Civic Intelligence

Hawaiian Educational Council

990 • Fiscal year 2015 • EIN 99-0142666

Jul 01, 2014 to Jun 30, 2015 • Filed on May 03, 2016

1585 Kapiolani Blvd Suite 1212Honolulu, HI 96814

(808) 973-1540

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.97x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.10x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$48,732

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

2nd percentile

-56%

Faster asset growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

17th percentile

-19%

Faster revenue growth than 17% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$89,436

Down $111,582 (-56%) from 2014

Net Assets

Down

$2,391

Down $198,627 (-99%) from 2014

Liabilities

Up

$87,045

Up $87,045 from 2014

Revenue

Down

$874,724

Down $202,453 (-19%) from 2014

Expenses

Down

$1,073,351

Down $190 (-0.0%) from 2014

Net Income

Down

-$198,627

Down $202,263 (-5563%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $452,858Liabilities 2011: $1,252Net Assets 2011: $451,6062011Assets 2012: $283,587Liabilities 2012: $8,410Net Assets 2012: $275,1772012Assets 2013: $285,325Liabilities 2013: $87,943Net Assets 2013: $197,3822013Assets 2014: $201,018Liabilities 2014: $0Net Assets 2014: $201,0182014Assets 2015: $89,436Liabilities 2015: $87,045Net Assets 2015: $2,3912015Assets 2016: $53,663Liabilities 2016: $92,630Net Assets 2016: -$38,9672016

Highlighted filing

2015

Assets$89,436
Liabilities$87,045
Net Assets$2,391

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $956,1512011Expenses 2012: $895,2132012Expenses 2013: $970,1122013Revenue 2014: $1,077,177Expenses 2014: $1,073,541Net Income 2014: $3,6362014Revenue 2015: $874,724Expenses 2015: $1,073,351Net Income 2015: -$198,6272015Revenue 2016: $986,654Expenses 2016: $1,027,491Net Income 2016: -$40,8372016

Highlighted filing

2015

Revenue$874,724
Expenses$1,073,351
Net Income-$198,627
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 3, 2016
Return Version
2014v6.0
Gross Receipts
$874,724
Mission and Program Overview

Mission

Dedicated to the health and vitality of hawaii's business and education communities, the council focuses its efforts on creating and sustaining new strategies and models for leadership, service, and lifelong learning by providing an array of programs and services which facilitate the ongoing pursuit of knowledge and self-renewal.

Hec provides educational programs and other resources for the pursuit of knowledge and renewal among several constituencies: the executive level in our business, education, and social services sectors, in our public education system, and in our charter school community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$103,898$0▼ $103,898
Pledges and Grants Receivable$13,900$34,163▲ $20,263
Cash and Non-Interest-Bearing Accounts$25,366$29,049▲ $3,683
Other Notes and Loans Receivable, Net$11,600$0▼ $11,600
Accounts Receivable$26,700$7,807▼ $18,893
Land, Buildings, and Equipment, Net$8,718$5,816▼ $2,902
Prepaid Expenses and Deferred Charges-$1,765-
Total Assets$201,018$89,436▼ $111,582
Other Assets Total$10,836$10,836→ $0
Liabilities
Accounts Payable and Accrued Expenses-$57,045-
Unsecured Notes Loans Payable-$30,000-
Total Liabilities$0$87,045▲ $87,045
Net Assets / Fund Balance
Temporarily Rstr Net Assets$13,189$0▼ $13,189
Unrestricted Net Assets$187,829$2,391▼ $185,438
Total Net Assets Fund Balance$201,018$2,391▼ $198,627
Total Liabilities and Net Assets / Fund Balance$201,018$89,436▼ $111,582

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,816$40,630$46,446
Other Assets Org$10,836--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert M WittPresident EmeritusPT$45,833$2,899$48,732

