Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
EIN 99-0144554 • 501(c)3 • Kapaau, HI
Profile
To provide youth camps and retreats and to teach christian concepts.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Assets
Down$139,899
Down $18,132 (-11%) from 2024
Liabilities
Down$22,097
Down $2,163 (-8.9%) from 2024
Net Assets
Down$117,802
Down $15,969 (-12%) from 2024
Revenue
Down$77,855
Down $44,444 (-36%) from 2024
Expenses
Up$96,871
Up $11,450 (+13%) from 2024
Net Income
Down-$19,016
Down $55,894 (-152%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide youth camps and retreats and to teach christian concepts.
To provide youth camps and retreats as well as teaching christian concepts.
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE YOUTH CAMPS AND RETREATS AS WELL AS TEACHING CHRISTIAN CONCEPTS. | $0 | $92,566 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| THOMAS FERNANDEZ | President | PT | $0 | - | - |
| REBECCA FERNANDEZ | Secretary | PT | $0 | - | - |
| ERUERA KAWE | Vice President/Treasurer | PT | $0 | - | - |
| ELISABETH KAWE | Director | PT | $0 | - | - |
| PETER HERES | Director | PT | $0 | - | - |
“Description: depreciation. Amount: 3,865.”
“Description: bank charges. Amount: 74. Description: business expenses. Amount: 27. Description: community events. Amount: 2,660. Description: dues & subscriptions. Amount: 482. Description: facilities & equipment. Amount: 70,938. Description: finance costs. Amount: 2,850. Description: interest expense. Amount: 684. Description: operations-other. Amount: 595. Description: property insurance. Amount: 11,798. Description: supplies. Amount: 253. Description: telephone. Amount: 1,387. Description: tithe. Amount: 500. Description: travel. Amount: 318. Total to form 990-ez, line 16: 92,566.”
“Description: current year sba loan payments. Amount: 3,050. Description: rounding. Amount: -3. Total to form 990-ez, line 20: 3,047.”
“Description: machinery & equipment. Beg. Of year amount: 1,168. End of year amount: 0. Description: other depreciable assets. Beg. Of year amount: 0. End of year amount: 1,168.”
“Description: sba loan. Beg. Of year amount: 24,260. End of year amount: 22,097.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ERUERA KAWE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8085571535 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1137 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAPAAU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96755 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 71536 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 57269 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 13339 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -19016 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 406 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 158031 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 139899 |
| IRS990EZ/GrossReceiptsAmt | 0 | 77855 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 85327 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 81462 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 64516 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 133771 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 117802 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 133771 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 117802 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3865 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | THOMAS FERNANDEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | REBECCA FERNANDEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ERUERA KAWE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELISABETH KAWE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PETER HERES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT/TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1168 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1168 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 3047 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 92566 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE YOUTH CAMPS AND RETREATS AS WELL AS TEACHING CHRISTIAN CONCEPTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 34 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE YOUTH CAMPS AND RETREATS AS WELL AS TEACHING CHRISTIAN CONCEPTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 92566 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 24260 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 22097 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 96871 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 92566 |
| IRS990EZ/TotalRevenueAmt | 0 | 77855 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 77855 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 122299 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 61112 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22940 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53337 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 337543 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 337543 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 77855 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 122299 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 61112 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22940 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53337 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 337543 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 77855 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 122299 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 61112 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 22940 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 53337 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 337543 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DEPRECIATION. AMOUNT: 3,865. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: BANK CHARGES. AMOUNT: 74. DESCRIPTION: BUSINESS EXPENSES. AMOUNT: 27. DESCRIPTION: COMMUNITY EVENTS. AMOUNT: 2,660. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 482. DESCRIPTION: FACILITIES & EQUIPMENT. AMOUNT: 70,938. DESCRIPTION: FINANCE COSTS. AMOUNT: 2,850. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 684. DESCRIPTION: OPERATIONS-OTHER. AMOUNT: 595. DESCRIPTION: PROPERTY INSURANCE. AMOUNT: 11,798. DESCRIPTION: SUPPLIES. AMOUNT: 253. DESCRIPTION: TELEPHONE. AMOUNT: 1,387. DESCRIPTION: TITHE. AMOUNT: 500. DESCRIPTION: TRAVEL. AMOUNT: 318. TOTAL TO FORM 990-EZ, LINE 16: 92,566. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: CURRENT YEAR SBA LOAN PAYMENTS. AMOUNT: 3,050. DESCRIPTION: ROUNDING. AMOUNT: -3. TOTAL TO FORM 990-EZ, LINE 20: 3,047. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: MACHINERY & EQUIPMENT. BEG. OF YEAR AMOUNT: 1,168. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,168. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: SBA LOAN. BEG. OF YEAR AMOUNT: 24,260. END OF YEAR AMOUNT: 22,097. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS FERNANDEZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8085571535 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH PACIFIC CHRISTIAN CAMPS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 990144554 |
| ReturnHeader/Filer/PhoneNum | 0 | 8085571535 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 1137 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAPAAU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96755 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 852895525 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LORI A REAM CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 2042 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KAILUA KONA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 967452042 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8083297108 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LORI A REAM |
| ReturnHeader/ReturnTs | 0 | 2025-10-31T17:20:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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