

0.12x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

0.41x

Higher debt load relative to revenue than 91% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

6th percentile

-68%

Higher net margin than 6% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

9.7%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$459,901

Down $72,770 (-14%) from 2015

Net Assets

Down

$403,054

Down $83,295 (-17%) from 2015

Liabilities

Up

$56,847

Up $10,525 (+23%) from 2015

Revenue

Up

$137,980

Up $12,222 (+9.7%) from 2015

Expenses

Down

$231,997

Down $21,780 (-8.6%) from 2015

Net Income

Up

-$94,017

Up $34,002 (+27%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $497,167Liabilities 2010: $28,504Net Assets 2010: $468,6632010Assets 2011: $577,991Liabilities 2011: $68,280Net Assets 2011: $509,7112011Assets 2012: $912,087Liabilities 2012: $12,808Net Assets 2012: $899,2792012Assets 2013: $830,447Liabilities 2013: $6,527Net Assets 2013: $823,9202013Assets 2014: $706,267Liabilities 2014: $16,588Net Assets 2014: $689,6702014Assets 2015: $532,671Liabilities 2015: $46,322Net Assets 2015: $486,3492015Assets 2016: $459,901Liabilities 2016: $56,847Net Assets 2016: $403,0542016Assets 2017: $462,983Liabilities 2017: $59,831Net Assets 2017: $403,1522017Assets 2018: $472,295Liabilities 2018: $98,705Net Assets 2018: $373,5902018Assets 2019: $712,154Liabilities 2019: $127,626Net Assets 2019: $584,5282019Assets 2020: $750,691Liabilities 2020: $130,195Net Assets 2020: $620,4962020Assets 2021: $732,646Liabilities 2021: $123,439Net Assets 2021: $609,2072021Assets 2022: $911,856Liabilities 2022: $121,285Net Assets 2022: $790,5712022Assets 2023: $896,445Liabilities 2023: $279,543Net Assets 2023: $616,9022023Assets 2024: $896,662Liabilities 2024: $157,300Net Assets 2024: $739,3622024

Highlighted filing

2016

Assets$459,901
Liabilities$56,847
Net Assets$403,054

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $184,3842010Expenses 2011: $241,9752011Expenses 2012: $268,8672012Revenue 2013: $329,095Expenses 2013: $350,643Net Income 2013: -$21,5482013Revenue 2014: $226,521Expenses 2014: $156,769Net Income 2014: $69,7522014Revenue 2015: $125,758Expenses 2015: $253,777Net Income 2015: -$128,0192015Revenue 2016: $137,980Expenses 2016: $231,997Net Income 2016: -$94,0172016Revenue 2017: $156,312Expenses 2017: $187,315Net Income 2017: -$31,0032017Revenue 2018: $295,897Expenses 2018: $325,459Net Income 2018: -$29,5622018Revenue 2019: $613,944Expenses 2019: $416,149Net Income 2019: $197,7952019Revenue 2020: $490,559Expenses 2020: $460,189Net Income 2020: $30,3702020Revenue 2021: $495,151Expenses 2021: $528,577Net Income 2021: -$33,4262021Revenue 2022: $941,861Expenses 2022: $760,497Net Income 2022: $181,3642022Revenue 2023: $523,262Expenses 2023: $608,861Net Income 2023: -$85,5992023Revenue 2024: $494,613Expenses 2024: $468,356Net Income 2024: $26,2572024

Highlighted filing

2016

Revenue$137,980
Expenses$231,997
Net Income-$94,017
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 22, 2018
Return Version
2016v3.0
Gross Receipts
$137,980
Mission and Program Overview

Mission

To promote self-determination by managing its resources, developing strong and effective community leaders and mobilizing broad-based community participation in civic life

Significant activities - provided a clean and safe environment for residents of papakolea, kewalo and kalawahine

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$503,553$424,452▼ $79,101
Cash and Non-Interest-Bearing Accounts$30,951$28,476▼ $2,475
Accounts Receivable$-5,585$6,973▲ $12,558
Prepaid Expenses and Deferred Charges$3,752--
Total Assets$532,671$459,901▼ $72,770
Liabilities
Mortgage Notes Payable Secured by Investment Property-$47,526-
Other Liabilities$36,803$6,700▼ $30,103
Accounts Payable and Accrued Expenses$9,519$2,621▼ $6,898
Total Liabilities$46,322$56,847▲ $10,525
Net Assets / Fund Balance
Unrestricted Net Assets$486,349$403,054▼ $83,295
Total Net Assets Fund Balance$486,349$403,054▼ $83,295
Total Liabilities and Net Assets / Fund Balance$532,671$459,901▼ $72,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$344,034$74,420-
Equipment$80,778$325,062-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lilia KupuniaiExec DirectorPT$30,838$30,838

