Civic Intelligence

Honolulu Community Action Program Inc

990 • Fiscal year 2024 • EIN 99-0140622

Apr 01, 2023 to Mar 31, 2024 • Filed on Mar 29, 2025

Organization ProfileHCAPWEB.ORG

View Organization Page

1132 Bishop Street Ste 100Honolulu, HI 96813

(808) 521-4531

Siviq Scores

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

Liabilities / Assets

68th percentile

0.36x

Higher debt load relative to assets than 68% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.22x

Higher debt load relative to revenue than 49% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

36th percentile

-0.1%

Higher net margin than 36% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$241,467

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

40th percentile

2.2%

Faster asset growth than 40% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

10.0%

Faster revenue growth than 55% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$13,266,758

Up $288,494 (+2.2%) from 2023

Net Assets

Down

$8,467,116

Down $15,834 (-0.2%) from 2023

Liabilities

Up

$4,799,642

Up $304,328 (+6.8%) from 2023

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin36th percentile

Revenue

Up

$21,933,135

Up $1,992,762 (+10.0%) from 2023

Expenses

Up

$21,948,969

Up $1,815,333 (+9.0%) from 2023

Net Income

Up

-$15,834

Up $177,429 (+92%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$15M$10M$5.0M$0Assets 2010: $4,048,542Liabilities 2010: $1,542,601Net Assets 2010: $2,505,9412010Assets 2011: $7,931,234Liabilities 2011: $2,716,812Net Assets 2011: $5,214,4222011Assets 2012: $9,898,111Liabilities 2012: $2,322,559Net Assets 2012: $7,575,5522012Assets 2013: $9,249,182Liabilities 2013: $1,585,905Net Assets 2013: $7,663,2772013Assets 2014: $8,661,389Liabilities 2014: $1,524,994Net Assets 2014: $7,136,3952014Assets 2015: $8,982,223Liabilities 2015: $1,701,271Net Assets 2015: $7,280,9522015Assets 2016: $9,200,653Liabilities 2016: $1,888,638Net Assets 2016: $7,312,0152016Assets 2017: $10,090,487Liabilities 2017: $2,622,727Net Assets 2017: $7,467,7602017Assets 2018: $10,147,368Liabilities 2018: $2,628,379Net Assets 2018: $7,518,9892018Assets 2019: $10,266,872Liabilities 2019: $2,441,847Net Assets 2019: $7,825,0252019Assets 2020: $11,226,920Liabilities 2020: $2,464,880Net Assets 2020: $8,762,0402020Assets 2021: $11,531,917Liabilities 2021: $2,568,748Net Assets 2021: $8,963,1692021Assets 2022: $11,872,822Liabilities 2022: $3,196,609Net Assets 2022: $8,676,2132022Assets 2023: $12,978,264Liabilities 2023: $4,495,314Net Assets 2023: $8,482,9502023Assets 2024: $13,266,758Liabilities 2024: $4,799,642Net Assets 2024: $8,467,1162024Assets 2025: $12,320,127Liabilities 2025: $3,591,530Net Assets 2025: $8,728,5972025

Highlighted filing

2024

Assets$13,266,758
Liabilities$4,799,642
Net Assets$8,467,116
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $20,609,3462010Revenue 2011: $25,004,886Expenses 2011: $23,177,226Net Income 2011: $1,827,6602011Expenses 2012: $20,343,3712012Revenue 2013: $19,740,975Expenses 2013: $19,650,805Net Income 2013: $90,1702013Revenue 2014: $18,673,028Expenses 2014: $18,934,449Net Income 2014: -$261,4212014Revenue 2015: $19,215,930Expenses 2015: $19,071,373Net Income 2015: $144,5572015Revenue 2016: $19,000,879Expenses 2016: $18,969,816Net Income 2016: $31,0632016Revenue 2017: $19,305,829Expenses 2017: $19,150,084Net Income 2017: $155,7452017Revenue 2018: $18,359,676Expenses 2018: $18,308,447Net Income 2018: $51,2292018Revenue 2019: $19,306,982Expenses 2019: $19,000,946Net Income 2019: $306,0362019Revenue 2020: $21,057,375Expenses 2020: $20,120,360Net Income 2020: $937,0152020Revenue 2021: $19,047,034Expenses 2021: $18,845,905Net Income 2021: $201,1292021Revenue 2022: $18,928,581Expenses 2022: $19,215,537Net Income 2022: -$286,9562022Revenue 2023: $19,940,373Expenses 2023: $20,133,636Net Income 2023: -$193,2632023Revenue 2024: $21,933,135Expenses 2024: $21,948,969Net Income 2024: -$15,8342024Revenue 2025: $21,689,645Expenses 2025: $21,428,164Net Income 2025: $261,4812025

Highlighted filing

2024

Revenue$21,933,135
Expenses$21,948,969
Net Income-$15,834
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Mar 29, 2025
Return Version
2023v6.0
Gross Receipts
$21,933,135
Mission and Program Overview