Board Members and Trustees

NameTitle
Gregory M SatoChair
Wendell K LeeVice Chair
Robert G PetersDirector
Robert LenzDirector
James ScottFormer Director
Teri Freitas GormanInterim Executive Director
Ann BotticelliSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,702
Program Service Revenue
$638,613
Investment Income
$409
Other Revenue
$0
All Other Contributions
$72,500
Change in Net Assets
$-198,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$887,913
Revenue Not Reported on Financial Statements
$-13,189
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-13,189
Total Revenue per Audited Statements
$887,913
Total Revenue per Form 990
$874,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$878,577
Salaries, Compensation, and Employee Benefits$170,774
Grants and Similar Amounts Paid$24,000
Total Fundraising Expense$20,985
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,651$40,865$12,847$124,363
Fees for Services Other$106,110$12,983-$119,093
Travel$49,585$11,579-$61,164
Office Expenses$45,563$4,428$151$50,142
Fees for Services Accounting-$38,491-$38,491
Occupancy$24,740$9,108$2,864$36,712
Grants to Domestic Orgs$24,000--$24,000
Other Salaries and Wages$11,849$6,844$2,153$20,846
Other Expenses$1,808$14,038$329$16,175
Payroll Taxes$8,106$4,687$1,474$14,267
Other Employee Benefits$6,419$3,712$1,167$11,298
Depreciation Depletion-$2,903-$2,903
Conferences and Meetings$2,764--$2,764
Interest-$972-$972
Fees for Services Legal-$90-$90
Total Functional Expenses$901,666$150,700$20,985$1,073,351

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,073,351
Total Expenses per Audited Statements$1,073,351
Total Expenses per Form 990$1,073,351
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Malama Honua Public Charter SchoolWaimanalo, HI501(c)(3)SUPPORT OPENING OF MALAMA HONUA PUBLIC CHARTER SCHOOL; GRANT FOR YMCA SWIM CLASSES$14,000
Hawaii Education InstituteHonolulu, HI-In Support of the Hawaii Education Foundation and the Work of Professor Roth$10,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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 11

Prior to filing, the 990 form is reviewed by the hec board of directors in detail.

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

Each director, officer, and other employees of the organization signs a statement, which affirms such person: (1) has received and read the statement of conflict of interest policy; (2) does not have any actual, apparent or potential conflicts of interest; (3) agrees to abide by the policy; and (4) understands it is his or her responsibility to inform the organization in writing of any change in circumstances relating to the policy. Directors understand they must recuse themselves from deliberations and decisions where there exists a real or perceived conflict of interest.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

FORM 990, PART VII, SECTION A, LINE 1A:

Director nainoa thompson's compensation for hec was administered by hais.

Filing and Contact Details

Filer

Filer Name
Hawaiian Educational Council
EIN
99-0142666
Phone
8089731540
Address
1585 KAPIOLANI BLVD SUITE 1212, HONOLULU, HI 96814

Signing Officer

Name
Teri Freitas Gorman
Title
Interim Executive Director
Phone
8089731540
Signed
2016-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teri Freitas Gorman
Formed
1969
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
5
Employees
5
Volunteers
8

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Mark a Hayes
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services : program service expenses 106,110. Management and general expenses 12,983. Fundraising expenses 0. Total expenses 119,093.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the council's tax positions as of june 30, 2015 and 2014, and for the years then ended, by reviewing its income tax returns and conferring with its tax advisors, and determined that it had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. With few exceptions, the council is no longer subject to examination by taxing authorities for tax years ended on or before june 30, 2011, due to the expiration of the statutes of limitations.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Decrease in temporarily restricted net assets -13,189.

