Civic Intelligence

Moiliili Community Center

EIN 99-0073515 • 501(c)3 • Honolulu, HI

View Organization Page

Profile

"enriching our lives and our moiliili community" by providing the residents of moiliili and surrounding communities with the support, services, and programs to enhance individual, family, and community life.

2535 S King StreetHonolulu, HI 96826

www.moiliilicc.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-7.5%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-2.7%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-3.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$2,539,948

Down $71,671 (-2.7%) from 2023

Liabilities

Up

$238,101

Up $72,197 (+44%) from 2023

Net Assets

Down

$2,301,847

Down $143,868 (-5.9%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin25th percentile

Revenue

Down

$1,663,044

Down $56,226 (-3.3%) from 2023

Expenses

Up

$1,788,603

Up $120,245 (+7.2%) from 2023

Net Income

Down

-$125,559

Down $176,471 (-347%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,527,224Liabilities 2010: $68,951Net Assets 2010: $2,458,2732010Assets 2011: $2,506,760Liabilities 2011: $79,705Net Assets 2011: $2,427,0552011Assets 2012: $2,493,030Liabilities 2012: $65,572Net Assets 2012: $2,427,4582012Assets 2013: $2,556,745Liabilities 2013: $100,727Net Assets 2013: $2,456,0182013Assets 2014: $2,635,190Liabilities 2014: $95,854Net Assets 2014: $2,539,3362014Assets 2015: $2,787,239Liabilities 2015: $92,015Net Assets 2015: $2,695,2242015Assets 2016: $2,805,832Liabilities 2016: $102,067Net Assets 2016: $2,703,7652016Assets 2017: $2,732,496Liabilities 2017: $139,656Net Assets 2017: $2,592,8402017Assets 2018: $2,619,513Liabilities 2018: $127,992Net Assets 2018: $2,491,5212018Assets 2019: $2,562,323Liabilities 2019: $174,282Net Assets 2019: $2,388,0412019Assets 2020: $2,339,538Liabilities 2020: $131,075Net Assets 2020: $2,208,4632020Assets 2021: $2,464,397Liabilities 2021: $136,954Net Assets 2021: $2,327,4432021Assets 2022: $2,534,987Liabilities 2022: $140,184Net Assets 2022: $2,394,8032022Assets 2023: $2,611,619Liabilities 2023: $165,904Net Assets 2023: $2,445,7152023Assets 2024: $2,539,948Liabilities 2024: $238,101Net Assets 2024: $2,301,8472024

Highlighted filing

2024

Assets$2,539,948
Liabilities$238,101
Net Assets$2,301,847
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,534,7792010Expenses 2011: $1,481,4932011Revenue 2012: $1,476,333Expenses 2012: $1,475,930Net Income 2012: $4032012Revenue 2013: $1,494,438Expenses 2013: $1,465,878Net Income 2013: $28,5602013Revenue 2014: $1,536,930Expenses 2014: $1,453,612Net Income 2014: $83,3182014Revenue 2015: $1,588,957Expenses 2015: $1,433,069Net Income 2015: $155,8882015Revenue 2016: $1,544,587Expenses 2016: $1,536,046Net Income 2016: $8,5412016Revenue 2017: $1,542,249Expenses 2017: $1,653,174Net Income 2017: -$110,9252017Revenue 2018: $1,633,472Expenses 2018: $1,759,294Net Income 2018: -$125,8222018Revenue 2019: $1,685,477Expenses 2019: $1,788,957Net Income 2019: -$103,4802019Revenue 2020: $1,244,045Expenses 2020: $1,423,623Net Income 2020: -$179,5782020Revenue 2021: $1,542,596Expenses 2021: $1,423,616Net Income 2021: $118,9802021Revenue 2022: $1,661,815Expenses 2022: $1,594,455Net Income 2022: $67,3602022Revenue 2023: $1,719,270Expenses 2023: $1,668,358Net Income 2023: $50,9122023Revenue 2024: $1,663,044Expenses 2024: $1,788,603Net Income 2024: -$125,5592024

