Civic Intelligence

Oahu Resource Conservation and Development Council

990 • Fiscal year 2021 • EIN 94-3279682

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 01, 2022

PO Box 209Kunia, HI 96759

(808) 622-9026

Siviq Scores

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

Liabilities / Assets

87th percentile

0.51x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

0.34x

Higher debt load relative to revenue than 80% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

36th percentile

4.6%

Higher net margin than 36% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

84th percentile

$85,997

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

75th percentile

31%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

-1.2%

Faster revenue growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$507,055

Up $120,536 (+31%) from 2020

Net Assets

Up

$246,798

Up $35,274 (+17%) from 2020

Liabilities

Up

$260,257

Up $85,262 (+49%) from 2020

Revenue

Down

$765,447

Down $9,305 (-1.2%) from 2020

Expenses

Down

$730,173

Down $109,871 (-13%) from 2020

Net Income

Up

$35,274

Up $100,566 (+154%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $492,606Liabilities 2010: $164,447Net Assets 2010: $328,1592010Assets 2011: $345,626Liabilities 2011: $95,715Net Assets 2011: $249,9112011Assets 2012: $376,992Liabilities 2012: $78,941Net Assets 2012: $298,0512012Assets 2013: $240,613Liabilities 2013: $35,733Net Assets 2013: $204,8802013Assets 2014: $222,097Liabilities 2014: $15,157Net Assets 2014: $206,9402014Assets 2015: $205,454Liabilities 2015: $15,091Net Assets 2015: $190,3632015Assets 2016: $247,329Liabilities 2016: $47,318Net Assets 2016: $200,0112016Assets 2017: $249,607Liabilities 2017: $42,749Net Assets 2017: $206,8582017Assets 2018: $253,914Liabilities 2018: $59,338Net Assets 2018: $194,5762018Assets 2019: $450,438Liabilities 2019: $173,622Net Assets 2019: $276,8162019Assets 2020: $386,519Liabilities 2020: $174,995Net Assets 2020: $211,5242020Assets 2021: $507,055Liabilities 2021: $260,257Net Assets 2021: $246,7982021Assets 2022: $552,711Liabilities 2022: $208,469Net Assets 2022: $344,2422022Assets 2023: $457,020Liabilities 2023: $179,302Net Assets 2023: $277,7182023Assets 2024: $1,203,963Liabilities 2024: $694,320Net Assets 2024: $509,6432024

Highlighted filing

2021

Assets$507,055
Liabilities$260,257
Net Assets$246,798

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,228,906Expenses 2010: $968,040Net Income 2010: $260,8662010Expenses 2011: $1,076,7972011Expenses 2012: $796,9762012Revenue 2013: $467,749Expenses 2013: $560,920Net Income 2013: -$93,1712013Revenue 2014: $320,334Expenses 2014: $318,274Net Income 2014: $2,0602014Revenue 2015: $319,094Expenses 2015: $335,671Net Income 2015: -$16,5772015Revenue 2016: $568,829Expenses 2016: $559,182Net Income 2016: $9,6472016Revenue 2017: $649,668Expenses 2017: $642,822Net Income 2017: $6,8462017Revenue 2018: $630,000Expenses 2018: $642,280Net Income 2018: -$12,2802018Revenue 2019: $786,693Expenses 2019: $704,454Net Income 2019: $82,2392019Revenue 2020: $774,752Expenses 2020: $840,044Net Income 2020: -$65,2922020Revenue 2021: $765,447Expenses 2021: $730,173Net Income 2021: $35,2742021Revenue 2022: $1,048,139Expenses 2022: $933,414Net Income 2022: $114,7252022Revenue 2023: $1,133,314Expenses 2023: $1,158,017Net Income 2023: -$24,7032023Revenue 2024: $1,719,656Expenses 2024: $1,487,731Net Income 2024: $231,9252024

Highlighted filing

2021

Revenue$765,447
Expenses$730,173
Net Income$35,274
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 1, 2022
Return Version
2021v4.2
Gross Receipts
$765,447
Mission and Program Overview

Mission

To promote activities which conserve and sustain our natural, human, cultural and economic resources.