Board Members and Trustees

NameTitle
Kuuipo EnosPresident
Jon MatsuokaDirector
Linda ChangDirector
Peter TerryDirector
Rich PedrinaSecretary
K KamauuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,402
Program Service Revenue
$88,578
Investment Income
$0
Other Revenue
$0
All Other Contributions
$30,111
Change in Net Assets
$-94,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,997
Total Fundraising Expense$2,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$71,191$7,910-$79,101
All Other Expenses$35,443$2,684$386$38,513
Fees for Services Other$28,438$5,341$29$33,808
Fees for Services Management$24,670$4,626$1,542$30,838
Conferences and Meetings$16,205$745$249$17,199
Occupancy$10,160$1,127-$11,287
Office Expenses$8,026$1,505$502$10,033
Insurance$1,144$215$72$1,431
Other Expenses---$447
Fees for Services Accounting$142$142$141$425
Interest-$4-$4
Total Functional Expenses$204,290$24,764$2,943$231,997
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Paina$20,251$19,291$3,494$15,797
Total Events$20,251$19,291$8,791$10,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$6,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A draft of form 990 is reviewed and approved by the officers the finalized form 990 is then distributed to each of the board members.

Form 990, Part VI, Section B, Line 12C

Board members and officers are required to read and provide a signed statement of their understanding of the organization's conflict of interest policy on annual basis.

Form 990, Part VI, Section B, Line 12C - Continued

If a potential conflict of interest occurs, it is reviewed and resolved by the board members.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director is determined by the executive committee of pcdc. During 2016, due to limited resources, compensation was paid & reported via 1099-misc.

Form 990, Part VI, Section C, Line 10

Organization goverening documents and financial statements are available upon request. Financial statements are also available on-line at www.guidestar.org

Filing and Contact Details

Filer

Filer Name
Papakolea Community Developmen
EIN
91-2074211
Phone
8085208998
Address
2150 TANTALUS DRIVE, HONOLULU, HI 96813

Signing Officer

Name
Lilia Kapuniai
Title
Executive Director
Signed
2018-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lilia Kapuniai
Formed
1999
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
SUECANDO Corp
Address
92-551 UHIUALA ST, KAPOLEI, HI 96707-1011
Preparer
Susan M Sowders
Phone
8082307395
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Kalawahine worked with various organizations for the betterment of these communities

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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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IRS990ScheduleD/EquipmentGrp/BookValueAmt080778
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0325062
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KALAWAHINE WORKED WITH VARIOUS ORGANIZATIONS FOR THE BETTERMENT OF THESE COMMUNITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF FORM 990 IS REVIEWED AND APPROVED BY THE OFFICERS THE FINALIZED FORM 990 IS THEN DISTRIBUTED TO EACH OF THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND OFFICERS ARE REQUIRED TO READ AND PROVIDE A SIGNED STATEMENT OF THEIR UNDERSTANDING OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ON ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IF A POTENTIAL CONFLICT OF INTEREST OCCURS, IT IS REVIEWED AND RESOLVED BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF PCDC. DURING 2016, DUE TO LIMITED RESOURCES, COMPENSATION WAS PAID & REPORTED VIA 1099-MISC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION GOVERENING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON-LINE AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C - CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 10
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IRS990/TaxableDistributionsInd0false
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IRS990/WebsiteAddressTxt0WWW.PAPAKOLEA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAPAKOLEA COMMUNITY DEVELOPMEN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0PAPA
ReturnHeader/Filer/EIN0912074211
ReturnHeader/Filer/PhoneNum08085208998
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt092-551 UHIUALA ST
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.97$1.57$7.39$4.95$4.68$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.96$2.80$6.17$5.23$6.09$0.86
2022Summary only. Only limited summary data is available for this year.$9.12$1.21$7.91$9.42$7.60$1.81
2021Summary only. Only limited summary data is available for this year.$7.33$1.23$6.09$4.95$5.29$0.33
2020Summary only. Only limited summary data is available for this year.$7.51$1.30$6.20$4.91$4.60$0.30
2019Detailed filing. Detailed filing data is available for this year.$7.12$1.28$5.85$6.14$4.16$1.98
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.72$0.99$3.74$2.96$3.25$0.30
2017Detailed filing. Detailed filing data is available for this year.$4.63$0.60$4.03$1.56$1.87$0.31
2016Detailed filing. Detailed filing data is available for this year.$4.60$0.57$4.03$1.38$2.32$0.94
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$0.46$4.86$1.26$2.54$1.28
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.06$0.17$6.90$2.27$1.57$0.70
2013Summary only. Only limited summary data is available for this year.$8.30$0.07$8.24$3.29$3.51$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.12$0.13$8.99$2.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.78$0.68$5.10$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.29$4.69$1.84