Mission

To provide opportunities and inspiration to enable low-income individuals or families to achieve self-reliance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,125,110$5,000,811▼ $124,299
Pledges and Grants Receivable$2,084,090$3,391,871▲ $1,307,781
Cash and Non-Interest-Bearing Accounts$1,624,740$2,306,073▲ $681,333
Savings and Temporary Cash Investments$1,805,292$628,935▼ $1,176,357
Prepaid Expenses and Deferred Charges$377,889$258,736▼ $119,153
Accounts Receivable$115,243$50,168▼ $65,075
Total Assets$12,978,264$13,266,758▲ $288,494
Other Assets Total$1,845,900$1,630,164▼ $215,736
Liabilities
Accounts Payable and Accrued Expenses$2,960,985$3,622,950▲ $661,965
Other Liabilities$1,530,581$1,170,984▼ $359,597
Escrow Account Liability$3,748$5,708▲ $1,960
Total Liabilities$4,495,314$4,799,642▲ $304,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,307,484$8,294,221▼ $13,263
Net Assets With Donor Restrictions$175,466$172,895▼ $2,571
Total Net Assets Fund Balance$8,482,950$8,467,116▼ $15,834
Total Liabilities and Net Assets / Fund Balance$12,978,264$13,266,758▲ $288,494

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,523,275$3,208,412$6,731,687
Equipment$564,659$2,493,115$3,057,774
Other Land Buildings$489,003$202,309$691,312
Buildings$423,874$189,691$613,565
Other Assets Org$926,722--
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert Ne PiperExecutive DirectorFT$222,236$19,231$241,467
Grant KogamiHead Start DirectorFT$139,841$11,834$151,675
Lynnelle HasegawaDirector of FinanceFT$138,466$5,336$143,802
Jennifer TaneleAssistant Head Start DirectorFT$101,658$10,791$112,449

Board Members and Trustees

NameTitle
Edward MersereauBoard Chairman
Terrence H ArataniBoard Vice-chair
Anne ChipchaseBoard Member
Blake K OshiroBoard Member
Candy MatautiaBoard Member
Chanelle Johnson-kimBoard Member
Colleen E MinamiBoard Member
Donald AweauBoard Member
Elmer K KaaiBoard Member
Frank J LopezBoard Member
Glenn WakaiBoard Member
Joanna MarkleBoard Member
Kalae KukahikoBoard Member
Kaylee KalamauBoard Member
Lillian SegalBoard Member
Linda IchiyamaBoard Member
Mani SehgalBoard Member
Mark J HashemBoard Member
Pauni Nagaseu-escueBoard Member
Roxanne U BoldenBoard Member
Shanice TavitaBoard Member
Sheri ArimaBoard Member
Virgil AmorosoBoard Member
William ShiromaSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
HiemploymentSubstitute Assistant Teacher Services745 FORT STREET SUITE 124, Honolulu, HI 96813$538,076
Revenue and Support

Revenue Composition

Contributions and Grants
$21,202,122
Program Service Revenue
$729,633
Investment Income
$836
Other Revenue
$544
All Other Contributions
$74,401
Change in Net Assets
$-15,834

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,933,135
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,419,967
Total Revenue per Audited Statements
$24,353,102
Total Revenue per Form 990
$21,933,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,268,980
Other Expenses$7,654,989
Grants and Similar Amounts Paid$25,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,708,934$1,390,283-$11,099,217
Other Employee Benefits$1,411,213$310,248-$1,721,461
Occupancy$892,409$280,540-$1,172,949
Fees for Services Other$950,777$3,412-$954,189
Depreciation Depletion$850,735--$850,735
Payroll Taxes$724,897$97,460-$822,357
Current Officers, Directors, Trustees, and Key Employees-$386,712-$386,712
Office Expenses$325,753$38,228-$363,981
Travel$226,876$57,237-$284,113
Pension Plan Contributions$209,275$29,958-$239,233
Other Expenses$169,369$8,861-$178,230
All Other Expenses$176,318--$176,318
Insurance$117,003$8,569-$125,572
Fees for Services Accounting$21,936$58,937-$80,873
Grants to Domestic Orgs$25,000--$25,000
Fees for Services Legal$2,843$7,639-$10,482
Interest-$679-$679
Total Functional Expenses$19,219,507$2,729,462$0$21,948,969

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$24,366,976
Expenses per Audited Statements$21,948,969
Total Expenses per Form 990$21,948,969
Expenses Not Reported on Form 990$2,418,007
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Community Action Foundation IncWashington, DC501(c)(4)Funding Contributed to Ncaf for the Purpose of Providing Operational Assistance.$20,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$947,697
Kumuhonua Maintenance Reserve Payable$131,100
Refundable Advances$69,636
Finance Lease Liabilities$22,551
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 B, Line 11B

“Form 990 should be reviewed by the executive director and director of finance. Then, the finance committee should review and approve the form 990 at its monthly meeting, then the full-board needs to review and approve the form 990 at its bod meeting before signing and submitting it.”