To promote activities which conserve and sustain our natural, human, cultural and economic resources

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$257,751$384,489▲ $126,738
Pledges and Grants Receivable$128,768$122,566▼ $6,202
Total Assets$386,519$507,055▲ $120,536
Liabilities
Deferred Revenue$39,525$186,516▲ $146,991
Accounts Payable and Accrued Expenses$71,570$73,741▲ $2,171
Grants Payable$63,900--
Total Liabilities$174,995$260,257▲ $85,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,371$217,208▲ $26,837
Net Assets With Donor Restrictions$21,153$29,590▲ $8,437
Total Net Assets Fund Balance$211,524$246,798▲ $35,274
Total Liabilities and Net Assets / Fund Balance$386,519$507,055▲ $120,536
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave ElliottExecutive DirectorFT$81,902$4,095$85,997

Board Members and Trustees

NameTitle
Taylor KellermanPresident
Ethan WestVice President
Yarrow FlowerDirector
Melissa Z RhodenSecretary
Mark PhillipsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$683,737
Program Service Revenue
$80,364
Investment Income
$996
Other Revenue
$350
All Other Contributions
$119,709
Change in Net Assets
$35,274
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$481,113
Other Expenses$199,773
Grants and Similar Amounts Paid$49,287
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$313,940$31,048-$344,988
Fees for Services Other$124,064$7,530-$131,594
Current Officers, Directors, Trustees, and Key Employees$78,258$7,740-$85,998
Grants to Domestic Individuals$49,287--$49,287
Office Expenses$24,205$861-$25,066
Other Employee Benefits$22,783$2,253-$25,036
Payroll Taxes$20,944$2,071-$23,015
Fees for Services Accounting$16,264$987-$17,251
Travel$4,997$546-$5,543
Insurance$2,896$254-$3,150
Occupancy$2,816--$2,816
Pension Plan Contributions$1,889$187-$2,076
Other Expenses$1,174$519-$1,693
Advertising$991$56-$1,047
Conferences and Meetings$681$193-$874
Interest-$681-$681
Information Technology$147$211-$358
Total Functional Expenses$675,036$55,137$0$730,173
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
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 11B

The full board has had the opportunity to review the completed form prior to submission

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

Board members are asked annually to sign a conflict of interest statement and board members are asked to identify any conflicts of interest when topics are discussed/voted on at meetings.

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

The executive director's salary is based on a review of comparable organizations, adjusted to be appropriate to the size of this organization's overall budget.

Form 990, Part VI, Section C, Line 19

The bylaws, articles of incorporation, policies and procedures and application for recognition of exemption are available upon request.

Filing and Contact Details

Filer

Filer Name
Oahu Resource Conservation & Development
EIN
94-3279682
Phone
8086229026
Address
PO BOX 209, KUNIA, HI 96759

Signing Officer

Name
Yarrow Flower
Title
Treasurer
Phone
8086229026
Signed
2022-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Taylor Kellerman
Formed
1997
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
21
Volunteers
0