Highlighted filing

2024

Revenue$1,663,044
Expenses$1,788,603
Net Income-$125,559
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,539,948
Liabilities
$238,101
Net assets
$2,301,847
Revenue
$1,663,044
Expenses
$1,788,603
Net income
-$125,559
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.24$2.30$1.66$1.79$0.13
2023Summary only. Only limited summary data is available for this year.$2.61$0.17$2.45$1.72$1.67$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.14$2.39$1.66$1.59$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.14$2.33$1.54$1.42$0.12
2020Summary only. Only limited summary data is available for this year.$2.34$0.13$2.21$1.24$1.42$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.17$2.39$1.69$1.79$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.13$2.49$1.63$1.76$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.14$2.59$1.54$1.65$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.10$2.70$1.54$1.54$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.79$0.09$2.70$1.59$1.43$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.64$0.10$2.54$1.54$1.45$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.56$0.10$2.46$1.49$1.47$0.03
2012Summary only. Only limited summary data is available for this year.$2.49$0.07$2.43$1.48$1.48$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.08$2.43$1.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.07$2.46$1.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,683,537
Mission and Program Overview

Mission

"enriching our lives and our moiliili community" by providing the residents of moiliili and surrounding communities with the support, services, and programs to enhance individual, family, and community life.

Enriching our lives and our moiliili community by providing the residents of moiliili and surrounding communities with the support, services and programs to enhance individual, family, and community life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,382,179$1,232,826▼ $149,353
Savings and Temporary Cash Investments$668,465$821,865▲ $153,400
Pledges and Grants Receivable$330,120$0▼ $330,120
Accounts Receivable$27,001$249,423▲ $222,422
Prepaid Expenses and Deferred Charges$16,888$22,956▲ $6,068
Cash and Non-Interest-Bearing Accounts$746$811▲ $65
Other Notes and Loans Receivable, Net$0--
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Total Assets$2,611,619$2,539,948▼ $71,671
Other Assets Total$186,220$212,067▲ $25,847
Liabilities
Accounts Payable and Accrued Expenses$125,254$187,163▲ $61,909
Other Liabilities$6,676$30,578▲ $23,902
Deferred Revenue$33,974$20,360▼ $13,614
Total Liabilities$165,904$238,101▲ $72,197
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,254,335$2,107,149▼ $147,186
Net Assets With Donor Restrictions$191,380$194,698▲ $3,318
Total Net Assets Fund Balance$2,445,715$2,301,847▼ $143,868
Total Liabilities and Net Assets / Fund Balance$2,611,619$2,539,948▼ $71,671

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$979,274$2,484,525$3,463,799
Equipment$214,081$266,447$480,528
Other Land Buildings$12,087$466,682$478,769
Land$27,384-$27,384
Other Assets Org$22,953--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$84,591---$84,591
2023$184,404-▲ $3,020-$84,591
2022$184,221-▲ $2,535-$184,404
2021$182,821-▲ $2,535-$184,221
2020$182,798-▲ $2,550-$182,821
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Nishioka NadineExecutive DirectorFT$125,000$125,000

Board Members and Trustees

NameTitle
Kanazawa SidneyChair
Talaro Kamakura Shelly KPresident
Oman Miu Lan1st Vice President
Minogue Michael T2nd Vice President
Akamine K KokiDirector
Hashimoto Donna SDirector
Kashiwabara BenDirector
Kraft MichaelDirector
Lum ElizabethDirector
Manabe CynthiaDirector
Nonaka DianeDirector
Ruby LauraDirector
Sakamoto GerardDirector
Takamura CarlDirector
Teraizumi JonDirector
Hiramatsu LoriTrustee
Kobayashi AnnTrustee
Nakamura ReeseTrustee
Okinaga LawrenceTrustee
Kagimoto GrantTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$898,615
Program Service Revenue
$405,783
Investment Income
$24,940
Other Revenue
$333,706
All Other Contributions
$168,305
Change in Net Assets
$-125,559

