Civic Intelligence

Leadership in Disabilities & Achievement

EIN 99-0119223 • 501(c)3 • Honolulu, HI

Profile

To enhance educational, work and life opportunities for children and youth with or at risk of disabilities by empowering them and their families through screening, identification, information, training and mentoring, and by public outreach and advocacy.

245 N Kukui Street Suite 205Honolulu, HI 96817

www.ldahawaii.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Up

$898,228

Up $214,746 (+31%) from 2023

Liabilities

Up

$125,460

Up $99,889 (+391%) from 2023

Net Assets

Up

$772,768

Up $114,857 (+17%) from 2023

Revenue

Up

$1,095,096

Up $277,777 (+34%) from 2023

Expenses

Down

$906,142

Down $32,151 (-3.4%) from 2023

Net Income

Up

$188,954

Up $309,928 (+256%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $471,368Liabilities 2010: $44,019Net Assets 2010: $427,3492010Assets 2011: $557,558Liabilities 2011: $25,322Net Assets 2011: $532,2362011Assets 2012: $760,800Liabilities 2012: $134,512Net Assets 2012: $626,2882012Assets 2013: $775,251Liabilities 2013: $149,312Net Assets 2013: $625,9392013Assets 2014: $899,187Liabilities 2014: $207,010Net Assets 2014: $692,1772014Assets 2015: $785,579Liabilities 2015: $46,868Net Assets 2015: $738,7112015Assets 2016: $871,248Liabilities 2016: $56,959Net Assets 2016: $814,2892016Assets 2017: $827,016Liabilities 2017: $27,696Net Assets 2017: $799,3202017Assets 2018: $953,348Liabilities 2018: $134,328Net Assets 2018: $819,0202018Assets 2019: $958,979Liabilities 2019: $33,326Net Assets 2019: $925,6532019Assets 2020: $943,871Liabilities 2020: $14,564Net Assets 2020: $929,3072020Assets 2021: $928,636Liabilities 2021: $21,534Net Assets 2021: $907,1022021Assets 2022: $789,455Liabilities 2022: $17,805Net Assets 2022: $771,6502022Assets 2023: $683,482Liabilities 2023: $25,571Net Assets 2023: $657,9112023Assets 2024: $898,228Liabilities 2024: $125,460Net Assets 2024: $772,7682024

Highlighted filing

2024

Assets$898,228
Liabilities$125,460
Net Assets$772,768

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,045,298Expenses 2010: $966,125Net Income 2010: $79,1732010Revenue 2011: $964,248Expenses 2011: $859,361Net Income 2011: $104,8872011Revenue 2012: $782,707Expenses 2012: $691,421Net Income 2012: $91,2862012Revenue 2013: $694,883Expenses 2013: $695,232Net Income 2013: -$3492013Revenue 2014: $711,630Expenses 2014: $645,392Net Income 2014: $66,2382014Revenue 2015: $711,625Expenses 2015: $665,091Net Income 2015: $46,5342015Revenue 2016: $731,814Expenses 2016: $656,236Net Income 2016: $75,5782016Revenue 2017: $650,734Expenses 2017: $670,544Net Income 2017: -$19,8102017Revenue 2018: $810,487Expenses 2018: $783,104Net Income 2018: $27,3832018Revenue 2019: $841,490Expenses 2019: $832,638Net Income 2019: $8,8522019Revenue 2020: $695,455Expenses 2020: $707,673Net Income 2020: -$12,2182020Revenue 2021: $687,152Expenses 2021: $699,175Net Income 2021: -$12,0232021Revenue 2022: $641,493Expenses 2022: $776,944Net Income 2022: -$135,4512022Revenue 2023: $817,319Expenses 2023: $938,293Net Income 2023: -$120,9742023Revenue 2024: $1,095,096Expenses 2024: $906,142Net Income 2024: $188,9542024

Highlighted filing

2024

Revenue$1,095,096
Expenses$906,142
Net Income$188,954

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.13$0.77$1.10$0.91$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.03$0.66$0.82$0.94$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.02$0.77$0.64$0.78$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.91$0.69$0.70$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.70$0.71$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.03$0.93$0.84$0.83$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.13$0.82$0.81$0.78$0.03
2017Summary only. Only limited summary data is available for this year.$0.83$0.03$0.80$0.65$0.67$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.06$0.81$0.73$0.66$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.05$0.74$0.71$0.67$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.21$0.69$0.71$0.65$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.15$0.63$0.69$0.70$0.00
2012Summary only. Only limited summary data is available for this year.$0.76$0.13$0.63$0.78$0.69$0.09
2011Summary only. Only limited summary data is available for this year.$0.56$0.03$0.53$0.96$0.86$0.10
2010Summary only. Only limited summary data is available for this year.$0.47$0.04$0.43$1.05$0.97$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$1,095,096
Mission and Program Overview

Mission

To enhance educational, work and life opportunities for children and youth with or at risk of disabilities by empowering them and their families through screening, identification, information, training and mentoring, and by public outreach and advocacy.

