Civic Intelligence

Phh Kokua Fund Inc.

EIN 92-1350679 • 501(c)3 • Waipahu, HI

Pub. 78 Eligible

Profile

To provide veterinary services for pet owners who otherwise couldn't afford the services.

94-485 Koaki StWaipahu, HI 96797

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

6th percentile

-238%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

19th percentile

-53%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

18th percentile

-51%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$12,107

Down $13,483 (-53%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$12,107

Down $13,483 (-53%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin6th percentile

Revenue

Down

$5,675

Down $5,850 (-51%) from 2024

Expenses

Up

$19,158

Up $4,195 (+28%) from 2024

Net Income

Down

-$13,483

Down $10,045 (-292%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$30K$20K$10K$0Assets 2022: $14,533Liabilities 2022: $0Net Assets 2022: $14,5332022Assets 2023: $29,028Liabilities 2023: $0Net Assets 2023: $29,0282023Assets 2024: $25,590Liabilities 2024: $0Net Assets 2024: $25,5902024Assets 2025: $12,107Liabilities 2025: $0Net Assets 2025: $12,1072025

Highlighted filing

2025

Assets$12,107
Liabilities$0
Net Assets$12,107
Open 2025 Filing

Operations Trend

Revenue Growth18th percentile

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

$40K$20K$0-$20KRevenue 2022: $14,533Expenses 2022: $0Net Income 2022: $14,5332022Revenue 2023: $35,720Expenses 2023: $21,225Net Income 2023: $14,4952023Revenue 2024: $11,525Expenses 2024: $14,963Net Income 2024: -$3,4382024Revenue 2025: $5,675Expenses 2025: $19,158Net Income 2025: -$13,4832025

Highlighted filing

2025

Revenue$5,675
Expenses$19,158
Net Income-$13,483
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,107
Liabilities
$0
Net assets
$12,107
Revenue
$5,675
Expenses
$19,158
Net income
-$13,483
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$5.68$19.2$13.5
2024Detailed filing. Detailed filing data is available for this year.$25.6$0.00$25.6$11.5$15.0$3.44
2023Detailed filing. Detailed filing data is available for this year.$29.0$0.00$29.0$35.7$21.2$14.5
2022Detailed filing. Detailed filing data is available for this year.$14.5$0.00$14.5$14.5$0.00$14.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 2, 2026
Return Version
2025v4.0
Gross Receipts
$5,675
Mission and Program Overview

Mission

To provide veterinary services for pet owners who otherwise couldn't afford the services.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION MADE CONTRIBUTIONS TO (2) VETERINARY HOSPITALS IN 2025 TO ASSIST PET OWNERS WITH VETERINARY SERVICES THAT THEY COULDN'T AFFORD.$0$19,158
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARIN HISANAGAPresident-$0--
DAWN MORIKAMIVice President-$0--
CHRISTY PLACE-AJALAAssistant Secretary-$0--
JOCELYN UYEDATreasurer-$0--
ANN HISANGASecretary-$0--
Filing and Contact Details

Filer

Filer Name
Phh Kokua Fund Inc
EIN
92-1350679
Phone
8086280836
Address
94-485 KOAKI ST, WAIPAHU, HI 96797

Signing Officer

Name
Darin Hisanaga
Title
President
Phone
8086717387
Signed
2026-03-02
Discuss with paid preparer
Yes

Preparer

Firm
Eca Llp
Address
737 BISHOP ST STE 1420, HONOLULU, HI 96813
Preparer
Ross T Kawano
Phone
8085334244
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: contribution expense. Amount: 18,164.”

Raw XML Appendix140 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANN HISANAGA
IRS990EZ/BooksInCareOfDetail/PhoneNum08086717387
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt094-485 KOAKI ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAIPAHU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096797
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025590
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012107
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt05675
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-13483
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0994
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025590
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012107
IRS990EZ/GrossReceiptsAmt05675
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025590
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012107
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025590
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012107
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DARIN HISANAGA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAWN MORIKAMI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRISTY PLACE-AJALA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOCELYN UYEDA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANN HISANGA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ASSISTANT SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt018164
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE VETERINARY SERVICES FOR PET OWNERS WHO OTHERWISE COULDN'T AFFORD THE SERVICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION MADE CONTRIBUTIONS TO (2) VETERINARY HOSPITALS IN 2025 TO ASSIST PET OWNERS WITH VETERINARY SERVICES THAT THEY COULDN'T AFFORD.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019158
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt019158
IRS990EZ/TotalProgramServiceExpensesAmt019158
IRS990EZ/TotalRevenueAmt05675
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt035720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt014533
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt067453
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt067453
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt011525
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt035720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt014533
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt067453
IRS990ScheduleA/TotalSupportAmt067453
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: CONTRIBUTION EXPENSE. AMOUNT: 18,164.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DARIN HISANAGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086717387
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHH KOKUA FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0PHHK
ReturnHeader/Filer/EIN0921350679
ReturnHeader/Filer/PhoneNum08086280836
ReturnHeader/Filer/USAddress/AddressLine1Txt094-485 KOAKI ST
ReturnHeader/Filer/USAddress/CityNm0WAIPAHU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096797
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990328330
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ECA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0737 BISHOP ST STE 1420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085334244
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSS T KAWANO
ReturnHeader/ReturnTs02026-03-11T20:35:06-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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