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,663,044
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,468
Total Revenue per Audited Statements
$1,667,512
Total Revenue per Form 990
$1,663,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,207,889
Other Expenses$580,714
Total Fundraising Expense$25,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$774,861$27,832$23,841$826,534
Other Employee Benefits$69,227$115,762-$184,989
Occupancy$120,698$53,916-$174,614
Depreciation Depletion$97,284$60,593-$157,877
Current Officers, Directors, Trustees, and Key Employees-$125,000-$125,000
Fees for Services Other$55,877$15,930-$71,807
Payroll Taxes$36,943$34,423-$71,366
Office Expenses$40,193$2,272$755$43,220
Travel$37,315$4,179-$41,494
All Other Expenses$7,600$5,019$309$12,928
Other Expenses$2,732$3,260$195$6,187
Insurance-$1,214-$1,214
Conferences and Meetings$50$305-$355
Total Functional Expenses$1,281,865$481,638$25,100$1,788,603

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,793,071
Expenses per Audited Statements$1,788,603
Total Expenses per Form 990$1,788,603
Expenses Not Reported on Form 990$4,468
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,137
Fundraising Direct Expenses$20,493
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Where Great Things Happen (dinner)$73,232$68,137$3,190$64,947
Total Events$73,232$68,137$20,493$47,644
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$23,951
Cash Held for Others$4,370
Rent Deposit$2,257
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 A, Line 2

“Jon teraizumi, board director and shelly k. Talaro kamakura, board president. Are cousins.”

Form 990, Part VI, Section A, Line 6

“YES, MCC HAS MEMBERS.”

Form 990, Part VI, Section A, Line 7A

“YES, IT DOES”

Form 990, Part VI, Section B, Line 11B

“The finance committee reviews the draft copy of the 990. A copy of thre 990 is available at the excutive board meeting and at the full board meeting prior to filing the tax return. The form 990 is also emailed to those board members that provide an email address to the center.”

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

“Board members and key employees are asked to sign the conflict of interest statement. The board is always cognizant of a potential confilict of interest before taking a vote and will have the member excuse himself/herself from the vote if a conflict exists.”

Form 990, Part VI, Section B, Line 15

“The salary levels of the executive director and top management is reviewed in comparison with aloha united way's data of the compensation of other non profit agencies in the state and similar information from the hawaii employer's council, hawaii community foundation, and national non profit publications.”

Form 990, Part VI, Section C, Line 19

“Governing documents are filed with the state of hawaii registration division and the state attorney general's office and can be requested. All of these documents are available to the public from moiliili community center. If copies are requested, a nominal copy fee is charged.”

Filing and Contact Details

Filer

Filer Name
Moiliili Community Center
EIN
99-0073515
Phone
8089551555
Address
2535 S KING STREET, HONOLULU, HI 96826

Signing Officer

Name
Shelly K Talaro Kamakura
Title
President
Phone
8089551555
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shelly K Talaro Kamakura
Formed
1945
Legal Domicile
Hi
Voting Board Members
20
Independent Board Members
20
Employees
34
Volunteers
570

Preparer

Firm
N&k Cpas Inc
Address
999 BISHOP ST STE 2200, HONOLULU, HI 96813
Preparer
Shari Nakamura
Phone
8085242255
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Telephone: program service expenses 4,920. Management and general expenses 980. Fundraising expenses 0. Total expenses 5,900. Program expenses: program service expenses 1,923. Management and general expenses 3,670. Fundraising expenses 0. Total expenses 5,593. Postage: program service expenses 757. Management and general expenses 369. Fundraising expenses 309. Total expenses 1,435.”