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

“All board members and officers complete and sign a standard conflict of interest form. The conflict of interest policy is reviewed with board members and officers during the annual board training to ensure compliance.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined using market data and comparability data, such as salary surveys conducted by the hawaii employers council. The executive director's compensation is reviewed and determined by the board of directors. The compensation of other officers of the organization is reviewed and determined by the executive director.”

Form 990, Part VI, Section C, Line 19

“Copies of the organization's governing documents, conflict of interest policy and financial statements are available upon request and may be inspected at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Honolulu Community Action Program Inc
EIN
99-0140622
Phone
8085214531
Address
1132 BISHOP STREET STE 100, HONOLULU, HI 96813

Signing Officer

Name
Robert Ne Piper
Title
Executive Director
Phone
8085214531
Signed
2025-03-29
Discuss with paid preparer
No

Organization Details

Principal Officer
Robert Ne Piper
Formed
1965
Legal Domicile
Hi
Voting Board Members
21
Independent Board Members
21
Employees
318
Volunteers
2,301

Preparer

Firm
Kkdly LLC
Address
745 FORT ST STE 2100, HONOLULU, HI 96813
Preparer
Qianying Nichols
Phone
8085213962
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

“Hcap's executive director is currently serving as the treasurer of hawaii c.a.p. Directors association, inc. Hcap is overseeing funds for hawaii c.a.p. Directors association, inc. While he is in office. As of march 31, 2024, the balance of funds for hawaii c.a.p. Directors association, inc. Was $5,708.”

PART X, LINE 2:

“Management has determined that the organization does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the organization's tax returns will not be challenged by the taxing authorities and that the organization will not be subject to additional tax, penalties, and interest as a result of such challenge. The organization is generally no longer subject to examination by the internal revenue service and the state for years prior to 2021.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Funds transferred in for hcapda 4,000.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Disbursement for hcapda 2,040.”

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IRS990/Form990PartVIISectionAGrp/PersonNm10MARK J HASHEM
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IRS990/Form990PartVIISectionAGrp/PersonNm14VIRGIL AMOROSO
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt26ASSISTANT HEAD START DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27HEAD START DIRECTOR
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt025000
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IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0POI: PROVIDING OPPORTUNITIES AND INSPIRATION TO ENABLE LOW-INCOME INDIVIDUALS OR FAMILIES TO ACHIEVE SELF-RELIANCE. HCAP'S MISSION IS VERY DEEPLY ROOTED IN ITS RESPONSIVENESS TO THE COMMUNITY AND ITS NEEDS. IT IS HCAP'S BELIEF AND PHILOSOPHY THAT NO INDIVIDUAL SHOULD BE DENIED THE OPPORTUNITY TO SHARE AND CONTRIBUTE FULLY TO THE BEST OF HIS/HER CAPABILITIES IN THE SOCIAL AND ECONOMIC WELL-BEING AND PROSPERITY OF OUR SOCIETY. HENCE, HCAP IS COMMITTED TO ALLEVIATING THE CONDITIONS OF POVERTY ON OAHU BY PROMOTING OPPORTUNITIES FOR THE ECONOMICALLY DISADVANTAGED TO ATTAIN GREATER SOCIAL AND ECONOMIC MOBILITY.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02084090

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,266,758
Liabilities
$4,799,642
Net assets
$8,467,116
Revenue
$21,933,135
Expenses
$21,948,969
Net income
-$15,834
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$3.59$8.73$21.7$21.4$0.26
2024Detailed filing. Detailed filing data is available for this year.$13.3$4.80$8.47$21.9$21.9$0.02
2023Summary only. Only limited summary data is available for this year.$13.0$4.50$8.48$19.9$20.1$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$3.20$8.68$18.9$19.2$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$2.57$8.96$19.0$18.8$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$2.46$8.76$21.1$20.1$0.94
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$2.44$7.83$19.3$19.0$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$2.63$7.52$18.4$18.3$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$2.62$7.47$19.3$19.2$0.16
2016Detailed filing. Detailed filing data is available for this year.$9.20$1.89$7.31$19.0$19.0$0.03
2015Detailed filing. Detailed filing data is available for this year.$8.98$1.70$7.28$19.2$19.1$0.14
2014Detailed filing. Detailed filing data is available for this year.$8.66$1.52$7.14$18.7$18.9$0.26
2013Summary only. Only limited summary data is available for this year.$9.25$1.59$7.66$19.7$19.7$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.90$2.32$7.58$20.3
2011Summary only. Only limited summary data is available for this year.$7.93$2.72$5.21$25.0$23.2$1.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$1.54$2.51$20.6