Preparer

Firm
Verity Cpas
Address
1164 BISHOP ST STE 1001, HONOLULU, HI 96813
Preparer
Dustin Verity
Phone
8085465026
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 124,064. Management and general expenses 7,530. Fundraising expenses 0. Total expenses 131,594.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03193339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0996
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0762
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02748
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt080714
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt092080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0132160
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt054434
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt050672
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0410060
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85640
IRS990ScheduleA/PublicSupportPY170Pct00.86230
IRS990ScheduleA/PublicSupportTotal170Amt03088461
IRS990ScheduleA/SubstantialContributorsTotAmt0104878
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0683737
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0681727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0653770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0575540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0598565
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03193339
IRS990ScheduleA/TotalSupportAmt03606147
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt049287
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INSTALL BMPS FOR WATERSHED RESTORATION AND LAND STEWARDSHIP PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt029
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ONCE GRANT FUNDS ARE AWARDED, CONTRACTS ARE SIGNED WITH GRANTEES, WHICH INCLUDE PROVISIONS TO SUPPLY REGULAR REPORTS AND SUBMIT REQUEST FOR REIMBURSEMENT TO INCLUDE PROOF OF PAYMENT. THE FINAL PAYMENT IS HELD UNTIL THE PROJECT IS COMPLETE, AS VERIFIED BY A SITE VISIT, AND A FINAL REPORT HAS BEEN SUBMITTED AND ACCEPTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FULL BOARD HAS HAD THE OPPORTUNITY TO REVIEW THE COMPLETED FORM PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ASKED ANNUALLY TO SIGN A CONFLICT OF INTEREST STATEMENT AND BOARD MEMBERS ARE ASKED TO IDENTIFY ANY CONFLICTS OF INTEREST WHEN TOPICS ARE DISCUSSED/VOTED ON AT MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY IS BASED ON A REVIEW OF COMPARABLE ORGANIZATIONS, ADJUSTED TO BE APPROPRIATE TO THE SIZE OF THIS ORGANIZATION'S OVERALL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BYLAWS, ARTICLES OF INCORPORATION, POLICIES AND PROCEDURES AND APPLICATION FOR RECOGNITION OF EXEMPTION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 124,064. MANAGEMENT AND GENERAL EXPENSES 7,530. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 131,594.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0386519
IRS990/TotalAssetsEOYAmt0507055
IRS990/TotalAssetsGrp/BOYAmt0386519
IRS990/TotalAssetsGrp/EOYAmt0507055
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0683737
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055137
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0675036
IRS990/TotalFunctionalExpensesGrp/TotalAmt0730173
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0174995
IRS990/TotalLiabilitiesEOYAmt0260257
IRS990/TotalLiabilitiesGrp/BOYAmt0174995
IRS990/TotalLiabilitiesGrp/EOYAmt0260257
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0246798
IRS990/TotalOtherCompensationAmt04095
IRS990/TotalOtherProgSrvcExpenseAmt0143194
IRS990/TotalOtherProgSrvcGrantAmt029300
IRS990/TotalOtherProgSrvcRevenueAmt03228
IRS990/TotalProgramServiceExpensesAmt0675036
IRS990/TotalProgramServiceRevenueAmt080364
IRS990/TotalReportableCompFromOrgAmt081902
IRS990/TotalRevenueGrp/ExclusionAmt0996
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0765447
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386519
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0507055
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0546
IRS990/TravelGrp/ProgramServicesAmt04997
IRS990/TravelGrp/TotalAmt05543
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 209
IRS990/USAddress/CityNm0KUNIA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096759
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.OAHURCD.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YARROW FLOWER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08086229026
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAHU RESOURCE CONSERVATION & DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0OAHU
ReturnHeader/Filer/EIN0943279682
ReturnHeader/Filer/PhoneNum08086229026
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 209
ReturnHeader/Filer/USAddress/CityNm0KUNIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096759
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454462880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.69$0.51$1.72$1.49$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.18$0.28$1.13$1.16$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.21$0.34$1.05$0.93$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.26$0.25$0.77$0.73$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.17$0.21$0.77$0.84$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.17$0.28$0.79$0.70$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.06$0.19$0.63$0.64$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.04$0.21$0.65$0.64$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.05$0.20$0.57$0.56$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.19$0.32$0.34$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.21$0.32$0.32$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.04$0.20$0.47$0.56$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.08$0.30$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.10$0.25$1.08
2010Summary only. Only limited summary data is available for this year.$0.49$0.16$0.33$1.23$0.97$0.26