To enhance educational, work and life opportunities for children and youth with or at risk of disabilities by empowering them & their families through screening, identification, information, training and mentoring, and by public outreach & advocacy

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,508$500,653▲ $456,145
Investments in Publicly Traded Securities$344,939$322,200▼ $22,739
Savings and Temporary Cash Investments$249,445$0▼ $249,445
Pledges and Grants Receivable$0$39,453▲ $39,453
Land, Buildings, and Equipment, Net$34,244$22,443▼ $11,801
Prepaid Expenses and Deferred Charges$4,366$7,499▲ $3,133
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$683,482$898,228▲ $214,746
Other Assets Total$5,980$5,980→ $0
Liabilities
Accounts Payable and Accrued Expenses$25,571$125,460▲ $99,889
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$25,571$125,460▲ $99,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$571,094$685,951▲ $114,857
Net Assets With Donor Restrictions$86,817$86,817→ $0
Total Net Assets Fund Balance$657,911$772,768▲ $114,857
Total Liabilities and Net Assets / Fund Balance$683,482$898,228▲ $214,746

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,443$68,799$91,242
Leasehold Improvements-$27,310$27,310
Other Land Buildings-$10,781$10,781
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul M YoungPresident
Carols G PenalozaVice President/Treasurer
Linda ElentoDirector
Patricia MorrisseyDirector
Sam YeeDirector
Rosie RoweExecutive Director
Tamar deFriesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,085,934
Program Service Revenue
$0
Investment Income
$9,162
Other Revenue
$0
All Other Contributions
$291,140
Change in Net Assets
$188,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$491,485
Salaries, Compensation, and Employee Benefits$414,657
Total Fundraising Expense$33,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,248$91,517$18,303$366,068
Fees for Services Other$195,761$13,842$2,769$212,372
Occupancy$55,544$19,837$3,967$79,348
Travel$61,410--$61,410
Payroll Taxes$18,318$6,542$1,308$26,168
Information Technology$16,654$5,948$1,190$23,792
All Other Expenses$12,809$9,063$915$22,787
Other Employee Benefits$15,695$5,605$1,121$22,421
Insurance$12,770$4,561$912$18,243
Conferences and Meetings$10,375$3,705$741$14,821
Other Expenses$10,192$3,944$789$10,192
Office Expenses$6,131$2,190$438$8,759
Depreciation Depletion$5,917$2,113$423$8,453
Total Functional Expenses$699,740$172,750$33,652$906,142
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Leadership in Disabilities & Achievement of
EIN
99-0119223
In Care Of
% THE ORGANIZATION
Phone
8085369684
Address
245 N Kukui Street Suite 205, Honolulu, HI 96817

Signing Officer

Name
Rosie Rowe
Title
Executive Director
Phone
8085369684
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosie Rowe
Formed
1968
Legal Domicile
Hi
Voting Board Members
0
Independent Board Members
0
Employees
9
Volunteers
10

Preparer

Firm
Ready CPA LLC
Address
900 Camp Street Suite 452, New Orleans, LA 70130
Preparer
Aaron Ready
Phone
5045985253
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

Description:contract services total fees:157003

Form 990 Part IX Line 11G

Description:professional fees total fees:55369

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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01121
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL
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IRS990/OtherExpensesGrp/ProgramServicesAmt211042
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07499
IRS990/PrincipalOfficerNm0Rosie Rowe
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IRS990/ProgSrvcAccomActy2Grp/Desc0School Readiness Project (SRP) supports children ages 2 - 5 in preparing them to be kindergarten ready for school, ready to learn through developmental, social, emotional, hearing, vision and autism screening services. Parent training and follow up support are provided to parents to build awareness on the importance of their children being school ready.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09617
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010781
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION:CONTRACT SERVICES TOTAL FEES:157003
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:55369
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART IX LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART IX LINE 11G
IRS990/SchoolOperatingInd0false

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