Raw XML AppendixShowing 400 of 488 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/ProgSrvcAccomActy2Grp/ExpenseAmt0204676
IRS990/ProgSrvcAccomActy2Grp/GrantAmt014000
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC EDUCATION GRANT SERVICE - FOR SUPPORT TO IMPROVE TALENT RECRUITMENT TO DRIVE RACE TO THE TOP PUBLIC EDUCATION REFORM IN HAWAII. EXPECTED OUTCOMES: INCREASE IN THE NUMBER OF HIGHLY QUALIFIED NON-HAWAII RESIDENTS WHO CHOOSE TO MOVE TO HAWAII TO PLAY KEY ROLES IN PUBLIC EDUCATION REFORM IN THE STATE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt012500
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0378226
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt0756593
IRS990/PYOtherRevenueAmt0150
IRS990/PYProgramServiceRevenueAmt0698765
IRS990/PYRevenuesLessExpensesAmt03636
IRS990/PYSalariesCompEmpBnftPaidAmt0316948
IRS990/PYTotalExpensesAmt01073541
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01077177
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-198627
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0638613
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103898
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt060000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt081700
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0160000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt028305
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0330005
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME - 2010 AMOUNT: $ 460. 2011 AMOUNT: $ 1,210. 2012 AMOUNT: $ 150. 2013 AMOUNT: $ 150.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0235702
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0378226
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0160000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0805733
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0409
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0191
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0700
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0638613
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0698765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0732145
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0685727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0896735
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03651985
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0409
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0700
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0150
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0150
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01210
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0460
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01970
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88070
IRS990ScheduleA/PublicSupportPY509Pct00.79400
IRS990ScheduleA/PublicSupportTotal509Amt03928058
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0100839
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0125402
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0160000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt029417
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0114002
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0529660
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt040839
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt043702
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01112
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0114002
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0199655
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0874315
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01076991
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0892145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0717532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0896735
IRS990ScheduleA/Total509Grp/TotalAmt04457718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0874724
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01077177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0892317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0718784
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0897386
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04460388
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
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01073351
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010836
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT-OFFICE LEASE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05816
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040630
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt046446
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-13189
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-13189
IRS990ScheduleD/RevenueSubtotalAmt0887913
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE COUNCIL'S TAX POSITIONS AS OF JUNE 30, 2015 AND 2014, AND FOR THE YEARS THEN ENDED, BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR TAX YEARS ENDED ON OR BEFORE JUNE 30, 2011, DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DECREASE IN TEMPORARILY RESTRICTED NET ASSETS -13,189.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05816
IRS990ScheduleD/TotalBookValueOtherAssetsAmt010836
IRS990ScheduleD/TotalExpensesPerForm990Amt01073351
IRS990ScheduleD/TotalRevenuePerForm990Amt0874724
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0887913
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01073351
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt014000
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT OPENING OF MALAMA HONUA PUBLIC CHARTER SCHOOL; GRANT FOR YMCA SWIM CLASSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1IN SUPPORT OF THE HAWAII EDUCATION FOUNDATION AND THE WORK OF PROFESSOR ROTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MALAMA HONUA PUBLIC CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1HAWAII EDUCATION INSTITUTE
IRS990ScheduleI/RecipientTable/RecipientEIN0461972486
IRS990ScheduleI/RecipientTable/RecipientEIN1471757019
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt041-054 EHUKAI STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11040 NONO STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WAIMANALO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096795
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd196816
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT FUND EXPENDITURES ARE REVIEWED AND APPROVED BY THE BOARD CHAIRPERSON AND ACCOUNTANT. THE EXPENDITURES ARE ALSO REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO THE APPROVAL OF THE PAYMENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING, THE 990 FORM IS REVIEWED BY THE HEC BOARD OF DIRECTORS IN DETAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR, OFFICER, AND OTHER EMPLOYEES OF THE ORGANIZATION SIGNS A STATEMENT, WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED AND READ THE STATEMENT OF CONFLICT OF INTEREST POLICY; (2) DOES NOT HAVE ANY ACTUAL, APPARENT OR POTENTIAL CONFLICTS OF INTEREST; (3) AGREES TO ABIDE BY THE POLICY; AND (4) UNDERSTANDS IT IS HIS OR HER RESPONSIBILITY TO INFORM THE ORGANIZATION IN WRITING OF ANY CHANGE IN CIRCUMSTANCES RELATING TO THE POLICY. DIRECTORS UNDERSTAND THEY MUST RECUSE THEMSELVES FROM DELIBERATIONS AND DECISIONS WHERE THERE EXISTS A REAL OR PERCEIVED CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES : PROGRAM SERVICE EXPENSES 106,110. MANAGEMENT AND GENERAL EXPENSES 12,983. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 119,093.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECTOR NAINOA THOMPSON'S COMPENSATION FOR HEC WAS ADMINISTERED BY HAIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19

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