Form 990 Part IX Line 24E

“Telephone expense: $5,900 - program services fee: $4,920; general and management fee: $980”

Form 990 Part IX Line 24E

“Miscellaneous expense: $10,500 - program services: $1,375; general and management: $9,125”

Form 990 Part IX Line 24E

“Postage: $1,493 - program services: $757; general and management: $369; fundraising : $367”

Financial Statement Notes

PART X, LINE 2:

“Mcc accepted the provisions of asc 740, income taxes on january 1, 2009. As required by the uncertain tax position guidance in asc 740, mcc would recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, mcc applied the uncertain tax position guidance in asc 740 to all tax positions for which the statute of limitation has remained open, including mcc's status as a tax-exempt organization and its lack of unrelated business income. As a result of the implementation of uncertain tax position guidance in asc 740, mcc has not recognized an additional liability for unrecognized tax benefits nor any interests or penalties as of december 31, 2024. Management does not anticipate that this will change significantly in the next twelve months. Mcc files income tax returns in the u.s. Federal jurisdiction and the state of hawaii tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgement to apply. With few exemptions, mcc is no longer subject to u.s. Federal, state, and local or non-u.s. Income tax examinations by tax authorities for years before 2021.”

Form 990 Schedule D, Part V Line 4

“Interests from the weinberg endowment is used to support the maintenance and utilities of the multi-purpose buildings on the center's property. Interests from the heritage circle endowment fund will be used to enhance the center's program and may be used to support a scholarship fund for children and seniors who can't afford to partcipate in programs.”

Raw XML AppendixShowing 400 of 649 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/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt82ND VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt121ST VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/MissionDesc0ENRICHING OUR LIVES AND OUR MOILIILI COMMUNITY BY PROVIDING THE RESIDENTS OF MOILIILI AND SURROUNDING COMMUNITIES WITH THE SUPPORT SERVICE AND PROGRAMS TO ENHANCE INDIVIDUAL, FAMILY, AND COMMUNITY LIFE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMPREHENSIVE SENIOR CITIZENS - CLASSES AND ACTIVITIES ARE PROVIDED FOR THE BENEFIT AND ENJOYMENT OF SENIOR CITIZENS. APPROXIMATELY 542 SENIORS ATTENDED THIS PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0387717
IRS990/ProgSrvcAccomActy3Grp/Desc0KUPUNA SUPPORT - THE KUPUNA SUPPORT CENTER OFFERS A PLACE FOR FRAIL AND NOTSOFRAIL SENIORS TO GATHER AND SOCIALIZE WITH OTHERS. THE PROGRAM TARGETS ISOLATED SENIORS WHO ARE ALONE DURING THE DAY AND WHO ARE IN NEED OF MENTAL AND PHYSICAL STIMULATION TO MAINTAIN THEIR CURRENT LEVEL OF FUNCTIONING, THUS DELAYING THE NEED FOR MORE SUPPORTIVE CARE. AVERAGE ATTENDANCE IS APPROXIMATELY 22 SENIOR PER MONTH.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0292013
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0180710
IRS990/ProgSrvcAccomActyOtherGrp/Desc0JAPANESE LANGUAGE SCHOOL - JAPANESE LANGUAGE CLASSES ARE OFFERED AS PART OF THE AFTERSCHOOL CARE PROGRAM. AVERAGE ATTENDANCE IS APPROXIMATELY 34 STUDENTS PER MONTH.INFORMAL EDUCATION - PROVIDED OPPORTUNITIES TO RESIDENTS FOR INCREASING AND OBTAINING KNOWLEDGE AND SKILLS THROUGH INFORMAL AND LEISURE TIME ACTIVITES. APPROXIMATELY 0 PARTICIPANTS DURING THE YEAR. THRIFT STORE - PROVIDED A SETTING WHERE NEEDY PERSONS MAY RECEIVE VARIOUS GOODS FOR FREE OR AT SUBSIDIZED PRICES. ALSO WHERE OTHER SOCIAL AND HUMAN NEEDS MAY BE IDENTIFIED FOR REFERRAL. THE COURT SYSTEM MAY REFER INDIVIDUALS TO THRIFT STORE TO WORK OFF COMMUNITY SERVICE HOURS IMPOSED UPON THEM. APPROXIMATELY 430 TRANSACTIONS PER MONTH.
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